Income Tax e-Filing in India for FY 2024-25

Step 1:  Visit https://www.incometax.gov.in/iec/foportal/.

Step 2:  Log in to your account. You can log in to the account only once the registration process has been completed.

Step 3: Click on ‘Income Tax Return’. The option can be found under the ‘e-File’ tab.

Step 4: The Assessment Year, ITR Form, Filing Type, and Submission Mode must be entered.

Step 5: Select ‘Continue’.

Step 6: Choose ‘Online’ as the Mode of Filing.

Step 7: Select ‘Proceed’.

Step 8: Choose the ‘Status’.

Step 9: The ITR form must be selected. Ensure that the right form is selected.

Step 10: Next, personal information, gross total income, total deductions, tax paid, and total tax liability details must be entered.

Step 11: The computation details will be displayed on the screen.

Step 12: The returns must be validated from the options that are provided.

Step 13: Choose ‘Submit’ to complete the process.

How to Register on e-Filing Portal as Individual Taxpayer

In order to register as an individual tax payer on the e-filing website, you need to follow the steps mentioned below:

Step 1: Visit the official website for income tax e-filing 'https://www.incometax.gov.in/iec/foportal'

Step 2: Click on ‘Register’ button, which is placed at the Right Side of the Home Page.

Step 3: Select ‘Individual’ as the user type

Step 4: Provide all the required details such as PAN number, residential status, etc. Now Click on ‘Continue’

Step 5: Enter all the mandatory details like contact number, current address, etc. Then, Click ‘Submit’

Step 6: Enter the One Time Password (OTP) received on registered mobile number

Eligibility for Income Tax e-Filing

Under the conditions given below, it is mandatory for individuals to file ITR:

1. Any firm or company must file ITR even if they make a profit or undergo a loss.
2. In case individuals wish to apply for a loan or a visa.
3. In case individuals invest in foreign assets or earn from foreign assets.
4. In case individuals wish to claim a refund from the Income Tax Department.
5. In case individuals earn an income from house property, etc.
6. If the gross annual income of the individual exceeds the details mentioned in the table below:

Note: You need not to file income tax returns if your annual income is not taxable.

Documents Required for Income Tax e-Filing

In case individuals wish to file ITR online, the below-mentioned documents will be required:

1. The Permanent Account Number (PAN) of the individual.
2. The Aadhaar number of the individual. The Aadhaar number must be linked with the PAN.
3. The bank account details (bank account number, IFSC code, and bank branch) of the individual.

In case individuals file their ITR based on their salary, the below-mentioned documents are needed:

1. Form 16
2. In case House Rent Allowance (HRA) is being claimed, the rent slips must be given.
3. Salary Slips

In case individuals wish to claim deductions, the below-mentioned documents are required:

1. Proof of income such as capital gains income and house property income.
2. Any details about investments that are liable for deductions.
3. Details of home loans and insurance
4. Deposit account and savings account interest certificates.

Income Tax e-Filing Due Dates 2025

Income Tax Returns (ITR) are required to be filed before the deadline that is marked by the Income Tax Department (ITD). The due dates for filing of ITR for different categories of taxpayers for AY 2025-26 (FY 2024-25) are listed in the table below:

Benefits of e-Filing Income Tax Returns

The below-listed are some of the benefits of e-filing an income tax return:

1. Tracking the status: Individuals who e-file the ITR can easily check the status online. Earlier, it was time-consuming to check the status and the status would only be sent by post. However, e-filing ITR enables the individual to check the progress of the application with ease.
2. Processing of refund: In case individuals e-file their ITR, the process to receive the refund is easy and is much quicker. Earlier, the refund process was not very convenient and was very time-consuming. However, individuals can update the bank details online and receive the refund much quicker.
3. Reduction of errors: Due to the number of calculations that must be made when computing ITR, it is common that errors are made. However, when e-filing ITR, there is a mechanism where the computation of ITR is done by the system, therefore reducing the number of errors.
4. E-Verification: The verification of ITR can be done online if individuals e-file their ITR. Earlier, the ITR would have to be sent to the CPC in Bengaluru.
5. Convenient: The process of e-filing ITR is very convenient, easy, and the process takes very less time. Earlier, the process to file ITR was very tedious as individuals had to visit the Income Tax Department. However, the process to e-file ITR can be done from the comforts of an individual’s home.
6. Access to documents: In case individuals e-file the ITR, they will have to upload the necessary documents online. Therefore, individuals will be able to view the documents at any given time. The manual process of e-filing ITR does not provide such benefits.
7. Compilation of records: Earlier, individuals were required to fill many forms in case they wanted to file the ITR. The process to fill the forms was very complex as well. However, e-filing ITR removes the complexity of the process as all the data is auto-populated during the initial process and the ensuing steps become very simple.
8. Cost-efficient: In case individuals wish to file their returns manually, they might have to hire a professional to compute their returns. This could cost money in case they wish to hire a professional. However, individuals could do away with these expenses in case they e-file their ITR as the computation can be done online.
9. Receipt of proof: Individuals who e-file their ITR will receive a receipt at the time of filing returns and once returns have been filed as well. The receipt will be sent via email.  

1. Electronic banking: The process to make payments and refunds is simple. It can be done via direct debit for the payment of tax and direct deposit for the receiving of refund. There are options available where investors can file their returns now and make the payment at a later date as well. Taxpayers can choose the day when they would like the payment to be made.

How to Check Income Tax e-Filing Status

In order to check income tax e Filing status, you can visit the e-Filing home page of the Income Tax department. There are two ways through which the status can be checked. They are mentioned below:

1. Using the acknowledgment number
2. Using login credentials

To check the income tax eFiling status using the acknowledgement number, you need to follow the steps mentioned below:

Step 1: Visit the official portal of the ITD at https://www.incometax.gov.in/iec/foportal

Step 2: Click on ‘Income Tax Return (ITR) Status’.

Step 3: Next, enter the PAN, acknowledgement number, and captcha code and click on 'Submit'

On doing that, the status will be displayed on the screen.

1. In case, you want to check the status using the login credentials, you will need to login to the e Filing website.
2. After logging in, on the dashboard you will see the option 'View Returns/Forms'.
3. There, you need to select income tax returns and assessment year from the dropdown menu and click on 'Submit'. Following that, the status will be displayed.

New Rules for Income Tax e-filing

A new income tax structure has been imposed under Union Budget 2023. Under the new structure, various tax exemptions will be removed. However, taxpayers have the option to select the new tax regime or the existing tax regime. Under the new tax regime, the tax rates have been lowered.

Consequences of Filing ITR with Only Aadhaar

In case you do not have a Permanent Account Number, you can file your income tax return using Aadhaar. Furthermore, your Aadhaar Card is mandatory when applying for a new PAN. Under the new income tax rules, taxpayers who file their returns using their Aadhaar card will be allotted PAN after their demographic data has been obtained from the Unique Identification Authority of India (UIDAI).

What happens if your Aadhaar and PAN are not linked?

Failure to link your PAN with Aadhaar within the specific date as mentioned by the Central Board of Direct Taxes will prevent you from filing your income tax returns after the specified deadline.

The Government of India has introduced the new rule in order to enhance tax compliance while easing the tax payment process for taxpayers. As of now, it is compulsory for taxpayers to quote their PAN when filing their returns. Going forward, however, it will be compulsory to link your Aadhaar and PAN to file your returns.