The Income Tax Department opened its portal earlier this month for AY 2025-26 — paving the way for first-time taxpayers to file their returns online. The process can prove to be somewhat elaborate for those filing their first reports with several regulations and nuances that must be followed. It is also pertinent to note that an ITR form with errors will be rejected.

The tax department offers seven different forms based on income source, amount and other factors. Those filing their returns for the first time must also choose between two tax regimes (with different deduction amounts) and link their PAN and Aadhaar cards in order to enable electronic verification.

Here are a few key factors to consider while filing your taxes for the first time:

· Gathering all available sources of income and relevant documents
It is mandatory to outline every source of income while filing income tax returns. Taxpayers must list their income and assets irrespective of overall earnings — even if they fall below the tax threshold. They will also have to gather every required documents including PAN and Aadhaar cards before filing their taxes. Salaried employees will need to obtain Form 16 and pay slips from their employers. Documents such as bank interest certificates, capital gains statements and rental income records are also necessary.

· Choose your tax regime
Taxpayers have to option to choose between the old and new tax regime — which offer different tax slabs and rates. Various deductions and exemptions are allowed in old tax regime. Meanwhile the new regime offers lower rates of taxes but permits limited deductions and exemptions. It is advisable to evaluate the two before making a choice as per requirements. 

· Verify the available deductions and exemptions
First-time taxpayers will find that there are several exemptions and deductions available to them while filing returns. It is imperative that you check the applicable benefits and consider specific deductions under sections 80C, 80D and 80E while filling up the form. Salaried individuals can enjoy total or partial income tax exemptions on house rent allowance, leave travel concessions and more. Taxes deducted at source appear on Form 16 and 16A.

· Pick the right form and double-check every detail
It is necessary to file your returns using the correct ITR form — selected on the basis of your income type. Make sure to declare every source of income and expenses that qualify for a deduction and double-check every detail before submission. Mismatched or incorrect information can lead to the form being rejected.

· Keep track of deadlines and ensure e-verification
Taxpayers will be able to file their returns for assessment year 2025-26 till July 31. The Income Tax Department requires e-verification within 30 days starting the day of filing. E-verification lets the taxpayer confirm that taxes are correct in their filed income tax return.