How to file ITR online?

Step 1: Visit the Income Tax e-Filing Portal

• Go to the official portal: Income Tax e-Filing
• This portal allows you to file, track, and manage your Income Tax Return (ITR) securely.

Step 2: Register or Log In

• Use your PAN as your User ID.
• Enter your password and captcha code.
• Once logged in, navigate to the ‘e-File’ menu → Income Tax Return.
• You will be redirected to the ITR filing page.

Step 3: Enter the Required Details

• PAN Number: Auto-filled in the form.
• Assessment Year (AY): The year following the financial year of your income.
  • Example: Income earned in FY 2021–22 → AY 2022–23.
• ITR Form Number: Choose the appropriate form. Online forms include ITR-1 (Sahaj) and ITR-4 (Sugam).
• Filing Type: Choose Original or Revised Return.
• Submission Mode: Select Prepare and Submit Online.

Step 4: Select Mode of Filing

• Click ‘Continue’.
• Under Mode of Filing, select Online.
• Click Proceed to move to the next step.

Step 5: Select Your Status

Choose the status of the taxpayer from the options:

1. Individual – A natural person of any age or gender.
2. Hindu Undivided Family (HUF) – A separate entity under Hindu law for tax purposes. Includes all lineal descendants of a common ancestor along with their wives and unmarried daughters. HUF has its own PAN and files a separate ITR.
3. Firm / LLP – Includes partnerships and Limited Liability Partnerships as defined under the Indian Partnership Act, 1932, and the LLP Act, 2008. It is a distinct legal entity separate from its partners.

Select the appropriate status to proceed.

Step 6: Select the Appropriate ITR Form

• For online filing, the portal allows two main forms:
  
  • ITR-1 (Sahaj) – For salaried individuals or pensioners with income up to ₹50 lakh.
  • ITR-4 (Sugam) – For small business owners or professionals opting for presumptive taxation.

Step 7: Filling ITR-1

If you select ITR-1, you’ll fill five sections:

1. Personal Information – Name, PAN, Aadhaar, contact details, and bank account details.
2. Gross Total Income – Enter income from:
   
   • Salary/pension
   • House property
   • Other sources (interest, family pension, etc.)
     Include exempt income, if any.
3. Total Deductions – Claim deductions under sections like 80C, 80D, 80TTA, 80TTB, etc.
4. Tax Paid – Enter taxes already paid:
   
   • TDS (Tax Deducted at Source)
   • TCS (Tax Collected at Source)
   • Advance tax
   • Self-assessment tax
5. Total Tax Liability – Tax payable = (Income – Deductions – Tax Paid).
   
   • If negative → Refund claim
   • If positive → Balance tax payable

Step 8: Filling ITR-4

If you select ITR-4, you’ll fill six sections:

1. Personal Information
   
2. Gross Total Income
   
3. Disclosures – Business/professional income and presumptive taxation details.
4. Total Deductions – Under applicable sections.
5. Taxes Paid – TDS, TCS, advance/self-assessment tax.
6. Total Tax Liability – Compute balance tax payable or refund claim.

Step 9: Summary of Tax Computation

• After filling all details in your ITR form, the portal displays a summary of your tax computation for the financial year.
• It automatically calculates:
  
  • Total tax liability
  • Taxes already paid (TDS, TCS, advance tax)
  • Refund due (if taxes paid exceed liability)
  • Balance tax payable (if liability exceeds taxes paid)
• Carefully review the summary to ensure all figures are correct.
• Enter your place of residence and preview the return before submission.

Step 10: Proceed to Validation and Verification

1. Validation
   
   • Click ‘Proceed to Validation’.
   • The system will highlight any errors or missing information.
   • Correct the errors, if any, before proceeding.
2. Verification Options
   Your ITR must be verified within 120 days of filing. Options include:
   
   e-Verify (Recommended for faster processing)
   
   • Immediately online after submission, or
   • Later within 120 days using the e-Verify option.
3. Manual Verification (ITR-V)
   
   • Download, sign, and send the ITR-V form to:
     
     Centralised Processing Center (CPC),
     Income Tax Department, Bengaluru – 560 500
   • Your return is not complete until verification is done.
4. Ways to e-Verify Your ITR
   
   • Option 1: Generate EVC through your bank’s ATM
     
   • Option 2: Generate OTP via Aadhaar
     
   • Option 3: Use a pre-validated bank account
     
   • Option 4: Use a pre-validated Demat account
     
5. Final Submission
   
   • After selecting your verification mode, click ‘Preview and Submit’.
   • Once verified, you will receive an acknowledgment confirming successful filing.

Step 11: Submit the ITR

• Click ‘Submit’ to officially file your Income Tax Return.
• Once submitted successfully, an Income Tax Acknowledgment will be sent to your registered email address.
• Keep this acknowledgment safe—it serves as proof of filing and may be needed for future reference, loan applications, or visa purposes.

Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.