Excel utility for ITR-1, ITR-4 now available. Taxpayers can start filing income tax returns

The ITR-1 and ITR-4 forms are filed by individuals, HUFs and entities with total income up to Rs 50 lakh a year and who do not have to get their accounts audited

New Delhi: The Income Tax department on Friday said it has made available the excel utility for ITR-1 and ITR-4 for AY 2025-26, which will enable taxpayers to file their income tax returns.

“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 said in a post on X.

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With the enabling of these utilities, taxpayers can start filing their ITRs for income earned in 2024-25.

The last date to file income tax returns in ITR-1 and ITR-4 has been extended this year to September 15 from July 31.

The ITR-1 and ITR-4 forms are filed by individuals, HUFs and entities with total income up to Rs 50 lakh a year and who do not have to get their accounts audited.

Also, entities with long-term capital gains of up to Rs 1.25 lakh from listed equities can show such income in ITR 1 and 4. Earlier, they were required to file ITR-2.

These forms were notified on April 29. However, owing to the “structural and content revisions” in the forms this year, the enabling of ITR filing utilities took about a month’s time as the tax department needed additional time for system development, integration and testing of the utilities.