The Income Tax Department has officially launched the Excel-based utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2025–26, formally opening this year’s income tax return filing season. These downloadable tools are designed to facilitate error-free return preparation for individuals and small businesses, especially those not subject to audit.
With the return filing deadline now extended to 15th September 2025, this early release enables taxpayers to get a head start.
Key Highlights at a Glance
| Update | Details |
|---|---|
| Forms Released | ITR-1 and ITR-4 (Excel-based utilities) |
| Download From | Income Tax Portal |
| Extended Due Date | 15th September 2025 (for non-audit cases) |
| Security Advisory | Ignore pop-ups; report phishing via official reporting portal |
ITR-1 (Sahaj): Who Can File
ITR-1 is a simplified return form for resident individuals with straightforward income sources. It can be filed if total income includes:
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Income from salary or pension
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Income from one house property
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Income from other sources (excluding winnings from lottery or racehorses)
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Total income not exceeding ₹50 lakh
ITR-1 is not applicable for individuals who:
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Are directors in a company
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Hold unlisted equity shares
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Have agricultural income exceeding ₹5,000
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Have foreign income or foreign assets
Key Features of ITR-1 Excel Utility (AY 2025–26)
The Excel utility for ITR-1 remains user-friendly, macro-enabled, and structured in a logical, tab-wise format. Here's a quick overview:
| Sheet | Purpose |
|---|---|
| ✅ Income Details | Captures general details, income breakup (salary, house property, others), and deductions under Chapter VI-A |
| ✅ TDS Schedule | Auto-populated or editable details from Form 16 / 16A, including deductor PAN and TAN |
| ✅ Taxes Paid | Summarizes advance tax, self-assessment tax, TDS/TCS claimed, refund or tax payable |
| ✅ Schedules 80C to 80U | Individual tabs for deductions: LIC, PPF, education loan interest, health insurance, home loan interest, disability deductions, etc. |
| ✅ Summary & Verification | Provides a computation summary and facilitates return verification through Aadhaar OTP, Net Banking, or EVC |
How to Use the ITR Excel Utility: Step-by-Step
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Download the latest version of the ITR-1 or ITR-4 utility from the official portal.
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Enable Macros in Microsoft Excel before entering data.
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Fill out all required fields and sheets carefully.
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Use the “Validate” buttons to ensure correctness on each sheet.
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Click on “Generate JSON” to create the return file.
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Login to the Income Tax portal and upload the JSON to file your return.
Filing Tips to Keep in Mind
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🔄 Cross-verify pre-filled data with AIS (Annual Information Statement) and TIS (Taxpayer Information Summary).
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📂 Keep essential documents ready: Form 16, bank interest certificates, investment proofs, etc.
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🔐 Always use the latest utility version and ensure your Excel settings allow macro execution.
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🕑 Avoid last-minute rush — file early to prevent server load delays and errors.
Conclusion
The early release of utilities for ITR-1 and ITR-4, coupled with the extended filing deadline, gives taxpayers ample time for accurate, stress-free compliance. Whether you're a salaried employee, pensioner, or small business owner filing under presumptive taxation, now is the ideal time to get started.
