1. Do I Need to File?

Not sure if you even need to file an ITR? Here are the situations where filing is mandatory:

• Gross income exceeds the basic exemption limit: ₹3,00,000 under the new tax regime (default from AY 2024-25) or ₹2,50,000 under the old regime
• TDS was deducted from your income and you want to claim a refund (even if your total income is below the limit)
• You hold foreign assets or have signing authority in a foreign bank account — filing is mandatory regardless of income
• You spent more than ₹2 lakh on foreign travel during the financial year
• Specified high-value transactions: deposited more than ₹1 Crore in savings accounts, paid more than ₹1 lakh in electricity bills, or incurred TDS/TCS above ₹25,000 (₹50,000 for senior citizens)

2. Documents You Need

Gather these before you start. Having everything ready makes the process much smoother:

3. Which ITR Form to Use

Choosing the wrong form is a common reason returns get rejected. Here's the quick guide:

4. Step-by-Step Portal Filing

Here's how to file ITR-1 on the official income tax portal. Follow these steps carefully:

1. Step 1: Log in to the portal

   Go to incometax.gov.in → Click "Login" → Enter your PAN as User ID → Set password if first time (you'll need Aadhaar OTP to register)

2. Step 2: Navigate to e-File

   Dashboard → e-File → Income Tax Returns → File Income Tax Return

3. Step 3: Select Assessment Year

   Choose AY 2026-27 (for income earned in FY 2025-26, i.e., April 2025 to March 2026)

4. Step 4: Choose filing mode

   Select "Online" mode (recommended for first-timers — everything is done on the portal itself)

5. Step 5: Select ITR form

   Choose ITR-1 if you meet the criteria from Section 3 above. The portal may also suggest the correct form.

6. Step 6: Pre-fill your data

   Click "Let's pre-fill" or "Auto-fill". The portal pulls salary, TDS, and interest data from your employer and banks. This saves significant time.

7. Step 7: Verify pre-filled data

   Cross-check salary and TDS with your Form 16. Verify Part B gross salary, deductions under Chapter VI-A, and total TDS. Fix any mismatches before proceeding.

8. Step 8: Add other income & deductions

   Enter savings account interest (if not pre-filled), FD interest, and any deductions you want to claim (80C, 80D, etc. under old regime). Select your tax regime.

9. Step 9: Confirm tax computation

   Review the tax summary. If refund is due, verify your bank account details. If tax is payable, you'll need to pay via e-File → e-Pay Tax on the portal before submitting.

10. Step 10: Submit & e-Verify

    Click "Submit". You'll immediately be prompted to e-verify. Do it right away — see Section 5 below.

5. e-Verification (Within 30 Days)

Your ITR is not valid until you verify it. You must e-verify within 30 days of filing — otherwise it's treated as if you never filed.

Verification Methods (pick one)

6. After Filing

You've filed and verified — great! Here's what happens next:

• Check processing status: Log in → e-File → Income Tax Returns → View Filed Returns. Status will change from "Submitted" to "Processed" (usually within 15-45 days).
• Refund timeline: If you're due a refund, expect it within 30-45 days after processing. It's credited directly to your pre-validated bank account. You'll receive an email/SMS from CPC Bengaluru.
• Download & save ITR-V: The ITR Verification acknowledgment (ITR-V) is your proof of filing. Download and keep it safe — banks and visa offices often ask for it.
• Revised return if needed: Made a mistake? You can file a revised return (Section 139(5)) until 31 December 2026 for AY 2026-27. Select "Revised Return" and enter the original filing acknowledgment number.
• Intimation under Section 143(1): After processing, you'll receive an intimation comparing your filed figures with the department's records. If there's a mismatch, you may need to respond or file a revised return.

7. Common First-Timer Mistakes

Avoid these pitfalls that trip up most beginners: