Filing your Income Tax Return (ITR) online for Assessment Year (AY) 2025–26 marks another step forward in India’s shift toward efficient, digital tax compliance. Whether you’re a salaried employee, investor, freelancer, or business person, this system offers ease with pre-filled data, multiple e‑verification options, and faster processing. With the deadline extended to September 15, 2025, there’s ample time, but also the responsibility, to file accurately and avoid penalties. Now let’s check below to file ITR for AY 2025-26 or FY 2024-25.
The Extended Deadline and Its Significance
Originally slated for July 31, 2025, the deadline was extended by the CBDT to September 15, 2025 to accommodate new form changes and technological. This extension gives taxpayers breathing room to adapt to updated ITR utilities and ensures returns are complete, accurate, and error-free.
Pre-Filled Data: A Game Changer for Ease and Accuracy
Salary details, TDS, dividends, interest, and capital gains are automatically pulled from Form 26AS, AIS, and TIS. This automation not only reduces manual entry but also minimizes discrepancies, especially beneficial for those with complex income from capital gains, cryptocurrency, or multiple properties.
How to file ITR with Choosing the Right ITR Form
- ITR‑1 (Sahaj) suits salaried individuals earning up to ₹50 lakh with only one house property.
- ITR‑2 is ideal for investors holding capital gains, foreign assets, crypto, or multiple rental properties.
- ITR‑3 caters to individuals or HUFs with business or professional income.
- ITR‑4 (Sugam) applies to presumptive business income filers (under sections 44AD/ADA/AE).
Official guidance confirms these categories remain unchanged for AY 2025‑26
What’s New in ITR Forms and Utilities
Regulatory updates brought significant changes this year. The Excel utility for ITR‑2 now mandates detailed reporting for share buybacks, dividend income under Section 2(22)(f), bifurcated capital gains (pre- and post-July 23), and expanded disclosures of assets/liabilities. Meanwhile, ITR‑2’s online form also includes a clearer section for capital gains and raised reporting thresholds, further demonstrating the digital platform’s push for transparency
Audit Form Availability for ITR‑3 Filers
Taxpayers subject to audit (turnover over ₹1 crore or professional income over ₹50 lakh) can now file Forms 3CA‑3CD or 3CB‑3CD electronically using the updated offline utility, a first for AY 2025‑26. This support simplifies compliance for audited returns without relying on spreadsheets or manual paperwork.
Step-by-Step Online ITR Filing Process
Filing online is straightforward, Followed the below mentioned simple steps for online ITR filing:
- Navigate to e‑File → Income Tax Returns → File Income Tax Return, then select AY 2025‑26, choose Online filing, and hit “Continue”
- Specify your status (e.g., Individual), and choose the correct ITR form based on your income profile.
- Update details like reason for filing and verify pre-filled personal and financial data.
- Review your income, deductions (e.g., 80C, 80D), and tax paid, the portal validates totals and flags errors.
- If there’s tax due, use e-Pay Tax to complete payment, then preview and submit your form
- E-verify immediately, options include Aadhaar OTP, net banking, EVC, or digital signature. Alternatively, a signed ITR‑V document may be mailed within 30 days Offline Filing (Using JSON/Excel Utilities)
If you prefer offline ITR filing:
- Fill in any additional details manually, then validate all sheets to confirm zero errors.
- Generate the JSON/XML file, upload it via the portal, and e-verify (or dispatch a signed ITR‑V)
Checking Form 26AS: Your Gatekeeper for Accurate Filing
Before final submission, verify your Form 26AS, which consolidates all TDS, TCS, advance tax paid, and refund transactions. Comparing this with the portal data is crucial to avoid mismatches, Form 26AS can be accessed via TRACES through the e‑filing portal
Rapid Refunds: 24-Hour Processing
A welcome development for AY 2025‑26 is relaxed refund processing. If your ITR is filed accurately, with correct bank and KYC details, refunds may be credited within 24 hours of filing. However, only error-free and fully e-verified returns qualify for this benefit.
Common Pitfalls to Avoid
Despite the digital conveniences, certain pitfalls remain:
- Mismatch issues between AIS/26AS and your declarations can delay processing.
- Filing incorrect ITR forms or claiming invalid deductions may lead to scrutiny.
- Inaccurate bank details can stall refunds.
- Avoid missing the extended deadline to steer clear of late fees, interest, or penalties
After Submission: What Comes Next
Once your return is submitted and e-verified, the department processes it. If you’re entitled to a refund, it gets credited swiftly.
Conclusion
Filing ITR online for AY 2025–26 has never been more streamlined. With automated data feeds, extended deadlines, and improved utilities, taxpayers across India can file with confidence and ease. Just select the right form, validate your details, specially Form 26AS, AIS/TIS, E-Verify on time, and enjoy prompt refunds. And if you’re handling business income or audits, leverage the updated offline tool for error-free submission.
FAQs on online ITR filing:
1. What is the ITR filing deadline for AY 2025–26?
For individuals and HUFs without an audit requirement, the deadline has been extended to September 15, 2025, from the original July 31 date. Audit cases follow later dates. Filing on time avoids late fees and interest.
2. Who needs to file an ITR even if income is below the exemption limit?
Even if total income is below ₹2.5 lakh (basic exemption), you must file ITR if you have foreign assets/income, wish to claim refunds, have high-value transactions like loans or foreign spending over specified thresholds.
3. Which ITR form is appropriate for salaried individuals?
ITR‑1 (Sahaj) is for resident salaried individuals with income ≤ ₹50 lakh, one house property, and no foreign or capital gains income.
If you have capital gains, multiple properties, or crypto, use ITR‑2; business income requires ITR‑3, presumptive business income uses ITR‑4
4. What’s new in ITR‑2 and ITR‑3 for AY 2025–26?
New requirements include segregating capital gains before/after July 23, 2024; asset-liability reporting threshold raised; detailed reporting for buybacks/dividends; and expanded VDA disclosures.
5. Are ITR‑2 and ITR‑3 available online now?
ITR‑1 and ITR‑4 are already enabled for online filing. ITR‑2 and ITR‑3 forms were delayed and aren’t yet fully active online; taxpayers are advised to wait for their deployment by the department.
6. How do I get Form 26AS and why is it important?
Form 26AS (from TRACES via the e‑filing portal) shows TDS, advance tax, refunds, etc. Download it before filing to reconcile tax credits and eliminate mismatches.
7. How soon will I get my refund after e‑filing correctly?
If you file accurately, link correct bank details, and fully e‑verify, refunds may be credited in as little as 24 hours.
8. What severe penalties are there for false claims?
Filing false deduction claims now attracts up to 200% penalty and up to 7 years imprisonment, under stricter enforcement rules initiated in 2025.
9. How can I file a revised ITR?
You can file a revised return using ITR‑U up to December 31, 2025, for AY 2025‑26 to correct any errors in your original filing.
10. How do I switch between old and new tax regimes?
The portal defaults to the new regime. To opt for the old regime with deductions like 80C, explicitly choose it during filing. Choose based on which option lowers your tax liability.
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