ITR 2025: How to File ITR-1 and ITR-4 Forms Online — A Simple Step-by-Step Guide

The Income Tax Department has enabled online utility filing for income tax returns (ITR) online. This means that eligible taxpayers will now be able to file their ITR through the e-filing portal online for the assessment year 2025-26.

ITR-1 And ITR-4 Forms Available

Today, the Income Tax Department has made only two forms available which is the ITR-1 and ITR-4 forms, for online filing, which means that those who need to file ITR-2 or ITR-3 forms shall have to wait.

Who Should File ITR-1?

The ITR-1 form can be filed by an Indian resident meeting the following eligibility criteria:

* Total income does not exceed Rs 50 lakh during the financial year
* Income is from salary, one house property, family pension income, agricultural income (up to Rs 5,000), and other sources, including interest from savings accounts, interest from bank/ post-office/ cooperative society deposits, interest from income tax refund, interest received due to enhanced compensation, any other interest income, and family pension.

The Income Tax Department also specified in its FAQs, that the income of spouse (other than those covered under the Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits).

Among the types of income that don't form part of ITR 1 form are profits from businesses and professions, capital gains, income from more than one house property, income from other sources like lottery winnings, owning and maintaining race horses, income taxable at special rates under section 115BBDA or section 115BBE.

Who Should File ITR-4?

The ITR-4 form can be filed by a Resident Individual/HUF/Firm (other than LLP) who meets the following criteria:

* Income does not exceed Rs 50 lakh during the fiscal year
* Income from Business and Profession calculated on a presumptive basis u/s 44AD, 44ADA or 44AE
* Income from salary/pension, one house property, agricultural income (up to Rs 5,000) and other sources excluding lottery winnings, income from race horses, but including interest from savings account, deposits, income tax refund, family pension, interest on enhanced compensation and any other interest income.

How To File E-ITR

Step 1: Login to the Income Tax portal
Step 2: Go to 'File Income Tax Return'
Step 3: Select 'Assessment Year'
Step 4: Select Filing Status
Step 5: Select ITR Type
Step 6: Select Reason
Step 7: Validate
Step 8: E-Verify
 

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