How to File ITR Online for FY 2025-26: Step-by-Step Guide

Introduction

Filing your Income Tax Return (ITR) for FY 2025-26 is now easier through the online Income Tax Portal. However, the process may vary depending on your residential status, income sources, and the ITR form you choose. Taxpayers can file their ITR online directly through the Income Tax e-Filing Portal or by using the offline utility and uploading the completed return online.

Simple Steps to File ITR Online for FY 2025-26

Follow these easy steps to successfully file your Income Tax Return online:

Step 1: Login to the Income Tax e-Filing Portal

Visit the official Income Tax Portal and log in using your PAN, password, and captcha code.

Step 2: Click on ‘File Income Tax Return’

After logging in, navigate to the “e-File” menu and select “File Income Tax Return.”

Step 3: Select the Assessment Year

Choose the relevant Assessment Year for FY 2025-26 from the available options.

Step 4: Choose Your Filing Status

Select your filing status, such as Individual, HUF, Company, or Others.

What is ITR (Income Tax Return)?

ITR stands for Income Tax Return. It is an official form used by taxpayers to report their income, assets, taxes paid, deductions, losses, and refunds for a particular financial year to the Income Tax Department.

Filing an ITR is mandatory for individuals and businesses whose income exceeds the prescribed exemption limit under the Income Tax Act. It helps taxpayers declare income earned from salary, business, house property, capital gains, and other sources while claiming eligible tax deductions and refunds.

Submitting your Income Tax Return on time not only ensures tax compliance but also helps in availing benefits such as loan approvals, visa applications, and carrying forward losses to future financial years.

Mandatory Documents for Income Tax Return Filing

Before filing your Income Tax Return (ITR), it is important to keep all the necessary documents and financial details ready. Having the required documents in place helps ensure accurate and hassle-free ITR filing for the relevant financial year.

List of Documents Required for ITR Filing

PAN Card and Aadhaar Card
PAN and Aadhaar are mandatory for filing Income Tax Returns and completing e-verification.
Bank Statements
Collect bank statements for all your savings and current accounts to verify income, expenses, and interest earned.
Form 16
Salaried employees should obtain Form 16 from their employer as it contains salary details and TDS deductions.
Donation Receipts
Keep receipts of donations made under eligible sections to claim tax deductions.
Stock Trading Statements
Investors and traders should download capital gains and trading statements from their broker platform.
Life and Health Insurance Premium Receipts
Insurance premium payment receipts are required to claim deductions under applicable tax sections.
Bank Account Details Linked with PAN
Ensure your bank account is linked with your PAN for smooth refund processing.
Aadhaar-Linked Mobile Number
An Aadhaar-registered mobile number is necessary for OTP-based e-verification of your ITR.
Interest Certificates from Banks
Obtain interest certificates for savings accounts, fixed deposits, and other interest income earned during the financial year.

How to File ITR Online for FY 2025-26: Complete Step-by-Step Guide

Filing your Income Tax Return (ITR) online for FY 2025-26 is simple through the Income Tax e-Filing Portal. To avoid errors and ensure smooth processing, taxpayers should follow the correct procedure while selecting the appropriate ITR form and providing accurate income details.

Step-by-Step Process to File ITR Online

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax Portal and log in using your PAN, password, and captcha code.

Step 2: Select the Relevant Assessment Year and Filing Mode

Choose the applicable Assessment Year (AY 2026-27) for FY 2025-26.
Select the “Online” mode of filing and click on “Continue.”

Note: The Income Tax Portal may enable ITR filing for FY 2025-26 only after the financial year ends.

Step 3: Choose Your Filing Status

Select the appropriate filing status such as:

Individual
HUF (Hindu Undivided Family)
Others

Click on “Continue” to proceed further.

Step 4: Select the Correct ITR Form

Choosing the correct Income Tax Return form is essential for accurate ITR filing. The applicable form depends on your income sources, residential status, and category of taxpayer.

ITR-1 – For salaried individuals with simple income sources
ITR-2 – For individuals with capital gains income and no business income
ITR-3 – For business or professional income
ITR-4 – For presumptive income under eligible sections

For example, if you earn capital gains from shares or property but do not have business income, you should file ITR-2.

