What is the due date for filing ITR for AY 2025-26?

The due date for filing the Income Tax Return (ITR) for Assessment Year 2025-26 (Financial Year 2024-25) is July 31, 2025 for salaried individuals, HUFs, and others not requiring tax audit. For taxpayers whose accounts are subject to audit (typically businesses and professionals above turnover thresholds), the due date is October 31, 2025. Belated returns can be filed up to December 31, 2025 with a late filing fee.

Which ITR form should a salaried person use for AY 2025-26?

Salaried individuals with income from salary, one house property, and other sources (interest, dividends) up to Rs 50 lakh and no capital gains should use ITR-1 (Sahaj). If you have capital gains (from shares, mutual funds, or property), foreign assets, income from two or more house properties, or total income above Rs 50 lakh, you must use ITR-2. ITR-3 applies if you have business or professional income. ITR-4 (Sugam) is for those opting for presumptive taxation schemes.

What documents do I need to file my ITR for AY 2025-26?

Essential documents for ITR filing: Form 16 Part A and Part B from employer (issued by June 15), Form 26AS showing all TDS deducted (download from income tax portal), Annual Information Statement (AIS) showing all financial transactions reported, bank statements for savings account interest, investment proof (PPF, ELSS, NPS, LIC), home loan interest certificate from bank, rent receipts (for HRA), PAN card, and Aadhaar number (mandatory for e-verification).

What is Form 26AS and why is it important for ITR filing?

Form 26AS is a tax credit statement available on the income tax portal that consolidates all tax deducted at source (TDS) on your behalf, advance tax payments, self-assessment tax payments, and TDS deposited by parties who made payments to you. It is the government's record of taxes paid against your PAN. Discrepancies between your ITR and Form 26AS trigger notices. Always reconcile Form 16 with Form 26AS before filing.

How do I e-verify my ITR after filing?

E-verification is mandatory and must be completed within 30 days of ITR submission. Options include: Aadhaar OTP (simplest — OTP sent to Aadhaar-linked mobile), Net Banking login on income tax portal (via major banks), Bank Account EVC (Electronic Verification Code sent to registered bank account), Demat Account EVC, or Digital Signature Certificate (DSC). ITR filed but not verified is treated as invalid and attracts late filing penalties.

What is the late filing fee for missing the ITR deadline?

If you file ITR after July 31, 2025 but before December 31, 2025 (belated return under Section 139(4)), the late filing fee under Section 234F is Rs 1,000 if total income is below Rs 5 lakh, or Rs 5,000 if total income exceeds Rs 5 lakh. Additionally, interest under Section 234A accumulates at 1% per month on unpaid tax from the due date. Losses (except house property loss) cannot be carried forward if ITR is filed late.

What is the Annual Information Statement (AIS) and how is it different from Form 26AS?

AIS is a comprehensive statement that shows all financial transactions reported to the income tax department — including interest income, dividend income, stock and mutual fund transactions, property sale and purchase, foreign remittances, and more. Form 26AS shows only TDS-related information. AIS gives a fuller picture of all reportable income. The Taxpayer Information Summary (TIS) consolidates AIS data into simplified categories to assist ITR pre-filling.

ITR Filing

How to File Income Tax Return (ITR) Online in 2025: Complete Guide

Q: Can I file a revised ITR after submission?

Yes. A revised return can be filed under Section 139(5) if you discover an error or omission in the original ITR. The revised return can be filed any number of times before December 31 of the assessment year (December 31, 2025 for AY 2025-26) or before the assessment is completed, whichever is earlier. The revised return supersedes the original. You can revise a belated return as well.

A complete, step-by-step guide to filing your Income Tax Return for AY 2025-26 online. Covers ITR form selection, documents checklist, the filing process on the income tax portal, e-verification methods, the July 31 deadline, and what happens if you miss it.

