Income Tax e-Filing 2026 – Important Details (India)
The official Income Tax e-Filing portal is:
Income Tax e-Filing Portal
Who Can File ITR-1 (Sahaj)?
You can use ITR-1 if:
- Your total income is up to ₹50 lakh
- Income is from:
- Salary/Pension
- One or two house properties
- Interest income
- Agricultural income is up to ₹5,000
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Who Can File ITR-4 (Sugam)?
Suitable for:
- Small business owners
- Freelancers/professionals under presumptive taxation
- Income up to ₹50 lakh
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Documents Required
Keep these ready before filing:
- PAN Card
- Aadhaar Card
- Bank account details
- Form 16 (for employees)
- Salary slips
- Interest certificates
- Investment proofs
- TDS details
- AIS/TIS information
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New Updates for 2026
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- Online filing for ITR-1 and ITR-4 is already enabled.
- Excel utility is also available.
- Additional disclosure fields for capital gains and trading transactions have been added this year.
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Steps to File Income Tax Return Online
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- Visit the portal
Income Tax e-Filing Portal
- Login using PAN/Aadhaar
- Click File Income Tax Return
- Select:
- Assessment Year: AY 2026-27
- Online or Offline mode
- Choose correct ITR form
- Fill income and deduction details
- Verify tax details and submit
- Complete e-Verification using:
- Aadhaar OTP
- Net banking
- Bank account
- Demat account
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Important Dates for AY 2026-27 (FY 2025-26)
| Category |
Last Date |
| ITR-1 & ITR-2 (Salaried Individuals) |
31 July 2026 |
| ITR-3 & ITR-4 (Non-audit Business/Profession) |
31 August 2026 |
| Audit Cases |
31 October 2026 |
| Transfer Pricing Cases |
30 November 2026 |
| Belated Return |
31 December 2026 |
| Revised Return |
31 March 2027 |