How to e-File ITR Online for FY 2025-26 (AY 2026-27): Step-by-Step Guide
- Adv. Siddharth Sachan
- May 14, 2025
- 8 min read
Updated: Jul 30
The Income Tax Department has enabled both filing ITRs online and Excel utilities for ITR-1, ITR-2, ITR-3, and ITR-4 for FY 2025-26 (AY 2026-27). Filing an ITR on time is important. Missing the deadline may result in late filing fees and could also affect the ability to carry forward certain losses to future years. In some cases, it may even limit the available tax regime options.
The applicable ITR form, residential status, and sources of income can all influence the information that needs to be reported. Depending on these factors, the return may be fairly simple to file or require additional disclosures. ITRs can be filed directly through the Income Tax Portal. Alternatively, taxpayers can use the offline utility, prepare the return, and then upload the completed file to the portal.
Table of content
What is ITR?
ITR stands for Income Tax Return. It is a form used to report:
Income
Taxes paid
Deductions claimed
Other financial details
The return helps determine the taxpayer's final tax liability for the financial year. If excess tax has been paid, a refund may also be claimed through the return.
ITR e-filing simply means filing an Income Tax Return online. The process is carried out through the Income Tax Portal, where taxpayers can submit their returns, track the filing status, and check updates.
Documents Needed to File your ITR
Before starting the ITR filing process, taxpayers need to keep all the required documents and details handy. Having these ready can make the process quicker and easier.
Some of the important documents and information required for ITR filing include:
PAN and Aadhaar
Form 16 issued by the employer
Bank statements
Interest certificates from banks and financial institutions
Receipts for eligible donations claimed under the applicable provisions of the Income-tax Act
Life and health insurance premium payment receipts
Stock and mutual fund transaction statements from brokers or investment platforms
Bank account details linked with PAN
Aadhaar-linked mobile number for e-verification of the return
Depending on the sources of income and deductions claimed during the financial year, additional documents may also be required.
Online ITR Filing Process
Download Form 26AS and AIS from the Income Tax Portal and verify the details before filing. If any information in AIS is incorrect, submit feedback through the portal.
The steps to file ITR online for FY 2025-26 are as follows:
Visit the Income Tax e-Filing portal and log in using your PAN (User ID)
Verify the secure access message displayed on the screen and click Continue
Navigate to e-File > Income Tax Returns > File Income Tax Return
On the Income Tax Return page:
Select the applicable Assessment Year (AY 2026-27)
Choose Online as the mode of filing.
Click Start Filing
Select the applicable taxpayer category and click Continue
Click Start New Filing and choose the appropriate category:
Individual
Other
Select the relevant ITR form and click Proceed
Click Let's Get Started and select the applicable reason for filing the return
Review the instructions carefully and fill in all applicable and mandatory details in the online ITR form
After completing all sections, click Proceed
Click Preview Return to review the information entered (the return can also be downloaded or printed for reference)
Click Proceed to Validation (if any errors are displayed, correct them and validate the return again until no errors remain)
Once validation is complete, click Proceed to Verification
Verification Options
After submitting the return, choose one of the following verification methods:
Verify Now
Aadhaar OTP
Digital Signature Certificate (DSC)
Electronic Verification Code (EVC)
Net Banking
Bank Account-based verification
Demat Account-based verification
Existing EVC
Existing Aadhaar OTP
Verify Later
Complete the verification process at a later date through the Income Tax Portal
Verify Through ITR-V
Download, sign, and send the ITR-V acknowledgement to the Centralised Processing Centre (CPC), Income Tax Department, Bengaluru – 560500, via Speed Post
Important Note
If the filing process is interrupted, the return can be resumed later by logging back into the e-Filing portal and opening the saved draft. Returns can also be verified later by navigating to e-File > Income Tax Returns > e-Verify Return and entering the required details, such as PAN, Assessment Year, and Acknowledgement Number.
File ITR on TaxBuddy
Taxpayers can also e-file ITR on TaxBuddy by uploading Form 16 and other relevant documents. The platform is a registered e-Return Intermediary, and supports a wide range of income categories, including:
Salary
Business income
Capital gains
Foreign income
Crypto transactions
Taxpayers can also get expert-assisted filing services, where qualified tax professionals help prepare, review, and file the return.
When Must Taxpayers File an ITR?
ITR filing is generally mandatory when the total income exceeds the applicable basic exemption limit. However, filing may also be required in certain specified situations even if income is below this threshold. Even if the income is below this limit, filing an ITR may still be required in certain cases. If filing is triggered due to specified expenses or transactions, the correct amount must be reported in the return.
ITR filing is mandatory if any of the following conditions are met:
Condition | Applicable Limit / Requirement |
Foreign travel expenditure during the financial year | More than ₹2 lakh |
Electricity consumption during the financial year | ₹1 lakh or more |
Deposits in one or more current accounts | More than ₹1 crore |
Business turnover or gross receipts | More than ₹60 lakh |
Professional receipts | More than ₹10 lakh |
Total TDS and TCS during the financial year | More than ₹25,000 (₹50,000 for senior citizens) |
Ownership of assets located outside India (for residents) | Mandatory ITR filing |
Signing authority in an account outside India (for residents) | Mandatory ITR filing |
Mistakes to Avoid while Filing ITR
Even small mistakes during ITR filing can lead to refund delays, notices, or processing issues. A quick review before submission can help avoid these problems.