Choose Tax Regime First Tax Saving Options 80C

31 July 2025

ITR filing deadline for AY 2025-26 (salaried)

Rs 5,000

Late filing fee for income above Rs 5 lakh

7 forms

ITR-1 to ITR-7 (most salaried use ITR-1 or ITR-2)

Aadhaar OTP

Fastest e-verification — instant and free

Why You Should File Your ITR Even If Tax Is Zero

Filing an ITR is not just a legal obligation — it is a financial instrument that proves your income and tax compliance history. Many salaried individuals earning below Rs 12.75 lakh under the new regime have zero tax liability but still have compelling reasons to file their ITR before July 31, 2025.

Home loan applications require the last 2–3 years of ITR to assess income stability. Visa applications for countries like the US, UK, Schengen zone, and Canada routinely ask for proof of income tax filing. If you want to carry forward capital losses (from share trading or property sales) to offset future gains, you must file the ITR by the due date. Refund claims for excess TDS deducted can only be processed through an ITR.

The income tax portal now enables pre-filled ITR with data from Form 26AS, AIS, and employer-reported information (Form 16). The pre-filling covers salary, TDS, bank interest, dividends from demat accounts, and mutual fund transactions. For most salaried individuals with straightforward income, filing the ITR takes less than 30 minutes using the pre-filled data and Aadhaar OTP verification.

Which ITR Form Should You Use for AY 2025-26?

Selecting the wrong ITR form is a defective return. The income tax portal will allow submission but may later issue a defective notice requiring re-filing with the correct form. Here are the four main forms used by individuals:

ITR-1 (Sahaj)

Most salaried taxpayers

For whom

Salaried individuals with income up to Rs 50 lakh

Income types covered

Salary, one house property, other sources (interest, dividends)

Cannot be used for

Capital gains, multiple house properties, foreign assets, income above Rs 50L

ITR-2

For whom

Individuals and HUFs with capital gains, foreign assets, high income

Income types covered

All ITR-1 sources + capital gains + 2+ house properties + foreign assets

Cannot be used for

Business or professional income

ITR-3

For whom

Individuals and HUFs with business or professional income

Income types covered

All sources including business/profession income (actual books of accounts)

Cannot be used for

Those under presumptive taxation (use ITR-4 instead)

ITR-4 (Sugam)

For whom

Individuals/HUFs/firms under presumptive taxation (44AD, 44ADA, 44AE)

Income types covered

Business turnover up to Rs 2Cr (44AD) or professional income up to Rs 75L (44ADA)

Cannot be used for

Capital gains, foreign assets, income above prescribed limits

Documents Checklist for ITR Filing AY 2025-26

Essential Documents

Form 16 Part A (TDS Certificate from employer) — available by June 15
Form 16 Part B (Salary breakup, deductions claimed) — from employer
Form 26AS (TDS credit statement) — download from incometax.gov.in
Annual Information Statement (AIS) — download from portal
Bank statements — for interest income from savings/FD
PAN card — required for login and ITR submission
Aadhaar number — required for e-verification and linking

If Applicable to You

Investment proof: PPF passbook, ELSS statement, LIC premium receipt
Health insurance receipts (for 80D deduction under old regime)
NPS contribution receipt: Form 80CCD acknowledgement from CRA
Rent receipts and landlord PAN (for HRA exemption if rent > Rs 1L/year)
Home loan interest certificate from bank (for Section 24b and 80C principal)
Capital gains statement: broker contract note, mutual fund statement (for ITR-2)
Property sale deed / purchase deed (for property capital gains)
Education loan interest certificate (for Section 80E under old regime)

Step-by-Step: How to File ITR Online on incometax.gov.in

The income tax portal at incometax.gov.in is the official platform for filing ITR. These steps apply to ITR-1 and ITR-2 filing for salaried individuals:

Step 1

Visit incometax.gov.in and log in using your PAN as user ID and your registered password. If you haven't registered, click 'Register' and complete the process using your PAN, Aadhaar, and email. Your PAN is your permanent identifier across all income tax transactions.

Step 2

Review AIS and Form 26AS Before Starting

Before beginning your ITR, review your Annual Information Statement (AIS) and Form 26AS. Go to 'e-File > Income Tax Return > View AIS' and 'e-File > View Form 26AS'. Check that all income credited to your PAN (salary, interest, dividends, capital gains) is accurately reflected. If there are discrepancies, flag them in the AIS feedback section before filing.

