How to File ITR Online for FY 2024-25 (AY 2025-26)

The Income Tax Return (ITR) filing season for FY 2024-25 (AY 2025-26) has started. You must file your ITR to report your income, claim deductions, and pay any taxes due. However, submitting your return does not end your responsibility. In some cases, the Income Tax Department may issue notices even after your return is filed and verified.

Please note that the last date for filing ITR for the FY 2024-25 (AY 2025-26) has been extended. Earlier, the deadline was July 31, 2025, but now it is September 15, 2025.

This extension was announced by the Central Board of Direct Taxes (CBDT) on May 27, 2025. It applies to taxpayers who do not require their accounts to be audited, such as individuals filing ITR-1 (Sahaj).

Want to accurately file your ITR this year? In this article, you will understand when it is mandatory to file ITR, the different types of ITR forms, and how to select the correct one. Also, you will learn the step-by-step process for e-filing your ITR, and then later verify it.

Understanding income tax basics for filing returns

Before you start the process of filing your income tax return, it is essential to understand some basic concepts. Income tax is a tax that the government charges on the income earned by individuals and businesses. The amount of tax you pay depends on your income and the tax slabs set by the government.

There are different sources of income, such as salary, business income, capital gains, and other sources like interest from savings accounts. Each source of income may be taxed differently.

When you file your income tax return, you need to declare all your sources of income for the financial year. Based on this declaration, the tax authorities will calculate your tax liability. If you have paid more tax than necessary through TDS (Tax Deducted at Source) or advance tax, you can claim a refund.

ITR filing AY 2025-26: Changes in ITR filing process for old tax regime return filers

As a salaried taxpayer planning to file your ITR under the old tax regime for FY 2024-25, you must understand the changes introduced this year. Majorly, the Income Tax Department has tightened the documentation requirements, particularly for those claiming deductions under various sections.

Let’s check out some key changes:

1. ITR filing: What used to happen earlier

In previous years, salaried individuals with no other major source of income could easily file their return using:

• Form 16

  and

• ITR-1

Employers included tax-saving investments like LIC, ELSS mutual funds, health insurance, etc., in Form 16 based on the declarations given by employees.

Also, taxpayers did not have to submit any documents while filing the return. The process was simple, and in most cases, no proof of investment was required unless asked later by the tax department.

2. What has changed now in this year’s ITR filing process

For AY 2025-26, if you choose the old tax regime and want to claim deductions (like Section 80C, 80D, HRA, etc.), you will now need to upload documentary proof while filing your return. Some common examples are:

• Rent receipts for HRA claims

• Policy copies or investment statements for LIC or ELSS

• Form 10-IA acknowledgement number

• PAN/ Aadhaar of the dependent

• UDID (if applicable) for disability-related deductions under Sections 80DD and 80U

• Lender details and supporting documents for Section 80E (education loan interest)
  

Nowadays, the Income Tax Department is increasing compliance checks and may reject claims that do not have valid proof. Thus, you, as a taxpayer, are now responsible for maintaining and submitting 100% correct and complete records.

3. Filing ITR under old tax regime: No need to panic

If you have already made investments and kept proper records, there is no reason to worry! As a tip, you should gather all necessary documents before starting the ITR filing process.

Please note that these changes are meant to:

• Improve transparency

  and

• Prevent incorrect or false claims

If your proofs are in order, you can file your return without facing any issues.

4. When is Form 16 needed

For those unaware, Form 16 is a certificate issued by your employer. It shows details of your:

• Salary

• Deductions claimed

• Tax deducted at source (TDS)

It is highly important for salaried taxpayers because it summarises income and tax details that must be reported in the ITR. However, Form 16 alone is no longer enough if you are filing under the old tax regime and claiming deductions.

From now on, you will also need to upload additional documents as mentioned earlier.

5. Exemption for Long Term Capital Gain (LTCG)

Exemptions on LTCG are still available under certain conditions, such as:

• Reinvesting gains in specified bonds (Section 54EC)

• Purchasing another residential property (Section 54)

• Investing in eligible startups or funds (other applicable sections)
  

To claim these exemptions, you must provide proper documentation, such as:

• Purchase agreements

• Investment proofs

• Bank statements

6. The deadline for filing ITR has been extended

The last date for filing Income Tax Returns (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26) has been extended.

