Filing your Income Tax Return (ITR) is not just a legal responsibility—it’s a critical step toward building strong financial credibility. It helps you claim refunds, process loan or visa applications faster, and maintain transparency with the tax department. For Assessment Year (AY) 2025–26, the Central Board of Direct Taxes (CBDT) has extended the ITR filing deadline to September 15, 2025, offering taxpayers extra time for a hassle-free submission. With options for both online and offline filing, the Income Tax Department has streamlined the process significantly. Here’s a comprehensive guide on how to file your ITR step-by-step using both modes.
Deadline Extension
The new due date for ITR filing for AY 2025–26 is September 15, 2025, instead of the original July 31 deadline. Filing on or before this date avoids interest penalties under Section 234A.
Online Filing Process on Income Tax Portal
Step 1: Log in
- Visit: https://www.incometax.gov.in
- Use PAN as User ID, enter password and captcha.
Step 2: Start Filing
- Navigate to: e-File > Income Tax Returns > File Income Tax Return
Step 3: Select Assessment Year
- Choose AY 2025-26
- Click Continue with online mode
Step 4: Choose Filing Status
- Select: Individual, HUF, or Others
(Most users choose “Individual”)
Step 5: Choose ITR Form
- ITR-1: Salary income (up to ₹50 lakh)
- ITR-2: Capital gains/foreign income
- ITR-3: Business/professional income
- ITR-4: Presumptive income (under Sections 44AD/44AE)
Step 6: Mention Reason for Filing
- Income exceeds basic exemption limit
- Claiming refund
- Other applicable criteria
Step 7: Verify Pre-filled Details
- Cross-check:
- PAN, Aadhaar, bank details
- Salary from Form 16
- TDS from Form 26AS
- Deductions (80C, 80D, etc.)
Step 8: Pay Due Tax
- Use Challan 280 to pay remaining tax (if applicable)
Step 9: Submit Return
- Review full summary
- Submit return electronically
Step 10: E-Verify
Complete verification within 30 days using:
- Aadhaar OTP
- Net banking
- Bank EVC
- Or post ITR-V to CPC, Bengaluru
🔹 Offline Filing Using JSON Utility
Step 1: Download Utility
- Visit: Downloads > Income Tax Return Utilities
- Download Common Offline Utility (COU)
Step 2: Launch & Select ‘File Return’
- Open COU and click ‘File Return’
Step 3: Download Pre-filled Data
- Choose: Download Pre-Fill
- Enter PAN, AY 2025–26, log in
Step 4: Select Status & Form
- Pick: Individual, HUF, etc.
- Choose correct ITR form
Step 5: Fill In Details
- Personal + income + deduction info
- Data auto-populates from Form 26AS
- Enter missing details manually
Step 6: Validate & Generate JSON
- Review computation
- Click Validate
- Download JSON file
Step 7: Upload on Portal
- Log in on https://www.incometax.gov.in
- Go to: e-File > File ITR > Upload JSON
- Upload your file
Step 8: E-Verification
Use the same e-verification options as in the online mode
🔍 Final Reminders:
- File ITR before September 15, 2025
- E-Verification is mandatory within 30 days
- Ensure all income, including bank interest, capital gains, rental, and freelance earnings, is disclosed
- Keep a copy of the acknowledgment for records
