CA Soniya Agarwal

CA Soniya AgarwalTo file Income tax return or to View your tax credit statement in Form 26AS  you need to register yourself on the Income tax website

Now the Steps for filling online return are hereunder:

Step 1: Open the Income Tax portal, and under the download menu on the right hand side you will find the list of ITR for A.Y.2015-16. Download the Income Tax Return (ITR) form applicable to you.

ITR 1 – For Individuals having Salary Income + Income from one house property (excluding cases where loss is brought forward from previous years) +Interest income

ITR 2 – For Individuals / HUFs not having Income from Business or Profession

ITR 2A – For Individuals / HUFs not having Income from Business or Profession and Capital Gains and who do not hold foreign assets

ITR 3:- For Individual / HUF who is a partner in a firm but does not have income from business or profession or under proprietorship. They will be taxable in respect of Interest/Salary/Bonus /Commission remuneration received from partnership firm

ITR 4:- For Individuals / HUFs who has income from business or profession under proprietorship + salary + House property+lottery winnings+capital gains+speculative income+Other sources

ITR 4S- For Individuals/HUF having income from presumptive business

ITR 5 – For firms, AOPs,BOIs and LLP

ITR 6 – Company (Except Section 8 companies)

ITR 7 – Trust/Political Party/Section 10 Exempt Institutions/Section 35 college/institutions

Step 2:- Open the downloaded excel utility of ITR and complete the form by entering all the details.

Step 3 :- Confirm all the information in the worksheet by clicking the ‘Validate’ tab & cross check the same from FORM 16/16A and Form 26As.

Step 4:- Ascertain the tax payable by clicking the ‘Calculate Tax’ tab. Pay tax (if applicable) and enter the challan details in the tax return. Tax can be paid online through site using Challan 280.

Step 5:- Proceed to generate an XML file and save it on your computer.

Step 6:- Log on to the Income Tax Department’s portal meant for filing taxes online using your Permanent Account Number (PAN), which will act as your user ID.

Step 7 :- Go to ‘Upload Return’ on the portal’s left panel and upload the saved XML file after selecting ‘AY 2015-2016 ‘ and the relevant form. You will be asked whether you wish to digitally sign the file. If you upload the return with digital signature the process of efiling of ITR gets completed on generation of Acknowledgement, if you didn’t use digital signature, you can use Electronic Verification Code (EVC) system as an alternate mode of verification rather than sending by post the manually signed ITR-V (acknowledgment) to CPC Bangalore.

EVC, a ten digit alpha-numeric code, to be provided using any of the 4 methods, namely –

a) internet banking,

b) AADHAR authentication,

c) Bank ATM card and

d) Combination of registered email and mobile number (where income is below Rs 5 lakhs).

Click here to Read Other Articles of CA Soniya Agarwal

Some Suggested Posts related to above  

S. No. Link
1 How to use / Enable E-filing Vault on Income Tax
2 Understanding Compliance Query of Income Tax Department
3 Rule 12 of Income Tax Rules wef 1st April 2016
4 Instructions for filing ITR-4S-SUGAM for AY 2016-17
5 Income Tax e-Filing DSC management utility
6 How to File Income Tax Return of a Deceased Assessee?
7 FAQs on filing the return of income
8 For whom e-filing of Income Tax Return (ITR) is Mandatory
9 Guide to know ITR applicable: Which ITR Applicable to whom?
10 How to reset password when activation link not confirmed while registering PAN in Income Tax Department

More Under Income Tax


  1. prabha P says:

    If i do through evc i dont need to send hardcopy to banglore den wat about sign in return…. I didnt get dis can anyone help…. Does it mean while filing through evc no need of sign

  2. Sumit Kumar Yadav says:

    Dear Sir,
    You will be allowed the basic exemption of Rs.300000/- for F/Y 2015-2016.
    As per I.Tax Act, In simple language, if you will reach the age of 60 before the end of financial year then exemption of Rs.300000/- will be allowed.

