ITR-1 & ITR-4 Excel Utilities for AY 2025–26 Now Available: File Your Returns Easily!
What Are ITR-1 and ITR-4 Forms?
Before we go further, let’s quickly understand what these forms are:
✅ ITR-1 (Sahaj)
For individuals being a resident (other than not ordinarily resident) having:
For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand
Income from salary/pension
Income from one house property
Other sources (interest, etc.)
Total income up to ₹50 lakh
- long-term capital gains under section 112A up to Rs. 1.25 lakh
- agricultural income up to Rs.5 thousand
ITR-4 (Sugam)
For individuals, HUFs, and firms (other than LLP) being a resident having:
For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh
Presumptive income from business or profession under Sections 44AD, 44ADA, or 44AE
Total income up to ₹50 lakh
- long-term capital gains under section 112A up to Rs. 1.25 lakh
What Are Excel Utilities?
Excel utilities are downloadable tools provided by the Income Tax Department. They help taxpayers fill and prepare their ITR offline, which they can later upload to the portal.
These tools:
Work in Microsoft Excel
Include form validations
Let you pre-fill PAN-linked data
Help generate the .json file for direct upload
It’s ideal for those who are:
Comfortable using Excel
Facing internet issues
Prefer working offline before submitting
Where to Download Excel Utilities for AY 2025–26?
You can download the Excel utilities for ITR-1 and ITR-4 from the official Income Tax portal.
🔗 Direct Link:
https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns
How to Use Excel Utilities: A Step-by-Step Guide
Here’s a simple guide to get started:
1. Download the Utility
Visit the official site
Select AY 2025–26
Choose ITR-1 or ITR-4 (Excel utility) and download
2. Open in Excel
Enable macros
Start filling the required details (PAN, name, address, etc.)
3. Fill Your Income Details
For ITR-1: Enter salary, house property, and interest income
For ITR-4: Enter business income under presumptive taxation (44AD/44ADA)
4. Validate the Data
Use the “Validate” button to check for errors
Make corrections if needed
5. Generate JSON File
Click on “Generate JSON”
Save the file to your system
6. Login to Income Tax Portal
Upload the JSON file under the “File Income Tax Return” section
7. E-Verify
Don’t forget to e-verify via Aadhaar OTP, Net Banking, or other methods
Benefits of Using Excel Utility
✅ Offline access: No need to stay connected online
✅ Pre-fill support: Fetches your PAN-linked data
✅ Simple interface: Ideal for non-tech users
✅ Less errors: Built-in validations help avoid common mistakes
✅ Safer: Data stays on your system until you upload
Things to Keep in Mind
You must have Microsoft Excel installed
Always download the latest version of the utility
Ensure your PAN is linked to Aadhaar
Double-check your bank details for refunds
Always e-verify within 30 days of filing
Why Filing Early is Better
Avoid last-minute errors
Beat website traffic jams during deadline week
Get refunds faster
Have time to correct mistakes, if any
Conclusion: Plan Ahead
learned the hard way that waiting until the last minute can cause unnecessary stress and penalties. But this year, thanks to the Excel utility and starting early, he filed his ITR without breaking a sweat.
Moral of the Story
“Don’t wait for the deadline. Use the tools available, start early, and file smart.”
SOURCE:- https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns