Income Tax Guide — File ITR, Check Refund Status, Download Form 16
To file Income Tax Return (ITR) in India, login to incometax.gov.in, select the correct ITR form (ITR-1 for salaried, ITR-2 for capital gains, etc.), enter income details from Form 16/26AS, claim deductions (80C, 80D), and e-verify within 30 days using Aadhaar OTP, net banking, or EVC. Refunds arrive in 20-45 days.
Who must file Income Tax Return?
You must file ITR if any of these apply:
- Your total income exceeds the basic exemption limit (₹2.5 lakh for old regime, ₹3 lakh for new regime)
- You have income from more than one employer
- You have foreign assets or income from foreign sources
- You want to claim a tax refund for TDS deducted
- You have deposited more than ₹1 crore in bank accounts during the year
- You have spent more than ₹2 lakh on foreign travel
- Your electricity bill exceeds ₹1 lakh in any month
Choose the correct ITR form
| Form | Who Should Use It |
|---|---|
| ITR-1 (SAHAJ) | Salaried individuals with income up to ₹50 lakh from salary, one house property, and other sources (interest, etc.) |
| ITR-2 | Individuals/HUFs with capital gains, multiple house properties, or income from abroad (but no business income) |
| ITR-3 | Individuals/HUFs with income from business or profession |
| ITR-4 (SUGAM) | Presumptive business income under Section 44AD, 44ADA, or 44AE (simplified for small businesses) |
| ITR-5 | LLPs, firms, AOPs, BOIs |
| ITR-6 | Companies (except those claiming exemption under Section 11) |
| ITR-7 | Trusts, political parties, institutions |
Step-by-step: File Income Tax Return online
Gather your documents
Collect Form 16 (from employer), Form 26AS (TDS certificate from bank/other sources), investment proofs (80C, 80D), interest certificates from banks, and capital gains statements if applicable.
Login to Income Tax portal
Visit incometax.gov.in/iec/foportal/ and login using your PAN as User ID. If first time, register and set a password.
Select "File Income Tax Return"
From the dashboard, click "e-File" → "Income Tax Return." Select the Assessment Year (AY 2026-27 for FY 2025-26) and choose your ITR form.
Choose filing mode: online or offline
Online mode lets you fill the form directly on the portal. Offline mode requires downloading a JSON/Excel utility, filling offline, and uploading. Online is recommended for ITR-1 and ITR-4.
Fill in your income details
Enter salary income from Form 16, other income from Form 26AS (interest, rent, freelance), capital gains, and house property income. The portal auto-fills much of this if your employer/bank reported correctly.
Claim deductions
Under "Deductions," claim Section 80C (₹1.5L max: PPF, ELSS, LIC, tuition fees), 80D (health insurance), 80G (donations), HRA, etc. Upload proof if filing for the first time.
Calculate tax and review
The portal automatically calculates your total tax liability, TDS credits, and refund/demand. Review all sections carefully before submission.
Submit ITR
Click "Preview" to see a summary, then "Submit." You'll receive an acknowledgment with ITR Acknowledgment Number.
E-verify your ITR (mandatory within 30 days)
After filing, you must verify your return within 30 days. Unverified returns are considered invalid.
Choose verification method
Login to incometax.gov.in and go to "e-Verify Return." Select your preferred method from the options below.
Verify using one of these methods
<strong>Aadhaar OTP:</strong> Instant verification if mobile number is linked to Aadhaar. <strong>Net Banking EVC:</strong> Generate EVC through your bank's net banking portal. <strong>Bank Account EVC:</strong> Pre-validate bank account and receive EVC via SMS. <strong>Demat Account:</strong> Verify through your demat provider. <strong>Send ITR-V by post:</strong> Download ITR-V, sign, and mail to CPC Bangalore (slowest — takes 30 days).
Confirmation
Once verified, you'll receive a confirmation email that your ITR is successfully filed and verified.
Check ITR refund status
If you've paid excess tax or have TDS credits, you'll receive a refund after ITR processing.
Track refund status online
Visit incometax.gov.in and click "Refund/Demand Status" (no login required). Enter your PAN and Assessment Year.
Understand refund status messages
<strong>"Refund has been sent to your bank account":</strong> Refund credited (check bank statement). <strong>"Refund Paid":</strong> Successfully transferred. <strong>"Refund Adjusted against Demand":</strong> Refund used to pay previous year's tax demand. <strong>"Refund Failed":</strong> Bank account validation failed — update account details and resubmit.
Validate bank account for faster refund
Pre-validate your bank account on the Income Tax portal under "Profile Settings" → "Bank Accounts" to avoid refund failures.
Download Form 16
Form 16 is your TDS certificate issued by your employer showing salary paid and tax deducted.
How to get Form 16:
- From your employer: Request from HR/accounts department (usually issued by June 15). It has two parts: Part A (TDS summary) and Part B (salary breakup).
- From TRACES portal: Download from tdscpc.gov.in using your PAN (requires employer's TAN)
What Form 16 contains:
- Your PAN and employer's TAN
- Gross salary and allowances
- Exemptions claimed (HRA, LTA, etc.)
- Deductions under Chapter VI-A (80C, 80D, etc.)
- Total tax deducted (TDS) quarter-wise
Common mistakes to avoid
Official resources
- Income Tax e-Filing Portal — File ITR, check refund, download forms
- TRACES (TDS Portal) — Download Form 16/16A, view TDS credits
- TIN-NSDL — Check PAN status, track refunds
- ITR Form Selector Tool — Find the correct ITR form
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