How to use the income tax e-filing portal? Registration, login, ITR filing, and verification

The Income Tax e-Filing Portal (incometax.gov.in) is the official electronic interface managed by the Central Board of Direct Taxes (CBDT) for tax compliance in India. It enables individual taxpayers, Hindu Undivided Families (HUFs), corporate entities, and chartered accountants to submit Income Tax Returns (ITRs), verify filings electronically, view tax credit statements (Form 26AS and AIS), respond to statutory notices, and process refund requests securely online.

Under Section 139 of the Income Tax Act, 1961, every individual whose total gross income before permissible deductions exceeds the basic exemption threshold is mandated to file an annual income tax return. The modern e-filing 2.0 system replaces paper-based physical submissions, streamlining direct tax administration through a centralised, single-pane dashboard that links directly with the taxpayer's Permanent Account Number (PAN) and Aadhaar.

What are the essential prerequisites before registering on the e-filing portal?

To register successfully as an individual taxpayer on incometax.gov.in, you need a valid 10-digit Permanent Account Number (PAN), an active Aadhaar number linked to your PAN, an active mobile number and email address for dual One-Time Password (OTP) verification, and a valid Indian Bank Account pre-validated for direct refund credits.

Before initiating your digital registration, ensure all personal details match across your official identity credentials. A discrepancy between the name or date of birth registered on your PAN card and Aadhaar records will prevent automated verification during profile creation. The Income Tax Department requires the following prerequisites:

Active PAN Card: Your 10-digit alphanumeric PAN serves as the permanent User ID for all portal access.

Aadhaar Card Linkage: Mandatory under Section 139AA of the Income Tax Act for individual tax filers. The mobile number registered with UIDAI must be active to receive authentication OTPs.

Primary mobile number and email: Used for dual-factor verification during registration and all future statutory email notifications from the department.

Pre-validated Bank Account: Necessary for direct electronic credit of income tax refunds under the Electronic Clearing Service (ECS) framework.

Digital signature certificate (DSC): Optional for individual salary filer but legally required for taxpayers whose accounts require a tax audit under Section 44AB.

How do you register on the Income Tax e-filing portal step-by-step?

To register on the e-filing portal: navigate to incometax.gov.in, click 'Register' at the top right, choose 'Taxpayer', enter your PAN, validate your basic details, enter your contact information, verify the separate OTPs sent to your mobile and email, and create a strong alphanumeric password along with a personalised secure access message.

Step 1: Access the portal and choose category: Visit the official government URL (www.incometax.gov.in) and select 'Register' in the top-right banner. In the registration form, choose 'Taxpayer' as the user type, enter your 10-character PAN, and click 'Validate'. If your PAN is valid and not already registered, you will proceed to the next step.

Step 2: Enter basic personal details: Input your full legal name (First, Middle, and Last Name), date of birth, gender, and residential status (Resident / Non-Resident) exactly as they appear in the national PAN database. Click 'Continue'.

Step 3: Provide contact and address details: Enter your primary mobile number and email address. Indicate your relationship to the primary contact (Self, Parent, Spouse, etc.). Provide your complete residential address, including postal PIN code.

Step 4: Authenticate with dual OTPs: Two distinct 6-digit OTPs will be transmitted simultaneously: one to your registered mobile number and another to your email ID. Enter both OTPs within the 15-minute validity window and click 'Continue'.

Step 5: Verify details and establish secure password: Review the confirmation screen carefully. Create a secure password containing 8 to 14 characters, including at least one uppercase letter, one lowercase letter, one number, and one special character. Enter a personalised Secure Access Message (up to 25 characters) that displays whenever you log in, confirming the authenticity of the portal site.

How do you securely log in to the Income Tax e-Filing Portal?

Log in by accessing incometax.gov.in, clicking 'Login', entering your PAN or Aadhaar as User ID, confirming your personalised Secure Access Message, and inputting your password. Alternatively, you can log in through Net Banking, Aadhaar OTP authentication, or using a registered Digital Signature Certificate (DSC).