Initially, the deadline was July 31, 2025. However, the Central Board of Direct Taxes (CBDT) has now extended it to September 15, 2025. This extension applies to non-audit taxpayers and covers most salaried individuals filing ITR-1.

Steps on how to E-file ITR on the Income Tax Portal for AY 2025-26

Before you begin, make sure you have all the necessary documents such as:

• Form 16

• Form 26AS

• Bank details

• Proofs of deductions or exemptions you wish to claim

After gathering all the required documents, follow these simple steps to file your e-file your ITR:

Step 1: Login

• Visit the official Income Tax website.

• Click on the “Login” button at the top right.

• Now, enter your:

  • User ID (usually PAN)

  • Password

  • Captcha code

Step 2: Go to ‘File Income Tax Return’

• After logging in, go to the top menu.

• Click on ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’.

Step 3: Select the right ‘Assessment Year’

• You will be asked to select the Assessment Year (AY).
• If you are filing for income earned between April 1, 2024, and March 31, 2025 (i.e., FY 2024-25), choose AY 2025-26.
• Then, select whether this is your: 
  • Original Return
    or 
  • Revised Return (if you are correcting an earlier one)

Step 4: Select the status

• You will be asked to select your filing status:

  • Individual

  • HUF (Hindu Undivided Family)

  • Others

• Most salaried people should select ‘Individual’ and click Continue.

Step 5: Select ITR type

• Next, you need to choose the correct ITR Form.

• There are 7 types of ITR forms, but only ITR-1 to ITR-4 apply to individuals and HUFs.

• As a salaried individual, you can choose either of the following forms:

  • ITR-1: For salaried individuals with income up to Rs. 50 lakh and no capital gains

    or

• Choose the appropriate form and proceed.

  ITR-2: For individuals with income from salary and capital gains, but no business income

Step 6: Choose the reason for filing ITR

• You will be asked why you are filing your return.

• Select one of the following:

  • Your income is more than the basic exemption limit

  • You meet certain conditions that make filing mandatory (say, owning foreign assets)

  • Other reasons (say, want to claim a refund or carry forward a loss)

Step 7: Validate, confirm, and submit

• The system will pre-fill most details such as:

  • Your name

  • PAN

  • Aadhaar

  • Address

  • Bank account details

  • Income from salary or bank interest (based on data from employers and banks)

• You must review each section carefully.

• Report any other income, such as:

  • Capital gains

  • House property income

  • Other sources.
    

• Claim deductions (e.g., under Section 80C, 80D) and exemptions if you are under the old tax regime.

• After reviewing, check the tax summary.

• If tax is due, pay it using a challan.

• Submit your return after confirming all details.

Step 8: E-verify ITR

• Filing is not complete until you verify your return.

• You must verify it within 30 days of filing, or it will be treated as not filed.

• You can e-verify using:

• Alternatively, you can send a signed physical copy of ITR-V to CPC, Bengaluru. 

• • Aadhaar OTP

  • Net Banking

  • Electronic Verification Code (EVC)

When is it mandatory to file ITR?

Filing an ITR is not compulsory for everyone. As an assessee, you must file your ITR only in these situations:

1. Income above the basic exemption limit

If your gross total income (before claiming deductions) is more than the basic exemption limit, you must file an ITR.

For FY 2024-25, the basic exemption limit under the old regime is as follows:

• Rs. 2.5 lakh for individuals below 60 years

• Rs. 3 lakh for senior citizens (60 to 79 years)

• Rs. 5 lakh for very senior citizens (80 years and above)

For the new regime, the basic exemption limit remains Rs. 3 lakhs for all categories of taxpayers.

2. High foreign travel expenses

If you have spent more than Rs. 2 lakh on foreign travel during the financial year (for yourself or anyone else), you must file an ITR, even if your income is below the exemption limit.

3. High electricity bills

If your total electricity consumption during the year is Rs. 1 lakh or more, you are required to file an ITR.

4. High deposits in the current account

If you have deposited more than Rs. 1 crore in one or more current accounts in banks during the financial year, filing ITR is mandatory.

5. High business turnover

If your gross receipts from business exceed Rs. 60 lakh, then you must file an ITR.

