Checklist
Documents required
- 1PAN and Aadhaar (linked)
- 2Form 16 from employer (salaried)
- 3Form 16A from banks / payers (other TDS)
- 4Form 26AS and Annual Information Statement (AIS) from incometax.gov.in
- 5Bank statements / passbooks for the financial year
- 6Interest certificates from banks and post offices
- 7Capital gains statements from brokers / mutual funds
- 8Rental income receipts and home loan interest certificate
- 9Section 80C / 80D / 80G / 80E investment and donation proofs
- 10Books of accounts and audit report (business / profession above audit threshold)
Process
Step-by-step process
- 1Identify the correct ITR form — ITR-1 (salary up to ₹50L), ITR-2 (capital gains), ITR-3 (business), ITR-4 (presumptive)
- 2Download Form 26AS and AIS from incometax.gov.in to reconcile TDS and reported income
- 3Compile income heads — salary, house property, business, capital gains, other sources
- 4Claim eligible deductions under Chapter VI-A (80C, 80D, 80G, 80TTA, etc.)
- 5Compute tax under old vs new regime and choose the beneficial one
- 6Log in to incometax.gov.in and fill the ITR online or upload JSON
- 7Verify the return using Aadhaar OTP, net banking, DSC or send signed ITR-V within 30 days
- 8Track refund status under 'View Returns / Forms' once processed
- 9Respond to any notice (Section 139(9), 143(1), 143(2)) within the time prescribed
As of 2026
Fees & timeline
| Due date — individuals (no audit) | 31 July 2026 |
|---|---|
| Due date — audit cases (companies, firms, audit u/s 44AB) | 31 October 2026 |
| Due date — transfer pricing cases | 30 November 2026 |
| Belated / Revised return | 31 December 2026 |
| Late fee u/s 234F (income > ₹5L) | ₹5,000 |
| Late fee u/s 234F (income ≤ ₹5L) | ₹1,000 |
| E-verification window | 30 days from filing |
Figures reviewed as of September 2026. Government fees may change without notice.
Frequently asked questions
- For individuals and entities not subject to audit, the due date is 31 July 2026. For companies, partnership firms and assessees subject to audit under Section 44AB, the due date is 31 October 2026. Transfer pricing cases extend up to 30 November 2026.
- Under Section 234F, the late fee is ₹5,000 if total income exceeds ₹5 lakh and ₹1,000 if total income is up to ₹5 lakh. Belated and revised returns can be filed up to 31 December 2026 for AY 2026-27, after which the return is barred.
- A salaried individual with total income up to ₹50 lakh, having only one house property and income from other sources (excluding capital gains), should use ITR-1 (Sahaj). If there is capital gain on shares / property or foreign income / assets, ITR-2 must be used instead.
- Yes. ITR is treated as 'filed' only after e-verification. From AY 2022-23 onwards, the e-verification window is 30 days from the date of uploading the return — non-verification within 30 days makes the return invalid.
What is the due date for ITR filing for AY 2026-27?+
What is the late fee for filing ITR after the due date?+
Which ITR form should a salaried individual in Jammu use?+
Is e-verification of ITR mandatory?+
Based in Jammu? We handle income tax return (itr) filing in india (ay 2026-27) locally — see our detailed Jammu guides for GST registration in Jammu, GST additional place of business in Jammu & Kashmir, tax & compliance consultants in Jammu and GST annual return (GSTR-9) filing in Jammu.