The Income Tax Department has so far released only the offline and online utilities of ITR-1 and ITR-4 to enable income tax return (ITR) filing. However, corresponding utilities for other ITR forms, including ITR 2 and 3, are yet to be made available.

While the last date for filing returns has been extended to 15 September 2025, taxpayers are still eagerly waiting for the release of the utility of the remaining forms.

Many taxpayers have expressed their displeasure on this issue on social media. A user wrote on platform ‘X’ that the utility of ITR-2 and ITR-3 should be made available immediately. At the same time, chartered accountants have also raised the question that why the department has so far kept silence on the release timeline of Excel utilities.

I-T Dept has released only ITR-1 and ITR-4 utilities so far

The Central Board of Direct Taxes (CBDT) notified ITR-1 and ITR-4 through a notification on April 29, 2025.

ITR-1 (Sahaj): This form is for individuals who are resident in India (but not ordinarily resident), whose income is up to Rs 50 lakh and who earn salary, one house property, income from other sources, long-term capital gains up to ₹1.25 lakh under section 112A and agricultural income up to Rs 5,000.

Also read: ITR filing 2025: How much HRA can be claimed without rent receipts? Know the latest rules

ITR-4 (Sugam): This form is for individuals, Hindu Undivided Families (HUFs), and firms (except LLPs) whose total income is up to Rs 50 lakh and who show business or professional income under section 44AD, 44ADA, or 44AE. In this too, long-term capital gains up to Rs 1.25 lakh are allowed under section 112A.

Process to file ITR for assessment year 2025-26

If you want to file ITR for FY 2024-25, then follow the easy steps given below:

  1. Login:

Login on the Income Tax Portal (https://www.incometax.gov.in) with your user ID (PAN).

  1. Go to the ‘e-File’ tab:

Click on ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’.

  1. Choose the correct assessment year:

Choose ‘Assessment Year 2025-26’ if you are filing returns for FY 2024-25.

  1. Select your filing status:

Select Individual, HUF or Others, as applicable.

Also read: Income tax refund 2025: 6 smart tips to get a bigger refund and earn more interest

  1. Choose the correct ITR form:

Which ITR form is suitable for you depends on your sources of income.

For example, if your income includes capital gains but not business or profession income, ITR-2 will be suitable for you.

  1. Select the reason for filing ITR:

Your total income exceeds the basic exemption limit

You are eligible to compulsorily file returns under a particular criterion

Other reasons

  1. Verify details and submit:

Most of your personal details (such as PAN, Aadhaar, name, date of birth, bank details, etc.) will be pre-filled.

Check these details carefully and fill in the correct information about your income, exemptions and deductions.

If any tax is due, deposit it through payment.

Also read: How to file your ITR without a CA: Step-by-step guide for salaried individuals to file income tax return

8. E-Verify ITR:

-The last and the most important step is e-verification.

-It is mandatory to verify the return within 30 days of filing, else it will be considered that you have not filed the return.

You can use the following methods for verification:

Aadhaar OTP

E-Verification Code (EVC)

Net Banking

Or by physically sending the ITR-V to Central Processing Centre (CPC), Bengaluru

Summing up…

Although the last date for filing tax returns is still far away, tech-savvy taxpayers, especially those who file detailed ITR forms like ITR-2 and ITR-3, are waiting for the Excel utility. The Income Tax Department should release the Excel utility for all the forms as soon as possible, so that taxpayers can file accurate and error-free returns on time.