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  5. ITR-1 and ITR-4 Excel utilities for AY 2025-26 enabled: Who can use them to file Income Tax Return?

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ITR-1 and ITR-4 Excel utilities for AY 2025-26 enabled: Who can use them to file Income Tax Return?

Upstox
By Upstox News Desk

2 min read | Updated on May 30, 2025, 09:58 IST

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SUMMARY

ITR-1 and ITR-4 Excel utilities can be used for filling tax details offline. However, taxpayers should not rush to file ITR. They should wait a little more for the updated Statement of Financial Transactions (SFT), Form 16, Form 26AS, and AIS.

itr excel utility

Taxpayers can use Excel utilities to fill details offline. | Image source: Shutterstock

Two days after extending the ITR filing due date, the Income Tax Department has enabled the Excel utility for ITR-1 (Sahaj) and ITR-4 (Sugam) for AY 2025-26.

"Attention taxpayers! The Excel Utility for ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers," the Income Tax Department posted on X.

What are ITR-1 and ITR-4 Excel utilities?

The ITR-1 and ITR-4 Excel utilities are offline tools provided by the Income Tax Department of India. These utilities can be used for offline filing of income tax returns by taxpayers.

Taxpayers can use these Excel utilities to fill in their details offline. After filling details, they should validate all the information and generate a JSON file for submission on the Income Tax e-filing portal.

Who can use the ITR-1 Excel Utility?

The Excel utility of ITR-1 (Sahaj) can be used by taxpayers who are residents (excluding those who are not ordinarily residents) with a total income up to ₹50 lakh. The ITR-1 covers:

  • Income from salaries
  • One house property
  • Other sources (like interest income)
  • Agricultural income up to ₹5,000
Who can use the ITR-4 Excel utility?

ITR-4 Excel utility can be used by individuals, HUFs, and firms (excluding LLPs) who are residents with a total income up to ₹50 lakh and have income from business or profession under presumptive taxation schemes (Sections 44AD, 44ADA, or 44AE). This form covers the following:

  • Business income under presumptive taxation
  • One house property
  • Other sources (like interest income)
  • Agricultural income up to ₹5,000

Should you file ITR offline now?

Taxpayers should not rush to file ITR. Although the Tax Department has released the Excel utility, taxpayers should wait a little more for the updated Statement of Financial Transactions (SFT), Form 16, Form 26AS, and Annual Information Statement (AIS). These details are expected to be updated by June 15, after which you should file ITR to minimise the chances of mismatch and income tax notices.
Moreover, the Income Tax department has extended the due date for non-audit filers to September 15, 2025. So now there is a lot of time for the return filing.
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