ITR 1 and ITR 4 Offline Utility AY 2025-26 Now Live
The Income Tax Department has released a Common Offline Utility for filing ITR 1 and ITR 4 for Assessment Year (AY) 2025–26. This new tool allows taxpayers to prepare and file their income tax returns offline before uploading them to the e-filing portal.
Let’s break down everything you need to know.
What Is the Common Offline Utility?
The Common Offline Utility (COU) is a standalone application that helps individuals and businesses file their ITRs without internet dependency during preparation.
It is especially useful for:
- Taxpayers with low internet bandwidth
- Professionals preparing multiple returns
- Users who prefer Excel-style input formats
Who Can Use ITR 1 and ITR 4?
| Return Form | Eligible Taxpayers | Key Conditions |
|---|---|---|
| ITR 1 (Sahaj) | Resident Individuals (Single or Joint) | Income ≤ ₹50 lakh from salary, pension, one house property, or other sources |
| ITR 4 (Sugam) | Individuals, HUFs, Firms (non-LLP) | Presumptive income under Sec 44AD, 44ADA, or 44AE, income ≤ ₹50 lakh |
Steps to Use the ITR Offline Utility
- Visit the e-filing portal: www.incometax.gov.in
- Go to Downloads > Offline Utilities
- Select ITR 1 & ITR 4 under AY 2025–26
- Install the .zip file and extract the utility
- Fill your return offline, validate, and generate JSON
- Log in to the portal and upload your return
Key Features of the Offline Utility
- Pre-filled Data: Auto-fetched from the e-filing portal after login
- Smart Validations: Reduces filing errors
- Lightweight & User-Friendly: Works on most systems
- Integrated Help Sections: With FAQs and tooltips
Legal Reference and Updates
- Official Source: Income Tax Notification
- Utility supports filing under Rule 12 of the Income Tax Rules, 1962, as amended by Notification No. 40/2025 dated 29.04.2025
- ITR 1 and 4 notified for AY 2025–26 via the same notification
Expert Tip: File Early to Avoid Errors
“Filing ITR early using the offline utility helps avoid last-minute server load and technical issues. Always validate your entries before upload to ensure faster processing.”
FAQ: ITR 1 and ITR 4 Filing via Offline Utility
Q1. Can salaried individuals with capital gains use ITR 1?
No, capital gains income requires ITR 2.
Q2. Can I file under new tax regime using this tool?
Yes, both old and new tax regimes are available in the utility.
Q3. Is Aadhaar OTP verification required after uploading?
Yes, e-verification is mandatory for return processing.
Summary
Income Tax Dept has released a Common Offline Utility for ITR 1 and ITR 4 filing for AY 2025–26. Users can download it from the official portal, fill details offline, and upload securely.
Ready to File Your Return?
Prepare your return using the offline utility for ITR 1 and ITR 4, then head over to Efiletax.in for expert support, compliance checks, and hassle-free submission.