e-Filing

FILE ITR-1
ONLINE
Easy Guide
Who Should File ITR-1 ?

1 Only Residents can file ITR-1

2 ITR-1 form should only be filed by individuals having an income

of upto Rs. 50 lakhs

3 Income can be from:

Salary/ Pension; or

One House Property (excluding cases where there is brought

forward loss or loss to be carried forward from previous
year); or
Other Sources such as interest from Bank Account (excluding
winning from lottery and income from Race Horses, Income
taxable under section 115BBDA or Income of the nature referred
to in section 115BBE)

Note 1: Further, in a case where the income of another person like spouse,
minor child, etc. is to be clubbed with the income of the assessee, this
Return Form can be used only if the income being clubbed falls into the
above income categories

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Details Required to File ITR-1 Online

Mandatory Requirement:

1 PAN

2 Form-16 issued by your employer

3 Form 26AS from TRACES

4 Aadhaar Number/Aadhaar Enrolment ID

Steps to file your ITR-1

STEP 1: Go to Website: http://www.incometaxindiaefiling.gov.in

STEP 2: On the Home Page:

1 If you are a registered user, Click on “Login Here”

2 If you have not registered, click on “Register Yourself ” Complete

the Registration and then Login

STEP 3: You will be taken to Login Page:

1 Enter “User ID” (PAN)

2 Enter “Password”

3 Enter “Captcha” (Captcha is case sensitive )

4 You can also request an OTP instead of Captcha, if you are visually
challenged

5 Click on “Login”

If you have forgotten your password, click on “Forgot Password”,

Reset your Password and then “Login”

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STEP 4: In your Dashboard:

Click on “Income Tax Return” Option under e-File menu

STEP 5: On Income Tax Return Page:

1 Your PAN will be auto-populated

2 Select “Assessment Year” as 2018 to 19

3 Select “ITR form Name” as ITR-1

4 Select “Submission Mode” as prepare and submit online. (You

can also submit using Upload XML option. XML can be generated
using the offline Excel or Java utilities. Utilities can be downloaded
in the e-Filing portal under Downloads Offline Utilities Income
Tax Return preparation utilities)

5 In case of Prepare and submit online mode below pre-fill option

will be shown additionally

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 Your Personal details (such as PAN, Name, and Date of birth)
will be prefilled as per PAN database. Contact details (such as
Address, Mobile Number and email ID) will be prefilled from
e-Filing profile and the Tax Details will be prefilled from Form
26AS
Select the pre-fill option for other Fields/Schedule as required
from the latest filed ITR

6 You can select and e-Verify your return using any one of the
below option or You can e-Verify later or send the signed ITR-V
to CPC

7 e-Verify options will appear as below

Digital Signature Certificate - If you have Registered your DSC

in e-Filing Portal
Aadhaar OTP – If aadhaar is linked with PAN

EVC using Pre-Validated Bank Account – If EVC enabled

pre-validated bank account present for the PAN

EVC using Pre-validated DEMAT Account – If pre-validated

DEMAT account present for the PAN
Already generated EVC through My Account Generate EVC
option or Bank ATM

8 Click on “Continue” (In case of Upload XML option, you can

select the XML generated using the browse option and submit
along with the e-Verification option selected such as DSC/
Aadhaar OTP/EVC as selected and complete the filing process)

STEP 6: You will be taken to “Instruction” tab

1 Read all the given instructions carefully before proceeding

2 Click Next (The Arrow)

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STEPS 7: You will be taken to “Part A General Information” tab

11 PAN, Last Name, Date of birth, Email ID, Mobile number and
Address pre-filled according to PAN data base and e-filing profile,
you can modify/update these details if required. Enter your details,
if it is not prefilled

2 Select “Employer Category” from the following options:

Government Others

Public Sector unit Not Applicable

3 Select “Type of Return” whether it is Original/Revised. In case

of a Revised return, please provide the receipt number of
Original return and Date of filing of Original Return

4 Select “Return Filed” type, which is appropriate to you:

11 - Voluntarily on or before due date under section 139(1)

12 - Voluntarily after the due date under section 139(4)

