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Income Tax Department Activates Online Filing for ITR-1 and ITR-4 Returns

Prefilled fields on the e-filing portal simplify return submissions ahead of the new September 15 deadline.

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Overview

  • The Income Tax Department activated online filing for ITR-1 and ITR-4 on its e-filing portal on June 4, 2025, for the 2024-25 assessment year.
  • The deadline to submit returns has shifted from July 31 to September 15, 2025, giving taxpayers extra time to comply.
  • ITR-1 is available for resident individuals with total income below ₹50 lakh from salary, single house property, family pension and specified other sources, while ITR-4 applies to resident individuals, HUFs and firms (excluding LLPs) with presumptive business income under Sections 44AD/44ADA/44AE up to ₹50 lakh.
  • The new forms allow reporting of long-term capital gains up to ₹1.25 lakh under Section 112A and feature prefilled data to reduce errors, with employers required to issue Form 16 by June 15, 2025.
  • Taxpayers needing to file ITR-2 or ITR-3 must wait for those forms to be enabled on the e-filing portal.