The ITR-1 and ITR-4 Filing AY 2025-26 window has officially opened. The Income Tax Department has released the updated Excel Utility for both forms, enabling eligible taxpayers to begin filing their income tax returns accurately and efficiently.
Key Updates for ITR-1 and ITR-4 Filing AY 2025-26
-
Excel Utility is now available for ITR-1 (Sahaj) and ITR-4 (Sugam).
-
Filing window is open.
-
The last date to file income tax returns is September 15, 2025.
Who Should Use ITR-1 and ITR-4 for AY 2025-26
ITR-1 (Sahaj)
This form is applicable to resident individuals with the following conditions:
-
Total income up to ₹50 lakh
-
Income from salary or pension
-
Income from one house property
-
Other income such as interest
ITR-4 (Sugam)
This form is applicable to individuals, Hindu Undivided Families (HUFs), and firms (other than LLPs) having:
-
Presumptive income from business under Section 44AD or 44AE
-
Presumptive income from profession under Section 44ADA
Benefits of Filing Early
-
Faster processing of returns and quicker refunds
-
More time to verify Form 16, AIS (Annual Information Statement), TIS (Taxpayer Information Summary), and capital gains reports
-
Reduces risk of errors due to last-minute rush
-
Ample time to consult tax professionals for any clarifications or corrections
Filing Tips for ITR-1 and ITR-4 Filing AY 2025-26
-
Use only the latest version of the Excel Utility, available on the official Income Tax e-filing portal.
-
Keep all relevant documents ready, including salary slips, bank interest statements, and investment proofs.
-
Double-check all fields before submission to avoid rejection or processing delays.
Important Deadline
The due date for non-audit taxpayers for AY 2025-26 has been extended to September 15, 2025. Filing returns before this deadline helps avoid penalties and ensures smooth compliance with tax regulations.
