IncomeTax Efiling

Income Tax e-Filing

Filing an Income Tax Return is a crucial duty of every taxpayer in India. It involves reporting all sources of income, deductions, tax payments, and tax liabilities to the Income Tax Department. Filing early can help avoid errors and last-minute technical difficulties.

LegallensIndia simplifies the Income Tax e-Filing process by guiding taxpayers through pre-filled information, income-source selection, tax-regime comparison, return submission, and confirmation.

Whether you are an individual or a business owner, LegallensIndia helps make ITR filing quick, accurate, and convenient.

Five Quick Steps to File Your ITR Online

Quick Login or Signup

Log in to your existing account or create a new account to begin filing.

Pick Your Income Sources

Select salary, business, capital gains, interest, dividends, or any other applicable income source.

Review Auto-Filled Data

Use the available pre-filled information fetched from the Income Tax Department and verify it for accuracy.

Compare Tax Computations

Compare the old and new tax regimes and select the appropriate option.

File and Confirm

Submit the Income Tax Return and receive confirmation from the Income Tax Department.

Income Tax Return (ITR)

An Income Tax Return is a form used by taxpayers to report income details and tax payments to the Income Tax Department.

Seven ITR forms—ITR-1 through ITR-7—are available for income tax e-filing. The correct form depends on the taxpayer's income sources, total income, and category, such as individual, Hindu Undivided Family, firm, or company.

Taxpayers should accurately complete the appropriate return within the specified deadline to comply with income tax law.

Who Needs to e-File an Income Tax Return?

• Salaried Individuals: Individuals whose annual income exceeds the applicable basic exemption limit.
• Self-Employed Professionals: Freelancers, consultants, doctors, lawyers, designers, and other professionals with income above the applicable exemption threshold.
• Business Owners: Sole proprietorships, partnerships, LLPs, private limited companies, SMEs, and MSMEs required to file annual returns.
• Directors and Partners: Individuals serving as company directors or LLP partners who must report their income and financial involvement.
• Dividend, Interest, and Capital-Gain Earners: Persons receiving dividends, interest, or gains from stocks, mutual funds, virtual digital assets, futures and options, property, or other investments.
• NRIs and RNORs: Non-residents with taxable Indian income and resident but not ordinarily resident persons with applicable foreign-income or asset disclosures.
• Foreign Asset or Income Holders: Indian residents holding overseas bank accounts, shares, property, or other foreign assets or income.
• High-Value Transaction Individuals: Persons meeting the prescribed bank-deposit, foreign-travel, electricity, TDS, TCS, turnover, or receipt conditions.
• Tax Refund Claimants: Persons seeking a refund of excess TDS, advance tax, or other tax paid.
• Charitable and Religious Trusts: Organisations managing charitable funds, religious institutions, or voluntary contributions.

Eligibility for Income Tax e-Filing in India

The obligation to file an ITR primarily arises when gross total income exceeds the applicable basic exemption limit. The limit can depend on age and the tax regime chosen.

The old tax regime allows various deductions and exemptions, while the new tax regime provides revised slab rates but restricts many deductions.

Old Tax Regime

• Individuals below 60 years: basic exemption limit of ₹2.5 lakh.
• Individuals between 60 and 80 years: basic exemption limit of ₹3 lakh.
• Individuals above 80 years: basic exemption limit of ₹5 lakh.

New Tax Regime

The Union Budget 2025 introduced the following slab structure under the new tax regime:

Other Circumstances Requiring ITR Filing

• Deposits of ₹1 crore or more in one or more current bank accounts.
• Deposits of ₹50 lakh or more in one or more savings bank accounts.
• Foreign-travel expenditure exceeding ₹2 lakh.
• Electricity expenditure exceeding ₹1 lakh during the financial year.
• TDS or TCS exceeding ₹25,000, or ₹50,000 for senior citizens.
• Business sales, turnover, or gross receipts exceeding ₹60 lakh.
• Professional gross receipts exceeding ₹10 lakh.

Income Tax Return Forms in India

Income tax e-filing uses different return forms designed for different taxpayer categories. The available forms range from ITR-1 to ITR-7, and the appropriate form depends on the taxpayer, total income, and sources of income.

