Filing your Income Tax Return (ITR) online is one of the most important financial responsibilities for every taxpayer in India. Whether you are a salaried employee, self-employed professional, or business owner, submitting your ITR correctly ensures compliance with the Income Tax Act and helps you claim eligible refunds.
This detailed guide explains how to file ITR online on the Income Tax e-filing portal (incometax.gov.in), the documents you need, the steps involved, and some practical tips to avoid common mistakes.
What Is ITR and Why Should You File It?
An Income Tax Return (ITR) is a statement of your income, expenses, deductions, and taxes paid during a financial year. You submit this to the Income Tax Department to calculate your final tax liability or refund.
Importance of Filing ITR
· Legal requirement – Filing is mandatory if your income exceeds the basic exemption limit.
· Refund claim – If excess tax has been deducted (TDS), you can get a refund only after filing ITR.
· Financial proof – Your ITR serves as official income proof for loans, visas, or credit card applications.
· Avoid penalties – Non-filing or late filing may lead to interest, penalties, or even prosecution.
Eligibility: Who Needs to File an ITR?
You must file an ITR if:
· Your total income exceeds ₹2.5 lakh (₹3 lakh for senior citizens) in a financial year.
· You wish to claim a refund of TDS deducted by your employer or bank.
· You earned income from abroad, or have foreign assets.
· You are a company, partnership firm, LLP, or trust.
· You had deposits above ₹1 crore in a bank, spent over ₹2 lakh on foreign travel, or paid electricity bills over ₹1 lakh.
Even if your income is below the threshold, filing voluntarily helps maintain clean financial records and strengthens your credit profile.
Different Types of ITR Forms
Before filing, you must know which ITR form applies to you. The right selection ensures accurate processing and faster refunds.
ITR Form
Applicable For
Key Details
ITR-1 (Sahaj)
Salaried individuals, pensioners, or those with one house property and income up to ₹50 lakh
Simplest form for basic income
ITR-2
Individuals/HUFs with capital gains, multiple properties, or foreign income
Common among investors
ITR-3
Individuals with business or professional income
For self-employed professionals
ITR-4 (Sugam)
Small businesses under presumptive taxation (Sec 44AD, 44ADA)
For small traders, freelancers
ITR-5/6/7
Firms, LLPs, companies, and trusts
Complex entities
Documents Required Before Filing ITR Online
To ensure a smooth process, keep these documents ready:
· PAN card and Aadhaar card
· Form 16 from your employer (for salaried persons)
· Form 26AS / AIS / TIS – for income and TDS summary
· Bank statements for all accounts
· Investment proofs (LIC, PPF, ELSS, etc.)
· Home-loan interest certificate, rent receipts (for HRA)
· Capital gains statements (if any)
· Business or professional income details (for ITR-3 or 4)
How to File ITR Online: Step-by-Step Guide (2025)
Let’s look at the complete step-by-step process of filing your Income Tax Return on the official government portal.
Step 1: Visit the Income Tax e-Filing Portal
Go to https://www.incometax.gov.in.
This is the official e-filing portal managed by the Central Board of Direct Taxes (CBDT).
Step 2: Log In Using PAN or Aadhaar
· Click Login on the top right.
· Enter your PAN (Permanent Account Number) as your User ID.
· Use password and OTP sent to your registered mobile number/email.
If you are a first-time user, click Register and complete one-time registration using PAN and Aadhaar.
Step 3: Choose “File Income Tax Return”
Once logged in, click e-File → Income Tax Returns → File Income Tax Return.
· Select the Assessment Year (AY 2025-26) for income earned in FY 2024-25.
· Choose the correct filing type (individual, HUF, company, etc.).
Step 4: Select Online or Offline Mode
The portal gives you two options:
· Online filing – directly fill details on the portal.
· Offline filing – download and fill the JSON utility, then upload.
For most individuals, the online method is faster and easier.
Step 5: Select the Correct ITR Form
Based on your income source, choose the applicable ITR form (usually ITR-1 for salaried individuals).
The system may also suggest the right form automatically.
Step 6: Fill Your Personal Information
Enter or verify details such as:
· Name, PAN, Aadhaar, Date of Birth
· Address, Email, Mobile Number
· Filing status (individual or representative)
Ensure your bank account is pre-validated for direct refund credit.
Step 7: Fill Income Details
This is the most crucial part. The portal auto-fetches data from Form 16, AIS and 26AS; you must verify and edit if needed.
Include:
· Salary income (as per Form 16)
· Income from house property
· Interest from savings, FDs, or bonds
· Capital gains, if applicable
· Other income, like freelance work or dividend
Step 8: Claim Deductions and Exemptions
Under Chapter VI-A, claim deductions for:
· Section 80C – up to ₹1.5 lakh (LIC, PPF, ELSS, PF)
· Section 80D – health-insurance premium
· Section 80TTA/TTB – interest on savings/FD
· Section 24(b) – housing-loan interest
If you are under the new tax regime, remember most deductions are not allowed.
