In India, income tax returns (ITRs) can be filed online or offline. Here is a step-by-step guide for filing income tax returns online:

• Gather required documents: You will need to have a PAN (Permanent Account Number), bank details, and proof of income such as salary slips, TDS certificates (Form 16 or Form 16A), and rent receipts if you are claiming HRA (House Rent Allowance) exemption.
• Register on the e-filing website: Go to the Income Tax Department’s e-filing website and register for an account if you do not have one already.
• Login to the e-filing portal: Log in to your account on the e-filing portal using your PAN and password.
• Prepare and submit ITR: Select the appropriate ITR form based on your source of income and fill in the required information. Upload the required documents and submit the ITR.
• Digital Signature or Aadhaar OTP: After submitting the ITR, you may be required to provide a digital signature or Aadhaar OTP to authenticate your identity.
• Confirm ITR-V receipt: You will receive an ITR-V receipt confirming the successful submission of your ITR. Print and keep a copy for your records.
• Track the status of your ITR: You can track the status of your ITR on the e-filing portal. If there are any issues with your ITR, the tax department may issue a notice seeking clarification.

It is essential to file your ITR by the due date, usually July 31st of the assessment year, to avoid late filing fees and interest on outstanding taxes.

If you are unable to file your ITR by the due date, you can request an extension of time to file.