The Income Tax Department (I-T Department) has released the Excel Utility for ITR-1 and ITR-4 for AY 2025-26 and is now available for taxpayers.

Through a social media post on X today, May 30, the I-T department said, "Attention taxpayers! The Excel Utility for ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers."

Attention taxpayers!
The Excel Utility for ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers. @FinMinIndia@nsitharamanoffc @officeofPCM @PIB_India

— Income Tax India (@IncomeTaxIndia) May 30, 2025

Taxpayers can download these forms from the official e-filing portal. Even though the Excel utilities are now operational, online ITR filing is still not an option.

The Central Board of Direct Taxes (CBDT) recently extended the income tax return filing date for the assessment year 2025-26 to September 15, 2025, from July 31, 2025.

Excel utilities are the offline tools that taxpayers can download and use for the offline ITR filing. Individuals need to fill in their details offline, validate the information, and then generate a JSON file. Then, they have to upload the file to the e-filing portal and submit it.

The ITR-1 (Sahaj) is suitable for individuals who have income sources like salary, one house property, interest income, and agricultural income, among others. The form is used by resident individuals (excluding those who are not ordinarily residents) with a total annual income up to Rs 50 lakh.

On the other side, the ITR-4 (Sugam) Excel utility is appropriate for people who get income under Sections 44AD, 44ADA, or 44AE, which are presumptive taxation systems. The people are resident individuals, Hindu Undivided Families (HUFs), and firms (excluding LLPs) with total income up to Rs 50 lakh.