How to File ITR Online in India (AY 2025-26): A Step-by-Step Guide
- Bhavika Rajput
- Jun 2
- 23 min read
Updated: 6 days ago
Learning how to file ITR online is quite important for every taxpayer in India. This guide explains the online process for filing your Income Tax Return (ITR) for the Assessment Year 2025-26, which corresponds to the Financial Year 2024-25. People will discover the complete process, the necessary documents, how to choose the correct ITR forms, the e-verification steps, common mistakes to steer clear of, and how TaxBuddy's expertise can simplify this for them. Filing an Income Tax Return (ITR) online with the Income Tax Department is a straightforward task when a person has the right information. For those who might find it a bit much, expert assistance from TaxBuddy is always available.
Table of content
Why is Filing Your Income Tax Return (ITR) Important?
Understanding how to file ITR online offers several benefits beyond just following the law. Filing your Income Tax Return (ITR) is a fundamental duty for taxpayers.
Here are some key advantages:
Legal Compliance: It keeps individuals on the right side of the law.
Proof of Income: An ITR acts as a valid proof of one's financial income.
Loan Applications: Most banks and financial institutions ask for ITRs when people apply for loans, like home or car loans.
Visa Processing: Many consulates require ITR copies for visa applications.
Claiming Refunds: If more tax has been deducted (TDS) than what a person actually owes, filing an ITR is the only way to claim a refund.
Carrying Forward Losses: Individuals can carry forward certain losses against future income only if they file their ITR by the due date.
Not filing or late filing of ITR can lead to penalties. Under Section 234F of the Income Tax Act, a late filing fee may apply. For instance, if the total income is not more than Rs 5 lakh, the maximum penalty is Rs 1,000; otherwise, it can be Rs 5,000. It's sensible to learn more about tax compliance to avoid such issues.
Key Updates for ITR Filing AY 2025-26 (FY 2024-25)
Knowing how to file ITR online for AY 2025-26 means being aware of recent updates. For the Assessment Year 2025-26 (Financial Year 2024-25), the New Tax Regime is the default option. Taxpayers can choose to opt out and select the Old Tax Regime if it's more beneficial for them. If someone with business or professional income decides to opt out of the New Tax Regime and switch to the Old Tax Regime, they generally need to file Form 10-IEA. For those without business income, this choice can usually be made directly in the ITR form.
The government has also announced new tax slabs for FY 2025-26 (AY 2026-27) under the new tax regime, increasing the basic exemption limit to Rs. 4 lakh and enhancing the rebate under Section 87A, making incomes up to Rs. 12 lakh potentially tax-free. While these specific slab changes primarily impact the next assessment year (AY 2026-27), it's good to be aware of the direction of tax reforms. For AY 2025-26, the basic exemption limit under the new tax regime is Rs. 3 lakh. The ITR forms for AY 2025-26 have undergone some revisions to simplify compliance and improve reporting accuracy. The due date for filing ITR for most individuals for AY 2025-26 has been extended to September 15, 2025. Taxpayers should always refer to the official Income Tax Department portal for the latest information and to understand the New Tax Regime better. Information verified as of May 2025.
Key Changes Summary (AY 2025-26):
New Tax Regime is default.
Option to opt-out to Old Tax Regime (Form 10-IEA may be needed for business income).
ITR forms have some structural updates.
ITR filing deadline for most individuals extended to September 15, 2025.
Who Should File an Income Tax Return (ITR) in India?
Figuring out how to file ITR online starts with knowing if a person is required to file. In India, several individuals must file an Income Tax Return.
It is mandatory to file an ITR if:
For individuals below 60 years: Rs. 2.5 lakh (Old Regime), Rs. 3 lakh (New Regime for AY 2025-26).
For senior citizens (60 to 80 years): Rs. 3 lakh (Old Regime), Rs. 3 lakh (New Regime for AY 2025-26).
For super senior citizens (above 80 years): Rs. 5 lakh (Old Regime), Rs. 3 lakh (New Regime for AY 2025-26).
A person has deposited an amount or aggregates of amounts exceeding Rs. 1 crore in one or more current accounts.
A person has incurred expenditure exceeding Rs. 2 lakh for themself or any other person for travel to a foreign country.
A person has incurred expenditure exceeding Rs. 1 lakh towards payment of electricity bills.
