ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers
The Income Tax Department has officially enabled the Excel utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2025–26. This means individual taxpayers, Hindu Undivided Families (HUFs), and professionals eligible to file under these forms can now prepare and submit their returns well ahead of the due date.
In this post, a reputed Tax Consultant Company in Delhi walks you through the significance of this release, eligibility, common mistakes to avoid, and how professional tax support can simplify your filing experience.
What Are ITR-1 and ITR-4?
ITR-1 (Sahaj)
This form is for resident individuals having:
- Income up to Rs. 50 lakh
- Income from salary or pension
- One house property
- Income from other sources (interest, etc.)
Not applicable for individuals who:
- Have capital gains
- Own foreign assets
- Have agricultural income exceeding Rs. 5,000
ITR-4 (Sugam)
ITR-4 is for individuals, HUFs, and firms (excluding LLPs) who have:
- Presumptive income under Section 44AD, 44ADA, or 44AE
- Total income up to Rs. 50 lakh
" The availability of ITR-1 and ITR-4 Excel utilities marks the beginning of a smoother tax season for salaried individuals and small businesses. "
Key Highlights for AY 2025–26
- Pre-filled Data: The new Excel utilities support auto-populated fields such as salary, interest income, and TDS based on PAN-linked data.
- Faster Processing: With the faster backend system of the new income tax portal, expect quicker acknowledgment and refunds.
- Form 10-IEA Requirement: If opting for the old tax regime, submission of Form 10-IEA is now mandatory.
- Taxpayer Convenience: Taxpayers can now start filing early, avoiding the last-minute rush and potential errors.
" Early access to filing utilities empowers taxpayers to take control of their compliance obligations without the stress of deadline pressure. "
Steps to Download and Use the Excel Utility
- Visit the Income Tax e-Filing portal.
- Navigate to "Downloads" > "ITR Utilities".
- Select AY 2025–26 and choose ITR-1 or ITR-4.
- Download and open the Excel utility.
- Fill in the required details manually or import pre-filled data.
- Validate all sheets and generate the XML file.
- Upload the file on the e-Filing portal and verify using Aadhaar OTP, net banking, or EVC.
Common Mistakes to Avoid
- Using the wrong form: ITR-1 or ITR-4 is only suitable for specific income types.
- Incorrect regime declaration: Failure to file Form 10-IEA for the old regime can invalidate your return.
- Mismatch in TDS or interest: Always reconcile Form 26AS, AIS, and TIS before filing.
- Skipping bank account validation: Refunds will be delayed if bank details aren't pre-validated.
- Not verifying the return: Your return is not considered valid until verified.
" More than 30% of defective returns last year were due to incorrect form selection or failure to verify submissions. Don’t let it happen to you "
Why Choose a Professional for Your ITR Filing?
Filing income tax returns might appear simple but involves technical nuances, especially with changing tax laws and compliance requirements.
The Best Tax Consultant company in Delhi offers:
- Expert review of eligible deductions and exemptions
- Error-free form selection and pre-filled data validation
- Complete documentation support
- Response drafting for notices, if needed
- Assistance with Form 10-IEA and choosing the right tax regime
Our Tax consultant services in Delhi extend to:
- ITR-1 Return service in Delhi
- ITR-4 Return service in Delhi
- End-to-end ITR Filing service in Delhi
" We don’t just file returns. We ensure your income, deductions, and documentation are all in sync with what the tax authorities expect. "
When Is the ITR Filing Deadline?
The due date for individuals and non-audit taxpayers is July 31, 2025. Filing early:
- Helps avoid penalties
- Ensures faster refunds
- Gives time to correct discrepancies
Conclusion
The early release of ITR-1 and ITR-4 for AY 2025–26 gives taxpayers the perfect opportunity to file their returns without stress or last-minute errors. If your income qualifies for these forms, start your return preparation now.
Leverage the guidance of a seasoned Tax Consultant Company in Delhi to maximize deductions, ensure compliance, and avoid penalties. Whether you need ITR-1 Return service in Delhi, ITR-4 Return service in Delhi, or general ITR Filing service in Delhi, our dedicated team ensures your filing is accurate, compliant, and prompt.
Act early, file right, and rely on the Best Tax Consultant company in Delhi to simplify your tax journey this assessment year.
