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Learn how to file ITR online for FY 2024-25 (AY 2025-26) in a step-by-step manner. Know how to log in, fill the form, e-verify, and meet tax filing deadlines effortlessly.
Filing your ITR return online for FY 2024-25 (AY 2025-26) is now a breeze. The Income Tax Department’s e-filing portal guides you through each step. You have to log in with your PAN, and select the correct ITR Form. In the subsequent steps, you can report salary, business income, capital gains, and deductions such as HRA or NPS.
Whether you choose the New Tax Regime or Old Tax Regime, this clear, step-by-step process covers TDS validation and electronic verification via Aadhaar OTP or EVC. You’ll learn how to file ITR online, submit it securely, and meet the verification deadline without an accountant. Follow this concise guide to complete your income tax return filing process stress-free.
The Income‑Tax Department’s e-filing portal (incometax.gov.in) offers a user‑friendly platform for ITR filing. You can log in using your PAN, choose the correct ITR Form (ITR‑1, ITR‑2, ITR‑3, or ITR‑4) based on your income sources, and proceed entirely online. Pre‑filled data from Form 26AS, AIS, and bank statements simplifies data entry.
Once you prepare your return, you can preview, submit, and e‑verify electronically—all without needing to print anything. This streamlined process updates the ITR filing process for AY 2025‑26 to be seamless, compliant, and efficient.
Go to incometax.gov.in and log in using your PAN as user ID, password, and the captcha.
From your dashboard, select e‑File > Income Tax Returns > File Income Tax Return to begin.
Select ‘AY 2025‑26’ (for income earned in FY 2024‑25) and choose ‘Online mode’ to continue.
Choose your status (e.g. Individual, HUF). Then pick the appropriate ITR Form—ITR‑1 for salary/pension, ITR‑2 for capital gains or multiple income sources, ITR‑3 or ITR‑4 if you have business or presumptive income.
Click on ‘Start New Filing’ to begin afresh, or Resume Filing to continue a saved draft.
The portal automatically populates information from PAN, AIS, and Form 26AS. Carefully verify income from salary, interest, capital gains, and bank details against your records.
Enter all applicable incomes—salary, deposit interest, business income, LTCG. Claim deductions under Section 80C (PPF, insurance, pension contributions), HRA, 80D, and others. Ensure you calculate all the details accurately while filing.
Click on ‘Preview’ to review the complete tax computation, gross total income, and any discrepancies. Make corrections if needed.
Submit your income tax return online. E-verify immediately using Aadhaar OTP, net‑banking, bank account, demat account, or generate an EVC. This completes the step by step process to file ITR online without printing or sending physical forms.
You will receive a copy of the ITR V form on your registered e-mail ID once the ITR has been successfully uploaded. Based on the information submitted, the Income Tax department will process the returns and will notify you via SMS or e-mail.
You can choose how to file ITR offline using the Income‑Tax Department’s official utility, ideal if you prefer working offline or in areas with unreliable internet. Download and install the appropriate desktop tool (Excel/JSON), prepare your return, validate calculations, generate the return file, upload via portal, and complete e-verification.
Visit the Income Tax e‑filing portal, go to Downloads > Income‑Tax Return, select AY 2025‑26, and download the ‘Common Offline Utility’ for ITR‑1 to ITR‑4 or the Excel/JSON utility for ITR‑5 onwards.
Unzip the downloaded ZIP file, open the utility (Excel‑based or JSON), and click on ‘Continue’. Ensure that you have the latest version installed automatically if connected online.
Within the utility, go to the ‘Returns’ tab and click on ‘File Return’. You may also import pre-filled JSON or draft ITR created online via the ‘Import Pre‑Filled Data’ option.
Select your status (Individual, HUF, etc.) and choose the correct ITR Form based on income type (ITR‑1, ITR‑2, ITR‑3, or ITR‑4). Use the tool’s ‘Help me decide’ feature if unsure.
Manually fill in or review pre‑filled values for personal information, bank details, incomes (salary, capital gains, deposit interest), deductions (80C, HRA, pension contribution), and business income if applicable
Use the utility’s validation function—check each tab, confirm the tax computation, challan number for any tax paid, and ensure no discrepancy remains.
After successful validation, generate the JSON file. This file contains your full ITR return data ready for portal upload.
Access incometax.gov.in with your PAN and password to begin the upload process
Navigate to e‑File > Income Tax Return, select AY 2025‑26, filing type (Original/Revised), choose the correct ITR Form, and use ‘Upload JSON’ as the submit mode.