A business has total sales, turnover, or gross receipts exceeding Rs. 60 lakh during the financial year.
A professional has gross receipts exceeding Rs. 10 lakh during the financial year.
The aggregate of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) is Rs. 25,000 or more (Rs. 50,000 for senior citizens).
A person has deposited Rs. 50 lakh or more in one or more savings bank accounts.
Even if not mandatory, it's a good idea to file an ITR to:
Carry forward losses.
Have proof of income for loans or visas.
Understanding ITR Forms: Which One is Right for You?
Choosing the correct form is a vital step when learning how to file ITR online. The Income Tax Department provides different ITR forms for various categories of taxpayers based on their sources of income. Here's a simple breakdown of the common forms for individuals for AY 2025-26:
ITR-1 (Sahaj): This form is for resident individuals having a total income up to Rs. 50 lakh from:
Salary or Pension
One House Property
Other sources (like interest income, family pension)
Agricultural income up to Rs. 5,000.
A recent update allows salaried individuals to report long-term capital gains (LTCG) up to Rs 1.25 lakh under ITR-1, under certain conditions.
It's not for individuals who are Directors in a company, have unlisted equity shares, have income from business/profession, or have more than one house property.
ITR-2: This form is for Individuals and Hindu Undivided Families (HUFs) who:
Are not eligible to file ITR-1.
Do not have income from "Profits and Gains of Business or Profession."
This form is suitable if a person has income from salary/pension, house property (can be more than one), capital gains, or other sources (including winnings from lottery or racehorses).
ITR-3:: This form is for Individuals and HUFs who:
Have income from "Profits and Gains of Business or Profession."
This form covers all types of income an ITR-2 filer might have, plus business or professional income.
ITR-4 (Sugam): This form is for resident Individuals, HUFs, and Firms (other than LLP) with total income up to Rs. 50 lakh and having income from business or profession computed under the presumptive taxation schemes (Sections 44AD, 44ADA, or 44AE).
Similar to ITR-1, certain taxpayers with limited LTCG can now use ITR-4.
It is not for those who are Directors in a company, have unlisted equity shares, or have income from more than one house property (unless it's loss from house property to be carried forward).
Decision Tree Idea (Textual):
Is your income from a business or profession?
Yes: Is it taxed presumptively (44AD, ADA, AE) and total income ≤ Rs. 50 lakh?
Yes: Use ITR-4 (Sugam).
No: Use ITR-3.
No (i.e., no business/profession income):
Is total income ≤ Rs. 50 lakh, from salary/pension, one house property, other sources, and agri income ≤ Rs. 5,000? (with allowance for specified LTCG up to Rs 1.25 lakh)
Yes: Use ITR-1 (Sahaj).
No: Use ITR-2.
Comparison Table:
ITR Form | Who it's for | Key Income Sources |
ITR-1 (Sahaj) | Resident Individuals (income ≤ Rs. 50L) | Salary, One House Property, Other Sources, Agri Income ≤ Rs. 5k, specific LTCG up to Rs 1.25L |
ITR-2 | Individuals/HUFs (no business/profession income) | Salary, House Property (any number), Capital Gains, Other Sources |
ITR-3 | Individuals/HUFs (with business/profession income) | All sources including Business/Profession |
ITR-4 (Sugam) | Individuals/HUFs/Firms (presumptive income ≤ Rs. 50L) | Business/Profession (presumptive), Salary, One House Property, Other Sources |
It's always best to check the latest guidelines from the Income Tax Department or use a detailed guide on ITR forms. The official ITR forms and utilities are available on the tax portal. This information is based on data for AY 2025-26.
Documents Required for Filing ITR Online (AY 2025-26)
Gathering the right papers is key before you learn how to file ITR online. For filing your Income Tax Return for AY 2025-26 (related to income earned in FY 2024-25), people should have the following documents handy.
Basic Information
PAN Card: Permanent Account Number is essential.
Aadhaar Card: Linking PAN with Aadhaar is mandatory.
Bank Account Details: Account number, IFSC code, and bank name for all accounts held. Ensure at least one is pre-validated for refunds.
Contact Details: Mobile number and email ID linked with Aadhaar and the e-filing portal.
