Income Tax e-Filing Portal (incometax.gov.in) Guide 2026: ITR Due Dates, New Slabs, PAN-Aadhaar Link, e-Verify and AIS
incometax.gov.in guide for 2026: AY 2026-27 due dates, new tax regime slabs, Income-tax Act 2025 and tax year, registration, PAN-Aadhaar linking, e-verification, AIS, refund, ITR-U and helpline numbers.
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The Income Tax e-Filing portal at incometax.gov.in is the official website of the Income Tax Department for filing income tax returns (ITR), linking PAN with Aadhaar, e-verifying returns, checking refunds, paying tax, viewing AIS and getting an instant e-PAN.
For AY 2026-27, a record 7.8 crore+ ITRs had been filed by 31 August 2026. The new Income-tax Act, 2025 came into force on 1 April 2026, replacing the 1961 Act and introducing the term "tax year". This guide covers the portal's main services, the 2026 due dates, tax slabs, and helpline numbers.
Income Tax Portal at a Glance
| Point | Details |
|---|---|
| Website | incometax.gov.in |
| Department | Income Tax Department, CBDT, Ministry of Finance |
| ITRs filed for AY 2026-27 | 7.8 crore+ (as of 31 August 2026) |
| New law | Income-tax Act, 2025, in force from 1 April 2026 |
| e-Verification limit | 30 days from filing |
| PAN-Aadhaar late linking fee | Rs 1,000 |
| Main helpline | 1800 103 0025 and 1800 419 0025 |
| AIS helpline | 1800 103 4215 |
ITR Due Dates for AY 2026-27 (FY 2025-26)
| Category | Due Date |
|---|---|
| Non-audit cases without business income (ITR-1, ITR-2) | 31 July 2026 |
| Non-audit business or profession cases (ITR-3, ITR-4) | 31 August 2026 |
| Tax audit report | 30 September 2026 |
| Audit cases (return) | 31 October 2026 |
| Transfer pricing cases | 30 November 2026 |
| Belated return | 31 December 2026 |
| Revised return | 31 March 2027 |
The Finance Act, 2026 staggered these dates: ITR-1 and ITR-2 filers keep 31 July, while non-audit business cases get until 31 August. Revised returns can now be filed up to 31 March with a nominal fee (earlier 31 December). The late fee for a belated return is Rs 1,000 if total income is up to Rs 5 lakh, and Rs 5,000 otherwise.
Note: As of 26 September 2026, no extension of the 30 September tax audit report date had been notified. Check the portal for any update.
New Tax Regime Slabs for FY 2025-26 (AY 2026-27)
| Income | Tax Rate |
|---|---|
| Up to Rs 4 lakh | Nil |
| Rs 4 lakh to Rs 8 lakh | 5% |
| Rs 8 lakh to Rs 12 lakh | 10% |
| Rs 12 lakh to Rs 16 lakh | 15% |
| Rs 16 lakh to Rs 20 lakh | 20% |
| Rs 20 lakh to Rs 24 lakh | 25% |
| Above Rs 24 lakh | 30% |
Under the new regime, resident individuals with income up to Rs 12 lakh pay no tax because of the rebate under Section 87A (up to Rs 60,000), with marginal relief just above Rs 12 lakh. For salaried people, with the Rs 75,000 standard deduction, this works out to Rs 12.75 lakh. Under the old regime, the rebate is up to Rs 12,500 for income up to Rs 5 lakh. Budget 2026 made no change to personal income tax slabs.
Income-tax Act, 2025 and "Tax Year"
- The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and came into force on 1 April 2026. The Income-tax Act, 1961 is repealed from that date.
- The new Act has 536 sections and 16 schedules, compared with 819 sections and 14 schedules in the old Act. The new rules have 333 rules and 190 forms, compared with 511 rules and 399 forms earlier.
- "Tax year" (1 April to 31 March) replaces "previous year" and "assessment year". The first tax year under the new Act is 2026-27.
- Returns for AY 2026-27 (income of FY 2025-26) are still filed under the 1961 Act.
How to Register on the e-Filing Portal
- Go to incometax.gov.in and click Register.
- Enter your PAN and basic details.
- Verify with the 6-digit OTPs sent separately to your mobile and email. Each OTP is valid for 15 minutes, with 3 attempts.
- Set a password of 8 to 14 characters with upper and lower case letters, a number and a special character.
You need a valid and active PAN, a mobile number and an email ID.
Link PAN with Aadhaar
Under Section 139AA, anyone who held a PAN on 1 July 2017 and is eligible for Aadhaar must link the two. The deadline was 30 June 2023. After that, an unlinked PAN becomes inoperative, and linking now needs a fee of Rs 1,000 (Section 234H).
Effects of an inoperative PAN: no refund, no interest on refund, and higher TDS/TCS.
