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The Income Tax Department has released Excel-based utilities for filing Income Tax Returns (ITR) for the financial year 2025–26 (assessment year 2026–27), enabling eligible taxpayers to begin their filing process. The tools are currently available for ITR-1 and ITR-4 categories on the official e-filing portal.
These utilities allow taxpayers to prepare their returns offline before uploading them in JSON format for final submission.
What Are Excel Utilities for ITR Filing?
The newly released Excel utilities act as offline tools that help taxpayers:
- Enter income and deduction details
- Validate tax information
- Generate a JSON file for uploading on the income tax portal
This provides an alternative filing method until the full online filing system becomes available.
Who Can File ITR-1 (Sahaj)?
Income Tax Department of India defines ITR-1 as applicable to resident individuals with:
- Total income up to ₹50 lakh
- Income from salary or pension
- Income from one house property
- Income from other sources (like interest)
- Long-term capital gains under Section 112A up to ₹1.25 lakh
- Agricultural income up to ₹5,000
ITR-1 is primarily meant for salaried individuals with simple income structures.
Who Can File ITR-4 (Sugam)?
ITR-4 applies to:
- Individuals, HUFs, and firms (other than LLPs)
- Total income up to ₹50 lakh
- Income from business or profession under presumptive taxation schemes (Sections 44AD, 44ADA, 44AE)
- Long-term capital gains under Section 112A up to ₹1.25 lakh
This form is generally used by small business owners and professionals under simplified tax schemes.
Key Deadlines and Filing Advice
The last date for filing Income Tax Returns for this assessment year is July 31, 2026.
Experts advise salaried taxpayers to wait for Form 16, which employers are required to issue by June 15. Form 16 contains detailed TDS and salary information needed for accurate filing.
Online Filing Still Not Fully Active
While Excel utilities are now available, full online ITR filing has not yet begun. Taxpayers can use the offline tool for preparation and upload once the portal supports complete submission workflows.
The utilities can be downloaded from the “Downloads” section of the e-filing portal.
The release of ITR-1 and ITR-4 Excel utilities marks the beginning of the tax filing season for FY 2025–26. Taxpayers with simpler income structures can start preparing their returns early, while others may wait for additional forms and employer documentation.