Step 3

Start New ITR Filing

Go to 'e-File > Income Tax Returns > File Income Tax Return'. Select Assessment Year 2025-26. Select 'Online' mode for the simplified online form. Select the applicable filing status (Individual / HUF). Confirm that you are not filing a revised or defective return if this is your first submission for AY 2025-26.

Step 4

Select the Correct ITR Form

The portal will ask a series of questions to help determine the correct ITR form. Answer accurately: do you have capital gains? Foreign income? Business income? More than one house property? Based on your responses, it will recommend ITR-1 or ITR-2. You can also directly select your form if you already know which one applies.

Step 5

Select Tax Regime

Indicate whether you are filing under the new tax regime (default) or the old tax regime. If choosing old regime, ensure you have filed Form 10-IEA separately. The portal will apply the correct slabs and allow applicable deductions based on your regime selection. For new regime, most deduction sections will be greyed out.

Step 6

Validate Pre-Filled Data

The portal will pre-fill salary income (from Form 16 employer data), TDS (from Form 26AS), interest income (from bank data), and dividend income (from demat records). Review each pre-filled figure carefully. If any figure is wrong or missing — for example, employer has not filed TDS return correctly — enter the correct figures manually and note the discrepancy.

Step 7

Enter Deductions (Old Regime Taxpayers)

If filing under old regime, enter all Chapter VI-A deductions: 80C (specify investment amounts), 80D (health insurance premiums), 80CCD(1B) (NPS amount), 80E (education loan interest), 80G (donations), and any other applicable sections. Supporting documents are not uploaded — they must be kept for 7 years as the income tax department may ask for them during scrutiny.

Step 8

Compute Tax and Review Summary

The portal computes tax based on your entries. Review the tax computation summary: gross income, total deductions, net taxable income, slab-wise tax, Section 87A rebate (if eligible), surcharge, cess, TDS credit from Form 26AS, and net tax payable or refund due. Verify that TDS credit matches your Form 16 and Form 26AS exactly.

Step 9

Pay Any Balance Tax Due (Self-Assessment Tax)

If you have additional tax to pay (i.e., tax liability exceeds TDS already deducted), pay it before submitting the ITR. Under 'e-Pay Tax', choose 'Income Tax' and 'Self-Assessment Tax (300)'. Pay via net banking or UPI. Note the BSR code and challan serial number and enter it in the ITR before filing. Submitting without paying balance tax can result in a demand notice.

Step 10

Submit and E-Verify

Once all data is entered and reviewed, click 'Submit'. This files your ITR but it is NOT processed until e-verified. Immediately proceed to e-verify using Aadhaar OTP (recommended — fastest), net banking, or bank account EVC. E-verification must be completed within 30 days. After successful e-verification, you receive an acknowledgement number. Processing typically takes 15–45 days.

ITR E-Verification Methods — Which Is Fastest?

E-verification is the final step in ITR filing. An unverified ITR is treated as not filed. Verify within 30 days of submission to avoid late filing penalties.

Method	Time	Requirement	Recommended?
Aadhaar OTP	Instant	Aadhaar linked to current mobile number	Yes
Net Banking EVC	Instant	Net banking with major banks (SBI, HDFC, ICICI, etc.) linked to PAN	Yes
Bank Account EVC	Instant after pre-validation	Bank account pre-validated on income tax portal	Alternate
Demat Account EVC	Instant after pre-validation	Demat account pre-validated on income tax portal	Alternate
Digital Signature Certificate (DSC)	Instant	Valid DSC registered on income tax portal — required for some audit cases	Alternate
Physical ITR-V (by post)	15–20 days	Print, sign, and speed-post to CPC Bengaluru — not recommended	Alternate

Late Filing: Penalties and Consequences After July 31, 2025

Late Fee Under Section 234F

Income up to Rs 5 lakhRs 1,000

Income above Rs 5 lakhRs 5,000

Belated return deadline31 Dec 2025

After December 31, 2025, you cannot file a voluntary ITR for AY 2025-26 unless the income tax department opens a window for updated returns under Section 139(8A).