6. High professional income

If your gross receipts from a profession exceed Rs. 10 lakh, ITR filing is compulsory.

7. High TDS or TCS deducted

If the total TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) in your name is Rs. 25,000 or more in a financial year (Rs. 50,000 or more for senior citizens), you must file an ITR.

8. Foreign assets or signing authority

You are a resident and:

• Own any asset outside India
  or

• Have signing authority in any account held outside India
  

In this case, you must file an ITR, even if your income is below the exemption limit.

Benefits of filing Income Tax Return (ITR)

Even if your income is below the basic exemption limit, filing an ITR can let you build your financial record. Also, it is recommended in many personal and official situations.

Let’s check out the several benefits of ITR filing:

• Filing ITR creates a valid proof of your income or net worth.

• An ITR is required when applying for loans, such as:

  • Home

  • Vehicle

  • Personal loans

• Most banks scrutinise your ITR to issue credit cards.

• An ITR is asked for during the visa application for most countries.

• An ITR is required when buying term life insurance with a high coverage amount.

• An ITR is necessary for applying to government tenders or contracts.

Having accurate ITR records is particularly vital when planning major financial decisions like purchasing a home. Banks rely heavily on your ITR to assess your repayment capacity for home loans. If you are considering buying your dream home, exploring home loan options from trusted lenders like Bajaj Finserv can help you secure competitive rates and flexible terms. Check your eligibility today. You may already be eligible, find out by entering your mobile number and OTP.

Essential documents required to file income tax return

1. Form 16: Issued by your employer, showing your salary details and TDS.

2. Form 26AS: This shows the total tax deducted and deposited against your PAN.

3. Bank statements: Reflecting interest earned and transactions.

4. Investment proofs: For deductions under sections like 80C, 80D, etc.

5. Home loan interest certificate: If you have a home loan, this shows the interest paid.

6. Rent receipts: If you are claiming HRA (House Rent Allowance).

7. Capital gains statements: If you have sold any investments or property.

How to get an income tax return copy online?

If you have filed your ITR and want to download a copy, you can do so from the Income Tax Department’s e-filing portal. The downloaded copy can be used as proof of income or for official purposes.

Let’s see how you can download your ITR copy:

• Step 1: Go to https://www.incometax.gov.in and log in using your PAN and password.
  

• Step 2: Click on ‘View Returns / Forms’ from the dashboard
  

• Step 3: Select ‘Income Tax Returns’ as the option and choose the relevant Assessment Year. Next, click Submit.
  

• Step 4: Now, a list of filed ITRs for the selected year will be displayed.
  

• Step 5: Click on the ITR-V Acknowledgement Number of the return you want to download.
  

• Step 6: A PDF file of the ITR-V (Acknowledgement Copy) will open, which you can download and save.

Different types of ITR forms explained

ITR Form	Applicability
ITR-1	For individuals having income from salary, one house property, other sources, and total income up to ₹50 lakh.
ITR-2	For individuals and HUFs not having income from business or profession.
ITR-3	For individuals and HUFs having income from a proprietary business or profession.
ITR-4	For individuals, HUFs, and firms opting for presumptive taxation schemes.
ITR-5	For firms, LLPs, AOPs, BOIs, and other entities.
ITR-6	For companies other than those claiming exemption under section 11.
ITR-7	For persons including companies required to furnish returns under sections 139(4A), 139(4B), 139(4C), or 139(4D).

 

ITR Filing AY 2025-26: Who should file income tax return Form-1 Sahaj?

The ITR filing season for Assessment Year (AY) 2025–26 has started. Salaried individuals and pensioners with limited types of income can use ITR-1 (Sahaj), which is the most basic return form.

Recently, the Central Board of Direct Taxes (CBDT) has released updated rules for who can and cannot file ITR-1. Let’s check them out so you can avoid errors during return filing:

1. ITR-1 Sahaj eligibility

You can file ITR-1 (Sahaj) if you meet all the following conditions:

• You are a resident individual (not an NRI or RNOR).

• Your total income does not exceed Rs. 50 lakh during the financial year.

