How to File ITR Online FY 2025-26

The ITR filing process can become complex depending on your residential status, the ITR form selected and the nature of your income. You can file your ITR online through the Income Tax Portal, or using the offline utility and then by uploading it on the portal.

The CBDT has enabled online e-filing and excel utility for ITR-1 and ITR-4 for FY 2025-26 (AY 2026-27).

Simple Steps to File ITR Online

You can file your ITR following these simple steps:

1. Login to the Income Tax Portal
2. Go to 'File Income Tax Return'
3. Select the Assessment year
4. Select 'Filing Status'
5. Select 'ITR Type'
6. Select reason for filing the return
7. Validate the details
8. E-verify the return

What is ITR?

ITR stands for Income Tax Return, in which the taxpayer discloses all the details related to his income, assets, taxes, losses, refunds, etc. for the relevant assessment year.

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?

Before you start, download both your Form 26AS (Tax Credit Statement) and your AIS (Annual Information Statement) from the e-filing portal. Cross-check every entry against your bank statements, Form 16, broker capital gain statements and rent receipts. If any AIS entry is wrong, submit feedback within AIS itself - this preserves your audit trail and prevents notices later.

The step-by-step guide on how to file ITR online for FY 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 2026-27' if you file for FY 2025-26 and click on Online, then "Continue".

For FY 2025-26, the Income Tax Act 1961 still applies, therefore, we still need to choose the relevant assessment year. The concept of tax year is relevant only for income earned from FY 2026-27 and onwards.

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

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
• 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?

1. Go to Income Tax e-Filing Portal, and go to the downloads section.
2. Download and install the common offline utility in your system.
3. Open the utility, and choose the 'File Return' option.
4. On the next page, choose, 'Download Pre-fill' option.
5. On the next page, enter your PAN and assessment year, click 'proceed'.
6. Login using your user credentials on the offline utility.
7. Your name, PAN, assessment year and downloaded date would be displayed. Click 'File Return'.
8. Your status needs to be chosen, whether Individual, HUF or Others. On the next page choose the appropriate ITR form for you.
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.
10. Enter the income details. Particulars reflected in Form 26AS are automatically fetched, add any income that is missed out and proceed.
11. Preview the income, TDS and tax details, and proceed to validation. After providing a declaration, download the JSON file.
12. Now login to your account in the income tax portal. After logging in, click 'File Now' option.
13. Select the Assessment year, filing type and ITR type and proceed.
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, then you should enter the accurate expense amount while filing ITR.

Common Mistakes to Avoid while Filing ITR

• Selecting the incorrect ITR form can lead to defective returns, penalties and delays in refunds
• Income earned in FY 2025-26 must be declared in AY 2026-27. Quoting the wrong assessment year may increase the chances of erroneous taxation.
• Claiming deductions without possession of valid supporting documents may attract a notice from the Income Tax Department.
• Not e-verifying your return within 30 days of filing makes the return invalid.

Final Word

It is necessary to provide the accurate information and choose the most appropriate fields on every stage of ITR filing. Also, e-verifying ITR as soon as the filing process is complete ensures faster ITR processing and quicker refund settlement.