To register on the Income Tax Department's website for tax return filing as an individual, you typically need the following documents:

1. PAN Card: Permanent Account Number (PAN) card is mandatory for all taxpayers in India. Make sure you have a valid PAN card.
2. Aadhaar Card: Aadhaar card is required as proof of identity and address. Ensure you have a valid Aadhaar card.
3. Valid Email Address: You will need a valid email address to create an account on the Income Tax Department's website. Make sure you have access to your email account.
4. Mobile Phone Number: You will need a mobile phone number for the registration process. Ensure that the phone number you provide is active and in your possession.
5. Basic Personal Information: You will be asked to provide basic personal details such as your name, date of birth, address, and gender. Make sure you have this information readily available.
6. Bank Account Details: You will need to provide your bank account details, including the bank name, branch, account number, and IFSC code. These details are required for income tax refund purposes.

Please note that the registration process and requirements may be subject to change, so it's recommended to visit the official website of the Income Tax Department (https://www.incometaxindia.gov.in) for the most up-to-date and accurate information regarding individual registration for tax return filing.

To register on the income tax portal for ITR filing in India, you can follow the steps given below:

1. Visit the income tax e-filing portal at https://www.incometaxindiaefiling.gov.in/home.
2. Click on the 'Register Yourself' button.
3. Select the user type - Individual, HUF, etc.
4. Enter your personal details such as name, PAN, date of birth, and contact details.
5. Choose a User ID and password.
6. Enter the Captcha code and click on the 'Submit' button.
7. You will receive an OTP on your registered mobile number and email address.
8. Enter the OTP on the screen and click on the 'Validate' button.
9. Your registration will be complete, and you can log in to the portal using your User ID and password.

Once you have registered on the income tax portal, you can file your ITR by logging in and following the instructions on the portal.

To file income tax return (ITR) for individuals in India, you can follow these steps:

1. Gather all the necessary documents such as Form 16, salary slips, bank statements, investment proofs, etc.
2. Log in to the income tax e-filing portal at https://www.incometaxindiaefiling.gov.in/home.
3. Click on the 'e-File' tab and select 'Income Tax Return'.
4. Select the Assessment Year for which you want to file the return.
5. Choose the correct ITR form based on your income sources, i.e., ITR-1, ITR-2, ITR-3, etc.
6. Fill in the required details such as personal information, income details, deductions, and taxes paid.
7. Verify the details and click on the 'Preview and Submit' button.
8. If there are any errors or discrepancies, the system will show an error message. Rectify the errors and re-submit the return.
9. If everything is correct, click on the 'Submit' button.
10. You will be asked to verify your ITR using one of the following methods - Aadhaar OTP, Net banking, or bank account number.
11. After successful verification, a confirmation message will be displayed, and the return will be processed.

It is important to file the ITR within the due date to avoid penalties and interest. The due date for filing ITR for individuals is generally 31st July of every year. However, it may vary based on the specific Assessment Year and other factors.

The process to link Aadhaar to PAN card for e-filing is as follows:

1. Go to the Income Tax e-filing website at https://www.incometaxindiaefiling.gov.in/home.
2. Click on the "Link Aadhaar" option under the Quick Links section.
3. Enter your PAN, Aadhaar number, name as per Aadhaar, and Captcha code.
4. Click on the "Link Aadhaar" button.
5. If the Aadhaar details match with the PAN details, the linking will be successful, and a confirmation message will be displayed.
6. In case of any discrepancy in the Aadhaar details, a verification request will be sent to the user's registered mobile number or email ID.
7. After successful verification, the linking will be completed, and a confirmation message will be displayed.

It is important to link Aadhaar to PAN for e-filing, as it is mandatory as per the Income Tax Act. Linking of Aadhaar with PAN enables easy processing of income tax returns, and also helps in reducing tax frauds and duplicates.

Even if your income is less than the taxable amount in India, it is recommended to file your income tax return (ITR) for the following reasons:

• Claim Refunds: If you have paid more tax than what is required, you can claim a refund by filing your ITR. This is possible even if your income is below the taxable limit.
• Carry forward losses: If you have incurred losses during the financial year, you can carry forward those losses to the next year and set them off against future profits. However, to carry forward losses, you need to file your ITR.
• Compliance: Filing your ITR ensures compliance with the Income Tax Act and avoids any future notices or penalties from the Income Tax Department.
• Loan Processing: If you plan to apply for any type of loan, you will need to provide your ITR as proof of income.
• Visa Processing: If you plan to travel abroad, you may be required to show your ITR as proof of income.

In conclusion, even if your income is less than the taxable limit, it is always advisable to file your ITR to ensure compliance with tax laws and to avail of benefits like refunds and carry forward of losses.

The income tax e-filing login portal is https://www.incometaxindiaefiling.gov.in/home. This portal is maintained by the Income Tax Department of India and is used by taxpayers to file their income tax returns online. Taxpayers can also use this portal to verify their income tax returns, check their refund status, view their tax credit statement (Form 26AS), and perform other tax-related activities. To use this portal, taxpayers need to register themselves and create a login ID and password. Once registered, they can log in to the portal and access various services related to income tax filing and compliance.

The Income Tax Department of India is responsible for income tax e-filing in India. It is a government agency under the Ministry of Finance that is responsible for administering and enforcing direct taxes in India. The department is responsible for collecting income tax from individuals, businesses, and other entities in India, and for ensuring that taxpayers comply with the tax laws and regulations. The income tax e-filing portal, which is used by taxpayers to file their income tax returns online, is maintained by the Income Tax Department. The department also conducts audits, investigates tax evasion, and takes enforcement actions against non-compliant taxpayers. It is headed by the Central Board of Direct Taxes (CBDT), which is responsible for the administration of the direct tax laws and policies in India.