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.