• Your income comes from the following sources:

  • Salary or pension

  • Income from one house property

  • Family pension

  • Agricultural income up to Rs. 5,000

  • Other sources, such as:

    • Interest from savings accounts or fixed deposits (banks, post office, cooperative society)

    • Interest on income tax refund

    • Interest on enhanced compensation

    • Family pension income

2. ITR filing 2025: Who should file ITR-1 or Sahaj?

If your income comes from the sources mentioned above, you can file ITR-1. This form is designed for residents with basic income sources like salary, one house property, and interest income.

It is not suitable for people with income sources related to capital gains or business/ profession.

3. Who is not eligible to file ITR-1 Sahaj?

You cannot file ITR-1 if any of the following apply:

• You are a Resident Not Ordinarily Resident (RNOR) or Non-Resident Indian (NRI)

• Your total income exceeds Rs. 50 lakh

• You have agricultural income above Rs. 5,000

• You have capital gains (short-term or long-term)

• You earn from the lottery, gambling, or racehorses

• You have income from a business or profession

• You are a director in a company

• You have invested in unlisted equity shares

• You are claiming a deduction under Section 194N

• You have deferred tax on ESOPs from a startup employer

• You own more than one house property

• You have any income taxed at special rates (like Section 115BBDA or 115BBE)

4. What documents do you need to file ITR-1?

Although ITR-1 is an annexure-less form (you do not need to attach documents), you should keep the following documents ready while filing:

• Form 16 (from your employer)

• Annual Information Statement (AIS) (download from the income tax portal)

• Investment proof (if you're claiming deductions)

• House rent receipts (if claiming HRA)

• Insurance premium receipts, etc.
  

Please note that documents are not uploaded online. But, you should keep them for record-keeping and in case the Income Tax Department asks for verification during assessment or inquiry.

How to choose the correct ITR form when filing income tax return

Choosing the correct ITR form is crucial as it ensures all your income is reported accurately. Here’s a brief guide:

1. ITR-1 (Sahaj): Suitable for individuals with income from salary, one house property, and other sources (interest, etc.) with a total income up to ₹50 lakh.

2. ITR-2: For individuals and HUFs not having income from business or profession.

3. ITR-3: For individuals and HUFs having income from a proprietary business or profession.

4. ITR-4 (Sugam): For individuals, HUFs, and firms opting for presumptive income schemes under sections 44AD, 44ADA, and 44AE.

5. ITR-5, 6, and 7: For entities like firms, LLPs, companies, trusts, etc.

Choosing the right form helps in accurate reporting and prevents any legal issues.

Common mistakes to avoid when filing income tax return

1. Incorrect personal information: Ensure your name, PAN, and contact details are correct.

2. Wrong ITR form: Select the correct form based on your income sources.

3. Not reporting all income: Report all income, including interest from savings accounts and fixed deposits.

4. Missing deductions: Claim all eligible deductions to reduce your taxable income.

5. Not verifying the return: Complete the e-verification process to avoid your return being considered invalid.

6. Ignoring form 26AS: Cross-check TDS and advance tax payments with Form 26AS to avoid discrepancies.

How to verify your income tax return after filing

• Step1: Login to e-filing portal: Visit the income tax e-filing portal and log in.

• Step 2: Go to ‘My Account’: Click on ‘My Account’ and select ‘e-Verify Return’.

• Step 3: Choose verification method: Select a method for e-verification (Aadhaar OTP, Net Banking, etc.).

• Step 4: Complete verification: Follow the instructions for the chosen method to complete verification.

• Step 5: Acknowledgment: After successful verification, an acknowledgment receipt is generated.

Other topics you might find interesting
Income Tax Slab	How Much ITR Required for Home Loan	How to Claim HRA While Filing ITR
How to File ITR for Non Salaried Person	How to File ITR for Home Loan	How to File Income Tax Return for Pensioners
How to File ITR for Previous Years	How to File ITR Using Form 16	ITR for Business Income

How to track your refund status after filing income tax return

Once you have filed and verified your income tax return, you may want to track your refund status. Here’s how you can do it:

1. Login to e-filing portal: Go to the income tax e-filing website and log in.

2. Go to ‘My Account’: Click on ‘My Account’ and then on ‘Refund/Demand Status’.

3. Check refund status: Here, you can see the status of your refund. It will show whether it has been processed, is pending, or if any further action is required.