The Income Tax e-filing Procedure for FY 2024-25 (AY 2025-26) has been streamlined to encourage digital compliance. The new tax regime is the default, but salaried employees can opt for the old regime to claim deductions under sections like 80C, 80D, and HRA. The process involves logging into the Income Tax portal, selecting the appropriate ITR form, validating pre-filled data, and submitting the return. The Excel utilities for ITR-1 and ITR-4 were released on May 30, 2025, marking the start of the filing season.
Who Should File ITR-1 for FY 2024-25?
ITR-1 (Sahaj) is applicable for resident individuals (excluding not ordinarily residents) with a total income up to ₹50 lakh from:
- Salary or pension
- One house property
- Other sources (e.g., interest, dividends)
- Long-term capital gains under Section 112A up to ₹1.25 lakh
- Agricultural income up to ₹5,000
Ensure you meet these criteria before proceeding with the Income Tax e-filing Procedure. If you have complex income sources, such as business income or foreign assets, consider ITR-2 or consult a tax professional.
Overview – Income Tax e-Filing Procedure 2024-25
| Financial Year | 2024-25 |
|---|---|
| Assessment Year | 2025-26 |
| Taxpayer Type | Salaried Individuals |
| ITR Form | ITR-1 (Sahaj) |
| Filing Method | Online via incometax.gov.in |
Documents Required for Income Tax e-Filing
Before starting the Income Tax e-filing Procedure, gather the following documents:
- Form 16 (TDS certificate from employer)
- Form 26AS (tax credit statement)
- Annual Information Statement (AIS)
- PAN and Aadhaar details
- Bank account details (account number, IFSC code)
- Details of deductions (e.g., 80C, 80D, HRA)
- Investment proofs (e.g., LIC, ELSS, NPS)
- Capital gains statements (if applicable)
These documents help verify your income and deductions, ensuring accurate filing. Cross-check with Form 26AS and AIS for consistency.
Step-by-Step Income Tax e-Filing Procedure for FY 2024-25
The Income Tax e-filing Procedure is user-friendly and can be completed online via the Income Tax Department’s portal. Follow these steps to file your ITR:
- Log in to the e-Filing Portal: Visit incometax.gov.in and log in using your PAN and password.
- Select Assessment Year: Choose AY 2025-26 and select “Online” as the filing mode.
- Choose ITR Form: Select ITR-1 for salaried employees with simple income sources.
- Validate Pre-filled Data: Review pre-filled details (PAN, Aadhaar, salary, TDS) and add missing information.
- Enter Income Details: Input salary, house property, and other income details as per Form 16 and AIS.
- Claim Deductions: If opting for the old regime, enter details for 80C, 80D, HRA, etc. Provide additional details like policy numbers for 80C or Form 10-IA for 80DD/80U.
- Calculate Tax: Review tax liability and ensure taxes paid (TDS, advance tax) are reflected.
- Submit Return: Preview, validate, and submit the ITR. Download the JSON file if needed.
- e-Verify Return: Verify using Aadhaar OTP, EVC, or by sending ITR-V to CPC, Bengaluru, within 30 days.
Mid-Post: Why the Income Tax e-Filing Procedure Matters
Mastering the Income Tax e-filing Procedure for FY 2024-25 ensures compliance with tax laws, avoids penalties, and maximizes deductions. With the new tax regime as the default, salaried employees can save taxes by opting for the old regime if they have significant deductions. Filing on time (by September 15, 2025) prevents late fees of up to ₹5,000 and interest under Section 234A. Using resources like our e-Filing Notes PDF and the Income Tax portal’s pre-filled data simplifies the process.
Download Income Tax e-Filing Notes PDF
For offline reference, download our comprehensive Income Tax e-Filing Procedure Notes PDF. This guide includes detailed steps, checklists, and tips for salaried employees to file ITR accurately.
Tips for a Smooth Income Tax e-Filing Experience
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- Start early to avoid last-minute issues, especially with the September 15, 2025, deadline.
- Cross-check Form 16, Form 26AS, and AIS for accuracy.
- Opt for the old tax regime if you have deductions exceeding ₹75,000 (standard deduction in the new regime).
- Use the Income Tax Department’s ITR Form Guide to confirm eligibility.
- Keep records of all documents, as they may be required during scrutiny.
Frequently Asked Questions
What is the deadline for the Income Tax e-Filing Procedure for FY 2024-25?
The deadline for non-audit cases, including salaried employees, is September 15, 2025. Belated returns can be filed by December 31, 2025, with penalties.
Which ITR form should salaried employees use for FY 2024-25?
Salaried employees with income up to ₹50 lakh from salary, one house property, or other sources should use ITR-1 (Sahaj). For complex incomes, use ITR-2 or consult a tax expert.
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Do I need to attach documents during the Income Tax e-Filing Procedure?
No, documents are not required to be uploaded. However, keep Form 16, Form 26AS, and other proofs handy for reference or scrutiny.
The Income Tax e-Filing Procedure for FY 2024-25 (AY 2025-26) is designed to be user-friendly, with pre-filled data and clear instructions on the Income Tax portal. By following the steps outlined, gathering necessary documents, and using our downloadable PDF guide, salaried employees can file their ITR confidently. Visit incometax.gov.in to start filing and ensure compliance by September 15, 2025. For more tax-related resources, explore TeluguVidya’s Tax Guides.
