E Filing Income Tax Return Online 2025: Complete ITR Guide

Basic Identification Documents:

• PAN Card: Permanent Account Number (mandatory for e filing)
• Aadhaar Card: Required for e-verification and linking with PAN
• Bank Account Details: Account number, IFSC code for refund credit
• Email ID & Mobile: For receiving acknowledgments and OTPs

Income-Related Documents:

• Form 16: TDS certificate from employer for salary income
• Form 16A: TDS certificate for income other than salary
• Salary Slips: Monthly/annual salary statements
• Form 26AS: Consolidated tax credit statement (auto-available on portal)
• AIS & TIS: Annual Information Statement and Taxpayer Information Summary
• Interest Certificates: From banks for savings account, FD interest
• Rental Income Proof: Rent agreements and receipts (if applicable)
• Capital Gains Statements: For sale of property, shares, mutual funds
• Business Books: Profit & loss, balance sheet for business income

Investment & Deduction Documents:

• 80C Investments: LIC, PPF, ELSS, NSC, tax-saver FD receipts
• 80D: Health insurance premium receipts and policy details
• 80G: Donation receipts with 80G registration details
• Home Loan: Interest and principal certificates from bank
• HRA: Rent receipts and landlord PAN (if rent > ₹1 lakh/year)
• Education Loan: Interest certificate for Section 80E
• NPS Contribution: Statements for additional 80CCD(1B) deduction

Step 1: Visit the Income Tax E Filing Website

Go to the official e filing website income tax portal at www.incometax.gov.in or https://eportal.incometax.gov.in. This is the only authorized platform for e filing income tax return online in India.

Step 2: Register or Login to Portal

If you're a new user, click "Register" and create an account using your PAN as User ID. Existing users can directly login with PAN/User ID, password, and captcha code. Use your Aadhaar-linked mobile for OTP verification.

Step 3: Navigate to E-File Menu

After successful login, click on the "e-File" menu at the top navigation bar. Select "Income Tax Returns" from the dropdown menu, then click "File Income Tax Return" to start the process.

Step 4: Select Assessment Year and Filing Mode

Choose the Assessment Year (AY 2025-26 for FY 2024-25). Select your filing mode: "Online" for direct web-based filing (ITR-1 and ITR-4) or "Offline" for downloading utility and uploading JSON file (all ITR forms).

Step 5: Choose Filing Status and ITR Form

Select your filing status (Individual, HUF, Firm, Company, etc.) and the appropriate ITR form based on your income sources. ITR-1 for salaried individuals, ITR-2 for capital gains, ITR-3 for business income, ITR-4 for presumptive income.

Step 6: Download Pre-filled Data

Click "Continue" to download pre-filled data from Form 26AS, AIS (Annual Information Statement), and TIS (Taxpayer Information Summary). Review salary details, TDS, interest income, and other auto-populated information for accuracy.

Step 7: Fill Income Details

Enter all income details under respective heads: Salary, House Property, Business/Profession, Capital Gains, and Other Sources. Add any income not reflected in pre-filled data such as cash income, agricultural income, or foreign income.

Step 8: Claim Deductions and Exemptions

Claim available deductions under Chapter VI-A including 80C (₹1.5 lakh), 80D (health insurance), 80G (donations), 80E (education loan), HRA exemption, LTA, and other applicable deductions to reduce taxable income.

Step 9: Choose Tax Regime

Select between Old Tax Regime (with deductions) or New Tax Regime (lower rates without deductions). The portal automatically calculates tax liability under both regimes and shows which is more beneficial for you.

Step 10: Verify Tax Computation

Review the tax computation summary showing gross total income, total deductions, taxable income, tax payable, TDS, advance tax, self-assessment tax, and final refund/tax payable amount. Verify all calculations carefully.

Step 11: Pay Tax (If Applicable)

If there's tax payable after adjusting TDS and advance tax, pay the balance through Challan 280. You can pay online via net banking, debit card, or NEFT/RTGS. Note the BSR code and challan details for ITR.

Step 12: Validate and Submit ITR

Click "Preview and Submit" to see the complete ITR draft. Review all details thoroughly. If satisfied, proceed to validation. The system checks for errors and inconsistencies. After successful validation, submit the return.

