What is the procedure for filing an Income Tax Return (ITR) in India?

For Filing an ITR one needs to open New Income Tax Portal i.e. www.incometax.gov.in

There are two modes available for filing ITR on Income Tax Portal

1. Online Mode (Recommended)

2. Offline Mode

For filing ITR in any mode, one needs to start with allocating his documents. Below is the list of few important documents needed for filing ITR: –

Aadhar Card & Pan Card
Form 16 (For Salaried Assessee)
Form-16A/Form-16B/Form-16C (For other than Salaried Assessee)
Form 26AS
Working of Capital Gain
Interest certificates from banks and post office
Home Loan Statements from Banks
Deductions Details to be claimed Under Section 80C to 80U

Procedure to be followed if return is being filed through Online Mode

Go to Income Tax E – Filing portal – incometax.gov.in
Follow the Steps i.e. Choose “e-file” – “Income Tax Returns” – “File Income Tax Return”
Select Assessment Year
Select the Mode of Filing
Online Mode
Offline Mode
After Choosing Online Mode, select “Start New Filing”
Select “Status of Taxpayer”, from the following options
Individual
HUF
Others
After Selecting Status of Taxpayer, select ITR FORM
Select Reason For Filing
Fill the Required mandatory Details in ITR
Download Preview and then Select Next
Choose the option ‘Proceed for Validation’
Next, proceed for Verification
Lastly, Submit it

Procedure to be followed if return is being filed through Offline Mode

Go to Income Tax E- Filing portal – incometax.gov.in
Follow the Steps i.e. Choose “e-file” – “Income Tax Returns” – “File Income Tax Return”
Select Assessment Year
Select the Mode of Filing
Online Mode
Offline Mode
After Choosing “Offline Mode”, Select Filing Type from following: –
U/s 92CD – Modified Return
139(1) – Original Return
139(5) – Revised Return
Now Select ITR Type
Download the selected ITR out of 2 following options: –
Offline Utility
Prefilled Data
Fill the required mandatory details in ITR
Generate jsonfile and upload the same
Finally Proceed for Verification