ITR Filing 2025: Offline ITR (Income Tax Return) filing has started for the financial year 2025. The deadline to file it without late fee is 15 September 2025. The online filing process has not started yet.
However, whether it is an online process or an offline process, it is very important to understand both these processes to avoid mistakes and penalties due to last minute rush, so their step-by-step process is being given here. Note that under the new tax regime, people with income more than Rs 3 lakh are required to file ITR, whether you have a tax liability or not.
Whereas under the old tax regime, people below 60 years of age are exempted from this tax up to Rs 3 lakh, senior citizens between 60-80 years of age are exempted from this tax up to Rs 3.5 lakh and super senior citizens i.e. people above 80 years of age are exempted from this tax up to Rs 5 lakh. Apart from this, it is also mandatory to file return on electricity bills of more than Rs 1 lakh or expenditure of more than Rs 2 lakh on foreign travel or deposit of more than Rs 1 crore in current account.
Mode of offline filing
First let us talk about how to file ITR online. Its complete stepwise process is given below.
- First of all, you have to download the utility. For this, go to Downloads on the official site of Income Tax, incometax.gov.in, and click on Income Tax Return. Here the assessment year will be visible on the side, in which you have to select 2025-26 and click on the Excel utility for ITR-1, after which it will be downloaded.
- Extract the zip file which is downloaded and then open the Excel file and enable macro.
- Fill all the details like personal information, income, deductions, taxes paid, check Form 16, Form 26AS, AIS etc.
- Validate and check for errors. If any issue is highlighted then fix it.
- After validating, click on Generate JSON. Save the file.
- After this, go to the official site of Income Tax and log in. Then go to the e-file tab and click on Income Tax Return and then File ITR. Here, select Assessment Year, Filing Mode, Auditing or Political Party as No and select ITR-1 in ITR Type and then click on Continue. After this, you have to upload the JSON file.
- ITR has to be verified through Aadhaar OTP, Net Banking, DSC, or EVC and then submit the return after verification.
How To File ITR Online: Stepwise Method
The online method is most preferred among taxpayers for filing ITR. Its complete stepwise process is given below.
- Register or if you are already registered, log in. This will contain the PAN user ID and the password you have set. New users can log in using their PAN, Aadhaar and contact details.
- Choose the correct ITR form as per your income i.e. salaried individuals should choose ITR-1. Use Income Tax Return from e-file tab.
- 26AS and AIS will have pre-filled data, check it and make corrections wherever necessary. Verify details related to income, deductions and tax credits
- Upload documents. Usually there is no need to upload documents like Form 16 but verify them once
- Submit and verify. This can be done through Aadhaar OTP, Net Banking, DSC, or bank account EVC.
Which documents will be required?
- Form 16 (for salaried employees)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- Bank account details
- Proof of investment for deduction under section 80C, 80D etc., house rent receipt, LIC premium receipt
Details of due date and penalty applicable on late filing
- Due date: September 15, 2025
- Late filing fee (Section 234F): ₹1000 for income less than ₹5 lakh and ₹5000 for income above ₹5 lakh
