Tax News
Income Tax Department Releases Utilities for Filing ITR-1 and ITR-4 for AY 2025–26
The Income Tax Department has officially released the filing utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2025–26 (Financial Year 2024–25). This is great news for taxpayers looking to file early and avoid last-minute stress. At ReduceTax.in, we're here to break down what this means and help you get started.
What Are ITR-1 and ITR-4?
Understanding which ITR form applies to you is the first step to a smooth filing experience.
You can use ITR-1 if:
- You are a resident individual (not HUF or company)
- Your total income is up to ₹50 lakh
- Your income sources include:
- Salary or pension
- One house property (not brought forward losses)
- Other sources like interest income
- Agricultural income (up to ₹5,000)
You can use ITR-4 if:
- You are an individual, HUF, or firm (not LLP)
- Your total income is up to ₹50 lakh
- Your income is from:
- Business under Section 44AD
- Profession under Section 44ADA
- Goods transportation under Section 44AE
Filing Utilities: What's Available?
The Income Tax Department has made the utilities available in both online and offline modes:
1. Online Filing:
- Available directly on www.incometax.gov.in
- User-friendly and ideal for ITR-1 and ITR-4 filers
- Data pre-filled from AIS, TIS, and Form 26AS
2. Offline Utilities (JSON):
- Downloadable from the e-filing portal
- Can be used with Excel/Java-based tools or integrated tax software
- Allows for preparation and validation before uploading
Steps to Start Filing
- Login to the Income Tax Portal
- Go to 'File Income Tax Return'
- Choose the Assessment Year 2025–26
- Select the applicable form (ITR-1 or ITR-4)
- Choose between online or offline filing mode
- Pre-fill your data and cross-check with Form 26AS, AIS, and TIS
- Validate your return and submit with e-verification
Pro Tips from ReduceTax.in
- Start early: Filing early helps avoid last-minute issues and gets you faster refunds.
- Double-check your figures: Mismatched data from Form 26AS or AIS can trigger notices.
- Claim all deductions: Ensure you've claimed eligible deductions under sections like 80C, 80D, 80G, etc.
- Use professional help if your income involves capital gains, business turnover, or foreign assets.
Don't Miss the Due Date!
For most individual taxpayers, the due date for filing ITR-1 and ITR-4 is July 31, 2025,which is extended to 15th of September 2025. Avoid penalties and interest by filing your return well in advance.
Need Help Filing?