Some common mistakes include:
Selecting the wrong ITR form: This may result in a defective return and delay processing
Claiming deductions without supporting evidence: Taxpayers should maintain adequate records and documents to substantiate deduction claims if required by the Income Tax Department
Choosing the wrong assessment year: Income earned in FY 2025-26 should be reported in AY 2026-27
Not e-verifying the return: An ITR must be e-verified within 30 days of filing; otherwise, it will be treated as invalid
Tax Regime Slabs for FY 2025-26 (AY 2026-27)
Taxpayers can continue with the new tax regime or opt for the old tax regime, depending on their eligibility and tax-saving requirements. The new tax regime is the default tax regime for FY 2025-26 under Section 115BAC of the Income Tax Act, 1961. It offers lower tax rates in exchange for giving up most exemptions and deductions. Under the new tax regime, income up to ₹4 lakh is not taxable.
The applicable tax slabs under the new tax regime are as follows:
Annual Income | Tax Rate |
Up to ₹4 lakh | Nil |
₹4 lakh to ₹8 lakh | 5% |
₹8 lakh to ₹12 lakh | 10% |
₹12 lakh to ₹16 lakh | 15% |
₹16 lakh to ₹20 lakh | 20% |
₹20 lakh to ₹24 lakh | 25% |
Above ₹24 lakh | 30% |
ITR Filing Last Dates for FY 2025-26
The due date for filing an Income Tax Return depends on the type of taxpayer and the nature of income. Here are the category-wise deadlines:
Category of Taxpayer | Due Date |
ITR-1 and ITR-2 (Individuals not subject to tax audit) | 31 July 2026 |
ITR-3 and ITR-4 (Business and professional income – non-audit cases) | 31 August 2026 |
ITR-3 and ITR-4 (Business and professional income – audit cases) | 31 October 2026 |
Businesses Requiring Transfer Pricing Reports | 30 November 2026 |
Belated (Late) Return | 31 December 2026 |
Revised Return | 31 March 2027 |
Updated Return (ITR-U) | 31 March 2031 |
Note: These due dates are applicable unless extended by the Income Tax Department.
Can Filing of ITR be Done After the Due Date?
Taxpayers who miss the deadline can file a belated return up to 31 December of the relevant assessment year. Remember that a belated return can attract late filing fees, and certain tax benefits may no longer be available.
If the deadline for filing a belated return is also missed, an updated return (ITR-U) can be filed. This updated return can be filed within four years from the end of the relevant assessment year, subject to applicable conditions.
For FY 2025-26 (AY 2026-27):
Belated Return: Can be filed up to 31 December 2026
Updated Return (ITR-U): Can be filed up to 31 March 2031
Penalties for late ITR filing
Missing the ITR filing deadline can have financial as well as compliance-related consequences. Apart from paying additional charges, certain tax benefits may also be lost. Some penalties involved are:
Interest on Outstanding Tax
If any tax remains unpaid, interest under Section 234A may be charged at 1% per month or part of a month until the tax liability is cleared.
Late Filing Fee
A late filing fee may be levied under Section 234F:
₹5,000 if the total income exceeds ₹5 lakh
₹1,000 if the total income is up to ₹5 lakh
Apart from the fee, there are some negative consequences as well, such as:
Inability to Carry Forward Losses
Taxpayers can normally carry forward certain losses and set them off against future income, which helps reduce tax liability in subsequent years.
These may include:
Capital losses from the sale of shares, mutual funds, or property
Business losses
However, if the ITR is not filed within the prescribed due date, these losses generally cannot be carried forward to future years.
Impact on Financial Profile
Late filing may also create practical difficulties in situations where recent ITRs are required as proof of income or financial records, such as loan applications, visa processes, or other financial transactions.
Frequently Asked Questions
1. What is the offline ITR filing process?
Taxpayers who prefer offline filing can use the following method:
Download and install the Common Offline Utility from the Income Tax e-Filing Portal
Open the utility, select File Return, and download the pre-filled data using PAN and Assessment Year details
Choose the taxpayer category and applicable ITR form
Verify the pre-filled information, enter the remaining details, and review the return
Validate the return, provide the declaration, and download the JSON file
Log in to the Income Tax Portal and click File Now
Select the Assessment Year and filing details, then upload the JSON file
Verify and submit the return
2. What is the due date to file ITR for AY 2026-27?
The ITR filing due date is 31 July 2026 for taxpayers filing ITR-1 or ITR-2. For taxpayers filing ITR-3 or ITR-4 who are not subject to tax audit, the due date is 31 August 2026.
3. Which ITR should I file?
The applicable form depends on the nature and source of income. Generally:
ITR-1 or ITR-2: Used by salaried individuals, depending on the type and amount of income earned
ITR-3: Applicable to individuals and professionals earning income from a business or profession
ITR-4: Applicable to eligible taxpayers opting for the presumptive taxation scheme
4. Can NRIs file their ITR online?
Yes, NRIs can file their ITR online through the Income Tax e-Filing Portal. The applicable ITR form depends on the type of income earned and the individual's residential status.
5. What happens if errors are present in the ITR filing?
Mistakes in a filed ITR can be corrected through:
Revised Return
A revised return can be filed to correct errors in the original return. The deadline is 31 March of the relevant assessment year.
Updated Return (ITR-U)
If the revised return deadline is missed, an updated return can be filed within 48 months from the end of the relevant assessment year. However, an updated return cannot generally be used to reduce tax liability, increase a refund, or claim a refund that was not claimed earlier. An updated return also cannot be revised further.
6. Who needs to file an Income Tax Return?
ITR filing is mandatory for individuals whose total income exceeds the applicable basic exemption limit. Generally, the following persons should file an Income Tax Return:
Individuals whose total income exceeds the basic exemption limit
Senior citizens whose total income exceeds the applicable exemption limits and filing thresholds under the relevant tax regime
Non-Resident Indians (NRIs) whose taxable income in India exceeds the exemption limit
Individuals who are required to file an ITR under other specified conditions prescribed under the Income Tax Act
