Missed ITR Deadline for AY 2025-26? Here’s Step-by-Step Procedure to File Belated Return Online

As officially confirmed, the due date for filing the income tax return (ITR) for the financial year 2024-25 (Assessment year 2025-26) has already passed. Taxpayers who hadn’t filed their ITR are extremely worried about its consequences. However, many taxpayers are still not aware that they still have a chance to file a belated return under section 139(4) of the Income Tax Act. But make sure you are selecting the ‘belated return’ option while filing your return. The due date for filing a belated return is December 31, 2025. Here’s the step-by-step procedure to file an income tax return (ITR) online:

Documents Required for ITR Filing

If you have also missed the deadline for filing ITR and are planning to file a belated return for the financial year 2024-25 (Assessment year 2025-26) under section 139(4) of the Income Tax Act. So, here is the list of documents required to complete the filing process:

• PAN and Aadhaar
• Bank Statements
• Form 16
• Donation receipts
• Stock trading statements from the broker platform
• Insurance policy paid receipts related to life and health.
• Bank account information linked to PAN
• Aadhaar-registered mobile number for e-verifying the return
• Interest certificates from banks

How to File ITR Online?

Below is the step-by-step procedure to file ITR online for AY 2025-26 via the Income Tax Portal:

Step 1: Visit the e-filing portal of the Income Tax Department.

Step 2: Log in to your account using credentials like your PAN and password, if already registered. If you don’t have an account, then first register.

Step 3: Select the appropriate ‘Assessment Year’. For instance, ‘AY 2025-26’ if you are filing a return for the financial year 2024-25. Then, click on the ‘Continue’ button.

Step 4: Select your filing status from ‘Individual’, ‘HUF’, or ‘Other’, and then click on the ‘Continue’ button.

Step 5: Now, select the applicable ITR form as per your category. The type of ITR form you need to file depends on your income source; hence, it is important to confirm which ITR form you are liable for before filing a return. For example, ITR 1 to ITR 4 are meant for individuals and HUFs.

Step 6: Select the reason why you are filing an income tax return (ITR). Select the appropriate option applicable if the taxable income exceeds the basic exemption limit, on meeting specific criteria.

Step 7: Thereafter, fill in personal details like PAN, Aadhaar, name, contact info, and bank details, which are pre-filled in your ITR.

Step 8: Carefully check once if the details filled by you are correct and validate these details before proceeding. Make sure your bank account is pre-validated and is provided. Refunds are not issued to accounts that are not pre-validated.

Step 9: Disclose all sources of income, exemptions, and deductions you are eligible for.

Step 10: Cross-check pre-filled data from your employer, bank, etc., and confirm the return summary.

Step 11: Now, validate your return and pay the balance of tax due (if any) before submitting your return.

Step 12: This is the last and most significant step of the entire ITR filing. After completing filing the return, make sure you are verifying it within 30 days of filing. If you do not verify your return, the income tax department considers your return as not filed. Through methods like Aadhaar OTP, Electronic Verification Code (EVC), Net Banking, or by sending a signed physical copy of the ITR-V to CPC, Bengaluru, etc., one can verify its return online.