Income Tax Return (ITR) Filing for AY 2025-26: A Step-by-Step Guide for Online & Offline Modes
Filing your Income Tax Return (ITR) for Assessment Year (AY) 2025-26 is now easier with both online and offline options available. Whether you’re a salaried individual, freelancer, or business owner, here’s a comprehensive guide to help you file your ITR accurately and on time.
Step 1: Gather Required Documents
Before starting, ensure you have:
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Form 16 (for salaried employees)
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Bank statements & interest certificates (FDs, savings accounts)
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Capital gains statements (if applicable)
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Aadhaar, PAN, and other KYC details
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Deduction proofs (80C, 80D, HRA, etc.)
Step 2: Choose the Correct ITR Form
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ITR-1 (Sahaj): For salaried individuals with income up to ₹50 lakh (no capital gains or foreign assets).
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ITR-2: For individuals/HUFs with capital gains or multiple house properties.
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ITR-3/4: For business owners, freelancers, or professionals.
Step 3: File Online (via Income Tax Portal)
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Log in to the Income Tax e-Filing Portal.
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Select “File Income Tax Return” for AY 2025-26.
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Fill in personal, income, and deduction details (pre-fill option available).
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Verify TDS details (Form 26AS/AIS).
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Calculate tax liability (pay any dues via net banking/UPI).
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Submit & E-Verify (via OTP, Aadhaar, or digital signature).
Offline Filing (ITR-Util JSON for ITR-1/4)
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Download Offline Utility Tool from the tax portal.
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Fill details offline, generate JSON, and upload it on the portal.
Common Mistakes to Avoid
Incorrect PAN/Aadhaar linkage
Missing interest income or capital gains
Not verifying ITR within 30 days (leads to invalid filing)
Deadlines & Penalties
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July 31, 2025 (for most taxpayers)
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Late filing (after July 31) attracts penalties up to ₹5,000.
Filing ITR on time ensures compliance and avoids penalties. Follow these steps for a hassle-free tax filing experience!
