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ITR-1 and ITR-4 Excel Utilities Ready for AY 2025-26 Filing

Download ITR-1 & ITR-4 Offline Excel Utilities for AY 2025-26 Filing

Recently, the Income Tax Department released Excel-based utilities (V1.0), a JSON schema, and validation tools for FY 2024-25 (AY 2025-26). The department has included the ITR-1 (Sahaj) and ITR-4 (Sugam) forms. Taxpayers can download these offline utilities from the official 2.0 e-filing portal. As the Excel utilities have just been made available, the online ITR filing option is not yet active.

Purpose of Excel Utilities for ITR-1 and ITR-4 Forms

The Income Tax Department furnishes the ITR-1 and ITR-4 Excel utilities (V1.0) that are offline tools. The taxpayers are enabled to download these utilities, fill in their income details offline, validate the information, and then generate a JSON file. After that, the same file can be uploaded on the e-filing portal for submission.

Who is Eligible to use the ITR-1 Excel Utility?

The ITR-1 (Sahaj) Excel utility V1.0 is prepared for Indian residents (except those who are not ordinarily residents) with an annual income of up to ₹50 lakh. This form is suitable for individuals earning income from salaries, owning house property, or receiving other income such as bank interest and small amounts from agriculture (up to ₹5,000). As per Section 112A of the Income Tax Act, taxpayers can claim an exemption on long-term capital gains up to ₹1.25 lakh.

Who can use the ITR-4 Excel Utility?

Income earned up to ₹50 lakh under the ‘Presumptive Taxation Schemes’ as per Sections 44AD, 44ADA, or 44AE qualifies for filing through the ITR-4 (Sugam) Excel utility. This form is suitable for resident individuals, HUFs, or firms (excluding LLPs).

This guidance pertains to resident individuals, HUFs, and firms (not an LLP) who meet these criteria:

  • Total income is up to ₹50 lakh
  • Income from business and profession is calculated under Sections 44AD, 44ADA, or 44AE (presumptive taxation)
  • Other Sources such as own house property, interest income, and agricultural income up to Rs 5,000
  • They also have long-term capital gains U/S 112A, up to ₹1.25 lakh

Revised ITR Filing Date

The Income Tax Department has revised the ITR filing due date for the fiscal year 2024-25 (assessment year 2025-26) from July 31, 2025, to September 15, 2025. The extension was granted due to delays in the release of ITR form notifications.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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