The Income Tax Department has released Excel-based utilities for filing Income Tax Returns (ITRs) for the financial year 2024-25 (assessment year 2025-26). These offline tools are now available for ITR-1 (Sahaj) and ITR-4 (Sugam) and can be downloaded from the official e-filing portal. While the Excel utilities are now active, the option to file ITRs online is still not available.
What Are ITR-1 and ITR-4 Excel Utilities?
The ITR-1 and ITR-4 Excel utilities are offline tools provided by the Income Tax Department. Taxpayers can download these utilities, fill in their income details offline, validate the information, and then generate a JSON file. This file can then be uploaded on the e-filing portal for submission.
Who Can Use the ITR-1 Excel Utility?
The ITR-1 (Sahaj) Excel utility is meant for resident individuals (excluding those who are not ordinarily residents) with total annual income up to ₹50 lakh. This form is suitable for people who have income from salaries, one house property, other sources such as interest income, and agricultural income up to Rs 5,000.
Who Can Use the ITR-4 Excel Utility?
The ITR-4 (Sugam) Excel utility is for resident individuals, Hindu Undivided Families (HUFs), and firms (excluding LLPs) with total income up to ₹50 lakh. It is suitable for those who earn income under the presumptive taxation schemes as per Sections 44AD, 44ADA, or 44AE.
This form includes income from business under presumptive taxation, one house property, other sources such as interest income, and agricultural income up to Rs 5,000.
ITR Filing Deadline Extended to September 15, 2025
The Income Tax Department has extended the deadline to file ITRs for the financial year 2024-25 (assessment year 2025-26) from July 31, 2025, to September 15, 2025. The deadline was pushed back due to delays in releasing the ITR form notifications.