Step 13: E-Verify Your Return

Verify your ITR within 30 days using one of these methods: Aadhaar OTP (instant), EVC through Net Banking, EVC through Bank ATM, Digital Signature Certificate (DSC), or send signed ITR-V to CPC Bangalore by post. Without verification, your return is invalid.

Step 14: Download Acknowledgment

After successful e-verification, download the ITR Acknowledgment (ITR-V) from the portal. You'll receive confirmation via email and SMS. The acknowledgment contains your unique acknowledgment number for future reference and tracking.

✓ Convenience & Accessibility

E file ITR from anywhere, anytime without visiting income tax offices. File 24/7 from home or office with just internet connection.

✓ Faster Processing

Electronic processing ensures faster return processing and quicker refunds compared to paper returns which take months.

✓ Auto-Validation

Built-in validation checks catch errors before submission, reducing rejection chances and scrutiny notices.

✓ Pre-filled Data

Form 26AS, AIS, TIS data auto-populated, saving time and ensuring accuracy in reporting income and TDS.

✓ Instant Acknowledgment

Receive ITR acknowledgment immediately after e-verification via email, unlike paper returns requiring postal confirmation.

✓ Real-time Tracking

Track return status, refund progress, and processing updates in real-time on the e filing website income tax portal.

✓ Paperless & Eco-friendly

No physical documents required, reducing paper usage and contributing to environmental conservation.

✓ Tax Calculation Assistance

Automatic tax computation under both old and new regimes helps choose the most beneficial option.

✓ Secure & Confidential

Encrypted transmission ensures data security and confidentiality of sensitive financial information.

✓ Easy Rectification

File revised returns online easily if errors are discovered, without complex paperwork or office visits.

✓ Historical Records

Access all past returns, acknowledgments, and Form 26AS anytime from your e filing account dashboard.

✓ Direct Refund Credit

Refunds credited directly to your pre-validated bank account, eliminating delays and cheque clearance time.

1. What is e filing of income tax returns?

E filing of income tax returns is the process of electronically submitting your Income Tax Return (ITR) through the official Income Tax Department's website at www.incometax.gov.in. It's a completely online, paperless method that allows taxpayers to file their return of income from anywhere without visiting tax offices. E filing replaces traditional paper-based filing and is now mandatory for most taxpayers. The process involves logging into the e filing website income tax portal, filling income details, claiming deductions, and submitting electronically with e-verification.

2. How to e file ITR online for the first time?

To e file ITR online for the first time, visit incometax.gov.in and register using your PAN as User ID. After registration, login and click e-File > Income Tax Returns. Select Assessment Year 2025-26, choose your filing status (Individual), select appropriate ITR form (ITR-1 for salaried), download pre-filled data from Form 26AS, enter income details and claim deductions, review tax computation, submit the return, and e-verify using Aadhaar OTP. Download the acknowledgment. The entire process takes 15-30 minutes for first-time filers with organized documents.

3. What is the official e filing website of income tax department?

The official e filing site of income tax is www.incometax.gov.in or the direct portal at https://eportal.incometax.gov.in. This is the only authorized government website for e filing income tax return online in India. Beware of fake websites or third-party portals claiming to offer income tax e filing services. Always verify the URL shows incometax.gov.in domain. The portal provides comprehensive services including ITR filing, tax payment, refund tracking, Form 26AS download, PAN services, and various compliance activities completely free of cost.

4. What documents are required to e fill ITR?

To e fill ITR, you need: PAN card (mandatory), Aadhaar card linked to PAN, bank account details (account number, IFSC), Form 16 from employer for salary income, Form 26AS showing TDS details (available on portal), Annual Information Statement (AIS), interest certificates from banks, investment proofs for 80C deductions (LIC, PPF, ELSS), health insurance premium receipts for 80D, home loan interest certificate, HRA receipts if claiming exemption, capital gains statements for property/share sales, and previous year's ITR if filing revised return.

5. Is e filing income tax return online mandatory?

Yes, e filing income tax return online is mandatory for: individuals with total income exceeding ₹2.5 lakhs (₹3 lakhs for senior citizens, ₹5 lakhs for super senior citizens), all companies and firms regardless of income, persons claiming refunds, taxpayers with foreign assets or signing authority in foreign accounts, individuals depositing more than ₹1 crore in banks, those with electricity expenses exceeding ₹1 lakh annually, and anyone with TDS/TCS of ₹25,000 or more (₹50,000 for senior citizens). Paper filing is no longer accepted for these categories.