Income Proofs:
Form 16/16A:
Form 16: Issued by the employer, it details salary income and TDS deducted. Employers typically issue this by June 15th.
Form 16A: Certificate for TDS deducted on income other than salary (e.g., interest from fixed deposits, professional fees).
Salary Slips: If Form 16 is not yet available or for cross-verification.
Bank Account Statements/Passbook: To check interest income, other credits.
Interest Certificates: From banks, post offices for interest earned on savings accounts, FDs, RDs.
Rental Income Details: If any, including rent receipts.
Capital Gains Statements:
Profit/loss statements from sale of shares, mutual funds (from brokers).
Sale deed for property transactions.
Income from Other Sources: Details of any other income like dividends, family pension, etc.
Deduction Proofs (Chapter VI-A):
IInvestment Proofs for Section 80C: Receipts for LIC premiums, PPF, ELSS, NSC, children's tuition fees, home loan principal repayment, etc.
Mediclaim Receipts (Section 80D): Health insurance premium payment receipts.
Donation Receipts (Section 80G): If claiming deduction for donations.
Education Loan Interest Certificate (Section 80E).
Home Loan Interest Certificate (Section 24(b)).
Other relevant deduction proofs (e.g., NPS contributions, 80TTA for savings account interest).
Tax Payment Proofs:
Form 26AS (Annual Tax Statement): This crucial document shows details of tax deducted at source (TDS), tax collected at source (TCS), advance tax paid, and self-assessment tax paid. It can be downloaded from the e-filing portal.
Annual Information Statement (AIS) & Taxpayer Information Summary (TIS): These provide a comprehensive view of a taxpayer's financial transactions reported by various entities. It's vital to reconcile income with AIS and TIS.
Challans for Advance Tax or Self-Assessment Tax paid.
Make sure all documents are for the Financial Year 2024-25 (Assessment Year 2025-26). To understand your Form 26AS or Form 16 better, specific guides can be very helpful.
Form 16: Contains details of your salary paid by the employer and TDS deducted by them.
Form 26AS: A consolidated tax credit statement. It reflects taxes deducted by your employer, banks, etc., plus any advance tax or self-assessment tax you've paid.
AIS: Shows details of your financial transactions like interest, dividends, securities transactions, mutual fund transactions, foreign remittances etc.
Pre-Filing Preparations: Before You Log In
Properly preparing before you file ITR online can make the process smoother. Before logging into the Income Tax e-Filing portal, it's wise to complete a few preliminary steps.
Here's a checklist:
Link PAN with Aadhaar: Ensure your PAN is linked with your Aadhaar. If not, do it immediately as it's mandatory. You can Link PAN with Aadhaar here.
Pre-validate Bank Account(s): Make sure at least one bank account is pre-validated and nominated for receiving tax refunds. Check this on the e-filing portal.
Active Mobile Number & Email: Confirm that the mobile number and email ID linked to your Aadhaar and the e-filing portal are active and accessible for OTPs and communications.
Download and Review Form 26AS, AIS, and TIS:
Access the e-filing portal to download your Form 26AS. Verify the TDS/TCS details with your actual income and tax payments.
Similarly, download your Annual Information Statement (AIS) and Taxpayer Information Summary (TIS). These documents provide a wider range of financial information reported to the tax department.
It is very important to reconcile the income shown in your records with the details in Form 26AS and AIS. Any mismatch can lead to tax notices.
Gather All Documents: Collect all necessary documents as listed in the "Documents Required" section. This includes Form 16s from all employers if you changed jobs during the year.
Rough Tax Calculation: Make an approximate calculation of your total income and tax liability. This helps in cross-checking the figures when you fill the ITR. You can use our income tax calculator for this.
Choose the Correct ITR Form: Based on your income sources, determine which ITR form is applicable to you.
Decide on Tax Regime: Decide if you want to opt for the New Tax Regime (default) or the Old Tax Regime for AY 2025-26. If opting for the Old Regime and you have business income, ensure Form 10-IEA is filed if required.
Completing these actions beforehand will save time and reduce the chances of errors while filing.
Step-by-Step Guide: How to File ITR Online on the e-Filing Portal (AY 2025-26)
This core section details how to file ITR online directly on the government's e-Filing portal. The process involves several stages, from logging in to submitting the return. Screenshots and steps are based on the official incometax.gov.in portal as of May 2025.
