Introduction

Filing Income Tax Returns (ITR) is a crucial annual responsibility for taxpayers across India, including those residing in Andhra Pradesh. With the 2025 financial year ushering in significant changes, it is essential for taxpayers in Andhra Pradesh to understand the new rules and updates affecting their tax filing process. This comprehensive guide covers everything you need to know about the Income Tax Return Filing in Andhra Pradesh for 2025, highlighting key changes, deadlines, and procedural updates.

New ITR Rules for Andhra Pradesh Taxpayers in 2025

The Income Tax Department has introduced several modifications for the Assessment Year (AY) 2025-26, impacting salaried individuals, business owners, and other taxpayers in Andhra Pradesh. These changes aim to simplify tax filing, enhance compliance, and provide relief to middle-income taxpayers.

Overview of Income Tax Return Filing in Andhra Pradesh for 2025

Income Tax Return Filing in Andhra Pradesh remains a critical process for individuals and entities to report their income and pay applicable taxes. For AY 2025-26, the government has released updated ITR forms and revised tax slabs under the new tax regime.

Who Should File ITR in Andhra Pradesh?

• Resident individuals with income from salary, business, profession, capital gains, or other sources.
   
• Hindu Undivided Families (HUFs), firms, LLPs, and companies operating in Andhra Pradesh.
   
• Taxpayers with income exceeding the fundamental exemption limits or those who want to claim refunds or carry forward losses.
   

Key Changes in ITR Filing for AY 2025-26

Revised Tax Slabs Under New Tax Regime

The Finance Act 2024 has made the new tax regime the default for individuals and HUFs, with the option to opt for the old regime if preferred. The revised slab rates effective from FY 2025-26 are:

 

Income Range (₹)	Tax Rate
Up to 4 lakh	NIL
4 lakh - 8 lakh	5%
8 lakh - 12 lakh	10%
12 lakh - 16 lakh	15%
16 lakh - 20 lakh	20%
20 lakh - 24 lakh	25%
Above 24 lakh	30%

The old tax regime slabs remain unchanged; however, taxpayers must choose their preferred regime when filing.

New ITR Forms and Their Applicability

The Income Tax Department has released all seven ITR forms for AY 2025-26, with specific forms tailored for different categories of taxpayers:

• ITR-1 and ITR-4: For small and medium taxpayers with income up to ₹50 lakh.
   
• ITR-2: For individuals with capital gains but no business income.
   
• ITR-3: For individuals and HUFs with income from business or profession.
   
• ITR-5 to ITR-7: For firms, LLPs, companies, trusts, and charitable institutions.
   

Relaxation in Reporting for Business Owners

Business owners filing ITR-3 benefit from increased thresholds for asset reporting. The net worth limit for detailed asset disclosure has been raised from ₹50 lakh to ₹ one crore, reducing the compliance burden for middle-income taxpayers.

Important Deadlines for ITR Filing in Andhra Pradesh 2025

The due date for filing Income Tax Return in Andhra Pradesh for AY 2025-26 has been extended to September 15, 2025, for individuals and Hindu Undivided Families (HUFs). Filing by this deadline helps avoid penalties and interest on late submissions.

Step-by-Step Guide to Income Tax Return Filing in Andhra Pradesh

Step 1 – Gather Required Documents

• PAN card and Aadhaar card
   
• Form 16 (for salaried individuals)
   
• Bank statements and interest certificates
   
• Details of capital gains, if any
   
• Investment proofs for claiming deductions
   

Step 2 – Choose the Correct ITR Form

Select the appropriate ITR form based on your income sources and category as mentioned above.

Step 3 – Opt for Tax Regime

Decide whether to file under the new tax regime (default) or the old tax regime with exemptions and deductions.

Step 4 – File Online via Income Tax Portal

• Register/log in on the Income Tax Department’s e-filing portal.
   
• Fill in the details in the selected ITR form.
   
• Upload necessary documents and verify the return using Aadhaar OTP, net banking, or other available methods.
   

Step 5 – Verify Your Return

Verification is mandatory to complete the filing process. It can be done electronically or by sending a signed physical copy to CPC Bangalore.

Benefits of Timely Income Tax Return Filing in Andhra Pradesh

• Avoidance of penalties and interest on late filing.
   
• Eligibility for income tax refunds.
   
• Proof of income for loan applications and visa processing.
   
• Carry forward of losses to subsequent years.
   
• Compliance with government norms enhances creditworthiness.

Conclusion

The Income Tax Return Filing in Andhra Pradesh for 2025 features essential updates on tax slabs, ITR forms, and filing deadlines. Taxpayers must stay informed about these changes to ensure timely and accurate filing. By understanding the new rules and following the correct procedures, taxpayers in Andhra Pradesh can optimize their tax planning and compliance for the year ahead.