Step 9: Verify Tax Calculation
The system automatically calculates:
· Total Income
· Tax Payable or Refund Due
· Surcharge and Cess
Cross-check with your own computation to ensure correctness.
Step 10: Pay Outstanding Tax (if any)
If the portal shows a payable amount:
· Click Pay Now, use Net Banking / Debit Card / UPI.
· Once payment is done, note the Challan Identification Number (CIN).
Step 11: Preview and Submit ITR
Carefully review all details — personal, income, deductions, tax payments, and bank details.
Once satisfied, click Submit.
Step 12: Verify (E-Verify) Your ITR
E-verification completes the filing process. Choose any of these:
1. OTP on Aadhaar-linked mobile number
2. Net banking login
3. Digital Signature Certificate (DSC)
4. Sending signed ITR-V to CPC, Bengaluru (only if e-verify fails)
Your filing is complete only after successful verification.
How to Check ITR Status Online
After submission, you can easily check your ITR status:
1. Log in to the portal.
2. Go to e-File → Income Tax Returns → View Filed Returns.
3. The dashboard shows status such as “Submitted,” “Processed,” “Refund Issued,” or “Defective.”
Common Mistakes to Avoid While Filing ITR Online
Filing online is convenient, but even minor errors can delay refunds or invite notices.
1. Using the Wrong ITR Form
Selecting an incorrect form leads to rejection or defective return.
2. Entering Incorrect Bank or PAN Details
Refunds may fail if details don’t match.
3. Missing Income Sources
Always include interest, freelance earnings, and capital gains.
4. Not Matching 26AS/AIS Data
Your ITR must tally with TDS details shown in Form 26AS or AIS.
5. Not E-Verifying the Return
If you forget to e-verify within 30 days, your filing is considered invalid.
Benefits of Filing ITR Online
1. Speed and Convenience
Online filing is paperless, accessible anytime, and usually takes less than 30 minutes.
2. Faster Refunds
E-filing ensures faster processing and direct credit of refunds to your bank account.
3. Transparent Processing
All stages — from submission to refund — can be tracked on the portal.
4. Eco-Friendly and Secure
Digital filing reduces paperwork and minimizes the risk of manual errors.
Deadlines and Late Fees
· The due date for AY 2025-26 is 31 July 2025 (for individuals).
· If you file after the due date but before 31 December 2025, you must pay a late fee under Section 234F:
o ₹1,000 if income < ₹5 lakh
o ₹5,000 otherwise
Late filing also delays refunds and prevents loss-carry-forward.
How to Revise or Correct an ITR After Submission
If you notice an error after submission, you can revise your ITR before 31 December 2025.
Steps:
1. Log in → e-File → Income Tax Return → File Income Tax Return.
2. Select “Section 139(5) – Revised Return.”
3. Mention the original ITR Acknowledgement Number.
4. Make corrections, re-submit, and re-verify.
Key Differences Between Old and New Tax Regimes
Feature
Old Regime
New Regime
Deductions allowed
Yes (80C, 80D, HRA etc.)
Mostly No
Tax Slabs
5%–30%
5%–25%
Best for
Tax-saving investors
Those without major deductions
Evaluate your income, investments, and goals before choosing the regime. The portal also provides a comparison tool to help you decide.
Tips for First-Time Tax Filers
· Link PAN with Aadhaar to avoid rejection.
· Keep your Form 26AS/AIS updated.
· Ensure your bank account is pre-validated.
· File well before the deadline to avoid last-minute glitches.
· Save a copy of your ITR-V and acknowledgment for records.
Frequently Asked Questions (FAQs)
1. What is the last date to file ITR for FY 2024-25?
The last date is 31 July 2025 unless extended by the government.
2. Can I file ITR without Form 16?
Yes. You can use Form 26AS, AIS, and salary slips to calculate income and TDS.
3. What happens if I miss the due date?
You can file a belated return with late fee up to 31 December 2025, but you cannot carry forward certain losses.
4. Is Aadhaar mandatory for filing ITR?
Yes, linking PAN with Aadhaar is mandatory for filing and verification.
5. When will I get my refund?
Usually within 30–45 days after processing, if no discrepancy is found.
Conclusion
Filing your ITR online is no longer a complicated task. The modern e-filing portal makes the process simple, fast, and transparent. By following the steps in this guide — from collecting documents and choosing the correct ITR form to e-verification — you can file your return confidently and enjoy timely refunds.
Whether you are an employee, freelancer, or business owner, filing ITR not only keeps you compliant but also builds financial credibility.
Start early, file accurately, and make the most of the benefits that come with being a responsible taxpayer.