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ITR-1 and ITR-4 utility released, returns will be easier to file; Know how to use – Income Tax ITR1 ITR4 Excel Utility Ay2025 26 File Return Offline Easily

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ITR Filing 2025: The Income Tax Department has released excel utility of ITR-1 (Sahaj) and ITR-4 (Sugam) form for assessment year 2025-26. Now salary taxpayers, pensioners, freelancers and small businessmen can upload the return of income of 2024-25 offline and upload it on the portal.

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

Who can fill ITR-1 and ITR-4?

  • ITR-1 (spontaneous): For residents with income of up to ₹ 50 lakh, for residents, whose income is from salary, pension, a house property or interest.
  • ITR-4 (Sugam): Principal Income (Section 44AD, 44ADA, 44Ae) up to ₹ 50 lakh for individuals, HUFs and firms (except LLP).

What’s new this year?

Now such taxpayers, whose listed equity shares have long-term capital gains up to ₹ 1.25 lakh, can also show it in ITR-1 and ITR-4. It was earlier 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, the JSON file is made 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 information from validate button.
  • Generate JSON file.
  • Login to the e-filing portal and upload the file.

Deadline to file ITR

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

Before filing the return, keep details like Form 16, TDS Certificate, Form 26AS and AIS.

Why was it delayed this time?

Income tax forms were notified on 29 April 2025, but Excel utility delayed about a month. According to the department, the delay was due to “Structural Change and Content Revision in Forms”. This took additional technical development and system integration time.

ALSO READ: ITR Filing 2025: 54000 taxpayers filed returns, learn about ITR by June 2

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