How to File ITR Online: Step-by-Step Guide for Salaried Individuals

Filing your own ITR online is entirely doable for most salaried individuals with straightforward income, provided you get the sequence right. The mistakes that create problems later, mismatched income figures, the wrong ITR form, or forgetting to e-verify, are all avoidable if you follow the steps in order. Here is the process end to end.

Step 1: Gather Your Documents

Before logging into the portal, collect these:

• Form 16 from your employer, showing salary breakup and TDS deducted.
• Form 26AS and the Annual Information Statement (AIS), both downloadable from the income tax e-filing portal, which show all TDS/TCS credited to your PAN and other reported financial transactions.
• Bank account statements for interest income and to identify any transactions the AIS may have picked up.
• Investment proofs for 80C (PF, ELSS, life insurance, PPF), 80D (health insurance premium), and home loan interest certificate if you have one.
• Capital gains statements from your broker or mutual fund platform, if you sold any shares, mutual funds, or property during the year.
• Rent receipts and landlord PAN (if rent exceeds Rs 1 lakh a year) if you are claiming HRA.

Step 2: Reconcile Form 16, 26AS, and AIS

This step is where most filing errors originate. Form 16 reflects what your employer has reported; the AIS pulls in a broader set of financial data reported by banks, registrars, and other entities, and can include interest income, dividend income, or securities transactions your employer never saw. Before entering any figures, check that the TDS shown in Form 16 matches Form 26AS, and cross-check any additional income the AIS shows that isn't on your Form 16. If the AIS contains an entry you believe is incorrect or duplicated, you can submit feedback directly on the AIS screen; if it is correct and simply new income you hadn't accounted for, include it in your return.

Step 3: Choose the Right ITR Form

Most salaried individuals with income under Rs 50 lakh, at most two house properties, and no complex capital gains file ITR-1. If you have capital gains, income from more than one source that doesn't fit ITR-1's limits, or foreign assets, you likely need ITR-2. Choosing the wrong form is a common reason returns get flagged as defective. See our detailed comparison in Which ITR Form Should You File if you are unsure.

Step 4: Log In and Start Your Return

1. Log in to the income tax e-filing portal using your PAN as the user ID.
2. Go to e-File > Income Tax Return > File Income Tax Return, select the correct assessment year, and choose Online as the filing mode.
3. Select your applicable ITR form, and choose the correct status (Individual).
4. Most of your salary, TDS, and personal details will be pre-filled from Form 26AS, AIS, and your employer's TDS return; review every pre-filled field rather than assuming it is complete or correct.

Step 5: Choose Your Tax Regime

The portal will ask you to confirm or select your regime for the year. The new regime is the default, but salaried individuals can switch to the old regime at the time of filing if it works out cheaper for them, based on eligible deductions like 80C, 80D, HRA, and home loan interest. Run the comparison before confirming; see our old vs new regime guide for the current slab rates and a decision framework.

Step 6: Enter Deductions and Verify Computed Tax

Fill in Chapter VI-A deductions (80C, 80D, 80G, etc.) if you are on the old regime, along with any HRA exemption and home loan interest claims. The portal computes your tax liability automatically once all schedules are complete; review the computation summary carefully, especially if any refund or additional payable amount appears, before proceeding to submit.

Step 7: Submit and E-Verify

Once submitted, the return is not considered filed until it is e-verified. You can e-verify instantly using Aadhaar OTP, net banking, or a bank/demat account EVC, or send a signed physical ITR-V to the CPC in Bengaluru within the prescribed window if you cannot e-verify online. E-verification currently has to be completed within 30 days of filing; an unverified return is treated as though it was never filed, which can mean losing the original due date and, in some cases, attracting a late fee under Section 234F if the deadline has passed by the time you refile.

Common Mistakes to Avoid

• Blindly trusting the pre-filled data without cross-checking against your own AIS and bank statements.
• Forgetting to report interest income from savings accounts or fixed deposits just because TDS wasn't deducted; income below the TDS threshold is still taxable and must be reported.
• Choosing the wrong regime without actually comparing both computations.
• Skipping e-verification, which is the single most common reason a return that was genuinely filed on time still ends up treated as not filed.