How to File ITR 2025? Everything You Need to Know

Filing an Income Tax Return (ITR) is a crucial financial responsibility for taxpayers in India.

With the Assessment Year (AY) 2025-26 approaching, the Income Tax Department has enabled both online and offline filing options to streamline the process.

The deadline to file Income Tax Return without penalty is September 15, 2025.

Whether you’re filing for the first time or are a regular taxpayer, understanding the online and offline ITR processes is essential to avoid last-minute errors and penalties.

Who Needs to File ITR?

Filing Income Tax Return is mandatory for individuals whose total income exceeds the basic exemption limit:

• New tax regime: ₹3 lakh exemption limit.
• Old tax regime:
  • ₹3 lakh for individuals below 60 years.
  • ₹3.5 lakh for senior citizens (60–80 years).
  • ₹5 lakh for super senior citizens (80+ years).

Additionally, filing is compulsory if you meet any of these criteria:

• Paid electricity bills above ₹1 lakh.
• Spent over ₹2 lakh on foreign travel.
• Deposited ₹1 crore or more in a current account.

Step-by-Step Guide for Offline ITR Filing

The Income Tax Department has enabled Excel-based utilities for ITR-1 and ITR-4, allowing taxpayers to file returns offline. Here’s how:

1. Download Utility
   • Visit incometax.gov.in.
   • Go to Downloads > Income Tax Return.
   • Select AY 2025-26 and download the Excel utility (e.g., ITR-1, ITR-4).
2. Open and Enable Macros
   • Extract the ZIP file.
   • Open Excel and enable macros.
3. Fill in Details
   • Enter personal info, income, deductions, and taxes paid.
   • Refer to Form 16, 26AS, AIS, etc.
4. Validate
   • Click ‘Validate’ to check for errors.
   • Fix any issues highlighted.
5. Generate JSON
   • After validation, click ‘Generate JSON’.
   • Save the file.
6. Upload JSON
   • Login at incometax.gov.in.
   • Go to e-File > Income Tax Return > File ITR.
   • Choose ‘Upload JSON’ and upload your file.
7. Verify and Submit
   • Verify ITR using Aadhaar OTP, net banking, DSC, or EVC.
   • Submit return after verification.

Step-by-Step Guide for Online ITR Filing

Online filing, or e-filing, is the most popular method and is done via the official income tax e-filing portal.

Here’s how:

1. Register or Log In
   • Visit the portal and log in using PAN (as User ID) and password.
   • New users can register using PAN, Aadhaar, and contact details.
2. Select the Relevant ITR Form
   • Choose the correct ITR form (e.g., ITR-1 for salaried individuals).
3. Pre-fill and Validate Details
   • Auto-filled data from Form 26AS and AIS can be reviewed and edited.
   • Verify income, deductions, and tax credits.
4. Upload Supporting Documents
   • Generally, Form 16 is not required to be uploaded, but should be used to cross-verify details.
5. Complete Filing and Verification
   • Verify through Aadhaar OTP, net banking, DSC, or bank account EVC.
   • Submit the return after verification.

Important Dates and Late Filing Penalties

• Deadline to file ITR without penalty: September 15, 2025.
• Late filing penalty: Taxpayers missing the deadline may lose the benefit of carrying forward losses.

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