Income Tax Return 2025: When Will ITR Filing Begin for AY 2025-26? Check Deadline Date And Types Of ITR Forms – How To File ITR Online

As the financial year 2024-25 comes to a close, taxpayers must get ready to file their Income Tax Returns (ITR) for Assessment Year 2025-26. The filing process will start on April 1, 2025, and can be completed both online and offline.  

Filing an income tax return is more than just a legal obligation. It also supports better financial planning. It is important to note that the filed ITR acts as proof of income and tax payment, making it essential for loan approvals, visa applications, and other financial transactions. 

 

ITR-1 (Sahaj) is designed for resident individuals with a total income of up to Rs 50 lakh. It is applicable to salaried employees, pensioners, and individuals earning income from one house property. This form simplifies tax filing for those with straightforward income sources.

Meanwhile, the ITR-2 is meant for high-income earners and investors. It applies to individuals with an income of more than ₹50 lakh or those earning agricultural income exceeding Rs 5,000. This form is suitable for taxpayers with multiple income sources beyond salary and house property.   

ITR-3 is for business owners and professionals, including doctors, lawyers, and freelancers. It is also applicable to individuals earning capital gains from the stock market or other investments. This form is suited for those with income from business, profession, or multiple investment sources.

Meanwhile, the ITR-4 (Sugam) is designed for small business owners under the presumptive taxation scheme. It applies to individuals with income up to Rs 50 lakh, including self-employed professionals like shopkeepers, plumbers, electricians, and drivers. This form simplifies tax filing for those with business or professional income. 

 

ITR-5 is for partnership firms, LLPs, societies, and trusts, ensuring proper tax filing for these entities. ITR-6 applies to companies that do not claim exemptions under Section 11, making it mandatory for most corporate taxpayers.

Adding further, the ITR-7 is used by charitable trusts, research institutes, religious institutions, and political parties, ensuring compliance with tax regulations for these organizations. 

 

The Income Tax Return (ITR) filing deadlines for Assessment Year (AY) 2025-26 vary based on the type of taxpayer. Individuals and firms that do not require an audit must file their returns by July 31, 2025. For businesses requiring an audit, the deadline is October 15, 2025. Meanwhile, businesses that need to submit transfer pricing reports must file their ITR by November 30, 2025. 

 

Step 1: Go to incometax.gov.in and log in using your PAN, Aadhaar, or user ID. 

Step 2: Choose the appropriate ITR form based on your income type, such as ITR-1 for salaried individuals or ITR-3 for business owners. 

Step 3: Fill in details from Form 16, salary slips, investment proofs, and other income sources like rent or capital gains. 

Step 4: Pay any pending tax, if applicable, and submit the return.

Step 5: Complete the process by verifying your return using Aadhaar OTP, net banking, or EVC (Electronic Verification Code) to ensure quick processing.