Kolkata: Only a few hours are left before a salaried individual can file his/her income tax returns for the last financial year (FY25) without paying penalty. The penal amount for missing today’s deadline can be Rs 1,000 or Rs 5,000 depending on your annual income. Many people nowadays attempt to file ITR online themselves, thanks to the process becoming simple over the years.

This year, the government has already extended the deadline for filing Income Tax Return, or ITR, from July 31 to September 31, 2025. This was done considering the “extensive changes introduced in the notified ITRs and considering the time required for system readiness and rollout of ITR utilities for AY25-26.” Let’s have a look at how one can try to file ITR online.

Logging in to the portal

The first step consists in logging in to the Income Tax portal (https://eportal.incometax.gov.in/iec/foservices/#/login?language-code=en) with your PAN details. The user will be directed to the ‘secure access message’ displaying the security sentence you used during registration. One has to confirm the sentence, type in the password. Then he/she has to click ‘Continue.’

Assessment year

Then one has to select assessment year and also mode of filing returns. To file an ITR for FY25 (last financial year), one has to choose ‘AY 2025-26’ as the assessment year. As for the mode one has to click ‘Online’, and then ‘Continue’.

Start new filing

One is directed to ‘File Income Tax Return’ page. One has to click ‘Start New Filing’ for fresh ITR submission. One also has to select relevant filing status — individual.

Choose applicable ITR Form

It is extremely important to choose the correct ITR form, which is to be done based on the spurce of income. ITR1 is applicable for anyone earning a salary of up to Rs 50 lakh annually.

Reason for filing ITR

One has to inform the Income Tax Department the reason to file ITR. These are ‘Taxable income is more than the basic exemption limit’, ‘Conditions specified under 7th provision’, and ‘Others’. One has to select the reason appropriate to oneself. Click ‘Continue’ after selcting reason.

Personal details

At this stage one has to verify a pre-filled return. These are personal information — PAN, Aadhaar number, name, contact details and bank information. Since these are pre-filled one must scrutinise whether all the information is correct. One also has to enter the ‘Nature of Employment’ and ‘Filing Section’ say experts. The new tax regime is the default tax regime, and if you want to opt out of it, it has to be done here. Bank account details (number, IFSC code etc) also have to be validated through OTP, say experts.

One has to verify the return summary and then pay the tax that might be remaining. One might also have to claim refunds. Then one has to ‘submit’.

E-verification

One must not forget to e-verify that ITR after filing. Unless this is done, the process of filing ITR will not be com[plete. One must do it within 30 days of submitting ITR. The easiest way to do it is through Aadhaar OTP. There are other ways including physical verification too.

However, it is prudent for taxpayers to consult a qualified tax professional for the purpose. They can also consult the official website of the Income Tax Department for up-to-date guidance to file ITR.

Documents needed to file ITR

Before you begin filing ITR, please have the following documents/information ready at hand. These are:

PAN card,
Aadhaar card
Form 16 from employer
Form-16A/ Form-16B/ Form- 16C
(Form-16A is issued for TDS deducted on payments other than salaries, such as income from recurring deposits, fixed deposits, etc. Form-16B is issued is one sells property. Form 16C is a TDS certificate that reflects the TDS deducted on rent @5% by an individual or HUF under section 194IB.)
Bank account details
Bank statement/passbook
Form 26AS and AIS/TIS
(Annual tax statement)
Home loan statement

Tax professionals say that before filing ITR, one must cross-check all reported income in Form 26AS and AIS (Annual Information Statement) to avoid any mistake. These documents can be located in the ‘e-file’ tab of the e-filing portal.