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Home Income Tax How to File ITR Online for FY 2024-25 (AY 2025-26): Step-by-Step Guide

How to File ITR Online for FY 2024-25 (AY 2025-26): Step-by-Step Guide

9/06/2025 08:00:00 AM
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Income Tax Return (ITR) filing is a vital financial chore for millions of Indians every year. With digitization and a smarter, friendlier tax filing portal, e-filing your return for FY 2024-25 (AY 2025-26) is more accessible than ever. Still, many taxpayers—especially first-timers or those with complex sources of income—feel overwhelmed by the process.

This guide breaks down every aspect of online ITR filing. Whether you are a salaried employee, freelancer, small business owner, senior citizen, or investor, you'll find clarity, context, and pro-tips to ensure your return is accurate, on time, and hassle-free.

 

Why Timely ITR Filing Matters

Filing your ITR on time offers many benefits:

  • Avoid penalties and interest for late filing
  • Claim timely refunds
  • Carry forward losses for future tax savings
  • Required for loans, visas, or financial compliance
  • Legal obligation for all with income above the exemption limit

For FY 2024-25 (AY 2025-26), the typical deadline for most non-audit taxpayers is 31st July 2025.

 

Documents You Need Before Filing ITR Digitally

Before you log in, keep these handy:

  • PAN and Aadhaar card
  • Bank account details (with IFSC, bank statement or passbook)
  • Form 16 (for salaried) and/or Form 16A/16C/16D (for TDS)
  • Form 26AS and Annual Information Statement (AIS) from the e-filing portal
  • Interest certificates from banks/post office
  • TDS certificates from deductors
  • Capital gains statements (for stock, MF, property sale)
  • Proofs for deductions (Section 80C, 80D, 80G etc.)
  • Rent receipts, if claiming HRA
  • Loan repayment and investment proofs
  • Details of other incomes (FD, RD, savings interest, freelance, rent)
  • Passport and foreign income details (if applicable)

Which ITR Form Should You Choose for AY 2025-26?

Selecting the correct ITR form is critical for error-free filing:

  • ITR-1 (Sahaj): For individuals with income up to ₹50 lakh from salary, one house property, other sources, and limited agricultural income
  • ITR-2: For individuals/HUFs with income from more than one house property, capital gains, foreign assets, or income >₹50 lakh (but NO business/profession income)
  • ITR-3: For income from business/profession (including freelancers, consultants)
  • ITR-4 (Sugam): For individuals/HUFs/firms (other than LLP) opting for presumptive income under Sections 44AD, 44ADA, 44AE

If in doubt, the income tax portal also helps identify your eligible form during the process. Choosing the right form ensures quick processing and refunds.

 

Ready to File? Step-by-Step Online ITR Filing (AY 2025-26)

Step 1: Register/Login to the Income Tax e-Filing Portal

Go to https://www.incometax.gov.in

  • New user? Register using your PAN (which is your user ID), set a secure password, and verify via OTP
  • Existing user? Log in with user ID, password, and captcha. Use forgot password option if required.

Step 2: Start Filing—e-File > Income Tax Returns > File Income Tax Return

  • On your dashboard, click ‘e-File’, then ‘Income Tax Returns’, then ‘File Income Tax Return’.
  • Your PAN, full name, Aadhaar, and other basics will auto-populate for review.

Step 3: Select the Assessment Year and Mode

  • Choose ‘AY 2025-26’ for income earned April 2024–March 2025
  • Choose “Online” mode (most user-friendly for individuals)

Step 4: Choose Your Filing Status and ITR Form

  • Select ‘Individual’/‘HUF’/‘Others’ as applicable.
  • Pick the relevant ITR form (portal gives suggestions as per your details)
  • Click "Start New Filing" or resume a saved draft.

Step 5: Specify Reason for Filing

If your income is below the basic exemption limit, you may still need to file—state your reason (like “claiming refund”, “filing for carried-forward losses”, “foreign assets”, etc.).

