Income Tax e-Filing in India for FY 2024-25

Filing your income tax returns is now easier than ever with the convenience of e-filing, which is done completely online. Apart from being safe, filing the returns online is easier and quicker than visiting the Income Tax Office. Read on to know more about income tax e-filing.

Filing an income tax return is mandatory for Indian citizens and now can be done from the comfort of your home through a new income tax portal. The new portal also comes with many added features and is designed with the aim of simplifying the tax filing process.

Procedure for E-Filing of Income Tax Return Online FY 2024-25

There are a few things that you will have to take care of before you start filing your ITR. Follow the steps mentioned below to e-file your ITR on the updated portal:

Step 1:  Visit https://www.incometax.gov.in/iec/foportal/.

Step 2:  Log in to your account. You can log in to the account only once the registration process has been completed.

Step 3: Click on ‘Income Tax Return’. The option can be found under the ‘e-File’ tab.

Step 4: The Assessment Year, ITR Form, Filing Type, and Submission Mode must be entered.

Step 5: Select ‘Continue’.

Step 6: Choose ‘Online’ as the Mode of Filing.

Step 7: Select ‘Proceed’.

Step 8: Choose the ‘Status’.

Step 9: The ITR form must be selected. Ensure that the right form is selected.

Step 10: Next, personal information, gross total income, total deductions, tax paid, and total tax liability details must be entered.

Step 11: The computation details will be displayed on the screen.

Step 12: The returns must be validated from the options that are provided.

Step 13: Choose ‘Submit’ to complete the process.

How to Register on e-Filing Portal as Individual Taxpayer

In order to register as an individual tax payer on the e-filing website, you need to follow the steps mentioned below:

Step 1: Visit the official website for income tax e-filing 'https://www.incometax.gov.in/iec/foportal'

Step 2: Click on ‘Register’ button, which is placed at the Right Side of the Home Page.

Step 3: Select ‘Individual’ as the user type

Step 4: Provide all the required details such as PAN number, residential status, etc. Now Click on ‘Continue

Step 5: Enter all the mandatory details like contact number, current address, etc. Then, Click ‘Submit

Step 6: Enter the One Time Password (OTP) received on registered mobile number

Eligibility for Income Tax e-Filing

Under the conditions given below, it is mandatory for individuals to file ITR:

  1. Any firm or company must file ITR even if they make a profit or undergo a loss.
  2. In case individuals wish to apply for a loan or a visa.
  3. In case individuals invest in foreign assets or earn from foreign assets.
  4. In case individuals wish to claim a refund from the Income Tax Department.
  5. In case individuals earn an income from house property, etc.
  6. If the gross annual income of the individual exceeds the details mentioned in the table below:

Age of the individuals

Gross annual income (Rs.)

Individuals who are below 60 years old

2.5 lakh

Individuals above the age of 60 years but below the age of 80 years

3.0 lakh

Individuals who are above the age of 80 years

5.0 lakh

Note: You need not to file income tax returns if your annual income is not taxable.

Documents Required for Income Tax e-Filing

In case individuals wish to file ITR online, the below-mentioned documents will be required:

  1. The Permanent Account Number (PAN) of the individual.
  2. The Aadhaar number of the individual. The Aadhaar number must be linked with the PAN.
  3. The bank account details (bank account number, IFSC code, and bank branch) of the individual.

In case individuals file their ITR based on their salary, the below-mentioned documents are needed:

  1. Form 16
  2. In case House Rent Allowance (HRA) is being claimed, the rent slips must be given.
  3. Salary Slips

In case individuals wish to claim deductions, the below-mentioned documents are required:

  1. Proof of income such as capital gains income and house property income.
  2. Any details about investments that are liable for deductions.
  3. Details of home loans and insurance
  4. Deposit account and savings account interest certificates.

