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Income Tax Department Launches Excel Tools for ITR-1 and ITR-4; Filing Deadline Extended to September 15

The new Excel utilities allow offline return preparation, data validation, JSON file generation for portal upload; the department is still finalizing its online filing portal.

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ITR FILING
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Overview

  • The Income Tax Department released Excel-based utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) on May 30, 2025.
  • The tools enable taxpayers to prepare filings offline, validate data, generate JSON files for upload to the e-filing portal.
  • The ITR-1 utility covers resident individuals with annual income up to ₹50 lakh from salaries, one house property, interest income, agricultural income up to ₹5,000.
  • The ITR-4 utility supports resident individuals, Hindu Undivided Families, firms (excluding LLPs) earning up to ₹50 lakh under Sections 44AD, 44ADA or 44AE presumptive taxation.
  • The deadline to file ITRs for assessment year 2025-26 has been extended to September 15, 2025; online filing remains unavailable.