Income-tax returns: Here’s how taxpayers can use e-pay process to clear their dues online — Stepwise guide

Income-Tax return (ITR) forms for financial year 2025-26 (FY26) or assessment year 2026-27 (AY27) have all been notified by the tax department, and Excel Utility for the ITR-1 and ITR-4 forms has also been enabled by the I-T department.

Taxpayers can now use the excel utility to prepare their return documents offline before uploading their returns digitally. You can file your through a certified professional i.e. a Chartered Accountant or financial planner or do it yourself by log into the site with your User ID and password. If this is the first time you are filing your tax online, you must register using PAN, Aadhaar and other related details on the website.

How to use e-pay to clear income tax dues — Stepwise guide

  • Visit the I-T e-filing portal here — https://www.incometax.gov.in/
  • Click the ‘e-pay tax’ link under Quick Links on the left-hand corner.
  • Fill in your , mobile number and PAN details are requested.
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  • You will be prompted for a six-digit which will redirect you to the relevant next page
  • Here, your name and PAN number will be displayed in encrypted format, and you will have option to make payment.
  • Payment can be done for following reasons: Demand payment as regular assessment tax, Equalisation levy/ STT/CTT, Fee/other payments and .
  • Choose the financial year and type of payment from the dropdown list.
  • Enter the tax amount and you will be redirected to the payment options.
  • Here, choose your favoured bank / debit or / NEFT / RTGS / UPI / BHIM / net banking payment option.
  • Once selection is complete it will display a preview of your filled details. You can click on ‘Pay Now’ to complete the process.
  • You will receive a confirmation once your tax payment has been successfully submitted.
  • You can save and download the for proof of payment.

What is the deadline for filing I-T returns?

For the current tax year, i.e. financial year 2025-2026 or assessment year 2026-2027, the deadline for individual filing ITR is 31 July 2026; while for those using ITR forms 3 and 4, is 31 August 2026.

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Notably, taxpayers who miss the July deadline can still file a delayed return by 31 December, for FY25-26 / AY26-27.

Where can you download the ITR forms?

Taxpayers can now visit the official e-filing portal, download the forms, fill them out, generate a JSON file, and upload it online after proper verification and cross-checking of details.

Notably, it is important to use the correct to ensure smooth and timely processing by the tax department. In fact, filing your returns with the wrong form could also trigger a notice of correction from the department.



  • form: Salaried individual with one house property, and other sources.
  • ITR-2 form: Individual or Hindu Undivided Family (HUF) without business income.
  • ITR-3 form: Individual or HUF with income from business or profession.
  • ITR-4 form: Taxpayers with presumptive income from business or profession.

Why should taxpayers wait till 15 June to file returns?

While the last date to file returns is 31 July, it advisable that salaried taxpayers wait till at least 15 June to ensure a fully updated Form 16, 16A, 26AS and the Annual Information Statement (AIS).

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This is because these documents are used by the tax department to cross-check your statement of financial transactions (SFT), tax deducted at source (), tax collected at source (TCS), savings bank account interest, property transactions, goods and services tax sales, purchases and securities transactions. However, banks, employers and other reporting entities (AMCs, mutual fund houses, brokers) have till 31 May to complete updates, and it takes another seven to 10 days for the updated information to reflect in your AIS.

Disclaimer: his story is for educational purposes only. The views and recommendations made above are those of individual analysts or broking companies, and not of Mint. We advise investors to check with certified experts before making any investment decisions.

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