The Income Tax Department released the Excel Utility for ITR-1 and ITR-4 for AY 2025-26 on May 30, 2025. ITR-1 is for resident individuals (not ordinarily resident) with income up to ₹50 lakh from salary, one house property, other sources, LTCG under section 112A up to ₹1.25 lakh, and agricultural income up to ₹5,000. ITR-4 is for residents (Individuals, HUFs, Firms excluding LLPs) with similar income limits from business/profession under sections 44AD, 44ADA, or 44AE and LTCG under 112A up to ₹1.25 lakh.
ITR 1
For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand
Document: Utility Excel Based (Version 1.0) (3.35 MB)
Date of release of first version of utility 30-May-2025
Document: Schema (16.8 KB)
Date of first release of JSON Schema 30-May-2025
Document: Validations (444 KB)
Date of first release of validation 30-May-2025
ITR 4
For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh
Document: Utility Excel Based (Version 1.0) (4.61 MB)
Date of release of first version of utility 30-May-2025
Document: Schema (25.9 KB)
Date of first release of JSON Schema 30-May-2025
Document: Validations (544 KB)
Date of first release of validation 30-May-2025
Source #Income Tax Portal
