What is the last date to file ITR in India 2025?

The due date for filing ITR for individuals (AY 2025-26) is July 31, 2025. For businesses requiring audit, it is October 31, 2025.

What documents are needed for ITR filing?

Key documents: Form 16 (from employer), Form 26AS, bank statements, investment proofs (80C, 80D, HRA), capital gains statement, and Aadhaar-PAN link confirmation.

How to e-verify income tax return?

You can e-verify your ITR using Aadhaar OTP, net banking, bank ATM, or demat account. E-verification must be done within 30 days of filing to complete the process.

Income Tax · Filing Guide

How to File Income Tax Return (ITR) Online in India 2025

Q: Which ITR form should I use?

ITR-1 (Sahaj): salaried individuals with income up to ₹50L. ITR-2: individuals with capital gains or foreign income. ITR-3: individuals with business/professional income. ITR-4 (Sugam): presumptive tax scheme. ITR-5/6: firms and companies.

By FreWork CA Team · Updated July 2025 · 10 min read

Filing your income tax return (ITR) online in India is now simpler than ever — but choosing the right form, gathering the right documents, and filing before the deadline is crucial. This step-by-step guide explains everything for AY 2025-26.

ITR Filing Last Date 2025

Category	Due Date
Individuals / HUF / AOP (no audit)	31 July 2025
Businesses requiring audit	31 October 2025
Transfer pricing cases	30 November 2025
Belated / revised return	31 December 2025

Which ITR Form Should I Use?

ITR-1 (Sahaj)Salaried individuals with total income up to ₹50 lakhs. Income from salary, one house property and other sources.
ITR-2Individuals with capital gains, more than one house property, or foreign income/assets.
ITR-3Individuals and HUFs with income from business or profession.
ITR-4 (Sugam)Individuals/firms opting for presumptive taxation under Sections 44AD, 44ADA, 44AE.
ITR-5Partnership firms, LLPs, AOPs, BOIs.
ITR-6Companies (other than those claiming exemption under Section 11).

Documents Required for ITR Filing

Form 16 — issued by your employer (for salaried)
Form 26AS — tax credit statement from Income Tax portal
AIS / TIS — Annual Information Statement
Bank account statements (all accounts)
Investment proofs: PPF, LIC, ELSS, NPS (for 80C deductions)
Health insurance premium receipts (80D)
Home loan interest certificate (for Section 24 deduction)
Capital gains statement from broker / mutual fund house
Rental income details with tenant PAN (if applicable)

How to File ITR Online — Step by Step

Login to incometax.gov.in with your PAN and password
Go to e-File → File Income Tax Return → Select AY 2025-26
Choose the correct ITR form based on your income type
Pre-fill data auto-populates from Form 26AS / AIS — verify carefully
Enter remaining income, deductions (80C, 80D, HRA, etc.)
Compute tax payable — pay any balance tax using Challan 280
Submit the return → e-verify within 30 days
Download ITR-V acknowledgement

Penalty for Late ITR Filing

Filing ITR after the due date attracts a penalty under Section 234F:

₹5,000 if filed after July 31 but before December 31
₹1,000 if total income is below ₹5 lakhs
Interest at 1% per month on unpaid tax (Section 234A)

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