Once uploaded, preview the return on the portal. Click the declaration checkbox and submit it, then proceed to verification.
Complete verification via Aadhaar OTP, EVC (net banking, bank or demat), or DSC. Alternatively, choose ‘e‑Verify Later’ via the portal or send signed ITR‑V to CPC, Bengaluru within 120 days.
Once verified, you’ll receive an Acknowledgement Number and confirmation via email/SMS. The offline ITR filing method offers flexibility, especially for those preferring offline preparation before submission.
Filing Income Tax Returns (ITR) is mandatory for many individuals and entities, even if your income is below taxable thresholds. Whether you use the Old Tax Regime or New Tax Regime, knowing the exemption limits and special conditions ensures you comply with legal obligations—avoiding penalties and making full use of refunds.
Under the Old Tax Regime, exemption limits vary by age:
If your gross total income exceeds these thresholds, you must file ITR. These limits shape the baseline for the income tax return filing procedure using older slabs and deductions such as HRA and Section 80C relief.
The New Tax Regime sets a uniform exemption limit of ₹3 Lakhs for all ages. However, starting FY 2024‑25 (AY 2025‑26), the Union Budget elevated this to ₹4 Lakhs as a tax‑free threshold. Taxpayers with taxable income above this must file ITR and cannot claim common deductions like 80C or HRA under this regime.
As per the Income Tax Act, individuals must file an income tax return (ITR) even if their annual income does not cross the exemption threshold under specific conditions. Listed below are situations when filing ITR becomes mandatory irrespective of income level:
If your annual savings bank deposits across all accounts exceed ₹50 Lakhs, you must file ITR.
Individuals depositing ₹1 Crore or more in one or more current accounts during the financial year must compulsorily file their income tax returns.
If your annual sales turnover or gross receipts exceed ₹60 Lakhs in the financial year, filing an ITR is mandatory.
Professionals earning above ₹10 Lakhs during the financial year must file their ITR irrespective of total taxable income.
Individuals with total TDS or TCS exceeding ₹25,000 in a financial year (₹50,000 for senior citizens) must file their returns mandatorily.
An individual whose annual electricity expenditure surpasses ₹1 Lakh is required to file an ITR.
Individuals holding assets outside India or receiving income from foreign assets must file an ITR, even if their taxable income is below the basic exemption limit.
If your expenditure on foreign travel for yourself or others during the financial year is ₹2 Lakhs or above, filing an ITR becomes compulsory.
If you are a resident taxpayer with overseas assets or you hold signing authority over foreign accounts (movable or immovable), filing ITR is mandatory. For instance, if you opened a foreign account while overseas and didn't close it upon returning, you are required to file an ITR.
Even corporations, firms, and professionals must file ITR regardless of income. In summary, if your income exceeds exemption limits—or you fall under any special case above—you should initiate the ITR filing process promptly to ensure compliance and avoid penalties.
Filing an Income Tax Return (ITR) brings more than legal compliance—it offers tangible financial and administrative advantages. From claiming refunds and carrying forward losses to strengthening your credit and visa applications, timely filing empowers taxpayers to unlock greater transparency and financial flexibility.
If TDS or TCS deducted exceeds your tax liability, filing enables claiming a refund directly. Even when income falls below the basic exemption, you can reclaim excess tax paid.
ITR copies act as accepted income proof by banks and financial institutions, aiding loan approvals for mortgages, personal loans, and credit facilities.
Embassies often require multiple years of ITRs to assess income consistency. Submitting ITRs strengthens your visa application profile.
Business or capital losses can be carried forward to set off against future gains—only if ITR is filed before the due date.
Late or non-filing attracts penalties under Section 234F (up to ₹5,000) and interest under Section 234A. Filing on time protects against these charges.
The portal’s pre-filled ITR forms and auto-calculated fields enhance accuracy and reduce manual error risk, while timely e-filing ensures speedier tax refunds.
Valid ITR returns boost eligibility for government tenders, contracts, and welfare schemes that require proof of tax compliance.
Filing ITR is more than meeting legal obligations—it enhances your financial credibility, safeguards refunds, and opens doors to loans, visas, and government programs. Even when income is below taxable limits, the benefits of compliance, transparency, and flexibility make filing an income tax return a smart financial habit.
