File Income Tax Return (2025)

Table of Contents
e-Filing of ITR 1. Offline : Download the applicable ITR, fill the form, save the generated JSON file and then upload it. Steps for generating and Upload the JSON, f​ile through Excel utility 2.Online : Enter the relevant data directly online at e-filing portal and submit it.

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e-Filing of ITR

The user can file the Income Tax Return (ITR) in two mode :

1. Offline : Download the applicable ITR, fill the form, save the generated JSON file and then upload it.

To e-File the ITR using the upload JSON method, the user must download either of the following ITR utility:

  • •Common offline utility (ITR-1 to 4) and ITR 5, 6, 7 separately
  • •Excel utility (ITR-1 to ITR-7).

Perform the following steps to download the Utility, then to generate and Upload the JSON:

  1. Go to the Income Tax e-Filing portal https://www.incometax.gov.in/iec/foportal/
  2. Download the applicable ITR utility from 'Downloads > Income Tax Return. Utility for MAC is available, separately.
  3. Extract the downloaded utility ZIP file and Open the Utility from the extracted folder.
  4. Step for JSON Utility
    •Run the utility and click on “Continue” button
     •Go to returns >File return , then user can perform following activity
    1.Download Pre-filled data.
     2.Import Pre-filled data- Enter PAN and select assessment year and attached Pre-filled JSON data and click on “Procced”. Click on file return > Continue >Select ITR Form and proceed with ITR form.
     3.Import draft ITR filled in Online mode or import JSON generated from Excel/HTML utility

    Note :
    Validate all the tabs or confirm the calculation of each page of the ITR form and Calculate the Tax. Preview the Return and proceed to validation and get zero error

    5. 5. Login to e-Filing portal by entering user ID (PAN), and Password, or directly upload the JSON from utility and simultaneously e-verify the return or e-verify later on.

    6. Choose any one of the following option to verify the Income Tax Return:

    (a​) E-verify now, further options are available

    • o I would like to verify using OTP on mobile number registered with Aadhaar
    • o I would like to verify using Digital Signature Certificate (DSC)
    • o Generate electronic verification code (EVC)
    • o Through Net Banking
    • o Through Bank Account
    • o Through Demat Account
    • o I already have an Electronic Verification Code (EVC)
    • o I already have an OTP on Mobile number registered with Aadhaar

    (b) e-verify later
    (c) e-verify via ITR-V.

    • oITR -V to send through speed post to "Centralized Processing Center, Income Tax Department, Bengaluru – 560500".

    On choosing

    • oDSC as verification option:- Attach the signature file generated from DSC management utility.
    • oAadhaar OTP as verification option:- Enter the Aadhaar OTP received in the mobile number registered with UIDAI.
    • oEVC through Bank account, Demat account or Bank ATM as verification option:- Enter the EVC received in the mobile number registered with Bank or Demat Account respectively.
    • oOther two verification options, the ITR will be submitted but the process of filing the ITRs is not complete until it is verified. The submitted ITR should be e-Verified later after login to e-filing portal by using ID and password ' e-file >Income Tax Returns > e-Verify Return' option or without login to from home page, click on e- verify return and enter PAN, Assessment year, acknowledgement Number and mobile number and click on continue button or the signed ITR-V should be sent to CPC, Bengaluru.

Steps for generating and Upload the JSON, f​ile through Excel utility

  1. Go to https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returnsDownload excel utility( ITR 1 to ITR 7) after selection of assessment year
  2. Extract the zip file
  3. Right click and utility and go to properties> click on Unlock and apply
  4. After unlocking excel utility fill the data by manual or Import JSON file or import prefill data.
  5. Validate all tab and calculate tax
  6. After Validation generate the JSON and upload to e-filing portal
  7. Login by using ID and password and go to income tax return>Select Assessment year>Select offline >Select return type>Select ITR Type, then click on continue button
  8. Attach JSON file and click on Proceed to verification
  9. Verification method will be same as discussed earlier.
    10.

    2.Online : Enter the relevant data directly online at e-filing portal and submit it.

    1. Go to the Income Tax e-Filing portal, https://www.incometax.gov.in/iec/foportal/
    2. Login to e-Filing portal by entering user ID (PAN), and check “Please confirm your secure accesss” message displayed above then enter password and then click on “Continue”.
    3. Go to 'e-File'> 'Income Tax Returns>File Income Tax Return' ink.
    4. On Income Tax Return Page:
      • oSelect 'Assessment Year'
      • oSelect Online in Select Mode of Filing
      • oClick on Start Filing
      • oSelect Type of assesee and click on “Continue”
      • oClick on “Start New Filing”
      • oSelect from “Individuals/HUF/Others”
      • oSelect 'ITR Form’
      • oClick on proceed
      • oClick on “Let’s get Started
      • oSelect applicable option from “Are you filing Income Tax Return any of the following reason?”
      • oClick on Continue button
    5. Read the Instructions carefully and Fill all the applicable and mandatory fields of the Online ITR Form.
    6. After confirmation of all tab, click on “Proceed”.
    7. Click on “Preview return” check out the first check box and click on “Proceed to preview”. ITR form can be downloaded or take print out.
    8. Click on “Proceed to validation” The error list will be displayed, resolve the error so get zero error and click on “Proceed to verification”.
    9. E-Verification process shall be same as offline method as discussed above.
      ​

    Note : In case ITR filing is incomplete and re login then, user can resume the ITR, which was saved draft, as earlier

    Choose the appropriate Verification option as below

    (a) E- verify now, further options are available

    • oI would like to verify using OTP on mobile number registered with Aadhaar
    • oI would like to verify using a Digital Signature Certificate (DSC)
    • oGenerate electronic verification code (EVC)
    • oThrough Net Banking
    • oThrough Bank Account
    • oThrough Demat Account
    • oI already have an Electronic Verification Code (EVC)
    • oI already have an OTP on Mobile number registered with Aadhaar

    (b) e-verify later
    (c) e-verify via ITR-V.

    Note -After login to e-filing portal by using ID and password ' e-file >Income Tax Returns > e-Verify Return' option or without login to from home page, click on e- verify return and enter PAN, Assessment year, Acknowledgement Number and mobile number and click on continue button or the signed ITR-V should be sent to Centralized Processing Center, Income Tax Department, Bengaluru – 560500" by speed post.​

Go to https://www.incometax.gov.in/iec/foportal/​ ​​​​​​​​​​​​​​

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File Income Tax Return (2025)
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