ITR-1, ITR-4 utilities released: How to use them for easier tax filing

Here's how you can easily fill and file your tax returns offline before uploading them to the portal through the newly released excel utilities by the IT department

The Income Tax Department has released the excel utilities for ITR-1 and ITR-4 forms for the Assessment Year 2025-26. With this move, salaried individuals, freelancers, small business owners, and pensioners can now file their income tax returns for income earned during FY 2024-25.

 

The utilities are available on the official income tax e-filing portal (https://incometax.gov.in), and they allow taxpayers to fill and file their returns offline before uploading them on the portal.

 

Who can use ITR-1 and ITR-4?

These two forms cater to a large number of individual taxpayers:

 

·  ITR-1 (Sahaj): For resident individuals with total income up to Rs 50 lakh from salary, one house property, interest income, or pension.

 

·  ITR-4 (Sugam): For individuals, HUFs, and firms (other than LLPs) with income up to Rs 50 lakh from business or profession under presumptive taxation.

 

New This Year: Taxpayers with long-term capital gains up to Rs 1.25 lakh from listed equity shares can now report such income in ITR-1 and ITR-4, instead of ITR-2, as was required earlier. 

 

What is excel utility?

The excel utility is an offline tool that helps taxpayers fill in the required details for their returns even without an internet connection. Once filled, the file can be validated and uploaded to the income tax portal.

 

How to use excel utility?

 

Follow these basic steps:

 

1.    Download the excel utility for ITR-1 or ITR-4 from https://incometax.gov.in.

 

2.    Enable macros in excel to ensure smooth functioning.

 

3.    Fill in the required income, deduction, and tax payment details.

 

4.    Validate the information using the built-in features.

 

5.    Generate the JSON file from the utility.

 

6.    Login to the income tax e-filing portal and upload the JSON file.

 

Key dates and reminders

·  Last date to file ITR-1 and ITR-4: September 15, 2025

(Extended from July 31 this year due to structural changes in forms)

 

·  Always keep your income documents, TDS certificates, Form 26AS, and AIS ready before filing.

 

Why the delay in release? 

Although the forms were notified on April 29, 2025, the release of the utilities took about a month. According to PTI, the department said this was due to “structural and content revisions” in the forms, which required additional development and system integration time.

 

For many individuals, especially those without complex income, the excel utility offers a simple way to comply with tax obligations. Make sure to file well before the deadline to avoid last-minute errors.  (with agency inputs)