Logging into the Portal
Go to the official Income Tax e-Filing portal: Income Tax e-Filing Portal Login.
On the homepage, click on the 'Login' button.
Enter your User ID (which is your PAN or Aadhaar number) and click 'Continue'.
Confirm your secure access message and enter your password. Click 'Continue'. (Screenshot: Login page)
Navigating to File Income Tax Return
Once logged in, you will be on your Dashboard.
Go to the 'e-File' menu.
Under 'e-File', select 'Income Tax Returns'.
Then click on 'File Income Tax Return'. (Screenshot: Dashboard highlighting e-File > Income Tax Returns > File Income Tax Return)
Initial Selections
Select Assessment Year: Choose '2025-26' from the dropdown.
Select Mode of Filing: Choose 'Online'. (The 'Offline' mode involves downloading a utility, filling it, and uploading a JSON file, which is discussed later).
Click 'Continue'.
Select Status: Choose your applicable status (e.g., 'Individual', 'HUF'). Click 'Continue'. (Screenshot: Page for selecting AY, Mode, and Status)
Choosing the ITR Form
The system may suggest an ITR form based on the information it has.
If you know your ITR form, select it (e.g., ITR-1, ITR-2). If unsure, refer back to the "Understanding ITR Forms" section or use the 'Help me decide which ITR Form to file' option if available.
After selecting the ITR form, click 'Proceed with ITR- [Your Form Number]'. (Screenshot: ITR form selection page)
Understanding Pre-filled Data and Validating Sections
The portal pre-fills a lot of information from your PAN, Aadhaar, previous returns, Form 26AS, AIS, and details provided by your employer/banks. You need to review and validate each section carefully. The ITR form is typically divided into parts: Personal Information, Gross Total Income, Total Deductions, Tax Paid, and Total Tax Liability.
Let's proceed with an example of ITR-1.
Personal Information:
Verify your pre-filled details like PAN, Name, Aadhaar Number, Date of Birth, Contact Details (Mobile No., Email ID), and Address. Edit if necessary.
Select your 'Nature of Employment' (e.g., Central Govt, State Govt, PSU, Others, Not Applicable).
Under 'Filing Section', 'Filed u/s 139(1) - Return filed on or before the due date' will usually be auto-selected if filing on time.
Tax Regime:
You will need to confirm if you are opting for the New Tax Regime or the Old Tax Regime. This is a crucial step. If you opt out of the new regime (i.e., choose the old one), select the relevant option. For those without business income, this choice is made here. For those with business income, Form 10-IEA might be a prerequisite to opt-out.
Provide details of all your Indian bank accounts. Select one account for refund credit. Ensure it is pre-validated.
Confirm this section. (Screenshot: Personal Information section of ITR form)
Gross Total Income:
Salary/Pension: Details are often pre-filled from Form 16. Verify salary, allowances, perquisites. Claim exemptions like House Rent Allowance (HRA), Leave Travel Allowance (LTA) if applicable and if you opted for the Old Tax Regime.
Income from House Property: If you have one house property, declare income from it. This could be self-occupied (interest on housing loan can be claimed as a deduction up to limits) or let-out (rent received minus deductions like municipal taxes and standard deduction).
Income from Other Sources: Report interest from savings accounts, fixed deposits, dividends, family pension, etc. Cross-verify this with your bank statements, AIS, and Form 26AS.
Ensure all income sources are reported accurately. Reconcile with AIS and Form 26AS to avoid discrepancies.
Confirm this section. (Screenshot: Gross Total Income sections - Salary, House Property, Other Sources)
Total Deductions (Chapter VI-A - if opting for Old Tax Regime):
This section allows you to claim deductions under various sections like 80C (LIC, PPF, ELSS, home loan principal), 80D (health insurance premium), 80E (education loan interest), 80G (donations), 80TTA/80TTB (interest on savings accounts), etc.
Enter the amounts for which you have proof. The portal may pre-fill some based on information from your employer or AIS.
Ensure you are eligible for the deductions claimed and have supporting documents. You can learn more about Section 80C deductions and others.
Confirm this section. (Screenshot: Total Deductions section)(Call-out Box: Important Tip! Only claim deductions for which you have valid proofs. The New Tax Regime offers very few deductions.)
