How To File Your ITR For AY 2025-26: Step-By-Step Guide For Online And Offline Modes

Filing your Income Tax Return (ITR) is a crucial step that not only fulfils a legal requirement but also facilitates smooth financial transactions, such as availing loans, credit cards, and visas. Recently, the Central Board of Direct Taxes (CBDT) extended the ITR filing due date for the Assessment Year (AY) 2025-26 from July 31 to September 15, aiming to provide a hassle-free experience for taxpayers.

To aid in this process, the Income Tax Department has made available Excel utilities for ITR-1, ITR-2, ITR-3, and ITR-4 forms, alongside online filing options for ITR-1 and ITR-4. Importantly, filing your ITR and paying any pending self-assessment tax by the new due date exempts you from interest payments under Section 234A. 

Here's a step-by-step guide to help you navigate the ITR filing process, both online and offline, through the official Income Tax e-filing portal.

How to File ITR Online (Through the Income Tax Portal)

1. Log In to the Portal

Visit https://www.incometax.gov.in and log in using your PAN (as user ID) and password.

2. Navigate to the ITR Filing Section

Click on 'e-File' > 'Income Tax Returns' > 'File Income Tax Return'.

3. Select the Assessment Year

Choose 'AY 2025-26' for filing FY 2024-25 returns and select the online mode, then click 'Continue'.

4. Choose Your Filing Status

Select your status as Individual, HUF, or Others. Most taxpayers fall under 'Individual'.

5. Pick the Correct ITR Form

Choose the appropriate ITR form based on your income type:

• ITR-1 for salaried individuals with income up to Rs 50 lakh.
• ITR-2 for capital gains or more complex income sources (excluding business/profession).
• ITR-4 for presumptive income from business or profession.

6. State Reason for Filing

Select the applicable reason:

• Taxable income exceeds the basic exemption limit.
• Filing is mandatory due to specific criteria.
• Other applicable reasons.

7. Review and Confirm Information

Your personal and financial details will mostly be pre-filled. Check:

• PAN, Aadhaar, and bank details.
• Salary and income details (auto-fetched from Form 16 and Form 26AS).
• Deductions under Sections 80C, 80D, etc. Validate all entries before proceeding.

8. Pay Tax Dues and Submit

If there's any outstanding tax liability, pay it. Review the summary, confirm, and submit the return.

9. E-Verify Your Return

You must e-verify the return within 30 days to complete the filing. Choose from:

• Aadhaar OTP
• Net banking
• Electronic Verification Code (EVC)
• Or send a signed ITR-V to CPC, Bengaluru

How to File ITR Using the Offline Utility (JSON Upload)

1. Download the Offline Utility
Go to the Downloads section of the Income Tax Portal and install the Common Offline Utility.

2. Access the Utility and Choose 'File Return'
Launch the utility and click on 'File Return'.

3. Download Pre-filled Data
Choose 'Download Pre-Fill', enter your PAN and AY 2025-26, and log in using your portal credentials.

4. Start Filing Your Return
Click 'File Return' again. Select your status (Individual, HUF, or Others) and choose the right ITR form.

5. Fill in General and Income Details

• Enter personal and bank account details.
• Income details will be auto-populated from Form 26AS; ensure accuracy and include any missed income.

6. Preview and Validate
Verify tax computation, deductions, and refund/balance tax payable. After final validation, download the JSON file.

7. Upload on Income Tax Portal

• Log in to the portal.
• Go to 'File Now', select the correct Assessment Year, Filing Type, and ITR Type.
• Upload the JSON file and proceed.

8. E-Verification
Similar to online mode, complete the filing by verifying the return within 30 days through one of the available options.