How to File ITR 2025 – Online & Offline Income Tax Return Filing Guide AY 2025-26
Updated for FY 2024-25 | AY 2025-26
Filing your Income Tax Return (ITR) doesn’t have to be complicated. Whether you’re a first-time filer or a seasoned taxpayer, this guide breaks down both offline and online ITR filing processes for Assessment Year 2025–26 in the simplest terms.
📅 Important Dates
| Event | Date |
|---|---|
| Last Date to File ITR | September 15, 2025 |
| Penalty for Late Filing | Up to ₹5,000 |
| Latest Utility Released | ITR-1 & ITR-4 (Excel) available for offline use |
✅ Who Needs to File ITR in AY 2025–26?
Filing is mandatory if any of the following applies:
Income Criteria (New Tax Regime):
| Category | Basic Exemption Limit |
|---|---|
| General Taxpayer | ₹3,00,000 |
| Senior Citizen (60–80 yrs) | ₹3,50,000 (Old regime) |
| Super Senior (80+ yrs) | ₹5,00,000 (Old regime) |
Other Conditions:
You must file ITR even if income is below the limit, if:
- 💡 Spent ₹1 lakh+ on electricity in a year
- 🌍 Spent ₹2 lakh+ on foreign travel
- 🏦 Deposited ₹1 crore+ in a current account
Tip: Even if not mandatory, filing ITR can help claim refunds, carry forward losses, and serve as income proof for loans or visas.
🖥️ How to File ITR Offline (Using Excel Utility)
The Income Tax Department has enabled Excel-based utilities for offline ITR filing for ITR-1 and ITR-4. Here’s how to use it:
📌 Steps to File ITR Offline:
| Step | Action |
|---|---|
| 1 | Visit Https://www.incometax.gov.in |
| 2 | Download ITR Utility for AY 2025–26 (Excel) |
| 3 | Extract ZIP and Enable Macros in Excel |
| 4 | Fill your details: personal info, income, deductions, taxes paid |
| 5 | Click Validate to check for errors |
| 6 | Generate JSON File after successful validation |
| 7 | Log in and upload JSON at e-Filing portal |
| 8 | Verify using Aadhaar OTP, Net Banking, DSC, or Bank EVC |
🌐 How to File ITR Online (E-Filing Method)
Note: Online ITR filing will begin soon. Process remains the same as last year.
📌 Steps to E-File ITR:
| Step | Action |
|---|---|
| 1 | Log in at incometax.gov.in using PAN |
| 2 | Navigate to: e-File > Income Tax Return |
| 3 | Select ITR Form (e.g., ITR-1 for salaried individuals) |
| 4 | Review auto-filled details from Form 26AS, AIS |
| 5 | Cross-check with Form 16, investment proofs |
| 6 | Submit and verify return using preferred method (OTP/DSC/EVC) |
📑 Key Documents Required
- Form 16 – Salary Certificate
- Form 26AS – Tax Credit Statement
- AIS (Annual Information Statement)
- Bank account details (for refund)
- Investment Proofs – LIC, ELSS, PPF, Rent Receipts, etc.
- Medical Insurance Premiums – for 80D deduction
💸 Penalty for Late Filing (Section 234F)
| Income Level | Late Fee |
|---|---|
| Below ₹5,00,000 | ₹1,000 |
| Above ₹5,00,000 | ₹5,000 |
Missing the deadline may also lead to loss of refund eligibility and carry-forward of losses.
🔄 What’s New This Year?
- ✅ Capital gains can now be reported in ITR-1 & ITR-4.
- 🔄 Better pre-filled data using Form 26AS and AIS.
- 🛠️ Offline utility updated for FY 2024–25 (Excel).
🏁 Final Tips
- File early to avoid last-minute errors
- Use Form 26AS & AIS to cross-check data
- Choose the correct ITR form
- Always verify return after submission