Step 5: Select the Reason for Filing ITR

Choose the applicable reason for filing your Income Tax Return, such as:

Taxable income exceeds the basic exemption limit
Claiming income tax refund
Carry forward of losses
Compliance with specified tax conditions

Step 6: Fill in Details, Validate Information, and Submit the Return

Most personal details such as PAN, Aadhaar number, name, contact details, and bank account information are usually pre-filled in the ITR form.

Before submission:

Verify all pre-filled details carefully
Ensure your bank account is pre-validated
Disclose all income sources accurately
Enter deductions and exemptions correctly
Cross-check Form 16, bank details, and TDS information
Review the return summary before final submission

If any tax is payable, complete the payment before submitting your return.

Step 7: Complete E-Verification of ITR

After submitting your ITR, it is mandatory to e-verify the return within 30 days. If the return is not verified within the prescribed period, it will be treated as not filed.

Methods to E-Verify Your ITR

You can complete e-verification using any of the following methods:

Aadhaar OTP
Electronic Verification Code (EVC)
Net Banking
Demat Account Verification
Sending signed ITR-V to CPC Bengaluru

Conclusion

Filing your ITR online for FY 2025-26 ensures compliance with income tax laws and helps you claim eligible refunds and deductions. Selecting the correct ITR form, validating your information, and completing e-verification on time are crucial steps for successful Income Tax Return filing.

How to File ITR Offline for FY 2025-26: Step-by-Step Guide

Taxpayers can also file their Income Tax Return (ITR) offline using the Income Tax Department’s offline utility. This method is useful for individuals who prefer preparing their return offline before uploading it to the Income Tax e-Filing Portal.

Step-by-Step Process to File ITR Offline

Step 1: Visit the Income Tax e-Filing Portal

Go to the official Income Tax e-Filing Portal and navigate to the “Downloads” section.

Step 2: Download the Offline Utility

Download and install the Common Offline Utility on your computer or laptop.

Step 3: Open the Utility and Select ‘File Return’

Launch the offline utility and click on the “File Return” option to begin the ITR filing process.

Step 4: Download Pre-Filled Data

Choose the “Download Pre-fill” option to fetch your pre-filled tax information.

Step 5: Enter PAN and Assessment Year

Provide your PAN details and select the relevant tax year for filing the Income Tax Return.

Step 6: Login Using Your Credentials

Step 7: Verify Basic Details

Your name, PAN, tax year, and date of download will appear on the screen. Verify the details and click on “File Return.”

Step 8: Select Filing Status and ITR Form

Choose your taxpayer category, such as:

Individual
HUF (Hindu Undivided Family)
Others

Next, select the appropriate ITR form based on your income sources and filing requirements.

Step 9: Fill Personal and Bank Details

Enter your general information, including:

Address details
Contact information
Bank account details

Ensure that the bank account information is accurate and pre-validated.

Step 10: Enter Income Details

Fill in all income details carefully. Information available in Form 26AS may be auto-fetched by the utility. Add any additional income not reflected in the pre-filled data.

Step 11: Validate and Generate JSON File

Preview your:

Income details
TDS information
Tax payable or refund details

After validation and declaration, generate and download the JSON file.

Step 12: Login to the Income Tax Portal

Visit the Income Tax e-Filing Portal again and log in to your account.

Step 13: Select Filing Details

Click on the “File Now” option and choose:

Assessment Year
Filing type
Applicable ITR form

Proceed to the next step.

Step 14: Upload JSON File and Complete Verification

Upload the generated JSON file and proceed with e-verification of your Income Tax Return.

Final Words

Filing ITR offline for FY 2025-26 through the offline utility is a convenient option for taxpayers who want better control over their return preparation. Make sure all details are correctly entered, validated, and verified to avoid errors or rejection of your Income Tax Return.

When is ITR Filing Mandatory in India?

