Income Tax Department released ITR-1 and ITR-4 utility for taxpayers, filing returns will be easy; Know how to use

ITR Filing 2025: The Income Tax Department has released the Excel utility for ITR-1 and ITR-4, so that taxpayers can file returns offline. This time some new changes have also been made and the last date has been extended to 15 September 2025.

ITR Filing 2025: The Income Tax Department has released the Excel utility for ITR-1 (Sahaj) and ITR-4 (Sugam) forms for the assessment year 2025-26. Now salaried taxpayers, pensioners, freelancers and small businesses can file their income returns for the financial year 2024-25 offline and upload them on the portal.

This utility is available on the official e-filing portal https://incometax.gov.in. It allows taxpayers to prepare returns even without internet.

Who can fill ITR-1 and ITR-4?

ITR-1 (Sahaj): For resident individuals with income up to ₹50 lakh, whose income is from salary, pension, one house property or interest.

ITR-4 (Sugam): For individuals, HUFs and firms (except LLPs) with presumptive income (sections 44AD, 44ADA, 44AE) up to ₹50 lakh.

What’s new this year?

Now taxpayers whose long term capital gains from listed equity shares are up to ₹1.25 lakh can also show it in ITR-1 and ITR-4. Earlier this was possible only in ITR-2.

What is Excel Utility?

Excel Utility is an offline tool in which you can fill income, deduction and tax details. After filling the data in it, a JSON file is created and uploaded on the portal.

How to use Excel Utility?

  • Download ITR-1 or ITR-4 Excel Utility from https://incometax.gov.in.
  • Enable Macros in Excel.
  • Fill your income and tax details.
  • Check the details using Validate button.
  • Generate JSON file.
  • Login to e-filing portal and upload the file.

Deadline for filing ITR

The Income Department has extended the deadline for filing ITR-1 and ITR-4. Taxpayers will be able to file returns by September 15, 2025 this time. Earlier the deadline was usually July 31.

Keep details like Form 16, TDS certificate, Form 26AS and AIS ready before filing the return.

Why was there a delay this time?

The income tax forms were notified on April 29, 2025, but the Excel utility was delayed by about a month. According to the department, the delay was due to “structural changes and content revisions in the forms”. This took additional technical development and system integration time.

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