Tax Paid:
This section will show details of:
TDS (Tax Deducted at Source): From salary (Form 16), interest (Form 16A), etc. This is usually pre-filled from Form 26AS.
TCS (Tax Collected at Source): If applicable.
Advance Tax Paid: If you paid any.
Self-Assessment Tax Paid: If you paid any.
Verify these details meticulously with your Form 26AS and tax payment challans.
Confirm this section. (Screenshot: Tax Paid section)
Total Tax Liability:
Based on the income and deductions you've entered, the system calculates your tax liability.
Review the computation carefully. It will show gross tax liability, rebates (like Section 87A if applicable), health and education cess.
The final figure will show if you have tax payable, if you are due for a refund, or if your tax is exactly paid.
Confirm this section. (Screenshot: Total Tax Liability computation summary)
Confirming the Summary and Proceeding
After confirming all individual sections, you'll be shown a summary of your return. Review it one last time.
Click 'Proceed'.
Dealing with Tax Payable
If Tax is Payable: The portal will show the amount due. You will have options:
Pay Now: You can pay immediately using the e-Pay Tax facility on the portal via net banking or credit/debit card (through specified gateways). Payment is typically made using Challan 280.
Pay Later: You can submit the ITR, but it will be considered defective until you pay the tax. It's highly advisable to pay before submitting to avoid interest and other consequences.
(Screenshot: Tax payable screen with Pay Now / Pay Later options) For details on payment, one might refer to the official e-Pay Tax facility guide. [Generic link, actual link might vary]
If Refund is Due or Tax is Nil: You can proceed to submit the ITR.
Submitting the Return and Downloading ITR-V/JSON
Once you are ready (and any tax due is paid), click 'Preview and Submit'.
Review the preview of your ITR carefully.
Check the declaration box and click 'Proceed to Validation'.
If there are errors, the system will highlight them. Correct the errors and repeat the preview and validation steps.
Once validation is successful, click 'Proceed to Verification'. You will be prompted to e-verify your return. It's best to e-verify immediately. (E-verification methods are detailed in the next section).
After successful submission (and ideally, e-verification), an acknowledgment (ITR-V) is generated if e-verification is pending or done later via ITR-V. If e-verified immediately, the process is complete, and you can download the filed ITR JSON utility or the ITR acknowledgment. (Screenshot: Submission success page, ITR-V download option)
This step-by-step process should help most individuals file their ITR-1 or similar simple returns online. For complex returns or if unsure, seeking professional help is advisable.
Filing ITR Using Offline Utility (JSON)
While online filing is common, some people may need to know how to file ITR online using the offline utility. This method is often used for more complex ITR forms like ITR-2 and ITR-3, if the online mode for these is less stable, if internet connectivity is an issue, or simply by choice.
The general steps are:
Download the Utility: Go to the Income Tax portal's download section (Download ITR Offline Utilities). Download the relevant ITR preparation utility (Excel or Java-based, which generates a JSON file). Choose the one for Assessment Year 2025-26.
Install/Extract Utility: If it's a Java utility, you might need to install it. Excel utilities are straightforward.
Fill Data Offline: Open the utility and fill in all your income, deduction, and tax details, similar to the online form. The utility will have various sheets/sections corresponding to the ITR form. You can also import pre-filled data (a JSON file downloadable from the portal) into the utility.
Validate and Generate JSON: The utility will have options to validate the data entered. Once all errors are corrected, generate the JSON file. This file contains all your ITR data in a machine-readable format.
Log in to e-Filing Portal: Go to the Income Tax e-Filing portal and log in.
Navigate to Upload: Follow the path: e-File > Income Tax Returns > File Income Tax Return. Select AY 2025-26, but choose 'Offline' as the mode of filing.
Upload JSON: Attach the generated JSON file and submit.
E-verify: After successful upload, you must e-verify your return using the methods described in the next section.
This offline method allows taxpayers to fill their details at their own pace without needing constant internet, uploading only the final JSON file. (Visual Suggestion: Numbered steps. Screenshots showing where to download utility and the JSON upload screen on the portal.)
