Filing your Income Tax Return online has become largely automated, with pre-filled data from your employer, bank and broker. But skipping the verification steps is where most errors — and notices — originate. Here's the process broken into clear steps.
Before You Start: Documents You'll Need
Keep these ready before logging in to the e-filing portal:
- Form 16 from each employer you worked with during the year
- Form 26AS, AIS and TIS — for reconciling TDS, interest income and other reported transactions (see our guide to these documents)
- Bank account statements for interest income, and capital gains statements from your broker/mutual fund platform
- Proofs of deductions you intend to claim (80C, 80D, home loan interest certificate, etc.) if filing under the old regime
- A bank account for refund credit, with IFSC code, pre-validated on the portal
Step 1–2: Login and Choose the Right ITR Form
Log in at the income tax e-filing portal using your PAN as the user ID. Navigate to e-File → Income Tax Returns → File Income Tax Return, select the assessment year, and choose Online mode. The portal often suggests an ITR form based on your previous filings and the income sources reported in your AIS, but you should verify this is correct — filing the wrong form can make your return defective. See our ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 guide to confirm which form applies to your income types.
Step 3–5: Verify Pre-Filled Data, Income and Deductions
Most fields — salary details from Form 16, TDS, interest income, and dividend income — are pre-filled from data reported by your employer, bank and other deductors. Do not assume pre-filled data is complete or correct. Cross-check each section against your own records:
- Salary income against Form 16 Part B (see our Form 16 guide)
- Interest and other income against your AIS — banks sometimes report interest gross before TDS, or report joint-account interest to both holders
- Capital gains — many brokers provide a consolidated capital gains statement that can be uploaded or used to cross-check the pre-filled figures from the AIS
- Deductions under Chapter VI-A — these are usually not pre-filled beyond what your employer considered for TDS, so enter any additional eligible deductions (if filing under the old regime)
Step 6–7: Tax Computation and Self-Assessment Tax Payment
Once all schedules are completed, the portal computes your total tax liability and compares it against TDS already paid (from Form 26AS) and any advance tax instalments. If there's a shortfall, you'll need to pay self-assessment tax under Section 140A via the e-pay tax facility before submitting the return — an unpaid balance will typically attract interest under Sections 234A/234B/234C.
Step 8: Submit and e-Verify — The Step Most People Forget
Submitting your return is not the final step. Your ITR is treated as not filed until it is verified — either electronically (Aadhaar OTP, net banking, or a bank/demat EVC) or by sending a signed physical ITR-V to the CPC Bengaluru.
⚠ 30-day deadline: You must e-verify your return within 30 days of submission. If you miss this window, the return is treated as not filed, which can mean losing the benefit of filing before the due date — including the ability to carry forward certain losses — and may attract late filing consequences.
Common Mistakes That Trigger Notices
- Selecting the wrong ITR form for your income profile, making the return defective under Section 139(9)
- Claiming TDS credit that doesn't appear in Form 26AS/AIS, leading to a demand for the unreconciled amount
- Missing high-value transactions reported in the AIS (large deposits, mutual fund purchases, property transactions) that don't appear anywhere in the income schedules
- Forgetting to report income from a previous employer when switching jobs mid-year — see our guide on tax implications of switching jobs
If you discover an error after filing, you can usually file a revised return before the deadline, or an updated return (ITR-U) later, subject to additional tax.
Frequently Asked Questions
What happens if I do not e-verify my ITR within 30 days? ▼
If your ITR is not verified within 30 days of submission (either electronically or by sending a signed ITR-V to CPC Bengaluru), it is treated as if you never filed the return for that assessment year. This means you lose the benefits of timely filing — such as carrying forward certain losses — and the return may need to be filed afresh as a belated return, subject to applicable late fees and interest.
Can I file my ITR myself without a Chartered Accountant? ▼
Yes, for most salaried individuals with straightforward income (salary, one house property, interest income, and simple capital gains), the e-filing portal's guided online filing with pre-filled data is designed for self-filing. However, if you have business income, multiple properties, foreign assets, complex capital gains, or are unsure about deduction eligibility, professional help reduces the risk of errors that could trigger scrutiny.
Why does the portal show different income figures than my own calculation? ▼
Differences usually arise because the portal pre-fills data based on third-party reporting (employer TDS returns, bank TDS statements, broker reports to the AIS) which may use different conventions — for example, reporting gross interest before TDS, or attributing joint-account interest entirely to the primary holder. Always reconcile pre-filled figures against your Form 16, bank statements and capital gains statements before submitting, using your AIS and Form 26AS as the reference.