Cybersecurity hygiene is critical when accessing official financial portals. The e-filing system employs multi-layered authentication to safeguard taxpayer data against phishing attacks:

Standard password login: Enter your PAN or Aadhaar as User ID on the login page. On the subsequent screen, verify that the personalised Secure Access Message and image displayed match what you created during registration. Select the confirmation checkbox and enter your password.

Net Banking login gateway: Taxpayers who forget their portal password can log in directly via their commercial bank's internet banking portal. Under the 'e-Tax' or 'e-Filing' tab in your net banking dashboard, selecting the Income Tax Login option redirects you authenticated into incometax.gov.in without requiring your portal password.

Aadhaar OTP login: Taxpayers with an Aadhaar-linked mobile number can select the Aadhaar OTP authentication option on the login recovery screen to gain access.

What documents and statements are required before filing your ITR?

Before filing an Income Tax Return online, taxpayers must consolidate income records, tax deduction certificates, and investment receipts. These include Form 16 (for salaried income), Form 16A (for non-salary TDS), Form 26AS, the Annual Information Statement (AIS), savings bank interest certificates, home loan interest certificates, and proof of tax-saving investments under Chapter VI-A.

How do you file and submit an Income Tax Return on the portal?

To file your return online: log in, navigate to 'e-File' > 'Income Tax Returns' > 'File Income Tax Return', select the applicable Assessment Year and filing status, choose the appropriate ITR form (such as ITR-1 or ITR-2), review the pre-filled personal and financial details against your AIS, make necessary corrections, validate the tax computation, and proceed to submission.

Step 1: Select assessment year and mode: After logging into the portal, click 'e-File' on the top navigation bar, select 'Income Tax Returns', and click 'File Income Tax Return'. Choose the current Assessment Year (e.g., AY 2026-27 for FY 2025-26) and select 'Online' as the filing mode.

Step 2: Choose filing status and applicable form: Select your status as 'Individual'. The portal will prompt you to select the appropriate ITR Form. For example, resident individuals with total income up to Rs 50 lakh from salary, one house property, and other sources typically use ITR-1 (Sahaj). Individuals with capital gains or more than one house property select ITR-2.

Step 3: Review pre-filled information: The e-filing system pre-populates salary figures, interest income, dividend data, and TDS credits based on data submitted by deductors in Form 26AS and the Annual Information Statement (AIS). Carefully review each schedule: Personal Information, Gross Total Income, Deductions, and Taxes Paid.

Step 4: Reconcile and claim tax deductions: If you are filing under the Old Tax Regime, declare your eligible deductions under Chapter VI-A, including life insurance premiums paid under Section 80C (up to Rs 1.5 lakh) and health insurance premiums under Section 80D. If you opt for the New Tax Regime under Section 115BAC, verify that default standard deductions are accurately recorded.

Step 5: Compute tax liability or refund: Review the automated computation of total income, aggregate tax liability, interest charges (under Sections 234A, 234B, or 234C if applicable), and net refund or payable balance. If tax is payable, complete the payment via the integrated e-Pay Tax facility before submitting.

Step 6: Preview and submit return: Preview the completed ITR form, review the verification declaration, and click 'Proceed to Verification'.

How do you e-verify your Income Tax Return within statutory deadlines?

Under CBDT regulations, an e-filed return is treated as legally invalid unless it is verified within 30 days of transmission. You can E-verify instantly using Aadhaar OTP, an Electronic Verification Code (EVC) generated through pre-validated bank or Demat Accounts, Net Banking, or a Digital Signature Certificate (DSC). Alternatively, you can physically mail a signed ITR-V acknowledgement to CPC, Bengaluru.