E-Verifying Your Filed ITR: The Crucial Final Step
Knowing how to file ITR online is incomplete without understanding e-verification. After submitting your Income Tax Return, the process is not over until you e-verify it. E-verification is mandatory and must be completed within 30 days of filing the ITR. If not verified within this timeframe, the ITR is treated as invalid or not filed.
Here are the common methods for e-verification:
Aadhaar OTP:
This is one of the quickest methods.
Your mobile number must be linked with your Aadhaar.
Select 'Aadhaar OTP'. You will receive an OTP on your Aadhaar-registered mobile.
Enter the OTP to e-verify.
Net Banking:
Log in to your net banking account with your bank.
Look for the 'Income Tax e-Filing' or 'e-Verify' option (this varies by bank).
You will be redirected to the e-filing portal, where you can select the return and e-verify.
Bank Account EVC (Electronic Verification Code):
You can generate an EVC through your pre-validated and EVC-enabled bank account on the e-filing portal.
The EVC is sent to your mobile number and email ID registered with the bank.
Use this EVC to e-verify your return on the e-filing portal.
Demat Account EVC:
Similar to bank account EVC, you can generate an EVC using your pre-validated and EVC-enabled Demat account.
The EVC is sent to your mobile and email registered with the Demat account.
Use this EVC to e-verify.
Sending Signed ITR-V to CPC, Bengaluru (Last Resort):
If you cannot use any of the online methods, you can opt for this.
Download the ITR-V (Income Tax Return – Verification) form from the e-filing portal.
Print it, sign it in blue ink, and send it via ordinary post or speed post (not courier) to: Centralised Processing Centre (CPC), Income Tax Department, Bengaluru – 560500, Karnataka.
It must reach CPC within 30 days of filing your ITR.
E-verification is a critical final step. Completing it ensures your filed ITR is processed. (Visual Suggestion: Bullet points for each method. Screenshot of the e-verification options page on the portal.)"E-verification must be completed within 30 days of filing; otherwise, the ITR is considered invalid."
What Happens After Filing and E-Verification?
After you successfully file ITR online and e-verify it, several things happen. The Income Tax Department (specifically the Centralised Processing Centre - CPC) processes your return.
Here's what to expect:
ITR Status: You can check the status of your ITR on the e-filing portal. The status may show:
Successfully e-Verified: Your return is filed and verified.
Processing: Your return is being processed by the Income Tax Department.
Processed: Your return has been processed.
Refund Issued: If you had a refund due and it has been sent.
Case Transferred to AO (Assessing Officer): In some cases, your return might be selected for scrutiny or further checks.
Once your return is processed, the Income Tax Department will send you an intimation notice under Section 143(1) via email and SMS. It will also be available in your e-filing account.
This intimation shows the department's computation of your income and tax liability compared to what you declared in your ITR.
It will indicate one of three things:
No Demand, No Refund: Your calculations match the department's.
Refund Determined: You are due a refund, and the amount will be mentioned.
Demand Determined: You have additional tax to pay. The notice will specify the amount and reason.
It's very important to read this intimation carefully. If there's a demand, you need to pay it within the specified time. If you disagree with the demand or any adjustments, you can file a rectification request or appeal as per the procedure.
Receiving Refunds:
If a refund is due and your return is processed without issues, the refund is usually credited to your pre-validated bank account (nominated for refund) within a few weeks to a few months. Timelines can vary.
Record Keeping: Keep a copy of your filed ITR, the ITR-V acknowledgment, and the intimation u/s 143(1) for your records.
By understanding these post-filing steps and regularly checking your ITR status and communications from the department, you can stay informed. If you receive any notices, understanding tax notices is crucial.
Common Mistakes to Avoid When Filing ITR Online (And How to Prevent Them)
Knowing how to file ITR online also involves being aware of common pitfalls. Many taxpayers make small errors that can lead to notices, delays in refunds, or even penalties.
