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Guide · India · Published 2026-10-11

How to file your income tax return in India

Filing your income tax return in India: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

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Who must file

Anyone with gross income above the basic exemption (₹3 lakh under the new regime; ₹4 lakh from FY 2025-26), plus anyone with foreign assets, large deposits or a refund to claim.

Tax year and deadline

Financial year 1 April to 31 March. ITR due 31 July for non-audit cases (15 September for FY 2024-25) and 31 October for audited businesses.

Filing step by step

  1. Log in to the Income Tax e-filing portal with PAN and check Form 26AS and AIS for TDS and reported income.
  2. Pick the form: ITR-1 for salary, ITR-4 for presumptive business income, ITR-3 for other business income.
  3. Choose the old or new regime, enter deductions and verify the tax computation.
  4. E-verify with Aadhaar OTP within 30 days of filing.

Penalties for filing or paying late

A return for assessment year 2026-27 (income of 2025-26) is still governed by the Income-tax Act, 1961. A belated return for that year can be filed up to 31 December 2026 or before the assessment is completed, whichever is earlier. Under section 234F a late filing fee of 1,000 rupees applies where total income is not more than 5,00,000 rupees, and 5,000 rupees in every other case. An updated return under section 139(8A) can still be filed under the old Act after the new Act came into force. Tax year 2026-27 under the Income-tax Act, 2025 is a separate obligation, with the return not due until July 2027.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Central Board of Indirect Taxes and Customs (CBIC) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Central Board of Indirect Taxes and Customs (CBIC).