Income Tax e-Filing Due Dates 2025

Income Tax Returns (ITR) are required to be filed before the deadline that is marked by the Income Tax Department (ITD). The due dates for filing of ITR for different categories of taxpayers for AY 2025-26 (FY 2024-25) are listed in the table below:

Category of Taxpayer

Deadline for filing tax returns

Individual

15th September 2025

Body of Individuals (BOI)

15th September 2025

Hindu Undivided Family (HUF)

15th September 2025

Association of Persons (AOP)

15th September 2025

Businesses (Requiring Audit)

31st October 2025

Businesses (Requiring TP Report)

30th November 2025

Revised return

31st December 2025

Belated Return

31st December 2025

Updated return 

31 March 2030 (4 years from the end of the relevant Assessment Year)

Benefits of e-Filing Income Tax Returns

The below-listed are some of the benefits of e-filing an income tax return:

  1. Tracking the status: Individuals who e-file the ITR can easily check the status online. Earlier, it was time-consuming to check the status and the status would only be sent by post. However, e-filing ITR enables the individual to check the progress of the application with ease.
  2. Processing of refund: In case individuals e-file their ITR, the process to receive the refund is easy and is much quicker. Earlier, the refund process was not very convenient and was very time-consuming. However, individuals can update the bank details online and receive the refund much quicker.
  3. Reduction of errors: Due to the number of calculations that must be made when computing ITR, it is common that errors are made. However, when e-filing ITR, there is a mechanism where the computation of ITR is done by the system, therefore reducing the number of errors.
  4. E-Verification: The verification of ITR can be done online if individuals e-file their ITR. Earlier, the ITR would have to be sent to the CPC in Bengaluru.
  5. Convenient: The process of e-filing ITR is very convenient, easy, and the process takes very less time. Earlier, the process to file ITR was very tedious as individuals had to visit the Income Tax Department. However, the process to e-file ITR can be done from the comforts of an individual’s home.
  6. Access to documents: In case individuals e-file the ITR, they will have to upload the necessary documents online. Therefore, individuals will be able to view the documents at any given time. The manual process of e-filing ITR does not provide such benefits.
  7. Compilation of records: Earlier, individuals were required to fill many forms in case they wanted to file the ITR. The process to fill the forms was very complex as well. However, e-filing ITR removes the complexity of the process as all the data is auto-populated during the initial process and the ensuing steps become very simple.
  8. Cost-efficient: In case individuals wish to file their returns manually, they might have to hire a professional to compute their returns. This could cost money in case they wish to hire a professional. However, individuals could do away with these expenses in case they e-file their ITR as the computation can be done online.
  9. Receipt of proof: Individuals who e-file their ITR will receive a receipt at the time of filing returns and once returns have been filed as well. The receipt will be sent via email.  
  1. Electronic banking: The process to make payments and refunds is simple. It can be done via direct debit for the payment of tax and direct deposit for the receiving of refund. There are options available where investors can file their returns now and make the payment at a later date as well. Taxpayers can choose the day when they would like the payment to be made.

How to Check Income Tax e-Filing Status

In order to check income tax e Filing status, you can visit the e-Filing home page of the Income Tax department. There are two ways through which the status can be checked. They are mentioned below:

  1. Using the acknowledgment number
  2. Using login credentials

To check the income tax eFiling status using the acknowledgement number, you need to follow the steps mentioned below:

Step 1: Visit the official portal of the ITD at https://www.incometax.gov.in/iec/foportal

Step 2: Click on ‘Income Tax Return (ITR) Status’.

Step 3: Next, enter the PAN, acknowledgement number, and captcha code and click on 'Submit'

On doing that, the status will be displayed on the screen.

  1. In case, you want to check the status using the login credentials, you will need to login to the e Filing website.
  2. After logging in, on the dashboard you will see the option 'View Returns/Forms'.
  3. There, you need to select income tax returns and assessment year from the dropdown menu and click on 'Submit'. Following that, the status will be displayed.

New Rules for Income Tax e-filing

A new income tax structure has been imposed under Union Budget 2023. Under the new structure, various tax exemptions will be removed. However, taxpayers have the option to select the new tax regime or the existing tax regime. Under the new tax regime, the tax rates have been lowered.

Consequences of Filing ITR with Only Aadhaar

In case you do not have a Permanent Account Number, you can file your income tax return using Aadhaar. Furthermore, your Aadhaar Card is mandatory when applying for a new PAN. Under the new income tax rules, taxpayers who file their returns using their Aadhaar card will be allotted PAN after their demographic data has been obtained from the Unique Identification Authority of India (UIDAI).

