income tax
Published on 22 July 2025
Online Filing Updates for ITR-1 and ITR-4 for AY 2025-26
Filing ITR for AY 2025–26? Here's What’s New—and What You Should Keep in Mind
As the ITR season picks up pace for Assessment Year (AY) 2025–26, the Income Tax Department has made some meaningful changes to make life a little easier for salaried individuals, small businesses, and professionals. From a smoother online filing experience to expanded Excel utilities and faster refunds, the filing process has certainly become more streamlined—at least for most taxpayers.
ITR-1 and ITR-4: Now Fully Online with Pre-Filled Data
The biggest improvement this year is the complete online filing support for ITR-1 (Sahaj) and ITR-4 (Sugam). If your income sources are relatively straightforward—say, salary, pension, or small business/professional income—you can now file your return directly on the Income Tax Department’s portal without having to download or upload anything extra.
Better yet, the system now pulls in pre-filled data from your Form 26AS, Annual Information Statement (AIS), and previous returns, making the process far less tedious. Just make sure to double-check those values—automated doesn’t always mean accurate.
Quick Snapshot
| Feature | ITR-1 & ITR-4 |
|---|---|
| Filing Mode | Fully online & Excel utility |
| Pre-filled Data | Yes, from Form 26AS, AIS, previous ITRs |
| Upload Option | Excel utility upload available |
How to file:
- Log in to the Income Tax e-filing portal.
- Choose the AY 2025–26 and select ITR-1 or ITR-4.
- Pick the “Online” filing mode.
- Verify pre-filled entries, add anything missing.
- Submit and complete e-verification within 30 days.
Excel Utilities: Still Crucial for ITR-2, ITR-3, and ITR-6
While ITR-1 and ITR-4 are online-ready, others like ITR-2 and ITR-3—which are used by individuals with capital gains, foreign assets, or business income—still depend heavily on the Excel-based offline utilities.
As of July 2025:
- ITR-2 can now be filed both online and offline.
- ITR-3 is still limited to Excel utility only (online functionality is expected to be added shortly).
- ITR-6 is available for AY 2024–25, but not yet for AY 2025–26 on the online portal.
Filing Matrix
| ITR Form | Excel Utility | Online Filing |
|---|---|---|
| ITR-1 | Yes | Yes |
| ITR-2 | Yes | Yes |
| ITR-3 | Yes | Not yet |
| ITR-4 | Yes | Yes |
| ITR-6 | Yes (AY 2024–25) | Not yet (AY 2025–26) |
Important Deadlines and Refund Expectations for AY 2025–26
The due dates matter more than ever this year, especially with the deadline for non-audit cases extended to 15th September 2025.
Key Dates to Remember:
- ITR Filing Start Date: June 2025
- Last Date (Non-Audit): 15th September 2025
- E-verification Window: 30 days from date of filing
Refund Timelines
- Standard Timeline: 7–30 days from e-verification, assuming no issues.
- Delayed Cases: Returns flagged for scrutiny or mismatch can take up to 60 days or longer.
To check your refund status:
- Go to “View Filed Returns” or “Refund/Demand Status” on the portal.
A Step-by-Step Filing Guide for ITR-1 and ITR-4
Filing online isn’t rocket science anymore, but here’s a quick walkthrough to help you avoid missteps:
- Login: Visit incometax.gov.in and sign in.
- Go to: e-File → Income Tax Returns → File Income Tax Return.
- Select: AY 2025–26 and choose your form (ITR-1 or ITR-4).
- Filing Mode: Pick “Online”.
- Verify: Review pre-filled entries, add anything missing.
- Submit and e-Verify: This final step is critical. Refunds won’t be processed unless the return is e-verified.
Practical Filing Tips Most People Miss
- Pick the right form: Sounds obvious, but many salaried individuals wrongly choose ITR-1 even when they have capital gains or foreign shares. If in doubt, consult a tax expert.
- Scrutinise pre-filled data: Errors in TDS, interest income, or mutual fund sales are common.
- Use Excel utility if needed: Ideal if you want to work offline, save drafts, or file more complex ITRs.
- File early: The sooner you file, the faster your refund is processed. Also avoids last-minute server issues.
- Check bank details: Refunds get stuck due to mismatched or inactive bank accounts. Ensure one account is pre-validated.
Final Word
The filing process this year has genuinely improved—especially for individuals using ITR-1 and ITR-4. With most data pre-filled and a more responsive refund mechanism, taxpayers are in a better position than in previous years.
That said, don’t treat filing like a formality. A small mismatch or oversight can lead to scrutiny or delay your refund. Use the tools wisely, double-check everything, and stay within the timelines.