The online ITR filing process for assessment year 2025-26 will officially start on April 1, 2025 even though the financial year 2024-25 is about to finish within the next month. Taxpayers can choose between electronic and manual ITR filing methods but online options guarantee higher speed and efficiency in the process.
Every individual in India must perform ITR filing as an essential financial obligation. The Income Tax Department distributes multiple ITR forms according to the taxpayer’s category together with their income amount and their financial sources.
Types Of ITR Forms
ITR-1 (Sahaj)
The resident population who earn total income of ₹50 lakh or less should file ITR-1 which is commonly known as Sahaj. Salaried people together with pensioners along with individuals receiving money from one house property or from other interest-bearing assets qualify to use this tax form. Capital gain owners along with business operators and foreign asset holders are excluded from using this tax reporting form.
ITR-2
Individuals together with Hindu Undivided Families (HUFs) should use ITR-2 when their income stems from all sources except business activities and professional work. Those with earnings from salary combined with multiple house properties and capital gains and foreign assets along with agricultural income higher than ₹5,000 should file this form. High-wealth individuals who operate their enterprise away from business filing typically use this form.
ITR-3
People and Hindu Undivided Families who have business or professional income need to file ITR-3. Capital gains and multiple house properties and other sources together with taxable income are included in this form. Healthcare professionals who maintain financial records together with lawyers and freelancers need to file ITR-3.
ITR-4 (Sugam)
The ITR-4 tax form identified as Sugam enables users with HUFs and firms besides individuals to benefit from the presumptive taxation systems under Sections 44AD 44ADA or 44AE. Small businesses together with qualified professionals whose total income does not exceed ₹50 lakh can use this system. ITR-4 does not permit filing from people who possess foreign assets or need specific deductions.
ITR-5
Partnership firms together with LLPs and associations of persons (AOPs) along with bodies of individuals (BOIs) need to use ITR-5 for their tax reporting. Cooperative societies together with trusts which are exempt from filing ITR-7 need to use this return form. Apart from companies all businesses must submit their returns through ITR-5.
ITR-6
The tax filing requirement ITR-6 applies specifically to companies which do not receive tax deductions according to Section 11. All taxpayer entities that operate under company regulations must use this tax return form except ones deriving their income through charitable or religious operations. The electronic filing of ITR-6 needs a digital signature for its submission process.
ITR-7
ITR-7 allows people and organizations to declare their taxes when needed due to Sections 139(4A), 139(4B), 139(4C), or 139(4D). The main users of this form are trusts and political parties and research organizations and educational facilities with tax exemption status.
ITR Filing Deadlines For AY 2025-26
The deadline for ITR submissions without audit requirements applies to individuals and entities as July 31, 2025. Businesses that must submit to audit compliance need to file their returns by October 15, 2025. Tax reporting through transfer pricing reports is required by businesses and their deadline falls on November 30, 2025.
The Process of ITR Submission through the Online Channel in India follows what steps?
The Income Tax Department’s e-filing portal provides an effortless method for ITR submission. Here’s a step-by-step guide:
Log In To The E-Filing Portal
Use your PAN/Aadhaar and password to access the portal by visiting the online platform.
Select ‘File Income Tax Return’
Users can access the ‘e-File’ menu followed by ‘Income Tax Returns’ and finally select ‘File Income Tax Return.’
Choose the appropriate Assessment Year
Choose The Correct ITR Form
Use the correct income tax return form which corresponds to your source types. The portal will recommend a suitable form based on the information entered by users.
Enter The Required Information
Users must enter their full personal data together with information about income streams as well as tax deductions and exemptions.
The platform will complete certain sections through data available in Form 26AS and AIS.
Verify Tax Computation
Examine the tax amounts derived from the entered information.
Verify that all stated liabilities together with refunds display accurately on the record.
Submit And Verify The ITR
Submit the return only after confirming that all details are correct.
The ITR should be verified through Aadhaar OTP authentication as well as Net Banking or by Digital Signature Certificate (DSC).
Download The Acknowledgment
After successful submission you may download the ITR-V acknowledgment to keep on record.
Taxpayers who implement these steps will achieve successful and timely ITR filing processing.
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