Filing an Income Tax Return (ITR) is mandatory for individuals whose total income exceeds the basic exemption limit prescribed under the Income Tax Act. However, even if your income is below the taxable limit, you may still be required to file an ITR if you meet certain specified conditions.
Conditions Where ITR Filing is Mandatory
You must file an Income Tax Return if any of the following conditions apply to you during the financial year:
1. Foreign Travel Expenses Exceed ₹2 Lakh
If your expenditure on foreign travel for yourself or any other person exceeds ₹2 lakh in a financial year, filing ITR becomes compulsory.
2. Electricity Bill Exceeds ₹1 Lakh
Individuals with annual electricity consumption expenses of ₹1 lakh or more are required to file an Income Tax Return.
3. Deposit Above ₹1 Crore in Current Accounts
If you have deposited more than ₹1 crore in one or more current bank accounts during the financial year, ITR filing is mandatory.
4. Business Turnover Exceeds ₹60 Lakh
Taxpayers engaged in business activities must file ITR if their total business receipts or turnover exceed ₹60 lakh.
5. Professional Income Exceeds ₹10 Lakh
Professionals such as doctors, lawyers, consultants, freelancers, and other service providers must file ITR if their gross professional receipts exceed ₹10 lakh.
6. TDS or TCS Exceeds ₹25,000
If the total Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is more than ₹25,000 during the financial year, filing an Income Tax Return is compulsory.
Note: For senior citizens, the TDS limit is ₹50,000.
7. Foreign Assets or Foreign Bank Account
ITR filing is mandatory for resident individuals who:
- Own any asset located outside India, or
- Have signing authority in any foreign bank account
Why Filing ITR is Important
Even if your income is below the taxable limit, filing an Income Tax Return can help in:
- Claiming tax refunds
- Applying for loans and visas
- Carrying forward capital or business losses
- Maintaining financial records and compliance

Common Mistakes to Avoid While Filing ITR for FY 2025-26

Filing your Income Tax Return (ITR) correctly is essential to avoid penalties, notices, delayed refunds, and defective returns. Many taxpayers make common errors during the ITR filing process that can create complications later. Here are some important mistakes you should avoid while filing your ITR for FY 2025-26.

1. Selecting the Wrong ITR Form

Choosing an incorrect ITR form is one of the most common mistakes made by taxpayers. Filing the wrong form can result in:

Defective Income Tax Returns
Delay in processing refunds
Notices from the Income Tax Department
Penalties and compliance issues

Always select the appropriate ITR form based on your income sources, residential status, and taxpayer category.

2. Mentioning the Incorrect Assessment Year

Income earned during FY 2025-26 must be reported under AY 2026-27. Entering the wrong Assessment Year while filing your Income Tax Return can lead to incorrect tax computation and processing errors.

Before submission, carefully verify the selected financial year and assessment year details.

3. Claiming Deductions Without Supporting Documents

Tax deductions should only be claimed if you possess valid proof and supporting documents such as:

Investment proofs
Insurance premium receipts
Donation receipts
Home loan certificates

Claiming false or unsupported deductions may attract scrutiny or notices from the Income Tax Department.

4. Failing to E-Verify the ITR

After filing your Income Tax Return online, it is mandatory to complete e-verification within 30 days. If the return is not verified within the prescribed timeline, it will be treated as invalid and considered as not filed.

You can e-verify your ITR through:

Aadhaar OTP
Net Banking
Electronic Verification Code (EVC)
Demat Account Verification

Final Thoughts on Income Tax Return (ITR) Filing

Filing your Income Tax Return (ITR) accurately is essential for smooth tax compliance and hassle-free processing. While filing ITR for FY 2025-26, make sure all personal, income, deduction, and bank details are correctly entered and the appropriate ITR form is selected.

Carefully reviewing the information at every stage of the ITR filing process helps avoid errors, notices, penalties, and delays in refund processing. Additionally, completing e-verification immediately after filing your Income Tax Return ensures faster processing of your return and quicker settlement of tax refunds.

Timely and accurate ITR filing not only keeps you compliant with income tax laws but also helps maintain a strong financial record.

About the Author

Dakesh

Dakesh simplifies complex legal regulations into clear, practical guidance, helping entrepreneurs stay compliant and confidently build sustainable, growing businesses.

May 13, 2026