Step 6: Select Your Tax Regime (Old vs. New)

  • New Tax Regime (Section 115BAC, default): Lower slabs, minimal deductions
  • Old Regime: More deductions (Section 80C, 80D, HRA, LTA, home loan), standard slabs
  • You can compare your net tax in both regimes. Choose the one with lesser tax.
  • To continue in the Old Regime, specifically opt-out of the new regime in the form.

Step 7: Review Pre-Filled Data and Complete Personal Information

  • Most info (name, Aadhaar, bank accounts) is pre-filled. Review and correct if errors persist.
  • Confirm/add your contact, email, and address.
  • Pre-validate your bank account for direct credit of refund.

Step 8: Add Income Details

  1. Salary: Imported from Form 16 (linked to employer PAN)
  2. House Property: Rental income, self-occupied details, loan interest, co-ownership shares
  3. Capital Gains: From stocks, mutual funds, property sales (download/verify with AIS/26AS)
    • Mention scrip-wise details for equity/MF sales, and date-wise for property
  4. Other Sources: FD/savings account interest, recurring deposits, bonds, dividends
  5. Business/Profession: Gross turnover, receipts, expenses, net profit, or presumptive percentages for eligible filers

Cross-check all pre-filled numbers with your own records—errors here are the #1 cause of notices and delayed refunds.

Step 9: Claim Deductions (Sec 80C, 80D, etc.)

  • Enter deductions: EPF, PPF, NPS, ELSS, insurance, tuition fees (Sec 80C); health insurance (Sec 80D); donations (Sec 80G); home loan interest (Sec 24 for house property); and more.
  • The portal enables only permitted deductions under your chosen regime.

Step 10: Validate TDS and Advance Tax Paid

  • Imported automatically from Form 26AS and AIS statement
  • Include self-assessment and advance tax, if paid
  • If tax payable, use the portal’s Generate Challan feature to pay instantly before submission

Step 11: Review Tax Computation and Summary

  • The portal will auto-calculate your gross tax liability, TDS, paid advance/self-assessment tax, reliefs, and refund/payable status.
  • Preview your ITR summary before final step. Check for red-flag errors!

Step 12: Submit and E-Verify Your ITR

  • Submit the return online. You’ll see an acknowledgment pop-up.
  • E-verification is mandatory within 30 days. Modes:
    • Aadhaar OTP
    • Net banking (major banks support direct e-verify)
    • EVC via bank account or demat account
    • Bank ATM (for supported banks)
    • Or, download and send signed ITR-V via post to CPC Bangalore (offline fallback)
  • E-verification is quickest, paperless, and required for refunds to process!

 

After Filing: What Happens Next?

  • Acknowledgement (ITR-V) email and SMS confirmation
  • Refund, if any, is credited to your pre-validated bank account
  • Intimation from IT Dept (under Sec 143(1)) within a few weeks—detailing summary of computation and any discrepancies
  • In case of errors, file a revised return before the deadline

 

Pro-Tips for Error-Free, Smooth ITR E-Filing

  • Always download and check Form 26AS and AIS before entering your figures.
  • Keep investment proofs and deduction receipts ready in digital form.
  • Double-check interest income—banks may deduct TDS but you are liable for taxes if your slab is higher.
  • Capital gains, especially from shares/MFs, must be entered scrip-wise for stocks purchased after January 2018.
  • If confused on deductions, use the Income Tax portal’s “Help” feature or calculators.
  • Start the filing process early to avoid last-minute glitches or payment gateway downtime.
  • Save your ITR-V, acknowledgement, and final PDF for at least 6 years.
  • Prefer e-verification for the fastest refund processing.

 

Special Situations: What If...

  • You missed the deadline? File a belated return (with possible penalty) before the end of the relevant assessment year.
  • Made an error after filing? File a revised return as soon as possible.
  • Major correction needed? E.g., missed income or deduction—revise your return rather than wait for a notice.
  • Received a notice/intimation? Respond through the portal only—never ignore communications.
  • Foreign/digital income or capital gains involved? Use ITR-2 or ITR-3; check compliance for global reporting.

