Income Tax Department Releases Excel Utilities For ITR-2 And ITR-3; Key Details For Taxpayers
In a move aimed at expanding income tax filing access for a broader range of taxpayers, the Income Tax Department has launched the Excel utilities for ITR-2 and ITR-3 forms for the Assessment Year (AY) 2025-26. This update is especially relevant for individuals with income from capital gains, virtual digital assets (including cryptocurrencies), and other more complex income sources.
The department had earlier rolled out utilities only for ITR-1 and ITR-4 forms, which are applicable to salaried individuals, pensioners, and small business owners meeting certain income thresholds. The latest release of ITR-2 and ITR-3 utilities now accommodates taxpayers with more diverse income profiles.
Announcing the update via social media platform X, the department posted, “Attention Taxpayers! Excel Utilities of ITR-2 and ITR-3 for AY 2025-26 are now live and available for filing.”
How To Access The Utilities
Taxpayers can visit the official e-filing portal to download the relevant ITR utilities. According to the department, these files are located under the “Download” section on the website. Once accessed, users receive a Windows zip file containing the Excel utility, which can then be used for preparing and filing the return.
Who Should Use ITR-2 And ITR-3?
As per the department’s website, ITR-2 is applicable to individuals or Hindu Undivided Families (HUFs) who do not qualify to file ITR-1 (Sahaj) and do not earn income from business or professional activities. It also includes taxpayers receiving income that must be clubbed from another person—such as a minor child or spouse—provided the income falls under the eligible categories for ITR-2.
ITR-3, on the other hand, is suitable for individuals and HUFs earning income from proprietary business or profession, along with other sources like capital gains and crypto assets.
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Deadline Extended To September 15
Recognizing the technical upgrades and additional compliance requirements associated with the new ITR forms, the Central Board of Direct Taxes (CBDT) recently extended the deadline for filing returns. The original due date of July 31, 2025, has been pushed to September 15, 2025, offering taxpayers more time to adapt to the updated filing framework.
The department clarified that the extension comes “in view of the extensive changes introduced in the notified ITRs and considering the time required for system readiness and rollout of Income Tax Return (ITR) utilities for Assessment Year (AY) 2025-26.”
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