How to File ITR Online and Offline?

Filing an Income Tax Return (ITR) is a mandatory annual process for individuals whose income exceeds the basic exemption limit. It allows them to report their income, claim deductions, and even request refunds for the excess taxes paid. The Income Tax Department offers two main methods to file ITR: Online (directly on the portal) and Offline (using utility software).

The online process for filing ITR is great for individuals who have simpler income sources, as it allows real-time data entry on the portal. The offline method is preferable for complex returns or for those with limited internet connectivity. E-verifying your ITR is important, as if not done, your return is considered invalid. It can be done using various methods like Aadhaar OTP, net banking, or by sending signed physical copies of the ITR-V to CPC, Bengaluru.

In this blog, we will walk you through the steps to apply for an ITR online and offline. We will also learn the documents required to file an ITR and when to file an ITR. 

What are the Documents Required to File ITR?

There are some documents and details that you need to gather before filing an ITR, which are as follows:

• Form 16 
• Bank statements
• PAN and Aadhaar 
• Donation receipts
• Interest certificates from banks
• Bank account information linked to PAN
• Stock trading statements from the broker platform
• Insurance policy paid receipts associated with life and health
• For e-verifying the return, aadhaar registered mobile number

How to File ITR Online?

The steps to file an ITR online are straightforward and the same for both Indian residents and NRIs. However, the forms may differ for NRIs and resident individuals, so you must choose the correct form before filing the ITR. Follow the steps to file ITR online for AY (Assessment Year) 2026-2027 through the Income Tax Portal:

Step 1: Log in to the Income Tax Portal

Log in to the income tax portal by filling in your PAN and password. 

Step 2: Choose the relevant Assessment Year and Mode of Filing ITR

If you are filing for FY (Financial Year) 2025-2026, select 'Assessment Year' as 'AY 2026-2027 and choose the mode of filing ITR as 'Online', then click on 'Continue'. 

Step 3: Select ITR Filing Status 

Choose your filing category (Individual, HUF, Firm, etc.). Residential status (Resident/NRI) is selected inside the form and click on 'Continue'. 

Step 4: Choose the Applicable ITR Form 

You need to select the correct ITR form based on your income sources, like:

• ITR-1 (Sahaj): It is for resident individuals with income of up to Rs. 50 lakh from salary, one house property, interest, or farm income under Rs. 5,000. Avoid if you have capital gains, foreign income/assets, or multiple houses. 
• ITR-2: It's for salaried residents or NRIs with multiple houses, capital gains/losses, or foreign income. Avoid if you are a business owner or a firm partner. 
• ITR-3: It can be filed by business owners or firm partners (not LLPs) with shop/profession income plus salary, houses, or shares. Avoid if using simple presumptive tax. 
• ITR-4 (Sugam): It can be filed by small business owners with simple tax calculation, total income up to Rs. 50 lakh, sales up to Rs. 2-3 crore (mostly digital payments), plus salary, one house or small capital gains up to Rs. 1.25 lakh. Avoid if you have a large sales or a complex business. 

Step 5: Select the Reason for Filing ITR

Next, you will be asked to mention the reason for filing your returns. Choose the relevant option applicable if the taxable income exceeds the basic exemption limit, on meeting certain criteria. 

Step 6: Enter all the Information, Validate, Confirm, and Submit

Fill in all the required information in your ITR:

• Most personal details in your ITR are pre-filled, such as PAN, Aadhaar, name, contact details, and bank details. 
• Before proceeding, review and validate all information carefully.
• Ensure that your bank account is provided and pre-validated. 
• Reveal all income sources, exemptions, and deductions as you move through each step. 
• Verify pre-filed data from your employer, bank, and other sources, and confirm the return summary. 
• Lastly, before submitting the ITR, validate and pay any balance tax due. 

Step 7: E-Verify ITR 

The last step is to verify your ITR within 30 days of filing. Your ITR will be considered as not filed if you don't verify it.

E-verification of ITR can be done using various methods, like electronic verification code (EVC), Aadhaar OTP, net banking, or by sending a signed physical copy of the ITR-V to CPC, Bengaluru. 

By following these steps, you can easily file your ITR online. Ensure to choose the accurate ITR form to ensure tax law compliance, avoid penalties, and notices. Now, let's look at the steps to file ITR offline. 

How to File ITR Offline?

Follow the steps below to file ITR offline for both NRIs and resident individuals:

• Step 1: Visit the income tax e-filing portal
• Step 2: Go to the 'downloads' section. Download and install the common offline utility in your system. 
• Step 3: Open the utility and select the 'File Return' option. Next, choose the 'Download Pre-fill' option. 
• Step 4: On the next page, enter your PAN and assessment year and click on 'Proceed'. 
• Step 5: Log in to the offline utility by using your user credentials. Your name, assessment year, PAN, and downloaded date would be displayed. 
• Step 6: Click on 'File Return'. Next, you need to choose your status, whether individual, HUF, or others. 
• Step 7: On the next page, select the relevant ITR form for you and fill in the general information, like your personal details, address, bank account details, etc. Cross-check if the bank account information is accurate. 
• Step 8: Fill in the income details. Particulars reflected in Form 26AS are fetched automatically; enter any income that you missed out and proceed further. 
• Step 9: Preview the income, TDS, and tax details, and proceed with the validation part. Download the JSON file after providing a declaration. 
• Step 10: Next, log in to your account in the income tax portal. After that, click on the 'File Now' option. 
• Step 11: Choose the relevant assessment year, filing type, and ITR type, and proceed.
• Step 12: Attach the JSON file and proceed to verification. Ensure to complete the verification process within 30 days of filing. 

When is Filing an ITR Mandatory?

Filing an ITR is mandatory if your income is above the basic exemption limit. However, there are several other criteria in which filing an ITR is mandatory, which are as follows:

• Business receipts exceed Rs. 60 lakh
• Professional receipts exceed Rs. 10 lakh ( it applies under specified high-value criteria)
• TDS and TCS amounts exceed Rs. 25,000 (general) and ₹50,000 (senior citizens).
• Foreign travel expenditure is more than Rs. 2 lakh
• Deposit exceeding Rs. 1 crore in one or more current accounts
• Filing ITR is mandatory for a resident whose asset is situated abroad or who has signing authority in any account located outside India. 

Point to Note: In case you are filing ITR due to incurring specified expenses over the limit, you must enter the accurate expenses amount while filing the ITR. 

The Bottom Line

You can file an ITR either online (e-filing) through the Income Tax Department or offline, which still requires uploading a JSON file generated through an offline utility system. Filing an ITR online is faster, but filing is ideal for unstable internet connections and complex returns. Ensure to verify your ITR within 30 days of filing to ensure it is considered valid and avoid potential issues. 

Additionally, filing ITR can be complex if you are not aware of the requirements and have no knowledge about the form. However, seeking assistance from an expert at Savetaxs can simplify this process. At Savetaxs, we have an entire team of experts who can help you with filing an ITR with complete accuracy. They can help you choose the appropriate ITR form, fill it in with all the correct information, and help you avoid any issues. They will help you prevent getting a tax notice or paying penalties by helping you navigate the tax complexities. Connect with us today as we are actively serving our clients 24/7 across all time zones.