step-by-step guide for Income Tax Return (ITR) filing process in India for Assessment Year (AY) 2025-26 (Financial Year 2024-25)

✅ Step-by-Step ITR Filing Process

Step 1: Gather Documents

Collect the following documents:

• Form 16 (from your employer)
  
• Form 26AS (Tax credit statement)
  
• Annual Information Statement (AIS)
  
• Salary slips
  
• Bank account statements
  
• Interest certificates (FDs, savings account)
  
• Capital gains statements (if applicable)
  
• Investment proofs (80C, 80D, etc.)
  
• Rent receipts for HRA
  
• Home loan certificate (for interest under 24(b))
  
• Aadhaar & PAN card
  

Step 2: Choose ITR Form

Choose the applicable ITR form:

Step 3: Login to e-Filing Portal

• Visit: https://incometax.gov.in
  
• Login using PAN (User ID), password, and captcha
  
• If new, register first using PAN details
  

Step 4: Choose “e-File → Income Tax Return”

• Select:
  
  • Assessment Year: 2025–26
    
  • Mode of Filing: Online
    
  • ITR Form: Based on your income type
    
  • Filing Type: Original / Revised
    
  • Choose New or Old Regime
    

Step 5: Pre-fill and Verify Details

• The portal will pre-fill your data from Form 26AS, AIS, and PAN
  
• Verify:
  
  • Salary income
    
  • TDS details
    
  • Bank interest
    
  • Deductions (80C, 80D, etc.)
    
  • Capital gains
    

Step 6: Claim Deductions

• Section 80C (LIC, PPF, ELSS, etc.)
  
• Section 80D (Medical insurance)
  
• Section 24(b) (Home loan interest)
  
• HRA, Standard Deduction, etc.
  

Step 7: Compute Tax Liability

• System will compute tax based on selected regime
  
• Check for any additional tax payable or refund
  
• Pay outstanding tax (if any) via Challan 280 and enter details
  

Step 8: Submit the ITR

• Once verified and reviewed, Submit the return
  
• You’ll receive ITR-V (Acknowledgment)
  

Step 9: E-Verify the Return

Options to e-verify:

• Aadhaar OTP
  
• Net Banking
  
• Bank ATM
  
• Demat account
  
• Or send signed ITR-V to CPC Bengaluru (within 30 days)
  

📅 Important Dates for AY 2025-26:

📌 Notes:

• Prefer New Regime if no deductions; Old Regime if you claim 80C, 80D, HRA, etc.
  
• Always compare both regimes before submitting
  
• File before 31st July to avoid late fees (₹1,000–₹5,000)