New Tax Regime ITR Filing Guide AY 2026-27: Income Tax Portal Step-by-Step
Step-by-step new tax regime ITR filing guide for Indian salaried taxpayers, covering Income Tax Portal screens, Form 16, AIS, 26AS, tax payable, refund and e-verification.
30-Second Summary
This is a practical new tax regime ITR filing guide for salaried taxpayers using the Income Tax Portal for AY 2026-27 style filing.
| Portal stage | What you do |
|---|---|
| Before login | Keep Form 16, AIS, Form 26AS and bank interest ready |
| Login | Go to the Income Tax e-filing portal and open File Income Tax Return |
| Select return | Choose AY, filing mode, status, ITR form and new tax regime |
| Review schedules | Check salary, other income, capital gains, tax paid and bank account |
| Submit | Preview, pay tax if needed, submit and e-verify |
Venveel Recommendation
Do not start filing directly from memory. First estimate your tax in the calculator, then use this guide while moving through the portal.
Estimate your tax before filing
Tax Season Path
| If you want to... | Go here |
|---|---|
| Calculate your tax first | Tax Calculator |
| Decide new vs old regime | New vs old tax regime guide |
| Understand calculator inputs | Calculator input guide |
| See all tax filing guides | Wealth tax filing guides |
Before You Open the Portal
Keep these documents open in separate tabs or files:
| Document | Why you need it |
|---|---|
| Form 16 Part A | Salary TDS and employer TAN |
| Form 16 Part B | Salary breakup, standard deduction, taxable salary |
| AIS / TIS | Interest, dividends, securities, refund interest, TDS/TCS |
| Form 26AS | Tax credit cross-check |
| Bank interest certificate | Savings and FD interest |
| Broker capital gains report | Equity, mutual fund, US stock or bond gains |
| Home loan certificate | If you have house property interest |
If you are not sure which document maps to which field, open the calculator input guide first.
Where to Get These Documents
| Document | Where to get it |
|---|---|
| Form 16 | Download from your employer HR/payroll portal or ask HR/finance after it is issued |
| AIS / TIS | Income Tax portal → Services / AIS section, or Annual Information Statement link after login |
| Form 26AS | Income Tax portal → e-File / Income Tax Returns / View Form 26AS, usually redirected to TRACES |
| Bank interest certificate | Net banking → tax certificate / interest certificate / TDS certificate section |
| Form 16A | Bank, bond platform, tenant, company or deductor who deducted non-salary TDS |
| Broker capital gains report | Zerodha, Groww, Upstox, ICICI Direct, Kuvera, Coin, CAMS/KFintech or your broker's tax P&L report |
| Home loan certificate | Bank/lender loan portal → provisional/final interest certificate |
| NPS receipt | CRA/eNPS portal or contribution acknowledgement email |
| Health insurance certificate | Insurer app/website → tax certificate under section 80D |
Download AIS Before Filing
AIS can show income that is not visible in Form 16, such as savings interest, FD interest, dividends, refund interest, securities transactions and TCS. Always check it before submitting the return.
Screen 1: Login to the Income Tax Portal
Go to the official Income Tax e-filing portal.
What to do:
- Click Login.
- Enter your PAN or user ID.
- Confirm the secure access message.
- Enter password.
- Complete OTP or other verification if prompted.
What to check:
| Check | Why |
|---|---|
| Correct PAN/user ID | Wrong login means wrong taxpayer profile |
| Secure access message | Helps avoid phishing mistakes |
| Registered mobile/email access | Needed for OTP and e-verification |
Avoid This
Do not open the portal from random links in WhatsApp, SMS or email. Type the official URL yourself or use a trusted bookmark.