Other Consequences of Late Filing

Interest under Section 234A: 1% per month on unpaid tax from July 31
Losses from capital gains, business, or speculation cannot be carried forward
House property losses can still be carried forward even in belated return
No revised return possible after December 31 deadline
Possible scrutiny selection for habitual late filers
Refund processing is delayed significantly for belated returns
Loan applications and visa processing may be affected by absence of on-time ITR

Benefits of Filing ITR on Time (Before July 31, 2025)

Home Loan Applications

Banks require ITR for 2–3 years to assess income stability. On-time filing creates a consistent filing history that strengthens your loan application.

Visa Processing

Most embassy applications (US B-1/B-2, UK, Schengen, Canada) require proof of income tax filing. ITR acknowledgement is the most accepted document.

Carry Forward Capital Losses

If you incurred losses in stock trading or from property sales, they can only be carried forward to offset future gains if ITR is filed by July 31. Late filing forfeits this right.

Faster Refund Processing

On-time filers get priority in refund processing. Refunds from excess TDS are typically processed within 15–45 days after e-verification for timely returns.

Revised Return Option

Filing on time gives you the ability to file a revised return up to December 31 if you discover an error. Late filers lose this additional correction window.

High-Value Transaction Disclosure

Banks, mutual funds, and other institutions report large transactions to the income tax department via AIS. Filing on time with accurate disclosure prevents notices under Section 148 or 148A.

Frequently Asked Questions

What is the ITR filing deadline for AY 2025-26?

July 31, 2025 for salaried individuals and HUFs not requiring tax audit. October 31, 2025 for audit cases. Belated return can be filed up to December 31, 2025 with a late fee of Rs 1,000 (income below Rs 5L) or Rs 5,000 (income above Rs 5L).

Which ITR form should a salaried person use?

ITR-1 (Sahaj) for salary income up to Rs 50 lakh with no capital gains. ITR-2 for salary with capital gains, multiple house properties, foreign assets, or income above Rs 50 lakh. ITR-3 if you also have business income. Most salaried employees use ITR-1.

What documents do I need to file ITR?

Essential: Form 16 (Part A and Part B from employer), Form 26AS, AIS, bank statements, PAN and Aadhaar. Additional if applicable: investment proofs (PPF, ELSS, NPS), health insurance receipts, home loan interest certificate, rent receipts, capital gains statements.

What is Form 26AS and why is it important?

Form 26AS is the government's record of all TDS deducted against your PAN, advance tax paid, and self-assessment tax payments. It is the master reconciliation document for ITR filing. Any discrepancy between your ITR and Form 26AS triggers scrutiny notices. Always match Form 16 data with Form 26AS before filing.

How do I e-verify my ITR?

The easiest method is Aadhaar OTP — generated on the income tax portal and sent to your Aadhaar-linked mobile. Must be completed within 30 days of ITR submission. Other methods include net banking EVC, bank account EVC, and DSC. Physical ITR-V by post is still valid but slow.

What is the late filing fee if I miss July 31?

Late filing fee under Section 234F: Rs 1,000 if total income is below Rs 5 lakh; Rs 5,000 if income exceeds Rs 5 lakh. Additionally, interest under Section 234A at 1% per month on unpaid tax accrues from August 1. Capital losses cannot be carried forward in belated returns.

Can I file a revised ITR after submission?

Yes. Revised returns under Section 139(5) can be filed any number of times up to December 31, 2025 for AY 2025-26. The revised return supersedes the original. You can revise even a belated return. Revisions are useful for correcting missed deductions, additional income discovered, or bank interest figures.

What is the Annual Information Statement (AIS)?

AIS is a comprehensive statement on the income tax portal showing all financial transactions reported to the department: salary, interest, dividends, stock and mutual fund trades, property transactions, foreign remittances, and more. Unlike Form 26AS which shows only TDS, AIS shows all reportable income. Review AIS before filing to ensure you include all income and avoid notices.

Need help choosing your ITR form or tax regime?

Oquilia's Oquilia Advisor will ask you a few questions about your income sources and guide you to the right ITR form, the better tax regime, and flag any deductions you may have missed before your July 31 deadline.

Ask Oquilia AI Regime Comparison Guide