Income tax filing is the process of reporting income, expenses, and deductions to the government to determine tax liability. It ensures compliance with tax laws and helps individuals and businesses claim eligible refunds or benefits. Taxpayers must file returns annually, disclosing income from salaries, businesses, investments, or other sources. Proper documentation, including income statements, deductions, and tax-saving investments, is essential. Filing can be done online via government portals or through tax professionals. Timely filing avoids penalties and ensures smooth financial planning. With digital advancements, e-filing has made the process faster, more accurate, and convenient for taxpayers.