The Central Board of Direct Taxes (CBDT), Ministry of Finance, has notified the activation of Income Tax Return forms ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2026–27. Taxpayers can now file their returns through the Excel-based utilities as well as the online filing mode, both of which have been made available on the Income Tax Department’s e-Filing portal (www.incometax.gov.in) with effect from 15th May, 2026.
Applicability of ITR-1 (Sahaj) for AY 2026–27
ITR-1 is applicable to an individual being a resident (other than not ordinarily resident) having total income up to Rs. 50 lakh, and having income from Salaries, one or two house properties, other sources (such as interest income), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs. 5,000.
Utilities released under ITR-1 on 15th May, 2026:
- Utility Excel Based – Version 1.0 (Size: 4 MB); first release and latest release dated 15-May-2026.
- JSON Schema (Size: 145 KB); first release and latest release dated 15-May-2026.
- Validations Rules (Size: 543 KB); first release and latest release dated 15-May-2026.
Applicability of ITR-4 (Sugam) for AY 2026–27
ITR-4 is applicable to Individuals, Hindu Undivided Families (HUFs) and Firms (other than LLP) being a resident, having total income up to Rs. 50 lakh, and having income from business and profession computed on a presumptive basis under sections 44AD, 44ADA or 44AE, and long-term capital gains under section 112A up to Rs. 1.25 lakh.
Utilities released under ITR-4 on 15th May, 2026:
- Utility Excel Based – Version 1.0 (Size: 5 MB); first release and latest release dated 15-May-2026.
- JSON Schema (Size: 245 KB); first release and latest release dated 15-May-2026.
- Validations Rules (Size: 637 KB); first release and latest release dated 15-May-2026.
Advisory to Taxpayers
Eligible taxpayers are advised to download the latest version of the Excel utility or use the online filing facility on the e-Filing portal to file their returns for AY 2026–27 within the prescribed due dates. Taxpayers are further requested to verify the version number of the utility before commencing return preparation to ensure compatibility with the latest schema and validation rules.
For any technical assistance, taxpayers may contact the e-Filing Helpdesk through the helpline numbers and e-mail support available on the Income Tax Department’s e-Filing portal.
Source from: https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns
