Filing your Income Tax Return (ITR) in India doesn’t have to be complicated — or expensive. Thanks to the government’s easy-to-use e-filing portal, many individuals with simple income sources can now file their returns online without needing to hire a Chartered Accountant (CA).
But let’s be honest! taxes aren’t always straightforward. A small mistake today can lead to penalties or tax notices down the line. That’s why it’s important to know when you can handle things on your own and when calling in a professional is the smart move.
In this guide, we’ll walk you through both:
1. Step-by-Step Guide to Filing Your ITR Online Without a Chartered Accountant
2. Situations where expert guidance from a CA isn’t just helpful — it’s necessary
Whether you’re a salaried employee, freelancer, or first-time filer, this article is designed to give you clarity, confidence, and compliance.
Who Can File Their ITR Without a CA?
You can likely file your ITR independently if your financial situation matches the following:
1. Income only from salary or pension
2. No capital gains, foreign income, or business income
3. Only one or two Form 16s
4. No requirement for tax audit under the Income Tax Act
5. Not claiming complex deductions such as under Sections 80JJAA or 80IBA
6. Limited interest income from savings or fixed deposits
If you meet the above criteria, filing your own ITR could be a simple and efficient option.
For more complex cases, speak with our team for expert assistance.
Step-by-Step Instructions to File Your ITR Online for Assessment Year 2025–26
1. Register on the Income Tax Portal
Visit https://incometax.gov.in and create an account using your PAN, Aadhaar, and contact details.
2. Access Form 26AS and AIS
3. Download your Form 26AS and Annual Information Statement (AIS) to cross-check your income details and tax credits.
4. Select the Right ITR Form
Using the wrong form is a common error and may invalidate your return. Here’s a quick guide:
| ITR Form | Applicable To |
| ITR-1 (Sahaj) | Income from salary or pension, a single house property, and total income up to ₹50 lakh |
| ITR-2 | Salary + capital gains or foreign assets |
| ITR-3 | Business or professional income |
| ITR-4 | Presumptive income under Sections 44ADA/44AD |
Not sure which ITR form applies to you? Check out our 2025 ITR Filing Guide for clarity.
4. Use Pre-Filled Data and Cross-Check
The portal auto-populates most data from Form 16, TDS, and AIS. Cross-verify all details before proceeding.
5. Declare Deductions and Exemptions
Manually enter deductions under:
– Section 80C (e.g., LIC, ELSS, PPF)
– Section 80D (medical insurance)
– Section 80G (donations), etc.
Be sure to retain supporting documents for each claim.
6. Validate and Submit Your Return
Once the data is verified, validate your return and submit it. Don’t forget to e-verify your return using Aadhaar OTP, net banking, or digital signature.
When You Absolutely Need a CA
While filing ITR independently is possible for many, you should consult a CA if:
1. You are an NRI or have foreign income/assets
2. You have capital gains from equity, property, or crypto
3. You run a business or have professional income (especially if turnover > ₹50 lakh)
4. You are eligible for tax audit under Section 44AB
5. You need to file a revised return or respond to a tax notice
6. You are unsure about choosing between the old and new tax regimes
7. You are claiming losses to carry forward or dealing with exemptions under capital gains
For such cases, professional filing is recommended. Visit our Income & Corporate Tax Service page for tailored tax assistance.
Common Mistakes in DIY ITR Filing
1. Selecting the incorrect ITR form
2. Ignoring discrepancies between Form 26AS and AIS
3. Failing to report fixed deposit interest
4. Claiming deductions without adequate proof
5. Choosing the wrong tax regime (old vs new)
Avoiding these errors is critical to ensure that your return is accepted without scrutiny.
Tips to Simplify the ITR Filing Process
1. Gather Form 16, bank statements, investment proofs, and rent receipts ahead of time.
2. Download and review Form 26AS and AIS before filing
3. Choose the correct assessment year (AY 2025–26)
4. Use government-recognized utilities or portal pre-fill options
5. Keep a copy of the acknowledgment (ITR-V) and e-verification confirmation
Deciding Between the Old and New Tax Regimes
| Criteria | Old Regime | New Regime |
| Deductions | Allowed | Not Allowed |
| Slab Rates | Higher | Lower |
| Ideal for | Those claiming 80C, HRA, etc. | Those without deductions |
If unsure which regime suits your profile, consult a tax expert. We can help you decide based on a simple analysis of your income and investments.
Frequently Asked Questions
Can I file ITR without Form 16?
Yes, you can use your salary slips, AIS, and bank statements to manually enter income details.
What is the deadline for filing ITR for Assessment Year 2025–26?
July 31, 2025 (unless extended by the Income Tax Department).
What happens if I don’t e-verify my ITR?
Your return will be considered invalid and not processed unless e-verified within 30 days of filing.
Can I revise a return filed without a CA?
Yes, you can file a revised return before the due date if errors were made.
You don’t always need to hire a CA to file your ITR. For straightforward income profiles, India’s e-filing portal makes the process efficient and user-friendly. However, once complexities arise — business income, capital gains, foreign assets — the cost of an error far outweighs the cost of a professional.
If you’re in doubt, it’s always better to consult a Chartered Accountant rather than risk non-compliance. Book a consultation with PGA & Co.(PGACA) – Let our expert team ensure your tax filing is accurate, compliant, and stress-free.