Easy Way To Triumph Over Tax Filing This Year

07/05/2025 Kamal Arora

By WFY Bureau – Finance & Legal Desk Published in The WFY, June 2025 Edition

File Your ITR Without a CA: A Practical Guide for Salaried Indians

As the Indian financial year wraps up and a new assessment year begins, millions of taxpayers—particularly salaried employees—gear up for Income Tax Return (ITR) filing. Traditionally viewed as a daunting process, often requiring professional assistance, the act of filing an ITR is now increasingly within the grasp of the average citizen, thanks to government efforts at simplification, digitisation, and public awareness.

For Indian-origin individuals residing in India, or members of the Indian diaspora with income sources in India, understanding the evolving ITR landscape can be empowering. Whether you’re based in Delhi or Dubai, if you earn a taxable income from Indian sources, filing your return correctly is not only a legal requirement but also a financial advantage.

Who Can File Their Own ITR (Without a CA)?

If you’re a salaried individual with no income from business, capital gains, crypto, or foreign assets, you’re likely eligible to file ITR-1 (Sahaj). This form is suited for taxpayers who:

Earn income from a single employer (salary or pension),
Have income from one house property,
Receive interest from savings accounts or fixed deposits,
Do not hold or earn from foreign assets or investments,
Have an annual income under ₹50 lakh.

ITR-1 is not suitable for individuals who have:

Multiple house properties,
Capital gains,
Business or freelance income,
Agricultural income above ₹5,000,
Income from foreign sources or cryptocurrency.

This makes ITR-1 the most common and accessible form for middle-income salaried professionals across India and abroad.

What You Need to Get Started

Before you file, gather the following:

Document	Purpose
PAN card	Identity and tax linking
Aadhaar card	Mandatory for e-verification
Form 16	Salary breakup, TDS, deductions
Bank account details	Refund or tax payment
Form 26AS/AIS	TDS and income verification
Investment proofs	For deductions under 80C, 80D, etc.

Note: Form 26AS and AIS (Annual Information Statement) can be downloaded from the Income Tax portal and provide a complete snapshot of your financial year activity.

Step-by-Step: File Your ITR in 15 Minutes

Step 1: Login to the Government Portal

Visit www.incometax.gov.in
Log in using your PAN (as User ID), password and captcha. New users must register first.

Step 2: Navigate to the Filing Section

Click on: e-File > Income Tax Returns > File Income Tax Return
Choose Assessment Year 2025-26 (for FY 2024-25)

Step 3: Choose Mode & Status

Filing type: Online
ITR Form: ITR-1 (Sahaj)
Status: Individual → Resident → Not Ordinarily Resident (for some NRIs)

Step 4: Review Pre-Filled Data

The portal auto-fills your details using PAN, Form 26AS and AIS data.

Review for accuracy: income details, employer PAN, tax deducted.
Update if necessary, especially if you’ve switched jobs or have multiple bank accounts.

Step 5: Enter Deductions

Manually add details of:

Section 80C: LIC, PPF, EPF, tuition fees, ELSS
Section 80D: Health insurance premiums
Section 80TTA: Savings account interest (up to ₹10,000)

Important: Only enter what you can substantiate. Keep digital or physical proofs.

Step 6: Compute Tax

The system will calculate:
- Taxable income
- Total tax liability
- TDS deducted (from Form 16 & 26AS)
- Refund (if TDS > tax payable) or
- Balance tax (if underpaid)

If you owe taxes:

Use e-Pay Tax via NetBanking/UPI to pay instantly.

Step 7: Submit & e-Verify

Click Submit Return
Choose one of these to e-Verify:
- Aadhaar OTP
- Net banking
- Bank Demat Account
- Bank ATM (only for some banks)

Deadline Reminder: e-Verification must be done within 30 days of filing, else the return is considered invalid.

ITR Deadlines for FY 2024-25

Category	Last Date
Non-audit taxpayers (most salaried individuals)	15 September 2025
Audit cases (businesses or professionals)	31 October 2025
Revised return (if error found post-filing)	31 December 2025
Belated return (missed deadline)	31 December 2025

Why File ITR – Even If You’re Below the Taxable Limit

Many assume that filing taxes is only for those who owe the government money. That’s a myth. Filing returns, even when income is below ₹2.5 lakh (the basic exemption), offers many benefits:

Visa approvals: Most embassies ask for ITRs as proof of income.
Loan applications: Banks require ITRs for home/car/personal loans.
Startups or contracts: Necessary for documentation when freelancing or consulting.
Refund claims: If excess TDS has been deducted.
Create financial history: Builds a financial footprint for future planning.

New Compliance Norms to Note (AY 2025–26)

Strict Proof Requirements

The CBDT (Central Board of Direct Taxes) has increased scrutiny on deductions. You must:

Retain proof of LIC/PPF/ELSS investments
Maintain receipts for tuition fees, health insurance, rent, etc.
Submit these on demand (audit, verification, scrutiny)

AIS Expansion

The AIS now tracks:

Interest from co-operative banks and NBFCs
Mutual fund switch transactions
Online purchases above ₹2 lakh
Rent payments over ₹50,000/month (liable to TDS)

Always cross-check your AIS before finalising.

NRIs and Indian Diaspora: Special Notes

If you’re an NRI or live abroad but earn rental income, capital gains, or interest from Indian assets:

You may need to file ITR-2 or ITR-3, not ITR-1
Check DTAA (Double Taxation Avoidance Agreement) treaties between India and your country
Use Form 10F and TRC (Tax Residency Certificate) for relief
For those earning below ₹2.5 lakh from Indian sources, filing is optional but still recommended

Repatriation Tip: Filing ITR helps show clean income trail when remitting funds abroad.

Common Mistakes to Avoid

Mistake	Impact
Mismatching PAN or Aadhaar	Return rejected
Claiming deductions without proof	Scrutiny, penalties
Forgetting to e-Verify	Return becomes invalid
Using wrong form (e.g. ITR-2 instead of ITR-1)	Return marked defective
Ignoring AIS/Form 26AS data	Under-reporting leads to notices

How This Empowers You Financially

Filing your ITR isn’t just a chore—it’s a powerful act of financial independence. It teaches you:

How taxation works
How to save better (through deductions)
How to budget around annual liabilities

By doing it yourself:

You save ₹500–₹2,000 in CA fees annually
You build a direct relationship with your finances
You reduce dependency and fraud risk

Useful Resources and Helplines

Official Portal: https://www.incometax.gov.in
Taxpayer Helpline (Toll-free): 1800 103 0025
Email support: helpdesk@incometax.gov.in
AIS Feedback Portal: Integrated on income tax site
Mobile App: “AIS for Taxpayer” on Android/iOS

Be Financially Responsible

You don’t need to be a tax expert to fulfil your civic duty. The Income Tax Department has made things simpler, faster, and more transparent. Whether you’re a young professional in Bengaluru or a retiree in Toronto receiving Indian pension, taking charge of your ITR filing brings you one step closer to financial empowerment.

Be tax-smart. Be self-reliant. File your return confidently this June.

Disclaimer: This article is intended for general informational purposes only and does not constitute legal, financial, or tax advice. Readers are encouraged to consult with a qualified tax advisor or the official Income Tax Department portal for specific questions or personalised guidance. The WFY Bureau is not responsible for any decisions taken based on the information provided herein.