Here's a list of common mistakes and how to steer clear of them:
Mistake | Consequence | Prevention Tip |
Selecting the Wrong ITR Form | Return may be considered defective or invalid. | Carefully assess your income sources (salary, capital gains, business, etc.) and choose the correct ITR form as per eligibility. |
Choosing the Incorrect Assessment Year (AY) | Filing for the wrong year; will not fulfill current year's obligation. | Always select the correct AY (e.g., for income earned in FY 2024-25, the AY is 2025-26). |
Not Reporting All Income Sources | Under-reporting income can lead to scrutiny, interest, and penalties. | Declare all income, including interest from savings/FDs, rental income, capital gains, freelance income, etc. Reconcile with Form 26AS & AIS. |
Ignoring Form 26AS and AIS/TIS | Mismatches between declared income and Form 26AS/AIS can trigger notices. | Download and thoroughly review Form 26AS and AIS. Ensure all TDS/TCS and reported incomes are consistent with your ITR. |
Calculation Errors | Incorrect tax liability, either underpayment or overpayment. | Double-check all calculations, especially for deductions and tax computation. Use the portal's auto-calculation features carefully. |
Not Pre-Validating Bank Account | Refund, if any, may not be credited or get delayed. | Ensure the bank account chosen for refund is pre-validated and linked with PAN. |
Missing E-Verification | ITR will be considered invalid if not e-verified within 30 days of filing. | E-verify your return promptly using Aadhaar OTP, net banking, or other available methods. |
Not Claiming Eligible Deductions | Paying more tax than necessary (if opting for Old Regime). | Review all eligible deductions (80C, 80D, HRA etc.) under the Old Tax Regime and claim them with proper documentation. |
Incorrect Personal Details | Communication issues, refund delays (e.g., wrong bank IFSC). | Ensure PAN, Aadhaar, address, mobile number, email, and bank details are accurate and updated on the portal. |
Delay in Filing | Late filing fees (u/s 234F), interest on tax due (u/s 234A), loss of certain benefits. | File your ITR well before the due date (extended to Sep 15, 2025, for AY 2025-26 for many). |
By being mindful of these common errors, taxpayers can ensure a smoother and more accurate ITR filing experience. A good ITR filing checklist can be very handy.
Filing a Revised Return or Belated Return
Sometimes, even after knowing how to file ITR online, mistakes happen, or deadlines are missed. The Income Tax Act provides options in such scenarios.
Revised Return (u/s 139(5)):
If a person discovers any mistake, omission, or wrong statement in the original ITR filed, they can file a Revised Return.
A revised return can be filed before the end of the assessment year or before the completion of the assessment, whichever is earlier. For AY 2025-26, this would generally be up to December 31, 2025 (assuming original due date was July 31/Sep 15 and no assessment completed earlier).
The original ITR is replaced by the revised ITR. There's no penalty for filing a revised return.
Belated Return (u/s 139(4)):
If an individual misses the original due date for filing the ITR (e.g., September 15, 2025, for AY 2025-26 for most individuals), they can file a Belated Return.
A belated return can be filed before the end of the relevant assessment year (i.e., by December 31, 2025, for AY 2025-26) or before the completion of assessment, whichever is earlier.
Filing a belated return may attract a late filing fee under Section 234F.
Certain losses (like business losses, capital losses) cannot be carried forward if the return is filed late. However, loss from house property can still be carried forward.
Updated Return (ITR-U) (Section 139(8A)):
If a taxpayer missed filing their return, or made errors in their original, revised, or belated return, they can file an Updated Return (ITR-U).
ITR-U can be filed within 24 months from the end of the relevant assessment year, subject to certain conditions (e.g., it should not be a return of loss or decrease tax liability/increase refund).
Filing ITR-U involves paying additional tax (25% or 50% of aggregate tax and interest, depending on when it's filed).
Comparison:
Feature | Revised Return (139(5)) | Belated Return (139(4)) | Updated Return (139(8A)) |
Purpose | Correct mistakes in original ITR | File ITR after due date | File if missed/errors, with additional tax |
Timeline | By Dec 31 of AY (or assessment completion) | By Dec 31 of AY (or assessment completion) | Within 24 months from end of AY |
Penalty/Fee | No specific penalty | Late filing fee u/s 234F may apply | Additional tax payable |
Loss Carry Fwd | Generally allowed | Certain losses restricted | Not if it results in loss or increases refund |
For specific situations, it's good to consult a guide to filing a revised return or seek expert advice.
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While knowing how to file ITR online is empowering, the process can sometimes feel a bit complex, especially with changing rules or diverse income sources. TaxBuddy's expert services can simplify your Income Tax Return filing. Our professionals ensure accuracy, help maximize your deductions under the chosen tax regime, and provide complete peace of mind.
