How to File Income Tax Returns (ITR) Online at www.incometax.gov.in – Step-by-Step Guide AY 2025-26
The Income Tax Department of India has enabled online filing of Income Tax Returns (ITR) for the Assessment Year 2025–26 through its official e-filing portal – www.incometax.gov.in. Individuals can easily file ITR-1 (Sahaj) and ITR-4 (Sugam) online by following a few simple steps. How to do Income Tax e-Filing Online for AY 2025-26? Step-by-step guide to file ITR at www.incometax.gov.in. Know eligibility, forms, due date, and FAQs.
Eligibility to File ITR-1 and ITR-4 Forms
ITR-1 (Sahaj): For individuals with income up to ₹50 lakh from salary, one house property, and other sources like interest.
ITR-4 (Sugam): For individuals, HUFs, and firms (except LLPs) having presumptive income under Sections 44AD, 44ADA, or 44AE, with total income up to ₹50 lakh.
- Ensure PAN and Aadhaar are linked
- Use pre-filled details carefully – verify all entries
- ITR Filing Due Date for AY 2025–26: July 31, 2025
- For offline mode, use Excel utilities from the portal
STEP-BY-STEP GUIDE TO FILE ITR ONLINE (E-FILING) FOR AY 2025–26
Prepare Required Documents
Before starting, keep the following documents ready:
- PAN card
- Aadhaar card
- Form 16 (if salaried)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS) / Taxpayer Information Summary (TIS)
- Bank account details (account number, IFSC)
- Investment proofs (80C, 80D etc. if applicable)
- Capital gains, rental income, or business income details (if applicable)
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STEP 2: Register/Login on Income Tax Portal
- Go to: https://www.incometax.gov.in
- Click on ‘Login’ at the top right.
- Use your PAN as user ID and enter your password.
- If new user, click ‘Register’ and follow instructions.
- _______________________
Choose the ITR Form
Select the correct ITR form based on your income type:
- ITR Form Who Should Use
- ITR-1 (Sahaj) Salaried individuals with income up to ₹50 lakh and income from one house property
- ITR-2 Individuals/HUFs with capital gains or multiple properties
- ITR-3 Business/profession income
- ITR-4 (Sugam) Presumptive income scheme under section 44AD, 44ADA, etc.
- You can also use the ‘Help me decide which ITR Form’ tool on the portal.
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STEP 4: Select the Filing Mode
On dashboard, go to:
e-File > Income Tax Returns > File Income Tax Return
• Assessment Year: 2025–26
• Mode: Online
• Status: Individual
• Select ITR Form: e.g., ITR-1
_______________________
STEP 5: Fill the ITR Form Online
Sections will be auto-filled using AIS/Form 26AS:
- Personal Information
- Income Details (Salary, house property, other income)
- Tax Details (TDS, Advance Tax)
- Deductions under 80C, 80D, etc.
- Bank Account details
- Review every pre-filled section carefully and correct if needed.
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STEP 6: Validate and Preview
• After entering details, click ‘Proceed’
• Portal will show summary of tax computation
o Refundable / Payable Tax
• If tax is payable, pay using e-Pay Tax (Challan 280)
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STEP 7: Submit and e-Verify
Once satisfied
- Click ‘Submit’
- Then, e-verify your return using any one method:
- Aadhaar OTP (linked phone)
- Net banking
- Demat account
- Bank ATM (EVC)
Note: You must e-verify within 30 days of filing to complete the process.
Important Dates for AY 2025–26
Activity Due Date
- ITR Filing (individuals not under audit) 31st July 2025
- ITR Filing (if audit required) 31st October 2025
Tips for e- Filling Income Tax
• Always download and verify Form 26AS and AIS.
• Use correct ITR Form to avoid notices.
• File before the due date to avoid late fee under Section 234F.
Click Here to Fill e-Filling Income Tax Online
Frequently Asked Questions (FAQs)
Q1. What is the last date for filing ITR for AY 2025–26?
👉 July 31, 2025, for individuals not requiring audit.
Q2. Can I file ITR without Form 16?
👉 Yes, if you have salary slips and know your TDS details.
Q3. Is it mandatory to e-verify the ITR?
👉 Yes. Without verification, your return is not valid.
Q4. Can I revise my ITR after submission?
👉 Yes, use the “Revised Return” option within the due date.
Q5. What if I miss the ITR filing deadline?
👉 You can still file a belated return with late fees up to ₹5,000.