 

Key FAQs for AY 2025-26

Is e-filing mandatory?
Yes, for most individuals except those over 80 years without digital access.

Is Aadhaar linking required?
Yes, PAN-Aadhaar linking is compulsory for valid e-filing.

Do I need to attach documents with my online ITR?
No, only preserve them for your records. The ITD may later ask for evidence during scrutiny.

Can I file after the due date?
Yes, but with late fees under Section 234F and possible loss of loss set-off rights.

How long should I keep my ITR records?
At least 6 years; for long-term capital gains (property, shares), keep them long enough to answer any future notices.

 

Best Tools & Resources for Effortless Filing

 

Timeline & Important Dates for ITR Online Filing

  • Start of online filing: 1st April 2025
  • Regular due date: 31st July 2025 for most individuals
  • Audit case due date: 31st October 2025
  • Revised return last date: 31st December 2025 (tentative)

Always verify with the official ITD calendar or portal, as dates may change in exceptional circumstances.

 

Final Thoughts: Why Filing Online Makes Sense (Especially in 2025)

India’s tax filing ecosystem has undergone a digital revolution. The online process is fast, safe, comprehensive, and accessible—even on your mobile phone! Filing your ITR online for FY 2024-25 (AY 2025-26) not only fulfills a legal obligation, but also sets you up for better personal finance control, compliant investments, and stress-free (or, at least, less stressful!) tax seasons.

Don’t wait for the last date—file early, file smart, and feel the peace of a job well done. If unsure, seek advice from a trusted tax professional or try reliable self-service portals that guide you step by step.
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Frequently Asked Questions

1. What is GST and who needs to register for it?

GST stands for Goods and Services Tax; businesses with turnover exceeding thresholds specified by law must register for GST.

2. How can I register for GST online?

Registration can be done via the GST portal by submitting required details and documents electronically.

3. What are the types of GST taxes?

CGST, SGST (for intra-state sales), and IGST (for inter-state sales) are the principal GST types.

4. When and how often should I file GST returns?

Filing frequency varies; monthly, quarterly, or annually based on turnover and nature of registration.

5. What documents are required for GST registration?

PAN card, Aadhaar card, business address proof, bank account details, and photographs are typically required.

6. What is Input Tax Credit (ITC)?

ITC allows taxpayers to deduct the tax paid on purchases from the GST payable on sales.

7. How do I claim Input Tax Credit?

ITC claims are filed via GST returns with valid tax invoices and compliance with specific conditions.

8. What are the penalties for late GST filing?

Penalties include late fees, interest on tax dues, and potential legal consequences for prolonged non-compliance.

9. How can I file my Income Tax Return (ITR)?

ITR can be filed online on the Income Tax Department’s e-filing portal using relevant forms based on income sources.

10. What documents are needed for filing ITR?

PAN, Aadhaar, bank statements, Form 16, investment proofs, and relevant income and expense documents.

11. What is TDS and when is it applicable?

Tax Deducted at Source is applicable on various payments like salary, rent, professional fees as per thresholds.

12. How can tax consultancy help me save money?

By identifying tax deductions, exemptions, and planning strategies tailored to individual or business finances.

13. What is the difference between direct and indirect taxes?

Direct taxes like income tax are paid directly by the individual; indirect taxes like GST are passed to consumers.

14. What are the income tax slabs for individuals?

Income tax slabs vary by age and income under old and new regimes, with different rates applicable.

15. How do I compute taxable income?

Taxable income is total income minus eligible deductions under sections like 80C, 80D, etc.

16. What are common sections for tax deductions?

Sections like 80C (investments), 80D (health insurance), 80G (donations) offer deductions.

17. What is the process for GST audit?

GST audit involves verification of records by a chartered accountant to ensure compliance and proper tax payments.