13 - In response to notice under section 142(1)

14 - In response to notice under section 148

15 - In response to notice under section 153A

16 - In response to notice under section 153C read

under 153A
17 - Revised return under section 139(5)
18 - In response to a notice (u/s 139(9)) where the original
return filed was defective return
20 Section 139(4) read with section 119(2) (b)

5 Click “Save Draft”

6 Click Next
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STEP 8: You will be taken to “Computation of Income and Tax” tab

Part B - Gross Total Income Section

1 Fill in Details, where applicable

2 Salary, Type of house property and Income from other sources

will be prefilled, if it was selected in prefill option earlier. You can
modify/update these details, if required

3 B1 - Fill in the details of Salary/Pension as given in Form 16

provided by your employer

4 B2 - Select type of house property as “Self Occupied” or “Let Out”

and Fill in all the details of your House property

(B2 v) Maximum loss from house property that can be set

off is ₹2 lakhs

5 B3 - If you have Income from other sources enter the amount,

If you have incurred loss, please use ITR 2

6 B4 - “Gross Total Income” (B1+B2+B3) (if loss, put the figure in

negative) It will be auto-populated as per the details entered
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Part C - Deductions and Taxable Total Income Section
Enter all the Applicable Deductions

1 80C - Enter the amount paid or deposited towards life insurance,

contribution to Provident Fund set up by the Government,
recognized Provident Fund, contribution by the assessee to an
approved superannuation fund, subscription to National Savings
Certificates, tuition fees, payment/repayment for purposes of
purchase or construction of a residential house and many other
investments
2 80CCC - Enter the amount paid towards Payment in respect of
pension fund
3 80CCD(1), 80CCD(1B), 80CCD(2) - Enter the amounts that are
contribution to pension scheme of Central Government

4 Maximum amount of deduction for 80C + 80CCC + 80CCD(1) is

₹1,50,000/-

5 Maximum amount of deduction for 80CCD(1B) is ₹50,000/- and for

80CCD(2) is 10% of the salary
6 80D - Enter the amount paid towards Health Insurance Premium in
80D(A), Medical Expendi-ture in 80D(B) and Preventive health
check-up in 80D(C) - Maximum amount of deduction ap-plicable
for 80D is ₹60,000/- (Depends on the Normal, Senior, Super Senior
Citizen status)
7 Enter the amount paid towards maintenance including medical
treatment of dependent who is person with disability in 80DD,
Medical treatment for specific disease in 80DDB

8 Enter the amount towards interest on loan taken for higher

education in 80E and interest on loan taken for residential house
property 80EE
9 Enter the amount towards Rent paid in 80GG

10 Enter the amount towards Royalty on patents in 80RRB and

Royalty income of authors on certain books in 80QQB

11 80G - If you have entered details of donations in 80G schedule,

those details will auto-populated here

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 12 Enter the amount you gave as donation for scientific research or
rural development in 80GGA and donation to political party in
80GGC

13 80TTA - Enter income from interest on deposits in savings

account – Maximum amount of deduction applicable is ₹10,000/-
(This Deduction would be allowed only if income is filled in B3-
Income from other sources)
14 Enter amount in 80U by selecting appropriate option

15 C1 – “Total Deductions” will be auto-populated as per details

entered

16 C2 – “Total Income” (“Gross Total Income” less “Total Deductions”)

will be auto-populated as per details entered

Part D - Computation of Tax Payable Section

D1 to D11 are Auto-populated

1 D1- Tax payable on Total income (C2)

2 D2 - You can claim Rebate u/s 87A, if your total Income less
deductions is equal to or less than ₹3,50,000. The rebate is
limited to ₹2,500

3 D3 - Tax After Rebate (D1- D2)

4 D4 - Education cess including secondary and higher education

cess on D3

5 D5 - Total Tax and Cess (D3+D4)

6 Enter relief if any, allowable under section 89(1) (Ensure to submit

form 10E)

7 D7 - Failure to file return within the prescribed time limit will

attract interest under u/s 234A

8 D8 - People who default in payment of advanced tax and if their

tax liability exceeds ₹10,000 in a financial year they will attract
Interest u/s 234B

