ITR filing checklist before you click submit

Before you click submit, check five things: your details are right, all your income is in, your figures match the department's data (AIS and Form 26AS), the regime and deductions are correct, and the tax payable is paid. Then e-verify within 30 days. The checklist below goes through each.

The figures below are for the tax year 2025-26 under the Income-tax Act, 1961.

1. Personal details

• Name and date of birth match your PAN.
• Your PAN is linked to your Aadhaar. The department says an inoperative PAN cannot be used to file a return, and refunds are not issued to it. Check your status on the portal.
• Address, mobile number and email are current. Refund and intimation messages reach you through these.
• The right ITR form is chosen. See which ITR form should I file.

2. All income is in

Do not rely on Form 16 alone. Employers do not report your savings interest or capital gains. See what is AIS.

3. AIS and Form 26AS match

• Compare each row of your AIS with your return. The higher of what your return shows and what the department shows is the safe figure to report, unless a row is wrong, in which case give feedback on the AIS.
• Check TDS: the tax deducted that you claim must appear in Form 26AS (tax year 2025-26) or Form 168 (from 2026-27). See Form 26AS vs Form 168.

4. Deductions and regime

• If you chose the old regime, keep proof of every deduction. Common limits: 80C, 80CCC and 80CCD(1) together ₹1,50,000; extra NPS 80CCD(1B) ₹50,000; savings interest 80TTA ₹10,000.
• If you chose the new regime, you can claim the standard deduction of ₹75,000 for salary or pension, but most Chapter VI-A deductions are not allowed.
• Compare both regimes. See old vs new tax regime.

A return filed after the due date cannot use the old regime in TaxCare's rules.

5. Tax payable and refund

• The computation adds cess of 4% on tax and surcharge.
• Compare "taxes paid" with Form 26AS or Form 168 and your advance tax or self-assessment challans.
• If tax is payable, pay it and enter the challan details before submitting. Interest under sections 234A, 234B and 234C applies to late or short payments, at 1% per month under the 2025-26 rules.
• If a refund is due, check that the bank account you give is validated on the e-filing portal, because the department pays a refund only into a validated account.

6. Due date and return type

• The usual due date, for no audit, is 31 July 2026. Business or professional income without audit: 31 August 2026. With audit: 31 October 2026. Check for any extension.
• After the due date you file a belated return, until 31 December, with a fee under section 234F: ₹5,000, or ₹1,000 if total income is ₹5,00,000 or less.

7. Disclosures that people forget

• Foreign assets or foreign income.
• Directorship in a company or unlisted shares. These move you to ITR-2 or ITR-3.
• Exempt income, such as agricultural income, even when not taxed.

8. After you submit

1. E-verify within 30 days. Aadhaar OTP is the fastest method. See how to e-verify your ITR.
2. Download the return and acknowledgement. See how to download your filed ITR.
3. Watch for the intimation. See what is intimation under section 143(1).

If you notice an error afterwards, file a revised return. For the tax year 2025-26 that is possible until 31 March 2027, and a fee applies after 31 December 2026.

How TaxCare helps

TaxCare runs many of these checks for you: it fetches your income and TDS from the portal, compares them with your AIS and Form 26AS or Form 168, shows tax under both regimes, and stops you from submitting something it knows is wrong. Nothing is submitted until you approve it, and e-verification follows straight after. See how to file your return.

This guide gives general information and is not professional tax advice.