ITR Filing AY 2025-26: Offline utilities for THESE tax return forms available now

Two weeks after opening the ITR filing for AY 2025-26, the Income Tax Department on June 10 released the Common Offline Utility (COU).

Offline utilities (JavaScript-based/JSON utility) are built on the latest system architecture adopted by the Income Tax Department.

The Income Tax Department often releases utilities in multiple phases to ensure smooth rollout, gradual adoption, and stability across platforms, says CA (DR.) Suresh Surana.

Before this, the Income Tax Department on May 29 and June 4 released Excel utilities and enabled online mode, respectively for filing of return through ITR-1 and ITR-4.

Also read: New Income Tax rules: Changes in ITR filing process for Old Tax Regime return filers

What is the difference between Excel utilities and Common Offline Utilities?

Excel utilities:

Excel utilities, released by the tax department on May 29, allow taxpayers to prepare returns offline using Excel-based tools, which are manually uploaded to the portal after preparation.

The purpose of this early release is to provide taxpayers and professionals, who prefer to work offline, with a working version of the utility at an early stage of the filing season. This version includes the basic prescribed formats, standard validations, and preliminary system checks but may not include real-time prefilled data or advanced integration with the portal’s backend systems.

Typically, Excel Utilities released at this stage are further updated as necessary to address technical issues, incorporate amendments, or enhance validations as feedback is received.

Common Offline Utilities:

Common Offline Utilities (JavaScript-based/JSON utility) are built on the latest system architecture adopted by the Income Tax Department. These utilities allow full offline return preparation while offering enhanced dynamic forms, comprehensive validations, and seamless integration with pre-filled data directly downloaded from the portal. They align more closely with the department’s backend systems and offer better accuracy, system compatibility, and a smoother filing experience.

“Though both utilities relate to ITR-1 and ITR-4 for AY 2025-26, the releases on 29-May-2025 and 11-June-2025 are not identical in terms of platform, usage mode, and technical specifications,” CA Surana noted.

Thus, the Excel utilities released on 29 May and the Offline Utilities released on 11 June are developed on different technology platforms, though they serve the same purpose of facilitating ITR-1 and ITR-4 filings. Substantively, both utilities incorporate the same return forms, schedules, and reporting requirements as notified for AY 2025-26.

Also read: How to file ITR online: Step-by-step guide for e-filing income tax return for AY2025-26

Who can use forms ITR-1 and ITR-4?

ITR Form 1 (Sahaj) is applicable to resident individuals with an annual income of up to Rs 50 lakh. Those with income from salary, ownership of a single house property, other sources (such as interest), and agricultural income not exceeding Rs 5,000 per year can file ITR-1. One major change this year is that this ITR form now includes those with LTCG up to Rs 1.25 lakh.

ITR Form 4 (Sugam) is applicable to individuals, HUFs, and firms (excluding LLPs) with a total annual income of up to Rs 50 lakh and income generated from business and profession can utilize this form.

Nearly 15 lakh ITRs filed in last 2 weeks

Nearly 15 lakh income tax returns were filed till June 11, according to the Income Tax Department’s website. Of this, 13.32 lakh returns were verified. The tax department has not processed any ITR so far.

This year, the ITR filing began with a significant delay after the tax department made available ITR-1 and ITR-4 Excel utilities for filing of returns on May 30. Later on June 4, the department also enabled the online mode for filing of returns for AY 2025-26.

“The Income Tax Department enabled online filing of ITR-1 and ITR-4 directly through the e-filing portal. This online interface allows taxpayers to access pre-filled data populated from various sources such as Form 26AS, AIS/TIS, bank interest statements, and other third-party data directly integrated into the system. Taxpayers can verify, modify, and complete their return preparation entirely online without needing to download any utility. This mode offers convenience, real-time system validations, reduced manual data entry, and is generally preferred for its simplicity, especially for salaried individuals and small taxpayers with straightforward returns,” says Surana.