Screen 2: Open the ITR Filing Flow
After login, go to:
e-File → Income Tax Returns → File Income Tax Return
What to select:
| Field | What to choose |
|---|---|
| Assessment Year | The AY for the financial year you are filing |
| Mode of filing | Online |
| Filing type | Original return, unless you are revising |
| Status | Individual, for most salaried users |
What can go wrong:
- Choosing the wrong assessment year
- Choosing revised return when this is your first return
- Starting with the wrong status
Screen 3: Select ITR Form
The portal may suggest an ITR form based on questions. Do not rush this step.
Common choice:
| Situation | Likely form |
|---|---|
| Salary, one house property, other income, no capital gains | ITR-1, if otherwise eligible |
| Salary plus capital gains | ITR-2 |
| Foreign assets or foreign income | ITR-2 or other applicable form |
| Business/profession income | ITR-3 or ITR-4 depending on case |
Important
If you sold shares or mutual funds, have foreign stocks, own more than one house property, or claim foreign tax relief, do not blindly choose ITR-1.
Screen 4: Choose New Tax Regime
In the filing flow, check the tax regime selection carefully.
What to do:
- Select the new tax regime if that is your final choice.
- Compare the portal's payable/refund with your calculator result.
- Read warning messages before continuing.
What to check:
| Portal item | What it should show |
|---|---|
| Selected regime | New regime |
| Old-regime deductions | Mostly not applicable |
| Standard deduction | Reflected for salary/pension where applicable |
| Employer NPS | Reflected if eligible and entered |
If the selected regime does not match your estimate, return to the new vs old tax regime guide and compare again.
Screen 5: Personal Information
The portal will show personal information and bank details.
What to check:
| Field | Check carefully |
|---|---|
| Name and PAN | Should match your profile |
| Aadhaar/mobile/email | Useful for verification |
| Address | Keep updated |
| Bank account | Must be valid for refund |
| Filing section | Usually normal return for on-time filing |
Refund Tip
If you expect a refund, make sure the bank account is validated and selected for refund credit before submitting.
Screen 6: Gross Total Income
This is where most filing mistakes happen.
Salary
Compare salary details with Form 16.
| Portal line | Match with |
|---|---|
| Employer name | Form 16 |
| Employer TAN | Form 16 Part A |
| Gross salary | Form 16 Part B |
| Standard deduction | Portal calculation |
| Taxable salary | Form 16 / calculator |
If you changed jobs, check that both employers are included.
House Property
Under new regime, many users will have no house-property adjustment, but still review this section if you own property.
Check:
- Self-occupied property
- Let-out property rent
- Municipal taxes
- Interest on housing loan
- Loss restriction, if applicable
Capital Gains
If you sold shares, mutual funds, ETFs, bonds, property, crypto or foreign stocks, review capital gains carefully.
Use broker reports rather than only AIS.
| Asset | What to verify |
|---|---|
| Listed equity | STCG/LTCG classification |
| Equity mutual funds | Cost, sale value, holding period |
| Debt funds | Correct tax treatment |
| US stocks | Foreign income/assets schedules |
| Crypto/VDA | Separate reporting rules |
Other Sources
AIS often pre-fills several items. Review them one by one.
| Income | Common source |
|---|---|
| Savings interest | Bank / AIS |
| FD interest | Bank certificate / AIS |
| Dividends | AIS / broker |
| Income-tax refund interest | AIS |
| Bond interest | AIS / Form 16A |
Common Error
Users often ignore interest because no TDS was deducted. Interest can still be taxable even when TDS is zero.
Screen 7: Deductions
Under the new regime, most old-regime deductions are not available.
Check this screen mainly to ensure you are not accidentally claiming deductions that do not belong in the new regime.
| Deduction | New regime treatment |
|---|---|
| Standard deduction | Usually available for salary/pension |
| Employer NPS | May be available subject to limits |
| 80C | Usually not available |
| 80D | Usually not available |
| HRA exemption | Usually not available |
| 80TTA | Usually not available |
If you have major 80C, HRA, 80D or home-loan deductions, compare old regime again before filing.
Screen 8: Taxes Paid
This screen decides whether you get refund or have tax payable.