Due Date for ITR e-Filing

For Financial Year 2024-25, the content provides the following filing dates:

• Individuals and Entities Not Liable for Tax Audit: The original date of 31 July 2025 was extended to 15 September 2025 and then to 16 September 2025.
• Taxpayers Liable for Tax Audit: 31 October 2025, excluding transfer-pricing cases.
• Transfer-Pricing Cases: 30 November 2025.
• Belated or Revised Return: 31 December 2025.

Documents Required for Income Tax e-Filing

Offline-to-Online ITR Filing Method

Download the Appropriate ITR Form

Visit the Income Tax Department website and download the appropriate Excel or Java utility based on your category and income sources.

Complete the Form Offline

Fill in the return details on your computer using the downloaded utility.

Save the Form in XML Format

After completing the form, save it in the required XML format.

Upload the XML File

Log in to the e-Filing Portal, upload the XML file, and submit the return.

Income Tax e-Filing Online Procedure

Step 1: Log In to the Portal

Visit the official Income Tax Department e-Filing website and select Login.

Step 2: Enter Login Credentials

Enter the registered username, usually PAN, and password, and then continue.

Step 3: Access e-Filing Services

Open the e-File tab and select File Income Tax Return.

Step 4: Select Assessment Year and Filing Mode

Choose the relevant assessment year and select Online as the filing mode. AY 2025-26 corresponds to income earned from 1 April 2024 to 31 March 2025.

Step 5: Select Taxpayer Category

Choose Individual, Hindu Undivided Family, or another applicable taxpayer category.

Step 6: Choose the ITR Form

Select the return form that matches the taxpayer category and income sources.

Step 7: Select the Filing Reason

Choose the applicable reason, such as regular filing, refund claim, or revised return.

Step 8: Review Pre-Filled Information

Verify pre-filled information received from employers, banks, and other sources and edit incorrect details.

Step 9: Confirm the Return Details

Review income, deductions, taxes, and final liability before proceeding.

Step 10: Pay Tax and Submit

Pay any outstanding tax through the available e-payment method and submit the return.

What to Do After ITR e-Filing

Verify Your Return

• Electronic Verification Code: Generate an EVC through a bank account, demat account, or registered contact details.
• Aadhaar OTP: Verify using the OTP sent to the Aadhaar-linked mobile number.
• Signed ITR-V: Send a signed ITR-V by normal or speed post to the Centralised Processing Centre in Bengaluru within 120 days from filing.

Track e-Filing Status

1. Visit the Income Tax e-Filing Portal.
2. Log in using PAN and password.
3. Open e-File, Income Tax Returns, and View Filed Returns.
4. Review whether the status is successfully verified, under processing, processed, or another displayed status.

Revised Return Filing

A taxpayer who finds an error or omission in an original or belated return may file a revised return. Common corrections include income, deductions, disclosures, or personal information. The content states that a revised return can be filed up to 31 December of the relevant assessment year.

Belated Return Filing

A taxpayer who misses the original filing deadline may file a belated return under Section 139(4) on or before 31 December of the relevant assessment year.

• A late fee of ₹5,000 may apply where income exceeds ₹5 lakh.
• A late fee of ₹1,000 may apply where income is below ₹5 lakh.
• The content states that no late fee applies where income is below the basic exemption limit.
• Interest at 1% per month under Section 234A may apply where tax remains unpaid.
• The refund bank account should be pre-validated on the e-Filing Portal.

Updated Return (ITR-U) Filing

An updated return under Section 139(8A) provides another opportunity after the original and belated filing periods. The content states that it may be filed within four years from the end of the relevant assessment year, subject to additional tax and interest.

ITR-U cannot be used to claim a refund or reduce the tax liability.

Effortless Income Tax e-Filing with LegallensIndia

LegallensIndia simplifies ITR preparation through pre-filled data, expert assistance, tax-regime comparison, income-source selection, and guided online filing.

Self-Assisted ITR Filing

Salaried individuals, freelancers, and business owners can follow the guided process to prepare and file their returns themselves.

Expert-Assisted ITR Filing

Taxpayers who prefer professional support can work with a personal Chartered Accountant who reviews the details, prepares the return, and assists throughout the filing process.

Get started with LegallensIndia for fast, secure, and accurate Income Tax Return filing..