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Frequently Asked Questions (FAQs) Here are answers to some common questions about how to file ITR online:
What is the last date to file ITR for AY 2025-26?
For most individual taxpayers, the last date to file ITR for AY 2025-26 (FY 2024-25) has been extended to September 15, 2025. For taxpayers whose accounts need to be audited, the deadline is usually later.
Can I file ITR online for free?
Yes, you can file your ITR online for free directly through the Income Tax Department's official e-filing portal. Tax filing platforms like TaxBuddy might charge a fee for their expert assistance and value-added services.
What if I don't have Form 16? Can I still file ITR?
Yes, you can still file your ITR even if you don't have Form 16. You can use your salary slips to calculate your salary income. You should also check Form 26AS and AIS for TDS details and other income
How to choose between the old and new tax regime while filing ITR?
For AY 2025-26, the new tax regime is the default. You can opt for the old tax regime if it's more beneficial. This usually depends on the deductions and exemptions you are eligible for. Salaried individuals without business income can choose this directly in the ITR form. Those with business income might need to file Form 10-IEA to opt for the old regime. It's wise to calculate tax under both regimes.
What happens if I miss the ITR filing deadline?
If you miss the deadline, you can file a belated return by December 31, 2025, for AY 2025-26. However, you might have to pay a late filing fee under Section 234F and interest under Section 234A on any outstanding tax. Also, you may not be able to carry forward certain losses.
How much time does it take to get an income tax refund?
The time for receiving an income tax refund can vary. After successful e-verification and processing of your ITR, refunds are generally issued within a few weeks to a few months. It depends on the department's processing timelines.
Can I file ITR for previous years online?
Yes, for past years where the belated return deadline has passed, you might be able to file an Updated Return (ITR-U) under Section 139(8A) for up to two years from the end of the relevant assessment year, subject to certain conditions and payment of additional tax.
Is it mandatory to link PAN with Aadhaar for ITR filing?
Yes, it is mandatory to link your PAN with Aadhaar for filing your ITR, unless specifically exempted.
How to download a copy of my filed ITR?
You can download a copy of your filed ITR (ITR-V acknowledgment or the complete form in JSON/PDF format) from the Income Tax e-filing portal under the 'e-File' -> 'Income Tax Returns' -> 'View Filed Returns' section after logging in.
What if my TDS deducted is more than my actual tax liability?
If the TDS deducted is more than your actual tax liability, you will be eligible for a tax refund. You must file your ITR to claim this refund.
Do I need a Digital Signature Certificate (DSC) for online ITR filing?
For individuals, a DSC is generally not mandatory for filing ITR if you can verify using Aadhaar OTP, EVC through net banking, etc. However, for some entities like companies and for taxpayers whose accounts are required to be audited, DSC might be mandatory.
How to report income from multiple employers?
If you worked for multiple employers during the financial year, you need to collect Form 16 from all of them. Add up the salary income from all employers and report the consolidated income in your ITR.
What income is exempt from tax but needs to be reported in ITR?
Certain exempt incomes, like agricultural income (if above Rs. 5,000 for ITR-1), interest from PPF, etc., need to be reported in the ITR under the 'Exempt Income' schedule for disclosure purposes, even though they are not taxed.
How to check if my ITR has been processed?
You can check the status of your ITR on the e-filing portal after logging in. It will show if the return is 'Successfully e-Verified', 'Under Processing', 'Processed', 'Refund Issued', etc. You will also receive an intimation u/s 143(1) once it's processed.
What if I make a mistake in my filed ITR?
If you make a mistake in your filed ITR, you can file a Revised Return under Section 139(5) to correct it. This can be done before December 31 of the assessment year or before assessment completion.
Conclusion: Take Control of Your Taxes by Filing ITR Online Learning how to file ITR online empowers individuals to manage their tax obligations efficiently. Timely and accurate ITR filing is a hallmark of financial responsibility and ensures compliance with the law.
By understanding the requirements, gathering documents, choosing the correct form, and carefully following the e-filing steps, taxpayers can file their returns with confidence. Remember, fulfilling your tax duties contributes to nation-building. If the process seems daunting, or for complex scenarios, professional help is always a sensible option. For any assistance, feel free to contact TaxBuddy for assistance.
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