What happens if your Aadhaar and PAN are not linked?

Failure to link your PAN with Aadhaar within the specific date as mentioned by the Central Board of Direct Taxes will prevent you from filing your income tax returns after the specified deadline.

The Government of India has introduced the new rule in order to enhance tax compliance while easing the tax payment process for taxpayers. As of now, it is compulsory for taxpayers to quote their PAN when filing their returns. Going forward, however, it will be compulsory to link your Aadhaar and PAN to file your returns.

Penalty for Late Income Tax e-Filing

In case, you miss ITR filing within the specified deadline, the Central Board of Direct Taxes (CBDT) imposes a penalty. The following are the consequences of filling ITR after the deadline:

  1. Under Section 234A the taxpayer will have to pay interest at a rate of 1.00% per month or for a part of the month on the tax amount which is unpaid. 
  1. Late of Rs.5000 will be charged under Section 234F, and it will Rs.1000 for those with income less than Rs.5 lakh. 
  2. Belated returns can be filed after the due date of ITR filing for the losses incurred from the properties, or any of your businesses, stock market, mutual funds, etc.  

FAQs on e-Filing Income Tax

  • What is the minimum income to file taxes in 2024?

    The minimum income to file taxes in 2024 is Rs.3 lakh which is completely tax-free. While incomes within Rs.3 lakh to Rs.6 lakh are taxable at a rate of 5.00%. If opting for tax rebate under section 87A, then tax is exempted for Rs.7 lakh.

  • How can I file my ITR electronically?

    You can log on to https://www.incometax.gov.in/iec/foportal if you want to file ITR electronically. It is an independent portal launched by the income tax department. 

  • How will the excess tax paid by me refunded?

    It will be refunded to the bank account or a cheque will be sent once the refund gets processed. you can also check your income tax refund status through efiling portal.

  • Whom can I contact for rectification and other income tax processing related queries?

    In such a case, you can contact the centralised processing centre between 8 am and 8 pm on a weekday.

  • In case, I have a query about Form 16 or something related to TDS statement, which helpdesk should I contact?

    The TDS reconciliation Analysis and Correction Enabling System also known as TRACES can be contacted in such a case.

  • What is the most common mistake when filing taxes?

    Some of the common mistakes while filing taxes that are often committed by the taxpayer are filling ITR too early, entering wrong Social Security Number (SSN), wrong spelling of name, incorrect status and information. Incorrect bank account number, wrong entry of credit or deduction, and submitting unsigned forms are also among the common mistakes when filling ITR. 

  • What happens if E filing is not done?

    A fine of Rs. 10,000 will be levied, as per section 234F, if the taxpayer fails to file tax returns. The taxpayer will also not be able to avail a bank loan purchase a house or car, and medical treatment if tax return has not been filed, as the bank needs ITR for previous three years to approve a loan. 

  • Who is exempt from ITR filing?

    Salaried individuals with taxable income less than Rs.5 lakh and bank interest up to Rs.10,000 in the current financial year after all deductions, are exempted from filling Income Tax Return, according to the amendment. 

  • Is it compulsory to file ITR every year?

    If an individual’s gross income is aboveRs.2.5 lakh a year, then it is mandatory for the individual to file Income Tax Return every year. Filling ITR is also necessary even if the individual does not have taxable income, in case the income of the individual meets certain conditions as mentioned under the provisions of Income Tax Act. 

  • Should senior citizens file ITR?

    Section 194P of the Income Tax Act, 1961, senior citizens of age 75 years and above are exempted from filling Income Tax Return. 

  • What are the 5 filing statuses?

    The five filling statuses according to which income is taxed are single, married filing jointly, married filing separately, qualifying widow(er) with dependent child, and head of household. 

  • How to link Aadhar with PAN at income tax e-filling portal?

    To link Aadhar with PAN at income tax e-filling portal, you need to click on ‘Link Aadhar Status’ under Quick Links and enter all your details. 

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