e-Filing of ITR: Complete Guide for FY 2024-25

Taxpayers can file their Income Tax Return (ITR) through two primary modes—Offline and Online. Both methods are facilitated by the Income Tax Department through the official e-Filing portal. Here’s a detailed guide to help you file your ITR smoothly and correctly.

1. Offline Mode – Filing ITaR Using JSON Upload

In offline mode, the applicable ITR form is downloaded, filled offline, and then uploaded in JSON format.

Utilities Available for Offline Filing

To file ITR via JSON upload, download any of the following utilities:

• Common Offline Utility: For ITR-1 to ITR-4
• Separate Utilities: For ITR-5, ITR-6, and ITR-7
• Excel Utility: Available for ITR-1 to ITR-7

Steps to Download the Utility and Upload JSON

1. Visit the official e-Filing portal: https://www.incometax.gov.in/iec/foportal/
2. Go to: Downloads > Income Tax Return
3. Download the appropriate utility (Utility for Mac users is provided separately)
4. Extract the ZIP file and open the utility from the extracted folder

Steps for Using JSON Utility

1. Run the utility and click on the “Continue” button
2. Navigate to Returns > File Return
   Here you can:
   • Download Pre-filled Data
   • Import Pre-filled Data: Enter PAN, select assessment year, and upload pre-filled JSON
   • Import Draft ITR filled online or JSON generated from Excel/HTML utility

Note: Validate all tabs, confirm tax calculations, preview return, and proceed only after error-free validation.

Upload the JSON File

5. Login to the e-Filing portal using your User ID (PAN) and Password, or directly upload the JSON file
6. Choose any of the following verification methods:

(a) E-Verify Now (Options Available):

• Using OTP on Aadhaar-registered mobile
• Using Digital Signature Certificate (DSC)
• Generate EVC through:
  • Net Banking
  • Bank Account
  • Demat Account
• Already have an EVC or Aadhaar OTP

(b) E-Verify Later

(c) E-Verify via ITR-V

Send the signed ITR-V by Speed Post to:
Centralized Processing Center, Income Tax Department, Bengaluru – 560500

Verification Methods in Detail

• DSC: Attach the signature file generated from DSC Management Utility
• Aadhaar OTP: Enter OTP received on your registered mobile
• EVC: Enter the EVC received on your mobile number linked with bank/demat

Note: If return is not e-verified, it’s considered incomplete. To e-verify later, login and go to:
e-File > Income Tax Returns > e-Verify Return
Or use the homepage ‘e-Verify Return’ option by entering PAN, assessment year, acknowledgement number, and mobile number.

Steps for Filing ITR via Excel Utility

1. Visit https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns
2. Select the appropriate Assessment Year and download the Excel Utility
3. Extract the ZIP file
4. Right-click the utility file > Properties > Unlock > Apply
5. Fill the data manually or import JSON/prefill data
6. Validate all tabs and Calculate Tax
7. Generate the JSON File
8. Login to the portal and go to:
   Income Tax Return > Select Assessment Year > Select Offline Mode > Return Type > ITR Type > Continue
9. Attach the JSON file and click on “Proceed to Verification”

Verification process is the same as described above.

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2. Online Mode – Direct Filing on e-Filing Portal

This method allows taxpayers to input data directly into the portal and submit the ITR.

Steps to File ITR Online

1. Visit https://www.incometax.gov.in/iec/foportal/
2. Login using PAN and password. Confirm secure access and click “Continue”.
3. Go to:
   e-File > Income Tax Returns > File Income Tax Return

Income Tax Return Page Instructions

• Select Assessment Year
• Choose Online as mode of filing
• Click on Start Filing
• Select Type of Assessee (Individual/HUF/Others)
• Click on Continue
• Click on Start New Filing
• Select ITR Form
• Click on Proceed
• Click on Let’s Get Started
• Select the reason for filing (e.g., income above exemption limit)
• Click Continue

Filling and Submitting the ITR Form

• Carefully read instructions and fill all mandatory fields
• After completing all tabs, click “Proceed”
• Click “Preview Return”, check the first box, then “Proceed to Preview”
• Click “Proceed to Validation”; resolve errors until zero error is shown
• Click “Proceed to Verification”

Verification options remain the same as offline mode

Draft Recovery and Incomplete ITRs

If the user logs out without completing the filing, the ITR draft is automatically saved. Upon re-login, it can be resumed from where it was left off.

Verification Summary (Online & Offline Modes)

Choose from the following options:

(a) E-Verify Now

• Aadhaar OTP
• Digital Signature (DSC)
• Generate EVC via Net Banking, Bank, or Demat
• Already have OTP or EVC

(b) E-Verify Later

(c) E-Verify via ITR-V
Send signed ITR-V by speed post to:
Centralized Processing Center, Income Tax Department, Bengaluru – 560500

Conclusion

Whether you’re filing ITR online or offline, following the right process and completing verification is essential. The Income Tax Department has provided robust tools to simplify compliance. Always ensure that your ITR is validated and e-verified to avoid penalties and complete the filing process successfully.

If you need a visual walkthrough, don’t forget to refer to the images and screenshots provided (to be added).