Good news for taxpayers: Income Tax department brings these features to ITR-1, ITR-4 forms; check details

The Income Tax Return filing season for Assessment Year 2025-26 began in April 2025, and taxpayers can file their returns till September 15. In the latest update, the Income Tax department has enabled the Excel utility for ITR-1 and ITR-4 for AY 2025-26, and the taxpayers can avail it to file their income tax returns. On May 30, the I-T department said, “Attention taxpayers! The Excel Utility for ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers.”
 

 May 30, 2025

Who is eligible for ITR-1 and ITR-4 for FY 2024-25 (AY 2025-26)?

The ITR-1 (Sahaj), is meant for resident individuals with a total income of up to Rs 50 lakh. ITR-4 (Sugam) is meant for a Resident Individual/ HUF/ Firm (other than LLP) who has income not exceeding Rs 50 lakh during the FY, income from business and profession computed on a presumptive basis u/s 44AD, 44ADA or 44AE, income from salary/pension, one house property, agricultural income (up to Rs 5,000) and other sources. 

How to file ITR Excel utility forms?

The ITR Excel utility forms can be downloaded from the income tax website. These forms can be filled and uploaded back onto the e-filing income tax website. Available in Excel and JSON (JavaScript Object Notation) format., these forms are editable. 

Steps you can follow to download forms ITR-1 and ITR-4

Step 1: Open  the Income Tax e-filing portal step
 Step 2: Click and download the applicable ITR form (Excel version)
Step 3: Add all the required as per your income profile
Step 4: Verify and validate the form 
Step 5: Generate the XML or JSON file
Step 6: Upload it on the Income Tax e-filing portal to complete

Eligible taxpayers can now start filing their returns with the release of Excel utilities. Though there are no major changes in the ITR-4 schema compared to last year, there has been a significant update in the schema for ITR-1. A new validation rule is introduced in the utility that makes the return invalid if certain TDS section codes (e.g., 194B, 194BB, 194S, 194LA, 195) appear in Schedule TDS2 or TDS3. Taxpayers with income from sources like online games, lotteries, crypto, or property transfers must now use ITR-2 or other relevant forms.