ITR Filing Online 2026: Income Tax Return AY 2025-26 Complete Guide
📌 Quick Summary: File ITR for AY 2025-26 (income of FY 2024-25). Deadline for individuals: September 15, 2025 (extended). New tax regime is default. Income up to ₹7 lakh = zero tax after 87A rebate. File ITR Now →
Filing your Income Tax Return (ITR) is mandatory for every Indian above the taxable income threshold — and crucial even below it, to claim TDS refunds. For AY 2025-26, the new tax regime is now the default, offering simplified slabs and zero tax up to ₹7 lakh income.
📋 Key Facts for AY 2025-26
| Detail | Information |
|---|---|
| Assessment Year | 2025-26 (income of FY 2024-25) |
| Deadline (Individuals) | September 15, 2025 |
| Default Tax Regime | New Tax Regime |
| Zero Tax Up To | ₹7 lakh (after 87A rebate) |
| Standard Deduction | ₹50,000 (salaried/pensioners) |
| Late Filing Fee | ₹1,000 to ₹5,000 |
📅 Important Dates for ITR AY 2025-26
Important Dates
1. Notification Released
ITR forms notified for AY 2025-26
2. Apply Online Starts
01 April 2025 (Filing opens)
3. Last Date to Apply
15 September 2025 (Deadline — Individuals)
4. Last Date for Fee Payment
31 December 2025 (Belated ITR deadline)
💰 New Tax Regime Slabs AY 2025-26
| Income Range | Tax Rate |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹7,00,000 | 5% |
| ₹7,00,001 – ₹10,00,000 | 10% |
| ₹10,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Section 87A rebate: Taxable income up to ₹7 lakh = zero tax. With ₹50,000 standard deduction, salaried individuals with gross income up to ₹7.5 lakh pay zero tax.
🗂️ Which ITR Form Should You File?
| ITR Form | Who |
|---|---|
| ITR-1 (Sahaj) | Salary + one house + other sources ≤ ₹50L |
| ITR-2 | Salary + capital gains / foreign income |
| ITR-3 | Business or professional income |
| ITR-4 (Sugam) | Presumptive business income ≤ ₹50L |
🖥️ How to File ITR Online — Step by Step
- Log in at incometax.gov.in using PAN and password
- Go to e-File → Income Tax Returns → File Income Tax Return
- Select Assessment Year: 2025-26 → Online mode
- Choose your ITR form and tax regime (new/old)
- Review pre-filled data (salary, TDS, bank accounts)
- Add any additional income sources
- Claim deductions (old regime only)
- Review tax calculation — pay any self-assessment tax if applicable
- Submit, then e-Verify within 30 days (Aadhaar OTP is fastest)
File ITR on Income Tax Portal
Clicking this button will take you to the official government portal.
📄 Documents Required for ITR Filing
While filling online form
- PAN card (must be linked with Aadhaar)
- Form 16 from employer (Part A — TDS, Part B — salary breakup)
- Form 26AS — TDS/TCS credit statement (download from IT portal)
- Annual Information Statement (AIS) from IT portal
- Bank statements and FD interest certificates
- 80C investment proofs: PPF, ELSS, LIC premium (if old regime)
- Health insurance premium receipts (80D)
- Capital gains statement from broker (if applicable)
At Verification / Next Step
- Challan 280 receipt if you paid self-assessment tax
- ITR Acknowledgment (ITR-V) — download after submission
❓ Frequently Asked Questions
1. What is the last date to file ITR for AY 2025-26?
September 15, 2025 for individuals. After this, you can file a belated ITR until December 31, 2025 with a penalty of ₹1,000 (income < ₹5L) or ₹5,000 (income > ₹5L).
2. Is income tax zero up to ₹7 lakh in 2026?
Yes. Under the new tax regime, with the Section 87A rebate, individuals with taxable income up to ₹7 lakh pay zero income tax. Salaried individuals can effectively earn up to ₹7.5 lakh (with ₹50,000 standard deduction) tax-free.
3. Which ITR form for salaried employees?
Most salaried employees with income under ₹50 lakh, one employer, and no capital gains should file ITR-1 (Sahaj). If you have capital gains from stocks or mutual funds, use ITR-2.
4. New vs old tax regime — which to choose?
Choose the new regime if you have few deductions. Choose the old regime if your total 80C, HRA, home loan and other deductions exceed ₹3.75 lakh. Most salaried individuals below ₹15L income are better off in the new regime.
5. How long does ITR refund take?
Refunds process within 15-45 days of e-verification for simple ITR-1 returns. Ensure your bank account is pre-validated on the portal and PAN-Aadhaar is linked to avoid refund delays.
6. What if I miss the ITR filing deadline?
File a belated ITR (Section 139(4)) by December 31, 2025 with a late fee. You lose the right to carry forward most losses. After December 31, you need to request condonation of delay from your Income Tax Officer.
7. Can I file ITR if my PAN is inoperative?
No. An inoperative PAN cannot be used to file ITR. First reactivate your PAN by paying the ₹1,000 PAN-Aadhaar linking penalty and completing the linking process, then file your ITR.
8. What is e-Verification and why is it mandatory?
E-verification is the electronic authentication of your filed ITR. Without it, your return is treated as not filed. Verify within 30 days using Aadhaar OTP (fastest), net banking, or bank account EVC.
🔗 Official Links
🛡️ Disclaimer: Tax laws change annually. This guide reflects the position as of March 2026. Consult a Chartered Accountant for personalized tax advice. SarkariBaba is not affiliated with the Income Tax Department.
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