Exempt: residents of Assam, Jammu and Kashmir and Meghalaya, non-residents, people aged 80 or above, and non-citizens.
How: Use the Link Aadhaar quick link on the homepage (no login needed), pay the fee through e-Pay Tax, then submit the linking request.
How to e-Verify Your ITR
You must verify your return within 30 days of filing. If not, the return is treated as not filed. Ways to e-verify:
- Aadhaar OTP
- EVC through a pre-validated bank account
- EVC through a pre-validated demat account
- EVC through a bank ATM (offline)
- Net banking
- Digital Signature Certificate (DSC)
Alternatively, send the signed ITR-V by post to CPC Bengaluru within 30 days.
AIS, TIS and Form 26AS
- AIS (Annual Information Statement): Full view of your TDS/TCS, financial transactions, tax payments, demands and refunds.
- TIS (Taxpayer Information Summary): Category-wise summary of AIS.
- How to view: Log in, then open the AIS tile on the dashboard, or go to e-File, Income Tax Return, View AIS. Download as PDF, JSON or CSV.
- Feedback: If any entry is wrong, you can give feedback in AIS.
- Form 26AS: From AY 2023-24, Form 26AS on TRACES shows only TDS/TCS details.
- AIS app: "AIS for Taxpayer", launched on 22 March 2023, is free on Android and iOS.
Other Key Services
| Service | Details |
|---|---|
| Instant e-PAN | Free, paperless PAN using Aadhaar and linked mobile, for individuals who do not have a PAN |
| e-Pay Tax | Generate a Challan Reference Number (CRN) and pay by net banking, debit card, bank counter, RTGS/NEFT or payment gateway (credit card, UPI and others) |
| Refund status | Check refund status after login or through the refund status option |
| Rectification (Section 154) | Correct a mistake apparent from record in an intimation, under Services, Rectification |
| Updated return (ITR-U) | File up to 48 months from the end of the relevant assessment year, with additional tax |
Updated Return (ITR-U): Additional Tax
| Filed Within (from end of AY) | Additional Tax |
|---|---|
| 12 months | 25% |
| 12 to 24 months | 50% |
| 24 to 36 months | 60% |
| 36 to 48 months | 70% |
ITR-U cannot be filed to show a loss, reduce tax, or create or increase a refund, among other restrictions.
Helpline Numbers
| Purpose | Number |
|---|---|
| e-Filing and CPC (ITR, forms, refunds, rectification) | 1800 103 0025, 1800 419 0025 (8 AM to 8 PM, Monday to Friday) |
| From outside India | +91-80-46122000, +91-80-61464700 |
| AIS and Reporting Portal | 1800 103 4215 |
| TRACES (TDS) | 1800 103 0344 |
| PAN/TAN (Protean) | +91-20-27218080 |
| Tax demand facilitation | 1800 309 0130 |
Safety Tips
- The Income Tax Department does not ask for your PIN, password or card details by email or SMS.
- Refunds come only to your pre-validated bank account. Ignore messages asking you to "click to claim a refund".
- Use only incometax.gov.in for filing.
Frequently Asked Questions
Q1. What is the last date to file a belated ITR for AY 2026-27?
31 December 2026.
Q2. Is income up to Rs 12 lakh tax-free?
Under the new regime, resident individuals with income up to Rs 12 lakh pay no tax due to the Section 87A rebate (Rs 12.75 lakh for salaried people with standard deduction).
Q3. What happens if I do not e-verify my ITR?
If not verified within 30 days, the return is treated as not filed.
Q4. What is the fee to link PAN with Aadhaar now?
Rs 1,000 under Section 234H.
Q5. What is "tax year" under the new law?
It is the financial year from 1 April to 31 March, replacing "previous year" and "assessment year" under the Income-tax Act, 2025.
Q6. How many ITRs were filed for AY 2026-27?
Over 7.8 crore by 31 August 2026, a record.
Conclusion
The incometax.gov.in portal handles almost every tax task online, from filing and e-verifying your ITR to linking PAN with Aadhaar and tracking refunds. If you missed the July or August deadline, file a belated return before 31 December 2026, and always verify your return within 30 days.
Reference Links
- Income Tax e-Filing portal
- How to register on e-Filing
- Link Aadhaar FAQ
- e-Verify your return
- AIS FAQ
- Instant e-PAN FAQ
- Income Tax Returns help (due dates and late fee)
- Income-tax Act, 2025: Objective and scope
- Income Tax Contact Us
- Updated return of income (ITR-U)
- PIB: New tax slabs in Budget 2025
- PIB: Income-tax Act, 2025 in force from 1 April 2026
- DD News: 7.8 crore ITRs filed for AY 2026-27
Last updated: 27 September 2026. This is general information, not tax advice. Check incometax.gov.in or consult a tax professional for your case.