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

The due date for filing original return for FY 2024-25 is already passed. If you still have not filed your returns, you can file a belated return under section 139(4) of the Income Tax Act. Ensure that you choose the ‘belated return’ option during the filing process.

Simple Steps to file ITR Online

You can file your ITR following these simple steps:

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 the return

Step-7: Validate the details

Step-8: E-verify the return

Documents Required 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 if the taxable income is more than the basic exemption limit  on meeting specific criteria.

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

1. Most personal details like PAN, Aadhaar, name, contact info, and bank details are pre-filled in your ITR. 
2. Carefully review and validate this information before proceeding. 
3. Ensure your bank account is provided and pre-validated. 
4. As you move through each step, disclose all sources of income, exemptions, and deductions. 
5. Cross-check pre-filled data from your employer, bank, etc., and confirm the return summary. 
6. 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 Assessment year, filing type and ITR type and proceed.

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

When is ITR Filing Mandatory?

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.

If you are filing ITR because of incurring specified expenses over the limit, the you should enter the accurate expense amount while filing ITR.

Related Articles:
1. How to file ITR on ClearTax
2. How to file ITR-1?