Income Tax Department Releases Common Offline Utilities for ITR-1 and ITR-4 for AY 2025-26

The Income Tax Department has released the common offline utilities for filing Income Tax Returns (ITR) 1 and 4 for the Assessment Year 2025-26. These utilities, available in JSON format, allow taxpayers to fill out their tax return forms offline at their convenience and then upload the completed file to the e-filing portal. ITR-1, or 'Sahaj', is intended for resident individuals with a total income of up to Rs 50 lakh from salaries, one house property, and other sources like interest. ITR-4, or 'Sugam', is for individuals, Hindu Undivided Families (HUFs), and firms with a total income up to Rs 50 lakh and who have opted for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE. The release of these offline tools is the first step in the annual return filing process, enabling early filing for millions of taxpayers.