Filing your Income Tax Return (ITR) online in India is entirely possible without professional help — if your income is straightforward. This guide walks you through every step: choosing the right form, gathering documents, navigating the e-filing portal, and submitting and verifying your return for FY 2024-25 (Assessment Year 2025-26).
Key Takeaways
- The e-filing portal is at incometax.gov.in
- Most salaried individuals file ITR-1 (Sahaj)
- Due date for non-audit cases: 31 July 2025
- Late filing attracts a fee of ₹5,000 (₹1,000 if income ≤ ₹5 lakh) under Section 234F
- You must e-verify within 30 days of filing — an unverified return is invalid
- New tax regime is the default for FY 2024-25; opt for old regime explicitly if you prefer it
Step 1: Choose the Correct ITR Form
The Income Tax Department offers several ITR forms depending on your source and level of income. Using the wrong form can result in a defective return notice.
| ITR Form | Who Should File |
|---|---|
| ITR-1 (Sahaj) | Resident individuals with salary/pension, one house property, other sources (interest), income up to ₹50 lakh. Not for NRIs or those with capital gains. |
| ITR-2 | Individuals/HUFs with capital gains, more than one house property, foreign income/assets, or income above ₹50 lakh. Salaried person with mutual fund gains uses this. |
| ITR-3 | Individuals/HUFs with income from business or profession (along with any other income). |
| ITR-4 (Sugam) | Individuals, HUFs, and firms (not LLPs) opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE, with business/professional income up to ₹2 crore / ₹75 lakh. |
| ITR-5 | Partnership firms, LLPs, AOPs, BOIs (not for individuals or companies). |
| ITR-6 | Companies other than those claiming exemption under Section 11. |
| ITR-7 | Persons/entities required to file under Sections 139(4A) to 139(4F) — trusts, political parties, research institutions. |
Practical rule: If you are a salaried employee with no business income and no capital gains, start with ITR-1. If you sold shares, mutual funds, or property during FY 2024-25, use ITR-2.
Step 2: Gather Documents Before You Start
Having all documents ready prevents mistakes and saves time. Collect the following:
Mandatory for Most Filers
- PAN card and Aadhaar (must be linked before filing)
- Form 16 from employer (Part A: TDS certificate; Part B: salary computation)
- Form 26AS — download from the e-filing portal; shows TDS deducted against your PAN
- Annual Information Statement (AIS) — a comprehensive statement of all financial transactions reported against your PAN (available in the portal under "Services > AIS")
- Bank account details (account number, IFSC) for refund credit
Additional Documents as Applicable
- Interest certificates from banks and post offices (for savings account / FD interest)
- Home loan interest certificate (for Section 24 deduction)
- Investment proofs for 80C (PPF, ELSS, LIC premium receipts, provident fund)
- Health insurance premium receipts for Section 80D
- Rent receipts if claiming HRA (if not submitted to employer)
- Capital gains statements from broker or mutual fund (for ITR-2/3)
- Foreign income and asset details (for Schedules FA and FSI)
Step 3: Check Your Tax Liability Using the Correct Slab Rates
For FY 2024-25, the new tax regime is the default. You can still choose the old regime, but you must do so explicitly when filing. Budget 2024 revised the new regime slabs:
New Tax Regime — FY 2024-25 (Default)
| Total Income | Tax Rate |
|---|---|
| Up to ₹3,00,000 | NIL |
| ₹3,00,001 to ₹7,00,000 | 5% |
| ₹7,00,001 to ₹10,00,000 | 10% |
| ₹10,00,001 to ₹12,00,000 | 15% |
| ₹12,00,001 to ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Standard deduction under the new regime: ₹75,000 (raised in Budget 2024 from ₹50,000). Rebate under Section 87A: If total income after standard deduction does not exceed ₹7 lakh, the entire tax liability is rebated (zero tax payable). For FY 2024-25, this rebate is ₹25,000.
Old Tax Regime (Opt-in Required)
| Total Income | Tax Rate |
|---|---|
| Up to ₹2,50,000 | NIL |
| ₹2,50,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Health and Education Cess: 4% on total tax (both regimes).
If you have significant investments in 80C instruments, pay HRA, or have home loan interest, the old regime may result in lower tax. See our detailed income tax filing guide for a break-even analysis.
Step 4: Log In to the e-Filing Portal
- Visit www.incometax.gov.in
- Click Login → enter your PAN as the User ID
- Enter your password (set during registration) and complete the OTP verification
- If you are a first-time user, click Register and complete the registration using PAN and Aadhaar
Step 5: Download Pre-Filled Data
The e-filing portal now pre-fills much of your return automatically from information reported by employers, banks, and other deductors. This is called pre-filled XML / JSON.
- After login, go to e-File > Income Tax Returns > File Income Tax Return
- Select Assessment Year: 2025-26
- Select filing mode: Online (recommended for ITR-1 and ITR-2)
- Click Let's Get Started — the portal will load your pre-filled data
Before accepting pre-filled data, cross-check every figure against your Form 26AS and AIS. Mismatches can cause processing delays or notices.
Step 6: Fill in the Return — Section by Section
Personal Information
Verify your name, date of birth, address, email, and mobile number. Ensure the mobile number and email are active, as OTPs and notices will be sent to these.
Income Details
- Salary income: Pre-filled from Form 16. Verify against your pay slips and Form 16 Part B.
- House property income: Enter annual value, municipal taxes, and home loan interest (maximum ₹2 lakh under old regime for self-occupied property).
- Other sources: Add interest income from savings accounts (₹10,000 deductible under 80TTA if using old regime), FD interest, dividends (fully taxable in recipient's hands).