  3. Sumit Kumar Yadav says:

    Dear Sachin,
    You are not required to submit Balance sheet and Profit and loss account as you dont need to get your account audited.
    However, from Asstt.Year 2017-2018, you can file ITR 4S if you will declare income as per Sec 44AD (Deemed Profit).

  4. Sachin says:

    Dear Soniya,

    I am aprofessional. I file in itr4. Usually i prepare capital balance sheet and profit and loss statement ( Non Audit) Is it required to be submitted in efiling my returns with itr4? If yes, how?
    I am e filing for the first time.

  5. A Venkatagiri says:

    in which section i have to enter the professional tax and transport allowance.Actually it was shown in section u/s 10(14) but this column was not in the ITR-1 form.So please help me.

  6. Manoj says:


    It is said that ‘ Home loan Interest can be claimed as a deduction under Section 24. You can claim up to Rs. 200,000 (Rs. 1.50 Lakh up to A.Y. 2014-15) or the actual interest repaid whichever is lower. (You can claim this interest only when you are in possession of the house).

    In ITR1, under which section I should put this ?
    I understand that Principal can be put in 80C,but I don’t know which section in Deductions I should put this.

    Thanks in advance,

  7. KM Thankachan says:

    Dear Sir,

    I am working in a private Ltd Company and will retire on 8th Oct 2015. I have been paying Income tax and filing returns regularly. For FY 2015-16 period I will be in 2 slabs – one from 1-4-2015 to 30-9-15 (6 months) – below 60 years 2.5 Lac exemption and the 2nd from 1-10-2015 to 31-3-2016 (6 months) – above 60 Yrs 3.0 Lac exemption. In this case, what will be my tax exemption limit. Is it 2.75 Lacs ? Pl inform me

  8. anita says:

    My mom is retired and requires to file her IT returns, which form does she use to file her returns. She has worked as part time for a month and they have deducted TDS, she needs to claim the same….please help

  9. navin sharma says:

    a trust having gross receipt less than 5 lakh. It is compulsory for the trust for efiling his return for assessment year 2015-16

  10. Vivek says:

    I have switched equity mutual funds in FY 14-15 from regular to direct. All the redemption had completed 1 year, so it will be LTCG. The gain is only about Rs. 5600. Do I need to file ITR2 just for this? or can I file ITR-1. I looked at the ITR-1 form it asks exempt income only for reporting purposes (D19). It says if agriculture income is more than Rs. 5000/- use ITR-2 or 2A. However it doesn’t say anything about other exempt income (like for example last year it said use ITR-2 if exempt income is more than 5000). However this year it just says use ITR-2 if agriculture income is more than Rs. 5000/- use ITR-2 or 2A (even same is mentioned in InstructionITR1_2015_ENG.pdf from IT Dept)
    Thanks very much

  11. Sonam says:

    Informative Article.
    Can anybody please throw some light on Electronic Verification Code (EVC) system if we are not using Digital Signature.

  12. Pawan Kumar Gupta says:

    When certain institutions do not give form 16A after deducting tax, what is the alternative? Form 26As shows the TDS. Pleaze advise.

  13. Ashok M Rane says:

    I have retired from Service during last FY. My Employers have not shown Gratuity, Pension Commutation Amount, PF Own Contribution in Form No. 16, as the amounts r not Taxable.
    I want to know, whether I will have to include these amounts in my Return for AY 2015-16?
    If Yes, under which Head? In ITR-1 or 2, I do not find any Head to show these amounts as Income and any Head to show as Exempted amount. Under what Heads I will have to include them?

  14. Avinash Bhat says:

    Very Informative article I would like to know some Banks send the data regarding Form 15H & 15 G submission and in Form 26 AS the amount of Interest paid and TDS nil is shown.This information is not submitted by all Banks in which we submit Forms15G &15 H.
    Is taxpayer required to show this paid interest income as per Form 26 on which no TDS is done by Bank while filing INcome Tax return.

