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

An Income Tax Return (ITR) is a form that enables a taxpayer to declare his income, expenses, tax deductions, investments, taxes, etc. ITR can be filed through online mode or using the offline utility. For FY 2024-25 (AY 2025-26), ITR-1 and ITR-4 have been released by the Income Tax department, while ITR-2 and 3 are yet to be released. In this article, we will take you through the entire process of filing ITR online through the Income Tax Portal. 

Follow the below mentioned steps to file ITR via online mode:

1. Login to the Income Tax portal
2. Go To ‘File Income Tax Return’
3. Select ‘Assessment Year’
4. Select Filing Status (Individual/ HUF/ Others)
5. Select ITR Type (ITR 1 to ITR-7)
6. Select Reason for filing ITR. (mostly it is because of exceeding Basic Exemption Limit)
7. Validate the income and other details
8. E-Verify

You can also fill the particulars in the offline utility, download JSON file and upload the same on the Income Tax Portal. 

Step-by-Step Guide to e-file Income Tax Return

The process to file ITR online through the Income Tax Portal is much simpler and can be done by following the below steps:

On the Income Tax Portal

Step 1: Log-in to the income tax portal by entering your PAN and password.

Step 2: Click on the 'e-File' tab > 'Income Tax Returns' > ‘File Income Tax Return’
 

Step 3: Select ‘Assessment Year’ as ‘AY 2025-26’ if you file for FY 2024-25 and click on Online, then "Continue".

Step 4: Select The Status

Select your applicable filing status: Individual, HUF, or Others.

For filing of persons like you and me, select 'Individual' and 'Continue'.

Step 5: Select ITR Type

• The taxpayer must first ascertain which ITR form they must fill out before filing returns. 
• There are a total of 7 ITR forms available, of which ITR 1 to 4 is applicable for Individuals and HUFs. 
• For example, individuals and HUFs without income from business or profession but with capital gains can use ITR 2.

Step 6: 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 that is 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 7: Validate, Confirm, and Submit

• Most of the personal details, such as your PAN, Aadhaar, Name, Date of birth, contact information, and bank details will be pre-filled. Validate these details carefully before you proceed further. 
• Also, provide your bank account information. If you have already provided these details, ensure they are pre-validated.
• As you proceed step by step, ensure to disclose all relevant income, exemptions, and deduction details. 
• Most of your information will be pre-filled based on the data provided by your employer, bank, etc. Review the information carefully to ensure it is correct. 
• Confirm the summary of your returns, validate the details and make the payment of balance taxes, if any.

Step 8: E-Verify ITR

• The last and crucial step is to verify your return within the time limit (30 days). Failing to verify your return is equivalent to not filing it at all. 
• You have the option to e-verify your return using different methods such as Aadhaar OTP, electronic verification code (EVC), Net Banking, or by sending a physical copy of ITR-V to CPC, Bengaluru.

You can calculate your taxes by using ClearTax calculator.

Through Offline Utility

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

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

Step-3: Open the utility, and choose ‘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 declaration, download 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. 

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 lakhs (or)
• Professional receipts exceed Rs.10 lakhs (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.

Documents Required for Filing ITR

 The following documents/information are required for e-filing their 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

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. 

How to Get an Income Tax Return Copy Online?

• Step 1: Log on to incometaxindiaefiling.com with credentials
• Step 2: Click on View Returns/ Forms
• Step 3: Selection an option as “Income tax returns” and the relevant assessment year and click on submit
• Step 4: A window displaying a list of ITR filed will open.
• Step 5: Click on ITR-V acknowledgement number you want to download
• Step 6: ITR V PDF file will open which can be downloaded.

Link to download ITR-1 and ITR-4 excel based utility

Related Articles:

• How to file ITR on ClearTax
• How to file ITR-1?
• Which ITR should I file?
• ITR 1 vs ITR 4 Difference
• ITR 3 vs ITR 4 Difference
• What is ITR 2 Form & How to File ITR-2
• How to File ITR-2 for Income from Capital Gains
• What is ITR 3 Form & How to File ITR-3
• How to File and Download ITR-7 Form