ITR-1 and ITR-4 for AY 2025-26 Now Live with Prefilled Data
The Income Tax Department has enabled ITR-1 and ITR-4 for AY 2025–26 on the official e-filing portal. You can now file these returns online using prefilled data or download the updated Excel utilities for offline filing. This update helps salaried individuals, pensioners, and small business owners file faster and more accurately.
Let’s break down what’s new and how to get started.
Who Can Use ITR-1 and ITR-4?
| Form | Eligible Taxpayers | Key Income Sources Covered |
|---|---|---|
| ITR-1 (Sahaj) | Resident individuals (Not HUF or company) with income up to ₹50 lakh | Salary, one house property, other sources (like interest) |
| ITR-4 (Sugam) | Resident Individuals, HUFs, Firms (other than LLP) with income up to ₹50 lakh | Presumptive income under Sections 44AD, 44ADA, or 44AE |
Note: If you have foreign assets or are a director in a company, these forms are not applicable.
What’s New in ITR-1 and ITR-4 for AY 2025–26?
✔️ Prefilled Data Integration
- Auto-fills data from AIS/TIS, Form 26AS, PAN-Aadhaar, and previous filings
- Reduces manual errors
✔️ Bank Account Validation
- Pre-validation mandatory for refunds
- For offline users, latest ITR utilities are now downloadable at incometax.gov.in
How to File ITR-1 or ITR-4?
You can file your return in three simple ways:
- Online Mode (Recommended)
- Login to the e-Filing portal
- Choose ITR-1 or ITR-4
- Use auto-filled data and submit after verification
- Offline Mode (Excel/JSON Utility)
- Download utility from e-Filing portal
- Fill, validate, and upload
- Via Tax Professionals or Efiletax
- Let experts handle it, ensure compliance and avoid errors
Legal Reference & Government Notification
The release of these forms was notified via:
📄 CBDT Notification No. 40/2025 dated 29.04.2025
📄 CBDT Notification No. 42/2025 dated 29.04.2025
These notifications amended Rule 12 of the Income-tax Rules, 1962, laying the groundwork for return forms for AY 2025–26.
FAQs on ITR-1 and ITR-4 Filing
Q1. Is Aadhaar mandatory to file ITR?
Yes, Aadhaar is required for verification and PAN-Aadhaar linking is mandatory.
Q2. What is the due date to file ITR for AY 2025–26?
As per CBDT Circular No. 06/2025, the due date for salaried taxpayers is 15th September 2025.
Final Thoughts
Filing ITR-1 and ITR-4 for AY 2025–26 has never been easier. With prefilled data, updated Excel utilities, and expert support, compliance is just a few clicks away.
✅ Need help filing your return?
Get professional support from Efiletax to avoid notices and ensure timely refunds.
Visit Efiletax.in to get started today.
Summary
ITR-1 and ITR-4 for AY 2025–26 are now live with prefilled data and updated utilities. File online via the Income Tax portal or download Excel/JSON tools. Check new tax regime declarations and ensure accurate deductions.