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The income tax department enabled Excel-based utilities for ITR-1 and ITR-4 for offline filing for FY 2024-25. 15,497 ITRs were filed on May 30, with 13,432 verified.
The deadline to file ITR is September 15, 2025.
Income Tax Return Filing 2025: As the income tax department has enabled the Excel-based utilities of ITR-1 and ITR-4 to allow the offline ITR fling for FY 2024-25 (AY 2025-26), over 15,500 income tax returns (ITR) have been filed within a day on Saturday, May 31. Out of these, 13,450 have been verified. The online ITR filing is yet to start.
The last date to file ITR without penalty is September 15, 2025. Whether you’re filing for the first time or are a regular taxpayer, understanding the online and offline ITR processes is crucial to avoid last-minute errors and penalties.
Who Needs To File ITR?
Filing ITR is mandatory for individuals whose total income exceeds the basic exemption limit of Rs 3 lakh under new tax regime. Under the old tax regime, the tax exemption limit is Rs 3 lakh for those below 60, Rs 3.5 lakh for senior citizens, and Rs 5 lakh for super senior citizens (80+). Additionally, filing is compulsory if you meet any of these criteria:
- Paid electricity bills above Rs 1 lakh
- Spent over Rs 2 lakh on foreign travel
- Deposited Rs 1 crore or more in a current account
Even if your income is below the threshold, filing ITR can be beneficial — especially to claim refunds, carry forward losses, or for use as income proof for loans or visa applications.
Excel Utility-Based Offline ITR Filing: A Step-By-Step Guide
Any taxpayer choosing offline mode (rather than online mode) to file Income Tax Returns needs to use the Offline Utility for ITRs. With the utilities, you can file Income Tax Returns (ITRs) by uploading the utility-generated JSON.
1. Download Utility
Visit incometax.gov.in
- Go to Downloads > Income Tax Return
- Select AY 2025–26 and download the Excel utility (e.g. ITR-1, ITR-4)
2. Open and Enable Macros
- Extract ZIP file
- Open Excel and enable macros
3. Fill in Details
- Enter personal info, income, deductions, taxes paid
- Refer to Form 16, 26AS, AIS, etc.
4. Validate
- Click ‘Validate’ to check for errors
- Fix any issues highlighted
5. Generate JSON
- After validation, click ‘Generate JSON’
- Save the file
6. Upload JSON
- Login at incometax.gov.in
- Go to e-File > Income Tax Return > File ITR
- Choose ‘Upload JSON’ and upload your file
7. Verify and Submit
- Verify ITR using Aadhaar OTP, net banking, DSC, or EVC
- Submit return after verification
How To File ITR Online: A Step-by-Step Guide
Online filing, or e-filing, is the most popular method and is done via the official income tax e-filing portal. Though online ITR filing has not started yet, here’s how to do that:
Step 1: Register or Log In
- Visit the portal and log in using PAN (as User ID) and password.
- New users can register using PAN, Aadhaar, and contact details.
Step 2: Choose the ITR Form
- Select the relevant ITR form (e.g., ITR-1 for salaried individuals).
- Use the ‘Income Tax Return’ option under the e-File tab.
Step 3: Pre-fill and Validate Details
- Auto-filled data from Form 26AS and AIS can be reviewed and edited.
- Verify income, deductions, and tax credits.
Step 4: Upload Documents
- Generally, documents like Form 16 are not required to be uploaded but should be used to cross-verify.
Step 5: Submit and Verify
- Complete filing by verifying through Aadhaar OTP, net banking, DSC, or bank account EVC.
Key Documents Required
- Form 16 (for salaried employees)
- Form 26AS (tax credit statement)
- Annual Information Statement (AIS)
- Bank account details
- Investment proofs, rent receipts, LIC premiums for deductions under Section 80C, 80D, etc.
Important Dates and Late Filing Penalties
- Due Date: September 15, 2025
- Late Filing Fee (Section 234F):
- Rs 1,000 if income is below Rs 5 lakh
- Rs 5,000 if income exceeds Rs 5 lakh
Taxpayers missing the deadline may also lose the benefit of carrying forward losses.
According to the CBDT, the ITR forms for AY 2025–26 were notified earlier this year with modifications to allow reporting of capital gains in ITR-1 and ITR-4, and with improved compatibility for pre-filled data.
Whether you choose to e-file or opt for offline submission, filing your ITR on time ensures financial compliance and access to benefits such as tax refunds.
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to markets, economy and companies. Having a decade of experience in financial journalism, Haris has been previously asso…Read More
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to markets, economy and companies. Having a decade of experience in financial journalism, Haris has been previously asso… Read More
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