Income Tax Return 2025: ITR कैसे File करें — Last Date, Forms, Refund Process

Income Tax Return (ITR) filing की Last Date 31 July 2025 है। अगर आपकी income Taxable है तो ITR file करना mandatory है। जानें कौन सा form use करना है, कैसे file करें, और refund कब आएगा।

ITR कौन File करे

• 💰 Annual Income > ₹2.5 लाख (General) — ITR mandatory
• 💰 Annual Income > ₹3 लाख (60-80 age) — mandatory
• 💰 Annual Income > ₹5 लाख (80+ age) — mandatory
• 🏦 Bank में ₹1 करोड़+ deposit किया हो
• 🌍 Foreign travel पर ₹2 लाख+ खर्च किया हो
• 💡 Electricity bill ₹1 लाख+ per year
• Even if income below limit — ITR file करना beneficial है

ITR Form Selection

• 📋 ITR-1 (Sahaj): Salaried employees, Pension, One House Property (Income < ₹50 lakh)
• 📋 ITR-2: Capital Gains, Foreign Income, Multiple Properties
• 📋 ITR-3: Business/Profession income
• 📋 ITR-4 (Sugam): Presumptive Business (44AD/44AE/44ADA)

Online ITR Filing — Step by Step

1. incometax.gov.in खोलें → Login (PAN + Password)
2. e-File → Income Tax Returns → File Income Tax Return
3. Assessment Year: 2025-26 select करें
4. Filing Mode: Online
5. ITR Form select करें (mostly ITR-1 for salaried)
6. Form 16 से details fill करें (auto-populate होता है)
7. Deductions fill करें (80C, 80D आदि)
8. Tax calculate करें — Pay if due
9. Verify करें (Aadhaar OTP से)

Important Deductions — Save Tax करें

• 💰 80C: ₹1.5 लाख तक — PPF, LIC, ELSS, EPF, Home Loan Principal
• 🏥 80D: ₹25,000 (Health Insurance) + ₹50,000 (Parents)
• 🏠 Home Loan Interest: ₹2 लाख (Section 24)
• 🎓 80E: Education Loan Interest (No limit)
• 🌱 80G: Donation to eligible charities

Refund कब आएगा

• E-filing + E-verify करने के बाद: 15-45 days
• Refund सीधे Bank Account में (Aadhaar linked)
• Refund Status: incometax.gov.in → Refund Status
• या tin-nsdl.com/nsdl/applicationstatus_main.html