The Income Tax Department has officially launched the ITR E-filing for AY 2025-26 on its e-filing portal today, May 30, 2025. Taxpayers can now begin filing their returns using ITR-1 (Sahaj) and ITR-4 (Sugam) forms. This marks the beginning of the tax filing season for individuals and entities required to submit their Income Tax Returns.
Excel Utility & Schema Released
As of now, only the Excel-based utility for ITR-1 and ITR-4 has been made available by the department. These forms cater to individuals with simpler income structures, such as salaried individuals and small businesses or professionals. Alongside this, the schema for these ITRs has also been released, which is a crucial step that enables software vendors and tax platforms to integrate the latest changes into their systems.
Software-Based Filing to Pick Up by June First Week
Since the schema has just been released today, tax software vendors are expected to take a day or two to update and test their platforms. As a result, full-fledged online e-filing through third-party software or utilities is likely to commence in the first week of June 2025.
Major Changes Due to Budget 2024
The Union Budget 2024 introduced significant changes affecting tax reporting, income classifications, exemptions, and disclosures. These updates have led to extensive modifications in the structure and content of the ITR forms for AY 2025-26. Taxpayers are advised to thoroughly review the updated forms before proceeding with filing.
Also See: Budget Changes 2025
Due Date Extended to September 15, 2025
Recognizing the delayed release of the ITR schema and utilities, the Central Board of Direct Taxes (CBDT) has already extended the due date for filing income tax returns from the usual July 31, 2025, to September 15, 2025 for non-audit cases. This extension is expected to offer much-needed relief to taxpayers and professionals, giving them ample time to adapt to the revised forms.
Assessment Year Commences
All ITR Forms Notified
ITR 1 & 4 Utility Released
Original Due Date
Extended Due Date for ITR filing
How to File ITR-1 and ITR-4?
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Download the Utility
Visit the Income Tax E-Filing Portal to download the ITR-1 or ITR-4 Excel utility.
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Fill the Form
Enter your income, deduction, and tax details as per Form 16, 26AS, and other documents.
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Validate and Generate JSON
Use the utility’s validation feature to check for errors and generate a JSON file.
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Upload and Verify:
Log in to the e-filing portal, upload the JSON, and verify your ITR using Aadhaar OTP, EVC, DSC or by sending a signed ITR-V to CPC Bengaluru.
Common Mistakes to Avoid
- Incorrect income reporting (e.g., missing interest income).
- Forgetting to claim eligible deductions (e.g., Section 80C, 80D).
- Not verifying the ITR within 30 days of filing.
What’s Next?
- Other ITR Forms: ITR-2, ITR-3, and other forms for complex income scenarios (e.g., capital gains, multiple properties) are expected to be released soon.
- Software Updates: Popular platforms will update their software in early June to align with the new schema.
Stay tuned for updates as the department is expected to release utilities for other ITRs in the coming days. Meanwhile, ensure your income details, bank account information, and investment proofs are ready to enable smooth and timely filing. Start gathering your documents (Form 16, bank statements, investment proofs) and check for software updates from your tax-filing platform. With the extended deadline of September 15, 2025, there’s no need to rush, but early filing ensures a hassle-free experience.
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