ITR filing 2025: Excel utilities for ITR 1 and 4 for FY 2024-25 (AY
2025-26) released by Income Tax dept; Check who can file

The Income Tax Department has released the Excel utility versions of ITR
Forms 1 and 4 for AY 2025-26, enabling taxpayers to prepare for FY 2024-25
filings. A key change in ITR-1 now invalidates filings for certain TDS
sections, directing taxpayers with income from sources like online games or
crypto to use other appropriate forms.

ITR Excel utilities - ITR1, ITR 4

The Income Tax Department has released the Excel utility versions of Income
Tax Return (ITR) Forms 1 and 4 for the Assessment Year 2025–26. These tools
are now available for download on the official income tax e-filing portal,
allowing eligible taxpayers to start preparation for filing of income tax
returns for FY 2024-25 (AY 2025-26).

The Income Tax Department has announced the release of excel utilities via
a post on X (formerly Twitter). “Attention taxpayers! The Excel Utility for
ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for
taxpayers,” the Income Tax Department said on X.

  However, a very important change has been made in the schema for ITR-1. A
new validation rule has been introduced in the utility itself: if certain
TDS section codes appear in Schedule TDS2 or TDS3—such as 194B, 194BB,
194S, 194LA, 195, 196A, 194Q, 194R and others—the income tax return will
now be considered invalid for filing under ITR-1. This means taxpayers
having income under special rates or from sources like online games,
lotteries, crypto, property transfers, must use ITR-2 or other appropriate
forms. This is a very welcome and practical change. In past years, many
taxpayers unknowingly filed ITR-1 with such incomes, only to face defective
return notices from CPC. By building this validation directly into the
utility, the Department has helped prevent incorrect filings at source,
saving both time and confusion.”

Choose right income tax return form for ITR filing FY 2024-25 (AY 2025-26)

Taxpayers are advised to carefully check the eligibility criteria before
selecting and filing their income tax return FY 2024-25 (AY 2025-26).
Choosing the incorrect form may lead to complications or rejection of the
ITR by the Income Tax Department. Tax experts recommend thorough reading of
the instructions to avoid errors in ITR filing.

K Rajaram IRS 1625

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  • excel ITR Rajaram Krishnamurthy

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