The following documents are necessary when filing the ITR online:
PAN details
Bank Statements
Interest certificates from banks or post offices
Tax-saving investment proofs
Form 16 (for salaried employees)
Salary slips
TDS certificate
Form 16A/16B/16C
Form 26AS
Accessing and downloading your ITR copy, including the ITR‑V acknowledgement and full return PDF, is simple via the official income-tax e‑filing portal. Here's how to retrieve them securely.
Log in to the income tax portal
Visit incometax.gov.in/iec/foportal, enter your PAN, password, and captcha to access your dashboard.
Navigate to View Filed Returns
From the top menu, choose e‑File > Income Tax Returns > View e‑Filed Returns to view past filings.
Choose the relevant assessment year
Scroll to the return filed for AY 2025‑26 (FY 2024‑25) or earlier years and click the relevant acknowledgement number link.
Download the ITR‑V acknowledgement PDF
Click the ‘Download ITR‑V’ button next to the relevant return; the acknowledgement is a one‑page PDF with essential details.
Download full ITR return or JSON
The same view page allows downloading:
Open the password‑protected ITR‑V PDF
The ITR‑V file is password protected—use your PAN in lowercase followed by your date of birth in DDMMYYYY format as the password.
Save or print the copies
Save the PDF files securely. If you didn't e‑verify online, print the ITR‑V, sign it, and send it to CPC Bangalore within 30 days to complete the filing process.
Download your ITR copy anytime—whether you filed online or via offline utility. This includes the ITR-V acknowledgment, signed PDF, and JSON, which serve as proof of filing and are essential for verification or future reference.
Filing an income tax return is mandatory if your taxable income exceeds the basic exemption limit, which varies with age and tax regime. Even if your income falls within the limit—but you meet special conditions such as having foreign assets, high deposits, or TDS above ₹25,000—you still must file ITR.
Absolutely—an individual taxpayer can file the ITR themselves using the income‑tax e‑filing portal or offline utility. The process is designed for self‑filing, offering pre‑filled data, step‑by‑step guidance, and e‑verification—no CA required.
Visit the Income Tax Department’s official portal (Downloads > Income Tax Returns) to download any ITR form—ITR‑1 through ITR‑7—either as PDF or Excel / JSON utility. These are updated annually, including forms for AY 2025‑26.
You can still file a belated return up to 31st December of the assessment year, using the correct ITR Form under the ‘Late Filing’ option on the portal. However, you'll lose the ability to carry forward losses, and penalties up to ₹5,000 may apply.
Log in to the e‑filing portal and go to e‑File > View Filed Returns. This displays your return status—whether filed, processed, or intimated. You can also track refund status and any communications from CPC.
After successful submission and e‑verification, refunds typically process within 2‑3 weeks, assuming no discrepancies. Delays may occur if TDS information mismatches or validation checks fail.
If you don’t e‑verify via Aadhaar OTP, net banking, or EVC within 30 days, the ITR is considered invalid—you must print, sign, and send ITR‑V to CPC Bangalore, or your return will be treated as unfiled.
You must file if your gross total income exceeds the applicable exemption limit (based on age and regime), or if you meet special conditions—like foreign assets, large deposits, high TDS, electricity or travel spend—even if taxable income is below that limit.
ITR‑1 (SAHAJ) covers salary, one house property, and income up to ₹50 Lakhs. ITR‑2 is for individuals or HUFs with capital gains or multiple income sources. ITR‑3 applies to business or professional income. ITR‑4 (SUGAM) is for presumptive scheme filers. Forms ITR‑5 through ITR‑7 apply to firms, companies, trusts, etc.
Yes—you can file your ITR online or offline without Form 16 if you have accurate records of salary details, TDS, and income from other sources. However, Form 16 simplifies verification of salary income, gross total income, tax credit, and deductions like HRA or insurance.
For FY 2024‑25 (AY 2025‑26), the deadline for non‑audited taxpayers (including salaried individuals and NRIs) is 15th September 2025, extended from the standard 31st July. Tax payment (self‑assessment or advance tax) must still be done by 31st July to avoid interest.
A late fee under Section 234F of up to ₹5,000 applies (₹1,000 if total income ≤ ₹5 Lakhs). You cannot carry forward losses, and interest under Section 234A may apply if tax remains unpaid past the deadline.
Verification can be done electronically via Aadhaar OTP, net banking, bank account, demat account, or generating an EVC. If you prefer offline, you can send the signed ITR‑V form to CPC Bangalore within 30 days of filing.