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 9 D9 - Interest u/s 234C is levied if advance tax paid in any
instalments is less than the prescribed amount
10 D10 - Fee u/s 234F is levied in addition to section 234A for late
filing
11 Total interest and fee payable (D7+D8+D9+D10)
12 D11 - Total Tax , Fee and Interest (D5+D7+D8+D9+D10-D6)

13 Click “Save Draft”

14 Click Next

STEP 9: You will be taken to “Tax Details “ tab

1 Sch-TDS 1, Sch-TDS 2, Sch- TDS 3 and Sch TCS– information is

pre-filled as per Form 26AS and You can modify/update these
details, if required
You can verify this using Form 26AS from TRACES
You can Add/Delete TDS Information with “Add” or “Delete”
Option Provided
2 Sch IT-Details of Advance tax and Self-assessment tax
If you have paid “Advance tax and Self-assessment tax”,
information is pre-filled as per Form 26AS and You can modfy/
update these details, if required

3 You can Add/Delete TDS Information with “Add” or “Delete”

Option Provided
4 Click “Save draft”

5 Click Next

STEP 10: You will be taken to “Taxes Paid and Verification” tab

Total Tax Paid Section

1 Total Advance Tax Paid in D12(i), Total Self-Assessment Tax Paid in

D12(ii), Total TDS Claimed in D12(iii) and Total TCS Claimed in D12(iv)
are auto-populated as per the details filled in the earlier tabs
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 2 Total Tax paid will be auto populated in D12(v) which is equal to
D12(i) + D12(ii) + D12(iii) + D12(iv)

3 D13 - If Total Tax, Fee and Interest is greater than Total Tax Paid,
then Amount Payable will be auto-populated and e-Pay Tax button
would be enabled for paying the tax

4 D14 - If Total Tax Paid is greater than Total Tax, Fee and Interest,
then Refund will be auto-populated

5 You have the Option to pay your tax Online through Net Banking
or through Debit Card by click-ing the e-Pay Tax Button Provided
– If you click “Confirm” you will be taken to a new tab to car-ry
out the transaction

6 Exempt Income (For reporting purposes) - If you have any Exempt

Income, enter details of all the applicable exempt income like
Exempted Long term Capital Gains, Dividend Income, Agricultural
income (it should not exceed ₹5000)

If you have any Other Exempt Income, select type of “Exempt

Income” and enter the Amount of Income. After entering all
the exempt income details the Total is auto-populated

Part E- Other Information Section

D15. Details of all Bank accounts held in India at any time during the
previous year (Excluding dormant accounts)

1 Bank Account in which refund, if any, shall be credited

Enter Bank Account details for crediting refund (if any); it will
be pre-filled, if it was selected in pre-fill option earlier

Kindly Double check the IFSC Code and the Account Number

2 Other Bank Account details

Add details of Bank account other than the primary account, if

required

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 Verification Section
All your Personal details are pre-filled from PAN database. If not, enter al
the necessary details and Select Capacity as Self/Representative and
Enter the Place

1 Click “Save Draft”

2 Click Next

STEP 11: You will be taken to “80G” Tab

1 If you have given any Donations, enter the amount in the

following fields where applicable:
A) Deductions entitled for 100% deduction without qualifying limit

B) Deductions entitled for 50% deduction without qualifying limit

C) Deductions entitled for 100% deduction subject to qualifying limit
D) Deductions entitled for 50% deduction subject to qualifying limit
E) Donation (A+B+C+D) is auto-populated after all the details
are entered

2 You can know if your donations are entitled for deductions

with/without qualifying limit from the receipt of your donations
made
3 Eligible Amount of Donation is auto-populated

4 Click “Save Draft”

5 Click “Preview & Submit”

STEP 12: On Preview and Submit Page:

After you click on “Preview & Submit”, A Pop-Up will appear in the
browser:

1 Click “OK" on the Pop-Up to view preview of the filled form

2 Click "Cancel" on the Pop-Up to return back to the form, to make

any changes
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STEP 13:

