✅ I-T Department Releases Excel Utility for ITR-1 & ITR-4: E-Filing for AY 2025-26 Now Open
New Delhi, May 13, 2025 — The Income Tax Department of India has officially released the Excel-based utilities for ITR-1 and ITR-4, enabling taxpayers to begin filing their income tax returns for Assessment Year 2025-26.
This update comes as part of the I-T department’s push for early compliance and hassle-free filing. Taxpayers falling under these categories can now download, fill, and upload their returns through the income tax e-filing portal.
📥 Who Can Use ITR-1 & ITR-4 Excel Utilities?
📌 ITR-1 (Sahaj) is meant for:
Resident individuals (other than not ordinarily resident)
Total income up to ₹50 lakh
Income from salary/pension, one house property, and other sources (like interest)
📌 ITR-4 (Sugam) is meant for:
Individuals, HUFs, and Firms (other than LLPs)
Total income up to ₹50 lakh
Presumptive income from business & profession (under sections 44AD, 44ADA, or 44AE)
📊 How to File ITR Using Excel Utility
Step-by-step guide:
Visit: https://www.incometax.gov.in
Navigate to Downloads > Income Tax Returns > AY 2025-26
Choose ITR-1 or ITR-4 Excel Utility
Download and fill the form offline with relevant income, deduction, and bank details
Generate JSON file from the utility
Log in to the Income Tax E-filing Portal, upload the JSON, and verify
📅 Important Dates for AY 2025-26
Start of Filing: May 13, 2025
Last Date for Individuals (non-audit): July 31, 2025
Last Date for Audit Cases: October 31, 2025
🔍 Key Benefits of Excel Utility
Offline Data Entry: Work without an internet connection
Auto Calculations: Reduces manual errors
Integrated Validation: Helps ensure accuracy before submission
JSON Output: Seamless upload to the official portal
📌 Tips for Easy Tax Filing
Keep Form 16, bank interest certificates, TDS statements, and investment proofs ready.
Reconcile details with AIS (Annual Information Statement).
Use pre-filled data on the portal for quicker entries.
Don't wait till the last moment to avoid rush or penalties.
❓ FAQs: Income Tax Return Filing AY 2025-26
Q1: Who can use ITR-1 for filing taxes?
A: Salaried individuals or pensioners with income up to ₹50 lakh can file using ITR-1.
Q2: Where do I download the Excel utility for ITR?
A: Go to www.incometax.gov.in and download under the “Downloads” section for AY 2025-26.
Q3: Can I file my return directly on the portal instead?
A: Yes, online ITR forms will also be made available soon, but Excel utility enables offline preparation.
Q4: What is the deadline for filing ITR without penalty?
A: The last date for non-audit taxpayers is July 31, 2025.
Q5: What is JSON and why is it required?
A: JSON is a file format used to upload your ITR form on the portal after using the Excel utility.
📌 Conclusion
The release of the Excel utility for ITR-1 and ITR-4 marks the beginning of the income tax filing season for AY 2025-26. With features that simplify offline data entry and improve filing accuracy, taxpayers are encouraged to start the process early to avoid last-minute issues.
Reported by Benny on May 30, 2025.