    Avinash Bhat

  15. Venkatraman says:

    Dear Sir,
    I am facing the same problem like DB Rao.I took up the issue with CPC as well as TDS at Ghaziabad. I requested them to provide a skip option to that window which has not been done.My own hunch is the TDS chaps presume that everybody logging from abroad is a non resident and everybody logging from India is a resident.Best way is to give your password to a trusted family member and ask them to download 26AS and send it to you abroad.

  16. D B Rao says:

    I am a Resident in India for AY 2015-16. Currently I am on a long foreign travel and thought of filing my ITR online from my present location. But I am denied access to view Form 26AS on TRACES, saying I need to register as an NRI,which can not be done because I am a Resident tax payer. There may be many more like me. Kindly suggest way out if you can.

  17. Rishi Kumar Choudhary says:

    Thanks madam will you please tell me do you have any idea about best training will be provided in kolkata in accounts and taxation ?

  18. N S Nair says:

    Article is good and informative.
    I think the ITR can be prepared online and file it more easily without generating xml file first and uploading it from the browser. Please confirm.
    Another doubt. Can ITR 4S be used for returning meagre income from LIS commission, say commission is less than Rs. 1 lakh.
    I shall be thankful to have clarification on the above 2 points.

  19. srinivass says:

    name in pancard is rajamma .i want to check form 26as system is not giving since there is no middle name and asat name .how to solve the problem. even addahar is in the name of rajamma with no middle and last name


    I don’t find ITR 4 Utility form in I.T.Dept’s website.Please also confirm that ITR 4 is to be used for filing return of income by salary+ insurance commission+interest


    Dear Ms. Soniya Agarwal,

    Really it is very useful information given step wise for the applicant who wishes to file their ITR 1st time or regularly but not remembered earlier return filed, so such those applicant may use this information being as guide, so that no problem will persist while filing & uploading the return.

    Well done, keep it up like this article.

    Thanks & Regards,

    Sr. Manager (Commercial), Pune
    Cell: +91 0904 999 2011

  22. HEMANT DALVI says:

    Dear soniya mam,

    The information you provided is really very useful to all taxpayers and learners. And thank you so much for such post. However, I would like to request you that kindly update information in details about Form 16/16A & 26AS for those who are fresher and working with company as that will be also useful for learners and freshers. Also, if possible, kindly post the details about service tax return form ST -3 along with information stating that which information should be filled in which column or field. Thank you again for valuable information..

  23. Manjunath says:

    Hello Madam,
    I read that E-verification can be used only if there is no refund and the income is lesser than 5L. Could you please help me on this


  24. Sekaran says:

    Excellent article at the right time. Hopefully all the companies mandated to carry out TDS have mailed the Form 16 to their customers after entering 26AS charts also. Still “India Post” has to complete this work in Chennai. We are waiting only for their part of the process to submit the ITRs. Hon’ble Finance Minister should monitor this basic activity from his own departments. Fortunately this year(AY 2015-16) we can submit the ITR upto 31.8.2015 due to MOF’s own deficient work in finalising the form. Next year may not be so! TRherefore he should send a circular to all the Govt Departments ordering them that, Form 16A must be made avilable to customers by June Middle every year from AY 2016-17 on wards, or else take the CGM’s to severe task for laxity in providing services..

  25. acp says:

    Hi Soniya,
    I dont find ITR return forms for business income etc like ITR – 4 – 5 – 6- 7 etc for AY 2015-16 on incometaxindiaefiling web portal.
    Can you help me where to find it.

  26. PK Goyal says:

    Thanks a lot. First time I have found such a step by step guide to file ITR. Difference between ITR2 and ITR2A needs to explained further. Thanks once again.

  27. P S PRASAD RAO says:

    the data structure of PAN data base and Aadhar Card does not seems to be the same. For example Name in PAN initials are fully expanded, whereas in Aadhar Card it is simply with initials not expanded.

    For this reason the Aadhar number is not getting uploaded in to I.T. and only advise is being given to make corrections in Aadhar data or PAN data, which is again a complicated exercise for the assessees

Leave a Comment

Your email address will not be published. Required fields are marked *