Filing the return online is only the first stage of compliance. Failure to verify within the statutory 30-day window results in the return being treated as not filed, attracting late filing fees under Section 234F and interest under Section 234A. You may select any of the following six verification pathways:

1. Aadhaar OTP (most widely used): Select 'I would like to verify using OTP on mobile number registered with Aadhaar'. Enter the 6-digit OTP received on your UIDAI-registered phone number to verify instantly.
2. Pre-validated Bank Account EVC: Generate an Electronic Verification Code via your pre-validated bank account. The system validates the contact details and issues an EVC to your registered mobile number.
3. Demat Account EVC: Taxpayers holding a pre-validated depository account with NSDL or CDSL can generate an EVC directly through their demat credentials.
4. Net Banking gateway: Log in to your verified net banking account, select the e-verify link, and you will be routed back to the income tax portal with automatic verification confirmation.
5. Digital signature certificate (DSC): Affix a valid Class 3 digital signature certificate using the emBridge utility. Mandatory for corporate entities and audited accounts.
6. Physical submission (ITR-V): Print the physical ITR-V acknowledgement form, sign it in blue or black ink (photocopied signatures are rejected), and mail it via speed post or regular post to 'Centralized Processing Center, Income Tax Department, Bengaluru 560500, Karnataka' within 30 days of e-filing.

How do you track your Income Tax Refund and view your Annual Information Statement?

You can track your refund status by navigating to 'e-File' > 'Income Tax Returns' > 'View Filed Returns' on the portal dashboard, where status processing changes from 'Under Processing' to 'Processed with Refund'. To inspect third-party financial transactions reported to the department, access the 'AIS' tab directly from the portal's main menu bar.

Once your return is processed by the Centralised Processing Center (CPC), an intimation order under Section 143(1) is emailed to your registered address detailing any discrepancies or confirming the accepted refund amount. Taxpayers can track both their refund status and reported transactions through two portal features:

Tracking refund progress: Under 'View Filed Returns', examine the status life cycle: Successfully e-Filed -> Return Verified -> Under Processing -> Processed. When a refund is determined, the dispatch date and reference number are displayed. Refunds are routed directly via electronic transfer to your pre-validated bank account.

Reconciling with the Annual information statement (AIS): Click on the 'AIS' tab in the top navigation bar to open the reporting portal. The AIS displays comprehensive financial details reported by banks, asset management firms, employers, and registrar offices. If any transaction appears erroneous or duplicated, you can submit online feedback directly within the AIS utility before filing your return.

How does Life Insurance documentation support your tax planning?

Life Insurance Plans provide financial protection for dependents while offering structured tax-saving benefits under prevailing provisions of the Income Tax Act, 1961. Eligible policyholders can claim deductions on premium payments under Section 80C, while death benefits and qualifying maturity proceeds are governed by Section 10(10D), subject to statutory conditions.

When preparing your annual tax return on the e-filing portal, premium paid certificates issued by Life Insurance providers serve as essential documentary proof under Chapter VI-A. Aditya Birla Sun Life Insurance (ABSLI) provides policyholders with downloadable premium paid certificates and consolidated annual tax statements directly through its digital customer self-service portal and mobile application.

Taxpayers evaluating financial protection alongside tax planning can consider life insurance solutions based on their individual milestones:

Term Life Insurance Plans: Pure Protection Plans such as the ABSLI DigiShield Plan [UIN: 109N108V11] (A Non-Linked Non-Participating Individual Pure Risk Premium Life Insurance Plan) provide comprehensive financial coverage to dependents, with premium amounts eligible for deduction under Section 80C.

Savings and Guaranteed Income Plans: For long-term capital preservation, Non-Linked Savings Plans such as the ABSLI Assured Income Plus [UIN: 109N127V10] (A Non-Linked Non-Participating Individual Life Insurance Savings Plan) offer defined regular income streams*, provided all due premiums are paid.

Unit-Linked Insurance Plans (ULIPs): Market-linked solutions such as the ABSLI Wealth Aspire Plan [UIN: 109L100V05] (A Unit Linked Non-Participating Life Insurance Plan) combine life cover with market investment portfolios. IN THIS POLICY, THE INVESTMENT RISK IN THE INVESTMENT PORTFOLIO IS BORNE BY THE POLICYHOLDER.

Also Read

Maximizing Tax Savings: Understanding Sections 80C, 80D, and 80CCD

Old Tax Regime vs New Tax Regime: Which is Better for FY 2025-26?

Term Insurance Tax Benefits: Section 80C and Section 10(10D) Explained