Step-by-Step Guide to File ITR for FY 2024-25 (AY 2025-26)
1️⃣ Gather Required Documents
Make sure you have the following documents ready:
- PAN Card
- Aadhaar Card
- Form 16 (from employer)
- Form 26AS (tax credit statement)
- AIS/TIS (Annual Information Statement/Taxpayer Information Summary)
- Bank account details
- Interest certificates from banks/post office
- Capital gains statement (if applicable)
- Rent receipts (if claiming HRA)
- Investment proofs (for deductions under 80C, 80D, etc.)
- Loan statements (home loan, education loan, etc.)
- Any other income details (freelance, side business, etc.)
2️⃣ Login to the Income Tax Portal
- Visit the official website: https://www.incometax.gov.in/iec/foportal
- Click on “Login” on the top right.
- Enter your PAN as User ID, password, and captcha code.
3️⃣ Select Filing Option
- After login, go to ‘e-File’ > ‘Income Tax Return’ > ‘File Income Tax Return’.
- Select the Assessment Year as 2025-26.
- Choose ‘Online’ as the filing mode.
4️⃣ Select the ITR Form
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Based on your income type, choose the correct form:
- ITR-1 (Sahaj): Salary/pension, one house property, other income, total income < ₹50 lakhs.
- ITR-2: For individuals with capital gains, more than one house property, foreign income.
- ITR-3: For income from business/profession.
- ITR-4 (Sugam): Presumptive business income.
The portal usually suggests the correct form based on your data.
5️⃣ Fill the Basic Information
- Personal Information: PAN, Aadhaar, Name, DOB, Address, Email, Phone (pre-filled; verify).
- Filing Status: Select whether you are filing ‘Original Return’ or ‘Revised Return’.
6️⃣ Declare Income Details
- The portal may auto-fetch some data from AIS/TIS/Form 26AS. Verify and edit if needed.
✅ Sections to fill:
- Salary income: Auto-filled from Form 16 or AIS; verify.
- House property income: Rent received or loss from home loan interest.
- Other income: Interest from savings, FD, RD, dividends, etc.
- Capital Gains: From sale of shares, property, mutual funds (if applicable).
- Business/Professional income: If applicable.
7️⃣ Claim Deductions
- Go to the ‘Deductions’ section.
- Claim under:
- 80C (LIC, PF, PPF, ELSS, tuition fees, etc.)
- 80D (medical insurance)
- 80TTA/80TTB (interest from savings or FD for senior citizens)
- 80G (donations)
- 80E, 80EE, etc. (education loan, home loan)
8️⃣ Tax Paid Details
- Verify:
- TDS from salary (Form 16)
- TDS from banks (Form 26AS)
- Advance Tax/Self-Assessment Tax if paid
- Cross-check with Form 26AS and AIS.
9️⃣ Compute Total Tax Liability
- The portal will compute:
- Gross total income
- Deductions
- Net taxable income
- Tax payable/refundable
✅ If tax is payable, you can pay online via Challan 280 through the portal.
🔟 Select Bank Account for Refund
- Add or verify your bank account details.
- Make sure it is pre-validated on the income tax portal for refunds.
1️⃣1️⃣ Review Your Return
- Carefully review every section:
- Check spelling errors, PAN, Aadhaar, bank details.
- Verify income and deduction figures.
- Click on ‘Preview Return’.
1️⃣2️⃣ Submit the ITR
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Once verified, click ‘Submit’.
1️⃣3️⃣ e-Verify Your Return
- Your ITR is valid only after verification. Modes to e-verify:
- Aadhaar OTP (Quickest)
- Net Banking
- Bank ATM
- Digital Signature Certificate (DSC)
- Send signed ITR-V to CPC Bangalore (if not e-verifying online)
🔔 Confirmation
- After e-verification, you will get an acknowledgment (ITR-V Acknowledgement) on your email.
- Refund (if any) is usually processed within a few weeks.
⚙️ Check ITR Status
- Login to the portal anytime.
- Go to ‘e-File’ > ‘Income Tax Return’ > ‘View Filed Returns’ to check status.
🚦 Important Deadlines
- Due date for individuals (without audit): 31st July 2025
- With audit: 31st October 2025
✅ Helpful Tips
- Check Form 26AS and AIS before starting.
- Ensure your PAN is linked with Aadhaar.
- Use AIS to cross-check interest income, dividends, or capital gains.
- If confused, use the “Help” section on the portal or consult a tax expert.