6. What is the last date for e filing IT returns for AY 2025-26?

The last date for e filing IT returns for AY 2025-26 (FY 2024-25) is 31st July 2025 for individuals and non-audit cases, 31st October 2025 for businesses requiring tax audit and companies, and 31st December 2025 for belated and revised returns. As per Circular No. 15/2025 dated 29th October 2025, the department extended the original 31st October deadline to 10th December 2025 for audit cases. Always check the official e filing website income tax portal for latest updates and extensions. Late filing attracts penalties up to ₹5,000.

7. How to verify ITR after e filing return of income?

After e filing return of income, you must verify ITR within 30 days using: Aadhaar OTP (instant - recommended), Net Banking EVC, Bank ATM EVC, Demat Account EVC, Digital Signature Certificate (DSC), or sending physical ITR-V to CPC Bangalore by post. To e-verify, login to income tax portal, go to e-File > Income Tax Returns > View Filed Returns, select the relevant assessment year, click "e-Verify Return," choose verification method, and complete the process. Without verification within 30 days, your return is considered invalid and will be treated as non-filed.

8. Which ITR form should I use for e filing income tax?

Choose ITR form based on income sources: ITR-1 (Sahaj) for salaried individuals with income up to ₹50 lakhs from salary, one house property, and other sources; ITR-2 for individuals/HUFs with capital gains, multiple properties, or foreign income; ITR-3 for business owners and professionals with income from business/profession; ITR-4 (Sugam) for presumptive income under Section 44AD/44ADA up to ₹50 lakhs; ITR-5 for partnership firms and LLPs; ITR-6 for companies; ITR-7 for trusts and institutions. The e filing website income tax portal helps you select the correct form.

9. What is the difference between online and offline e filing?

Online e filing means filling the ITR form directly on the income tax e filing website through a web interface (available for ITR-1 and ITR-4 only). Offline e filing involves downloading the ITR utility (Excel/Java), filling it offline on your computer, generating a JSON/XML file, then uploading and submitting this file on the portal (available for all ITR forms). Online filing is simpler and faster for basic returns. Offline filing offers more control, allows saving drafts locally, and is necessary for complex returns like ITR-2, ITR-3, ITR-5, ITR-6, and ITR-7.

10. Can I revise my ITR after e filing if I made mistakes?

Yes, you can file a revised return if you discover errors after e filing income tax return online. Login to the e filing site of income tax, go to File Income Tax Return, select the same assessment year, choose "Revised Return u/s 139(5)" as filing type, enter the original acknowledgment number, make necessary corrections, and submit. You can revise your return multiple times before 31st December 2025 for AY 2025-26 or before the completion of assessment, whichever is earlier. However, you cannot revise if the original return was filed after the due date (belated returns cannot be revised).

11. What is Form 26AS and why is it important for e filing?

Form 26AS is your consolidated Annual Tax Statement showing all tax-related transactions including TDS deducted by employers and others, TCS collected, advance tax and self-assessment tax paid, refunds received, and high-value transactions. It's crucial for e filing IT returns because you must match your income and tax details with Form 26AS to avoid mismatches and notices. Access it on the e filing website income tax portal under Services > My Account > View Form 26AS. Always download and verify Form 26AS before filing to ensure all TDS credits are claimed and all income is reported.

12. What is AIS and TIS in income tax e filing?

AIS (Annual Information Statement) is a comprehensive statement containing details of all your financial transactions reported to the Income Tax Department including salary, interest income, dividends, securities transactions, mutual fund transactions, foreign remittances, and property purchases. TIS (Taxpayer Information Summary) is a simplified, computed view of AIS allowing you to provide feedback on information accuracy. Both are available on the e filing website and help ensure complete income reporting. You should download AIS/TIS before e filing income tax return online to cross-verify all income sources and avoid under-reporting.

