Income tax is a direct tax imposed by the Government of India on individuals, businesses, and other entities based on their earnings. It is collected by the income tax department and contributes to the nation’s growth by funding infrastructure, public welfare, and government services.
In this guide, we explain everything you need to know about income tax, including how to use the income tax portal, file returns through income tax e filing, access your account using income tax login, and manage your income tax PAN card.
What Is Income Tax?
Income tax is calculated based on your total income earned in a financial year. The income tax department classifies income into five heads:
- Income from Salary
- Income from House Property
- Income from Business or Profession
- Income from Capital Gains
- Income from Other Sources
Each income group is taxed based on predefined slab rates.
Latest Income Tax Slab (FY 2024–25)
Here are the income tax slab rates under the New Tax Regime for individual taxpayers (below 60 years of age):
| Annual Income (₹) | Income Tax Rate (%) |
|---|---|
| Up to ₹3,00,000 | 0% |
| ₹3,00,001 – ₹6,00,000 | 5% |
| ₹6,00,001 – ₹9,00,000 | 10% |
| ₹9,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
These slab rates apply only under the new tax regime. Under the old regime, deductions like HRA, 80C, 80D are available. Taxpayers can choose between the two every year.
📅 Last Date to File Income Tax Return (AY 2025–26)(FY 2024–25)
For the assessment year 2025–26, the last date to file your income tax return (without penalty) is:
July 31, 2025 – For individuals (non-audit cases)
Other important due dates:
| Type of Taxpayer | Last Date to File ITR |
|---|---|
| Salaried Individuals, Non-Audit Cases | 31st July 2025 |
| Audit Cases (Businesses/Professionals) | 31st October 2025 |
| Transfer Pricing / International Transactions | 30th November 2025 |
If you miss these deadlines, you may face late filing fees under Section 234F (₹1,000 to ₹5,000 depending on income).
🧾 Which ITR Form to File?
Choosing the correct ITR form is essential for a successful income tax e filing process. Here’s a table to help:
| ITR Form | Applicable To |
|---|---|
| ITR-1 (Sahaj) | Salaried individuals or pensioners with total income up to ₹50 lakh, having one house property and interest income. |
| ITR-2 | Individuals and HUFs not having income from business or profession (e.g., capital gains, multiple properties). |
| ITR-3 | Individuals/HUFs having income from a proprietary business or profession. |
| ITR-4 (Sugam) | Individuals, HUFs, and Firms (other than LLPs) with presumptive income under sections 44AD, 44ADA, or 44AE. Income up to ₹50 lakh. |
| ITR-5 | LLPs, firms, AOPs, BOIs, and other non-individual entities. |
| ITR-6 | Companies (except those claiming exemption under section 11). |
| ITR-7 | Trusts, political parties, and institutions claiming exemptions under specific sections. |
Note: Most salaried employees should file ITR-1, unless they have capital gains or foreign income, in which case ITR-2 may apply.
Filing Returns with Income Tax E Filing
Income tax e filing is the process of submitting your income tax return (ITR) online through the official portal. It’s fast, secure, and reduces paperwork. The process is the same for individuals, freelancers, and small businesses.
Steps to File:
- Visit the Income Tax Portal
- Complete income tax login using your PAN and password.
- Choose the relevant ITR form.
- Enter income details, tax deductions, and validate.
- Submit and verify using Aadhaar OTP, net banking, or DSC.
- Download the acknowledgment (ITR-V).
Timely filing helps avoid penalties and makes you eligible for tax refunds if excess tax was paid.
How to Use the Income Tax Login
The income tax login is your gateway to all services offered by the department. After registration, you can:
- File and revise your returns
- Track refund status
- Check Form 26AS (tax credit)
- Respond to notices
- Download your income tax PAN card or related documents
Keep your login credentials secure and avoid using public networks while accessing your account.
Importance of the Income Tax PAN Card
Your income tax PAN card is a ten-digit alphanumeric number issued by the income tax department. It is mandatory for:
- Filing income tax returns
- Opening bank accounts
- Large financial transactions
- Applying for credit cards and loans
How to Download PAN Card
You can perform an income tax PAN card download through the following steps:
- Visit the NSDL or UTIITSL website
- Select “Download e-PAN”
- Enter PAN, DOB, and captcha
- Verify using OTP and download your e-PAN PDF
This document serves as valid proof of identity and is recognized by all financial institutions.
Key Features of the Income Tax Portal
The income tax portal offers a complete suite of taxpayer services. Here’s what you can do:
- Register or log in using PAN
- File returns using income tax e filing
- Track refund and grievance status
- View AIS and TIS statements
- Submit rectification or reprocessing requests
- Access helpdesk and customer care
The platform is available in English and Hindi, making it user-friendly for all.
Useful and Important Links
Here are some important links to help you manage your income tax tasks:
| Purpose | Link |
|---|---|
| Income Tax Portal Homepage | https://www.incometax.gov.in |
| E-Filing Login Page | https://www.incometax.gov.in/iec/foportal |
| PAN Card Services (NSDL) | https://www.tin-nsdl.com |
| PAN Card Download (e-PAN) | https://www.nsdl.co.in |
| Income Tax Refund Status | https://tin.tin.nsdl.com/oltas/refundstatus |
| Helpdesk/Customer Support | https://www.incometax.gov.in/help |
Note: These links take you to official income tax services only. Always check for “https://” and “.gov.in” in the URL for authenticity.
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Final Thoughts
Whether you’re a new taxpayer or experienced, understanding how income tax works is essential. Use the income tax portal to file returns, check refunds, and download your income tax PAN card anytime. The tools provided by the income tax department make the process smooth and hassle-free.
Stay updated, file early, and keep your documents safe. Responsible tax filing helps you avoid legal issues and supports national development.