- Capital gains (ITR-2): Long-term capital gains (LTCG) on equity above ₹1.25 lakh are taxed at 12.5% for FY 2024-25 (post Budget 2024 change from 10%). Short-term capital gains on equity are taxed at 20% (changed from 15% in Budget 2024).
Deductions (If Opting for Old Regime)
Complete Schedule VI-A with:
- Section 80C: Up to ₹1,50,000 (PPF, ELSS, EPF, LIC, home loan principal, tuition fees)
- Section 80D: Up to ₹25,000 for self and family (₹50,000 if a senior citizen is covered)
- Section 80TTA: Up to ₹10,000 interest from savings accounts
- Section 80CCD(1B): Additional ₹50,000 for NPS contributions
Tax Paid Details
- Pre-filled TDS from Form 26AS
- Add advance tax challans (if you paid advance tax)
- Add self-assessment tax challan details if you made any additional payment
Step 7: Review Tax Computation and Pay Self-Assessment Tax if Required
The portal automatically computes:
- Total income after deductions
- Tax liability (including surcharge and cess)
- Less: TDS already deducted and advance tax paid
- Balance payable or refund due
If tax is payable, click Pay Now to pay self-assessment tax through Challan 280 via net banking or UPI. Keep the BSR code and challan serial number — enter them in the return before submitting.
For TDS compliance and advance tax planning, keeping quarterly estimates updated prevents large year-end payments.
Step 8: Submit and E-Verify
After reviewing all sections:
- Click Preview Return — do a final check
- Click Proceed to Validation — the portal flags any errors
- Click Proceed to Verification
E-Verification Options (Complete Within 30 Days of Filing)
- Aadhaar OTP — instant; OTP sent to Aadhaar-linked mobile number (recommended)
- Net banking — log in through your bank's net banking and verify
- DEMAT account — EVC through your stockbroker
- Bank account EVC — pre-validate your bank account on the portal
- Physical ITR-V — print, sign in blue ink, and send by speed post to CPC Bengaluru within 30 days
An unverified return is legally treated as if it was never filed. This is one of the most common mistakes filers make.
Due Dates and Late Filing Penalties
| Category of Taxpayer | Due Date (AY 2025-26) |
|---|---|
| Individuals, HUFs, firms (non-audit) | 31 July 2025 |
| Companies; cases requiring audit | 31 October 2025 |
| Cases requiring transfer-pricing report | 30 November 2025 |
| Belated return (after due date) | 31 December 2025 |
| Updated return (ITR-U) | Up to 2 years from end of assessment year |
Late filing fee under Section 234F:
- ₹5,000 if filed after the due date (before 31 December)
- ₹1,000 if total income does not exceed ₹5 lakh
Interest on tax payable: Section 234A charges interest at 1% per month (or part of month) on unpaid tax for every month of delay beyond the due date.
Common Mistakes to Avoid
- Wrong ITR form — results in a defective return notice; refile promptly
- Not checking AIS — AIS captures dividends, interest, high-value transactions; mismatch causes scrutiny
- Missing bank accounts — you must declare all bank accounts held during FY 2024-25
- Not reporting exempt income — LTCG on equity up to ₹1.25 lakh and dividend income are exempt from tax but must still be reported
- Forgetting to verify — one of the most common errors; return is invalid without verification
- Incorrect regime selection — the new regime is the default; if you want the old regime's deductions, explicitly select it
For complex situations — capital gains from property sale, foreign income, business income, or responding to an income tax notice — professional guidance reduces the risk of errors.
After Filing: What to Expect
- Processing: CPC Bengaluru processes filed returns electronically. Processing time varies from a few days to several weeks.
- Intimation under Section 143(1): Once processed, you receive an email with the outcome — refund, additional demand, or no change. Check your registered email.
- Refund: If a refund is due, it is credited directly to your pre-validated bank account, usually within 4–8 weeks of processing.
- Defective return notice: If the return has errors, the department issues a defective return notice under Section 139(9). You have 15 days to respond and rectify.
When to Consult a CA
While filing ITR-1 is manageable for most salaried individuals, consider professional assistance if you have:
- Capital gains from property, stocks, or mutual funds
- Income from multiple employers in the same year
- Foreign income, assets, or foreign tax credit claims
- Business or professional income
- Received a notice from the Income Tax Department
- Discrepancies between AIS and your actual transactions
Our income tax filing service can review your returns for accuracy before submission and handle the entire filing process on your behalf.
This article is for general informational purposes only and does not constitute professional advice. Tax laws and due dates are subject to change. Consult a qualified Chartered Accountant for advice specific to your situation.
Frequently Asked Questions
What is the last date to file ITR for FY 2024-25 (AY 2025-26)?
For individuals and HUFs not subject to audit, the due date to file ITR for FY 2024-25 is 31 July 2025. For taxpayers whose accounts must be audited, the deadline is 31 October 2025.
Which ITR form should a salaried person file?
A salaried individual with income from salary, one house property, and other sources (interest, dividends) up to ₹50 lakh should file ITR-1 (Sahaj). If capital gains are involved, ITR-2 is applicable.
Can I file ITR without Form 16?
Yes. If your employer has not issued Form 16, you can still file using your salary slips and Form 26AS or the Annual Information Statement (AIS) from the e-filing portal to verify TDS deducted.
What is the penalty for filing ITR after the due date?
Under Section 234F, a late filing fee of ₹5,000 applies if the return is filed after the due date. If total income does not exceed ₹5 lakh, the maximum fee is ₹1,000.
Is it compulsory to verify the ITR after filing?
Yes. Filing the ITR and verifying it are two separate steps. You must e-verify the return within 30 days of filing (through Aadhaar OTP, net banking, DEMAT account, or by sending a physical ITR-V to CPC Bengaluru). An unverified return is treated as not filed.