Income Tax Return (ITR) Filing for FY 2024-25 (AY 2025-26) has started in offline mode. The last date to file ITR without penalty is 15 September 2025.
The online process will begin soon. Whether you choose online or offline filing, it’s important to understand both methods clearly to avoid mistakes or last-minute stress.
Who Must File ITR?
Under the new tax regime: If your income exceeds ₹3 lakh, you must file ITR, even if no tax is payable.
Under the old tax regime:
Below 60 years: Tax exemption up to ₹3 lakh
Senior citizens (60–80 yrs): Exemption up to ₹3.5 lakh
Super senior citizens (80+ yrs): Exemption up to ₹5 lakh
You must also file ITR if you:
Pay electricity bills over ₹1 lakh annually
Spend over ₹2 lakh on foreign travel
Deposit over ₹1 crore in a current account
How to File ITR Offline (Using Utility Tool)
Step-by-step process:
Download the ITR Utility:
Visit incometax.gov.in
Go to Downloads > Income Tax Return
Choose Assessment Year 2025-26
Download the Excel Utility for ITR-1
Open the Utility:
Extract the ZIP file and open the Excel file
Enable Macros
Fill in Details:
Enter personal info, income details, deductions, tax paid
Cross-check with Form 16, Form 26AS, and AIS
Validate & Fix Errors:
Click Validate to check for mistakes
Correct if needed
Generate JSON File:
Click on Generate JSON and save the file
Upload on Income Tax Portal:
Log in at incometax.gov.in
Go to e-file > Income Tax Return > File ITR
Select AY 2025-26, mode as offline, ITR type as ITR-1
Upload the JSON file
Verify Return:
Use Aadhaar OTP, Net Banking, DSC, or EVC
Submit the return after verification
How to File ITR Online (Step-by-Step Guide)
The online method is simple and widely used.
Login/Register:
Use your PAN as User ID
New users can register with PAN, Aadhaar, and mobile number
Select ITR Form:
For salaried individuals, choose ITR-1
Check Pre-filled Data:
Details from Form 26AS and AIS are auto-filled
Verify income, deductions, and taxes paid
Upload/Verify Details:
Usually, documents like Form 16 are not uploaded, but verify all figures
Submit & Verify Return:
Verify via Aadhaar OTP, Net Banking, DSC, or EVC
Important Documents Needed
Form 16 (For salaried employees)
Form 26AS (Tax credit statement)
AIS (Annual Information Statement)
Bank account details
Investment proofs under Sections 80C, 80D, etc.
House rent receipts, LIC premium slips
Important Dates & Penalty Details
Due Date: 15 September 2025
Penalty for Late Filing (Section 234F):
₹1,000 if income < ₹5 lakh
₹5,000 if income > ₹5 lakh
Filing your ITR early helps avoid errors, penalties, and last-minute delays. Make sure to collect all documents in advance and choose the correct form.
Let me know if you need help selecting your ITR form or checking your deductions!
