ITR Filing 2025: Excel Utilities for ITR 1 and ITR 4 for FY 2024-25 (AY 2025-26) Released by Income Tax Department

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The Income Tax Department has officially released the Excel utilities for ITR 1 (Sahaj) and ITR 4 (Sugam) for the Financial Year 2024-25 (Assessment Year 2025-26). These tools are now available for download on the Income Tax e-Filing portal, enabling taxpayers to start preparing and filing their Income Tax Returns well in advance.

What Are ITR 1 and ITR 4?

ITR 1

ITR 1 is applicable to resident individuals having:

  • Income up to ₹50 lakh

  • Salary or pension income

  • One house property

  • Income from other sources (excluding lottery winnings, racehorses, etc.)

ITR 4 (Sugam)

ITR 4 is for residents (individuals, HUFs, and firms other than LLPs) having:

  • Total income up to ₹50 lakh

  • Income from business and profession under Presumptive Taxation Scheme (Sections 44AD, 44ADA, or 44AE)

Excel Utilities: Key Features & How to Use

The newly released Excel-based ITR utilities offer a simplified way to prepare and file returns offline. Here are some key features:

  • Pre-filled data import (once linked with PAN and e-Filing portal)

  • Auto-calculation of tax liability

  • Error validation before final submission

  • Easy integration for uploading XML file on the portal

How to Use:

  1. Download Excel Utility for ITR 1 or ITR 4 from the official Income Tax website.

  2. Fill in your income details, deductions, and tax payments.

  3. Validate the return using the built-in tool.

  4. Generate and save the XML file.

  5. Log in to the e-Filing portal and upload the XML to complete the filing.

Deadline for ITR Filing for FY 2024-25

The due date to file ITR for non-audit cases (including salaried individuals and small businesses) is July 31, 2025. It’s advisable to file your return early to avoid last-minute hassles and penalties.

The early release of the Excel utilities for ITR 1 and ITR 4 marks the beginning of the ITR filing season for AY 2025-26. Taxpayers are encouraged to download the respective utilities and begin the return preparation process.

Download ITR Excel Utilities for AY 2025-26

Stay compliant, file your returns on time, and avoid penalties. For professional help, consult a tax expert or use the services of an authorized e-Return Intermediary.