ITR Filing for FY 2025-26 (AY 2026-27): Stepwise Online Guide for Salaried and Professionals
The income tax filing window for FY 2025-26 (AY 2026-27) is now active, and July 31, 2026 is the due date for most salaried and individual assessees who are not subject to audit. Although the Income Tax Act 2025 has come into force from 1 April 2026, the return to be filed in July 2026 continues to relate to income governed by the Income Tax Act 1961.
The e-filing portal has been redesigned to accommodate both legislations, which can cause confusion. This guide explains, in a practical and structured manner, how a salaried assessee or a professional can file the ITR for FY 2025-26, including:
- Which tab to use on the portal
- Documents to keep ready
- Correct ITR form selection
- How to match data with
Form 26AS, AIS and TIS - How to complete and e-verify the ITR correctly
Crucial Portal Clarification Before Filing
Once you log in at incometax.gov.in, you will see two separate tabs/sections on the portal interface:
- One relating to Income Tax Act 1961
- Another relating to Income Tax Act 2025
For income earned during FY 2025-26 (AY 2026-27) you must:
Always select the tab corresponding to Income Tax Act 1961 / AY 2026-27.
The second tab, labeled with Income Tax Act 2025 or Tax Year 2026-27, is relevant only for the next filing cycle (returns to be filed from July 2027 onwards).
Important: If you pick the wrong tab, your pre-filled data may not align properly, leading to:
- Incorrect pre-filling
- Validation errors
- Possible mismatch notices later
Essential Documents to Arrange Before You Start
Organising your paperwork before logging in significantly reduces mistakes and time spent on corrections.
1. From Employer
- Form 16 (Part A and Part B) for FY 2025-26
- If Form 16 is not yet available:
- Monthly salary slips from April 2025 to March 2026
2. From the Income Tax Portal
Download the following from incometax.gov.in after logging in:
Form 26AS– consolidated tax credit statement- Annual Information Statement (AIS)`
- Taxpayer Information Summary (TIS)
These are critical for aligning your declared income with information already available with the department.
3. Proofs for Deductions (Old Regime – if opted)
If you are using the old tax regime, keep the following ready as applicable:
Section 80Cdocuments:- PPF passbook
- ELSS statements
- LIC premium receipts
- Home loan principal repayment certificate
- NSC certificates
- Children’s tuition fee receipts
Section 80D:- Health insurance premium receipts for self, spouse, children and parents
- Home loan interest certificate from the lender for
Section 24(b)deduction - HRA-related documents:
- Rent agreement
- Rent receipts
- NPS contribution statement for:
Section 80CCD(1B)– additional self-contributionSection 80CCD(2)– employer’s contribution
4. Bank Account Details
- Bank account number
- IFSC code
Ensure this bank account is pre-validated on the portal; otherwise, refund processing will be delayed or blocked.
5. Other Income Documents (If Applicable)
- Interest certificates for fixed deposits / recurring deposits from banks
- Capital gains statements from broker / mutual fund houses (for equity, mutual funds, or property sales)
- Rental income details (rent received, municipal taxes paid, etc.)
Stepwise Online Filing Process for FY 2025-26
Step 1: Log in to the E-Filing Portal
- Visit incometax.gov.in
- Click on Login
- Use your PAN as the User ID
- If you are a first-time user:
- Click Register
- Complete registration using PAN, Aadhaar, mobile number and email
- After successful login, you will reach your dashboard
Step 2: Choose the Correct Act/Assessment Year Tab
On the dashboard, you will see sections/tabs for:
- Income Tax Act 1961
- Income Tax Act 2025
For filing ITR for FY 2025-26 (AY 2026-27):
- Select the tab indicating Income Tax Act 1961 / AY 2026-27 only.
Do not use the Income Tax Act 2025 tab for this year’s return.
Step 3: Go to the ITR Filing Section
- On the top menu, click e-File
- From the dropdown, choose Income Tax Returns