Match every credit:
| Tax credit | Source |
|---|---|
| Salary TDS | Form 16 Part A |
| Non-salary TDS | Form 16A / AIS / Form 26AS |
| TCS | AIS / Form 26AS |
| Advance tax | Challan details |
| Self-assessment tax | Challan details |
If credits are missing, do not submit immediately. Recheck Form 26AS/AIS and deductor details.
Screen 9: Tax Computation
Before preview, review the computation.
Check:
| Item | What to compare |
|---|---|
| Total income | Calculator estimate |
| Tax before cess | Portal computation |
| Cess | Portal computation |
| Rebate | If applicable |
| Tax paid | TDS/TCS/advance tax |
| Refund/payable | Should be explainable |
Small differences can happen because of rounding or special income treatment. Large differences mean some input is probably missing or duplicated.
Screen 10: Preview Return
Before submission, open the preview and check:
- Name, PAN and AY
- ITR form
- Tax regime
- Total income
- Tax payable or refund
- Bank account
- TDS/TCS
- Capital gains schedules, if any
- Foreign asset schedules, if any
Pause Here
If the refund looks unusually high or payable looks unexpectedly low, pause and recheck AIS, Form 16 and deductions before submitting.
Screen 11: Pay Tax if Required
If the portal shows tax payable:
- Use the portal payment flow or challan option.
- Pay the tax.
- Return to filing.
- Confirm the challan/tax paid is reflected.
- Submit after the payment is linked.
Do not e-verify a return with unpaid tax unless you understand the consequence.
Screen 12: Submit and E-Verify
After preview:
- Submit the return.
- Choose e-verification method.
- Complete Aadhaar OTP, net banking, bank account EVC, demat EVC or DSC as applicable.
- Download acknowledgement.
Filing is complete only after e-verification.
After Filing
Save:
- ITR acknowledgement
- Submitted return copy
- Tax payment challan, if any
- Form 16
- AIS/TIS copy
- Capital gains reports
- Deduction proof documents
Frequently Asked Questions
How do I file ITR under the new tax regime?
Login to the Income Tax Portal, open File Income Tax Return, choose the correct assessment year, filing mode, status and ITR form, confirm the new tax regime, review income schedules, check taxes paid, preview the return, pay tax if required, submit and e-verify.
Where can I choose the new tax regime while filing ITR?
The portal shows the tax regime selection during the return filing flow. Check this screen carefully before reviewing deductions and tax computation, because many old-regime deductions are not available under the new regime.
What documents are required for new tax regime ITR filing?
Keep Form 16, AIS/TIS, Form 26AS, bank interest certificate, Form 16A if applicable, broker capital gains report, home loan certificate if applicable, and tax payment challans if you paid advance tax or self-assessment tax.
Where can I download AIS for ITR filing?
Login to the Income Tax e-filing portal and open the Annual Information Statement section. AIS/TIS can show interest, dividends, securities transactions, refund interest, TDS, TCS and other income details that may not appear in Form 16.
Is Form 16 enough to file ITR?
Form 16 is not always enough. It mainly covers salary and employer TDS. You should also check AIS/TIS and Form 26AS for bank interest, dividends, non-salary TDS, TCS, securities transactions and refund interest.
Is ITR filing complete after submitting the return?
No. You must e-verify the return. Without e-verification, the filing process is incomplete.
Should I check AIS if I already have Form 16?
Yes. Form 16 mainly covers salary and employer TDS. AIS can show bank interest, dividends, securities, refund interest, TCS and other information.
Which ITR form should salaried users choose?
Simple salaried users may be eligible for ITR-1, but users with capital gains, foreign assets, foreign income, multiple properties or relief claims may need ITR-2 or another form.
Can I claim 80C and 80D in the new regime?
Most common old-regime deductions such as 80C and 80D are not available in the new regime. Check the selected regime and portal instructions before entering deductions.
Use the Calculator First
Before filing, use the calculator to estimate your new-regime and old-regime tax side by side.