18. Can tax consultants represent me before tax authorities?

Yes, tax consultants can represent clients during assessments, audits, and inquiries.

19. What is the due date for filing income tax returns?

Typically July 31st for individuals and September 30th for businesses for the previous financial year.

20. How are capital gains taxed?

Capital gains are classified as short-term or long-term, with different tax rates and exemptions.

21. What is e-way bill in GST?

E-way bill is an electronic document for movement of goods worth above a threshold under GST law.

22. How can I verify my ITR online?

Using Aadhaar OTP, net banking, Demat account or sending signed ITR V physically to CPC Bangalore.

23. What forms are used for income tax returns?

ITR-1 to ITR-7 forms, selected based on income sources and taxpayer category.

24. What is advance tax?

Advance tax is the income tax payable in installments during the year itself.

25. What is TDS refund?

Refund of excess TDS deducted beyond actual tax liability after filing ITR.

26. How can I update my PAN details?

PAN details can be updated through NSDL or UTIITSL websites with proper documents.

27. What are the tax benefits for senior citizens?

Higher exemption limits and specific reliefs are available for senior and super senior citizens.

28. Can NRIs file income tax returns in India?

Yes, NRIs with income earned or accrued in India must file ITR.

29. What is the significance of PAN and TAN?

PAN is Permanent Account Number for taxpayers; TAN is Tax Deduction Account Number for deductors.

30. What is the GST composition scheme?

A simplified tax scheme for small taxpayers with turnover under specified limits, with lower compliance.

31. How do I register a partnership firm for GST?

Partnership firms must apply online on GST portal with required documents and info.

32. What are invoices under GST?

GST invoices detail supply of goods or services and are mandatory for claiming ITC.

33. How can I update my business address in GST?

GST portal allows amendment of business address after submitting proof and documents.

34. What is the penalty for late GST payment?

Interest and late fee are levied on tax not paid on or before the due date.

35. What are exempted goods and services under GST?

Certain goods and services like agriculture produce, education, and healthcare may be exempt from GST.

36. How do I know if I'm liable to pay advance tax?

Taxpayers with tax liability exceeding ₹10,000 in a year must pay advance tax.

37. What are tax audit requirements under Income Tax?

Business or professional income taxpayers exceeding threshold turnover must audit accounts and file tax audit reports.

38. What are the consequences of not filing GST returns?

Penalties, blocking of ITC claims, and legal action may follow non-filing of returns.

39. How can tax consultants aid in tax planning?

Consultants analyze finances and suggest legal ways to optimize taxes and maximize deductions.

40. What is the importance of PAN in income tax?

PAN is mandatory for filing returns, TDS transactions, and financial dealings to track taxed income.

41. How is salary income taxed?

Salary income is added to total income and taxed as per slab rates after allowed deductions.

42. What is the limit for cash donations under section 80G?

Cash donations exceeding ₹2,000 are generally not eligible for deduction except to specified funds.

43. Can I file a revised ITR?

Yes, revised returns can be filed before the end of the relevant assessment year to correct errors.

44. What is the impact of GST on exports?

Exports are treated as zero-rated supplies under GST with benefits for refund of input taxes.

45. Can I avail GST registration for multiple states?

Yes, GST registration in multiple states is mandatory if business operates across those states.

46. How do I know my GSTIN?

GSTIN is issued at time of registration and can be viewed/downloaded from GST portal.

47. What documents are required for Income Tax audit?

Financial statements, books of accounts, tax invoices, bank statements, and audit reports are usually required.

48. What is Section 194T and its applicability?

Section 194T mandates TDS deduction on cash withdrawals over a specified limit by individuals or HUFs.

49. Can I claim deductions on home loan interest?

Yes, interest on self-occupied property is deductible under Section 24 up to ₹2 lakh per year.

50. How can I get expert tax consultancy services?

Expert services can be approached through qualified tax consultants who analyze your tax situation comprehensively and help ensure compliance and savings.
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