1 Check the ITR details in the displayed preview

2 Filled Form can be downloaded as Preview PDF by clicking on

the button "Click here to download the preview PDF”

STEP 14:

1 If all the details entered are correct in the Preview Display/Preview

PDF, click on “Submit”

2 If any of the details entered are incorrect in the Preview Display/

Preview PDF, Click “Edit” to Modify/Change the details

STEP 15:

After you click on “Submit”, A Pop-Up will appear in the browser:

1 Click "OK" to continue submission of the form

2 Click "Cancel" to return back to the form, to make any changes

In the Following steps, you will see Different Methods of Verification based
on your Verification selection in the Beginning of your form

STEP 16: 1.Digital Signature Certificate

If you have chosen DSC as your verification option, after clicking on

Submit and ok, a dialog box will appear:
Click on “Click here to download the DSC Utility” Button to download
the DSC Utility

1 After Downloading, Unzip the DSC Utility, Open the Application

and Click “Submit ITR/Form Online”

Enter your e-Filing User ID (PAN)

Enter PAN of the DSC which is Registered in e-Filing

Choose the Type of DSC

Click on “Browse DSC file” to Upload your DSC

Enter the password for your private key
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 Click “Generate Signature File” to generate your signature
file
Save your Signature file

Exit your DSC Utility

2 Go back to the e-Filing Portal - Submit Page
Click “Choose File” to browse and Upload the Generated Sig-
nature File
Click “Submit” to Complete the e-Verification Process
Click “Back” to go back and make any required changes to
the form

2. Aadhaar OTP

If you have Chosen Aadhaar OTP as your Verification Mode, after

clicking on Submit and ok, a dialog box will appear:

1 Click on ‘I would like to generate Aadhaar OTP Now’

2 Aadhaar OTP will be generated and sent to the mobile number

registered with UIDAI. Enter the OTP in box provided and click
“Submit” to Complete the e-Verification Process
3 The Aadhaar OTP is to be provided within the time period (For
example within 60 seconds) else you will be prompted to proceed
with the ITR submission and e-Verify later
4 Click “Cancel” to go back and make any required changes to the
form
3. Electronic Verification Code

If you have Chosen EVC using Pre-Validated Bank Account Details

/Pre-Validated Demat Account Details/Already generated EVC through
My Account or Bank ATM as your Verification Mode, after clicking on
Submit and ok, a dialog box will appear:

1 Enter the Generated Electronic Verification Code (EVC) Received on

your Registered Mobile Number
2 Click “Submit” to Complete the e-Verification Process

3 Click “Cancel” to go back and make any required changes to the form
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STEP 17:

1 If you have e-Verified online using DSC, Aadhaar OTP or EVC options

An Acknowledgement Page will be displayed after you complete

your e-Filing process with your transaction ID
Confirmation mail of completing your e-Filing will be sent to
your registered e-mail ID
Your ITR has been Successfully Uploaded and e-Verified, your e-Filing
Process is Complete

2 If you have chosen “I would like to e-Verify later. please remind me”
Option

An Acknowledgement Page will be displayed after you submit

your return with your transaction ID
Confirmation mail of successfully uploading your ITR will be
sent to your registered e-mail ID
Your ITR has been Successfully Uploaded but e-Filing of
ITR is not complete without Verification
Click on the e-Verify link provided to verify your ITR online

3 If you have chosen I don’t want to e-Verify Option

An Acknowledgement Page will be displayed after you submit

your return with your transaction ID
Confirmation mail of successfully uploading your ITR will be sent
to your registered e-mail ID
In order to complete the verification process, the signed copy
of ITR-V should be sent through normal or speed post to
“Centralized Processing Center, Income Tax Department,
Prestige Alpha, No. 48/1 & 48/2, Beratena Agrahara, Hosur
Road, Bengaluru - 560500”

Note: Instead of Sending ITR-V to CPC, Choose e-Verification for Easy

& Hassle-Free Verification of your Return. e-Filing of ITR is not complete
without Verification

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 For More Details, Visit:

www.incometaxindiaefiling.gov.in

For Help, Contact:

1800 103 0025

+91 80 461 22000
+91 80 265 00026