Who Needs to E-File?

     • Individuals, HUFs, or others with total income exceeding the basic exemption limit (₹2.5 lakh under the old regime; ₹3 lakh under the new regime for FY 2024-25).
     • Even if below the limit, file to claim refunds, carry forward losses, or for visa/passport purposes.
     • Senior citizens (60-80 years) have a ₹3 lakh exemption; super seniors (80+ years) have ₹5 lakh. Some seniors may be exempt if no business income.
     • Mandatory if you have foreign assets, high-value transactions, or TDS deducted.

Steps to E-File ITR Online (for AY 2025-26)

1. Register/Login: Visit Income Tax portal. Use your PAN as user ID. If new, register with PAN, name, date of birth, and mobile/email. Verify via OTP.
2. Gather Documents: 
       o PAN card.
       o Aadhaar (for e-verification).
       o Form 16 (from employer for salary TDS).
       o Form 26AS/AIS (download from portal; shows TDS/TCS).
       o Bank statements, investment proofs (e.g., for Section 80C deductions like PPF, ELSS).
       o Details of income from salary, house property, capital gains, business/profession, or other sources.
3. Select ITR Form: Use the portal's "File Income Tax Return" section. Choose based on your income:

4. Select AY 2025-26 and filing mode (online for pre-filled data).
5. Fill and Validate: 
       o Personal info (pre-filled; update if needed, e.g., bank details for refunds).
       o Enter income heads: Salary, exemptions, deductions (e.g., 80C up to ₹1.5 lakh, 80D for health insurance).
       o Compute tax: Use old regime (with deductions) or new regime (lower slabs but fewer deductions). Slabs for FY 2024-25 (new regime): 0% up to ₹3 lakh; 5% on ₹3-7 lakh, etc., up to 30% above ₹15 lakh.
       o Validate: Check for errors; preview summary. Pay any due tax via e-Pay Tax (net banking, UPI, etc.).
6. E-Verify and Submit:
       o Submit the return.
       o Verify within 30 days: Use Aadhaar OTP, net banking, EVC (Electronic Verification Code), or DSC. Avoid physical ITR-V unless necessary (send to CPC Bengaluru).
       o Get acknowledgment: ITR-V or instant via email. Track status under "My Account > ITR Status."
7. Post-Filing:
       o Check refund: Under "e-File > Income Tax Returns > Refund Status." Refunds are direct to pre-validated bank account.
       o Rectification: If errors, use "e-File > Rectification" for notices under Section 143(1).

For block assessments (under Section 158BC), submit ITR-B via e-Proceedings tab.