Filing income tax returns (ITR) on time is a must for every taxpayer in India. However, many individuals and businesses often get confused about which ITR form to file. If you are wondering how to file ITR-1, ITR-2 or ITR-3 online in 2025, this detailed guide will help you understand the process easily.
In this blog, we will cover the following:
Understanding the difference between ITR-1, ITR-2 and ITR-3
Documents required for filing ITR
Step-by-step process to file these ITR forms online
Common mistakes to avoid while filing your return
Let’s get started!
What is ITR form?
An income tax return (ITR) form is a document filed with the Income Tax Department, declaring your income, deductions and tax liability for a financial year. The type of ITR form you need to file depends on your source of income, such as salary, business or capital gains.
Difference Between ITR-1, ITR-2, and ITR-3
ITR-1 (Sahaj)
Who Should File: Individuals with income from:
- Salary or pension
- One house property (not involving a carry-forward loss)
- Other sources (like interest income)
Who Should NOT File:
- Income above ₹50 lakh
- Capital gains or foreign income
- Agricultural income exceeding ₹5,000
ITR-2
Who Should File:
Individuals and HUFs with income from:
- Salary or pension
- Multiple house properties
- Capital gains
- Foreign income and assets
Who Should NOT File:
- Income from business or profession (use ITR-3 or ITR-4)
ITR-3
Who Should File:
Individuals and HUFs with:
- Income from business or profession
- Income as a partner in a firm
- Income from salary, house property, or other sources
Who Should NOT File:
- Taxpayers opting for the presumptive taxation scheme (use ITR-4)
Documents Required for ITR Filing
Before you start filing ITR online, keep the following documents handy:
- PAN Card
- Aadhaar Card
- Form 16 (for salaried individuals)
- Form 26AS (for TDS details)
- Bank account details
- Investment proof (80C, 80D, etc.)
- Capital gains statements (for ITR-2 and ITR-3)
- Profit and Loss Account, Balance Sheet (for ITR-3)
Step-by-step guide to file ITR-1, ITR-2 and ITR-3 online in 2025
Filing ITR online is simple if you follow these steps carefully:
Step 1: Visit the Income Tax e-Filing Portal
- Go to www.incometax.gov.in.
- Click on ‘Login’ and enter your PAN, password, and captcha.
Step 2: Select the Appropriate ITR Form
Click on ‘e-File’ and select ‘Income Tax Return’.
Choose the assessment year as 2025-26.
Select the appropriate ITR form based on your income:
- ITR-1 for salaried individuals
- ITR-2 for multiple income sources, capital gains
- ITR-3 for business and professional income
Step 3: Choose the Filing Method
- Choose ‘Online’ mode for quick filing.
- Click on ‘Start New Filing’ and select the ITR form.
Step 4: Fill in the Required Details
Personal Information: Verify your name, PAN, Aadhaar, and contact details.
Income Details:
- Salary, house property, and other income sources
- Capital gains (for ITR-2 and ITR-3)
- Business income details (for ITR-3)
Deductions and Exemptions:
- Enter deductions under Section 80C, 80D, and 80G
- Claim any eligible tax exemptions
Step 5: Validate and Preview the Return
- Click on ‘Preview’ to review all the details entered.
- Validate to ensure no errors or discrepancies.
Step 6: Calculate and Pay Tax (if applicable)
If you have any outstanding tax liability, pay it using:
- Net banking
- Debit card
- UPI
After payment, download the challan receipt.
Step 7: Submit and Verify Your Return
Click on ‘Submit’ to file the ITR.
Choose one of the following methods to verify your return:
- e-Verify using Aadhaar OTP
- Net banking
- Send a signed ITR-V to CPC, Bengaluru (if not e-verified)
Common mistakes to avoid while filing ITR
Choosing the wrong ITR form
Make sure you choose the right form based on your type of income.
Not verifying your ITR
Unverified ITRs are considered invalid, so always e-verify after submission.
Incorrect bank details
Double-check your bank account details to avoid refund delays.
Ignoring Form 26AS
Cross-verify TDS details with Form 26AS before filing to avoid mismatches.
Due Dates for ITR Filing in 2025
- For Individuals (Non-Audit Cases): July 31, 2025
- For Audit Cases: October 31, 2025
- Revised Return: December 31, 2025
Final Thoughts: Be compliant and file your ITR correctly
Filing your income tax return (ITR) correctly is crucial to avoid penalties and ensure timely refunds. Whether you are filing ITR-1, ITR-2, or ITR-3, following this step-by-step guide for 2025 will make the process smooth and error-free.
Pro tip: Always review your details thoroughly and verify your return to successfully complete the filing.