13. Is PAN-Aadhaar linking mandatory for e filing ITR?

Yes, PAN-Aadhaar linking is mandatory for e filing income tax return online since 1st April 2023. If your PAN is not linked with Aadhaar, it becomes inoperative, and you cannot file ITR. You also cannot use Aadhaar OTP for e-verification without linkage. To link PAN-Aadhaar, visit the e filing website income tax portal, go to Services > Link Aadhaar, enter PAN, Aadhaar number, and name as per Aadhaar, and submit. Verification is instant if details match. Non-compliance attracts penalties and your PAN will be deactivated, affecting all financial transactions.

14. How long does it take to get refund after e filing?

After e filing income tax return online and e-verification, refund processing typically takes 20-45 days if there are no discrepancies. The Income Tax Department processes e-filed returns faster than paper returns. Once processing is complete, refund is directly credited to your pre-validated bank account within 7-10 days. You can track refund status on the e filing website income tax portal under Services > Refund Status. Delays occur if there are mismatches with Form 26AS, incorrect bank details, pending verification, or if your return is selected for scrutiny or detailed verification.

15. What is the penalty for late e filing of IT returns?

Late e filing of IT returns (belated return filed after due date) attracts penalty under Section 234F: ₹5,000 if filed after due date but before 31st December of assessment year, ₹10,000 if filed after 31st December. For taxpayers with total income below ₹5 lakhs, maximum penalty is ₹1,000. Additionally, you'll face interest under Section 234A at 1% per month on unpaid tax from due date till payment date. Late filing also means you cannot carry forward certain losses and may lose some tax benefits. Always e file before the deadline on the e filing website income tax portal.

16. Can I e file ITR without Form 16?

Yes, you can e file ITR without Form 16, but it's not recommended. Form 16 contains crucial details like salary breakup, allowances, TDS deducted, and employer information needed for accurate filing. If you don't have Form 16, you can still e fill ITR using: salary slips for income details, Form 26AS for TDS information (available on e filing website income tax portal), bank statements showing salary credits, and contacting your employer for Form 16. The Income Tax Department's e filing portal auto-populates salary and TDS from Form 26AS, but Form 16 provides detailed breakup for claiming exemptions like HRA, LTA properly.

17. What is the difference between old and new tax regime for e filing?

When e filing income tax return online, you must choose between Old Tax Regime (with deductions and exemptions like 80C, 80D, HRA) having higher tax slabs, or New Tax Regime (lower tax rates but no deductions except standard deduction and employer NPS contribution) which became default from AY 2024-25. The e filing website income tax portal automatically calculates tax under both regimes and shows which is beneficial. You can switch between regimes while e filing. For salaried individuals with minimal investments, new regime often works better. For those with substantial 80C investments and home loans, old regime may be advantageous.

18. Do I need to attach documents while e filing income tax?

No, you don't need to attach or upload documents while e filing income tax return online. The e filing of income tax returns is based on self-declaration without document submission. However, you must maintain all supporting documents like Form 16, investment proofs, rent receipts, medical bills, etc., for 6 years as the Income Tax Department may ask for them during scrutiny or assessment proceedings. Documents are uploaded only if your return is selected for scrutiny through the e-proceedings section on the e filing site of income tax, not during regular filing process.

19. How to check ITR filing status after submission?

To check ITR filing status, login to the e filing website income tax portal at incometax.gov.in, go to e-File > Income Tax Returns > View Filed Returns, and you'll see status of all returns filed. Statuses include: ITR Submitted (filed but not verified), E-Verification Pending (awaiting verification within 30 days), ITR-V Receipt Acknowledgement Generated (successfully e-verified), ITR Processed (assessment completed), Refund Issued, or Demand Raised. You can also download acknowledgment and check processing status. For refund status specifically, use Services > Refund Status on the portal.

20. Should I hire a professional for e filing or do it myself?

For simple salary income with standard deductions (ITR-1), you can easily e file ITR yourself using the e filing website income tax portal which has user-friendly interface and pre-filled data. However, hire professionals for: complex income sources (business, capital gains, foreign income), claiming multiple deductions and exemptions, first-time filing without tax knowledge, businesses requiring ITR-3/4/5/6, when carrying forward losses, or if you've received scrutiny notices. Professional services starting at ₹700 ensure error-free filing, maximum refunds, proper documentation, and compliance with latest tax laws, saving you time and reducing audit risks.

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