Income Tax Dept releases Common Offline Utility for filing Income-tax Returns 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 (AY) 2025-26. These utilities, which are in a JSON format, enable taxpayers to prepare their returns offline without needing a constant internet connection. ITR-1 (Sahaj) is designed for resident individuals with income up to Rs 50 lakh from salary, one house property, and other sources. ITR-4 (Sugam) caters to individuals, HUFs, and firms who have opted for the presumptive taxation scheme. The release of these offline tools is the first major step in the annual tax filing season. It allows salaried individuals and small business owners to prepare and file their returns early, promoting timely compliance. The completed JSON file can be easily uploaded to the official e-filing portal to complete the submission process.