How to File ITR Online FY 2024-25 (AY 2025-26) : Step-by-Step Guide

Income Tax Return filing is an entirely online process, that can be done through Income Tax Portal. Every person whose taxable income has crossed the basic exemption limit is required to file ITR. Only senior citizens, who satisfy certain conditions are exempted from filing ITR. Whether you're a salaried employee, self-employed, or a senior citizen, you can easily e-file your ITR through the Income Tax Department’s portal. Just follow the below easy steps - select the right ITR form, enter your income details, claim deductions, and e-verify your return.

Step-1: Login to the Income Tax Portal

Step-2: Go to ‘File Income Tax Return’

Step-3: Select Assessment year

Step-4: Select 'Filing Status"

Step-5: Select ‘ITR Type’

Step-6: Select reason for filing ITR

Step-7: Validate the details

Step-8: E-verify the ITR

Pre-Requisites for Filing ITR

Before filing ITR, there are a few documents and details that you need to gather in order to file ITR.

• PAN and Aadhaar
• Bank Statements
• Form 16
• Donation receipts
• Stock trading statements from the broker platform
• Insurance policy paid receipts related to life and health
• Bank account information linked to PAN
• Aadhaar registered mobile number for e-verifying the return
• Interest certificates from banks

How to File ITR Online?

The step-by-step guide on how to file ITR online for AY 2025-26 through the Income Tax Portal:

Step 1: Log in to the Income Tax Portal

Log in to the income tax portal by entering your PAN and password.

Step 2: Select the relevant Assessment Year and mode of filing ITR

Select ‘Assessment Year’ as ‘AY 2025-26’ if you file for FY 2024-25 and click on Online, then "Continue".

Step 3: Select your filing status

Select your applicable filing status i.e., Individual, HUF, or others and click "Continue".

Step 4: Select the applicable ITR Form

Before filing your income tax return, it's important to choose the correct ITR form based on your income sources. ITR 1 to ITR 4 are meant for individuals and HUFs. For instance, if you have capital gains income but no income from business or profession, you should file using ITR 2.

Step 5: Choose the Reason For Filing ITR

In the following step, you will be prompted to specify the reason for filing your returns. Select the appropriate option applicable to your situation:

• Taxable income is more than the basic exemption limit
• Meets specific criteria and is mandatorily required to file ITR
• Others

Step 6: Fill in all the Information, Validate, Confirm, and Submit

Most personal details like PAN, Aadhaar, name, contact info, and bank details are pre-filled in your ITR. Carefully review and validate this information before proceeding. Ensure your bank account is provided and pre-validated. As you move through each step, disclose all sources of income, exemptions, and deductions. Cross-check pre-filled data from your employer, bank, etc., and confirm the return summary. Finally, validate and pay any balance tax due before submitting.

Step 7: E-Verify ITR

The final and crucial step is to verify your ITR within 30 days of filing. If not verified, your return will be treated as not filed. You can e-verify your ITR using methods like Aadhaar OTP, Electronic Verification Code (EVC), Net Banking, or by sending a signed physical copy of the ITR-V to CPC, Bengaluru.

You can calculate your taxes by using ClearTax Income Tax calculator.

How to File ITR Offline?

Step-1: Go to Income Tax e-Filing Portal, and go to the downloads section.

Step-2: Download and install the common offline utility in your system.

Step-3: Open the utility, and choose the ‘File Return’ option.

Step-4: On the next page, choose, ‘Download Pre-fill’ option

Step-5: On the next page, enter your PAN and assessment year, click 'proceed'.

Step-6: Login using your user credentials on the offline utility.

Step-7: Your name, PAN, assessment year and downloaded date would be displayed. Click ‘File Return’.

Step-8: Your status needs to be chosen, whether Individual, HUF or Others. On the next page choose the appropriate ITR form for you.

Step-9: Fill the page containing general information, which usually contains, your personal details like address, etc., and bank account details. Verify if the bank account information is correct.

Step-10: Enter the income details. Particulars reflected in Form 26AS are automatically fetched, add any income that is missed out and proceed.

Step-11: Preview the income, TDS and tax details, and proceed to validation. After providing a declaration, download the JSON file.

Step-12: Now login to your account in the income tax portal. After logging in, click ‘File Now’ option.

Step-13: Select the following options and proceed

• Assessment year, 
• Filing type,
• ITR type

Step-14: Attach the JSON file and proceed to verification.

ITR Filing Due Date FY 2024-25

The last date to file ITR for FY 2024-25 (AY 2025-26) is 15th September 2025 for non-audit taxpayers. The due date was extended from the initial 31st July 2025 due to the changes in ITR forms and technical delays. 

Not filing ITR within the specified due date results in late fees under section 234F of Rs. 5,000. However, for taxpayers with income less than Rs. 5 lakh, the late fee is Rs. 1,000. Interest under section 234A is also applicable. Taxpayers can file a belated return before 31st December of the relevant assessment year with the applicable late fee and interest. 

When is it mandatory to file ITR?

ITR for individuals is mandatory only if their income is above the basic exemption limit. There are also other criteria as follows, fulfilling which ITR filing is mandatory:

• Expenditure on foreign travel being more than Rs. 2 lakh, or
• Electricity consumption of Rs. 1 lakh or more, or
• Deposit above Rs. 1 crore in one or more current accounts or
• Business receipts exceed Rs. 60 lakh, or
• Professional receipts exceed Rs. 10 lakh, or
• TDS and TCS amount exceeds Rs. 25,000 or
• In the case of a resident whose asset is located outside India or who has signing authority for an account-based account outside India, ITR filing becomes mandatory.

Benefits of Filing ITR

It is always a good idea to file your ITR even if you are not eligible due to the benefits.

• Filing of ITR creates a valid proof of income or net worth
• ITR is required for applying for any loan in the future
• ITR is required by banks even for applying credit cards
• ITR is required for VISA applications, etc.
• ITR is required for obtaining Term insurance
• ITR is required for obtaining government tenders
• Hence it is advisable to file ITR even if your income is below the basic exemption limit.

However, you can e-file your ITR on ClearTax by just adding your PAN. We will auto-fill most of your details, like salary income, TDS, deduction details, etc, from the Income Tax Department. 

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