ITR Filling Update - How to File Income Tax Return (ITR) for AY 2025-26

"ITR filing for the Assessment Year 2025–26 (Financial Year 2024–25) is now open, with the due date extended to September 15, 2025.

1. Login/Register

   • Visit the official income tax e-filing portal (incometax.gov.in).

   • Log in using your PAN as User ID and password. New users must register using PAN, Aadhaar, and contact details.

2. Choose the Correct ITR Form

   • Select the relevant ITR form (e.g., ITR-1 for salaried individuals, ITR-4 for presumptive business income).

   • Use the ‘Income Tax Return’ option under the e-File tab.

3. Pre-fill and Validate Details

   • Review auto-filled data from Form 26AS and AIS.

   • Verify and edit income, deductions, and tax credits as needed.

4. Fill in Additional Details

   • Enter any missing personal information, income from all sources, deductions, and taxes paid.

   • Refer to Form 16, Form 26AS, AIS, salary slips, investment proofs, and rent receipts for accuracy.

5. Upload Documents (if required)

   • Generally, documents like Form 16 are not uploaded but should be used for cross-verification.

6. Validate and Submit

   • Validate the form to check for errors.

   • Submit the return after correcting any issues.

7. E-Verify

   • Complete verification using Aadhaar OTP, net banking, Digital Signature Certificate (DSC), or Electronic Verification Code (EVC).

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Offline Filing Using Excel/JSON Utility

• Download the applicable ITR form (Excel or JSON format) from the income tax website.

• Fill in all required details offline.

• Validate the form and generate the XML or JSON file.

• Upload the file on the portal to complete the filing process.

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Key Documents Required

• PAN card

• Aadhaar card

• Form 16 (for salaried employees)

• Form 26AS (tax credit statement)

• Annual Information Statement (AIS)

• Bank account details

• Investment proofs, rent receipts, LIC premiums for deductions under Section 80C, 80D, etc.

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Eligibility for ITR-1 and ITR-4

• ITR-1: For individuals with income up to ₹50 lakh from salary, one house property, and other sources.

• ITR-4: For individuals, HUFs, and firms (other than LLP) with presumptive income from business/profession, total income up to ₹50 lakh, and long-term capital gains under section 112A up to ₹1.25 lakh.

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Important Deadlines and Penalties

• Due Date: September 15, 2025.

• Late Filing Fee (Section 234F):

  • ₹1,000 if income is below ₹5 lakh

  • ₹5,000 if income exceeds ₹5 lakh

• Missing the deadline may result in loss of carry-forward of losses.

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Tips for Multiple Income Sources

• Gather all relevant documents (salary slips, rental agreements, investment receipts, Form 26AS).

• Choose the correct ITR form (ITR-3 or ITR-4 for business/professional income).

• Aggregate all sources of income to determine total taxable income.