Income Tax Return Filing for AY 2025–26 Begins: ITR-1 and ITR-4 Enabled on e-Filing Portal

Date: 04 June 2025

The Income Tax Department has officially enabled the filing of Income Tax Returns (ITRs) for the Assessment Year 2025–26. As of 4th June 2025, taxpayers can now file ITR-1 (Sahaj) and ITR-4 (Sugam) through the online mode using prefilled data available on the official e-filing portal.

In addition to the online filing facility, the Excel Utilities for both ITR-1 and ITR-4 have also been made available. This gives taxpayers and professionals the flexibility to prepare their returns offline and then upload them on the portal.

Key Highlights:

• ITR-1 is applicable to resident individuals (other than not ordinarily resident) having total income up to ₹50 lakh, having income from salaries, one house property, other sources (interest, etc.), and agricultural income up to ₹5,000.
  
  

• ITR-4 is applicable to individuals, HUFs, and firms (other than LLP) being a resident having total income up to ₹50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA, or 44AE.
  
  

Taxpayers are advised to log in to the Income Tax e-Filing Portal to access the forms and begin the return filing process well ahead of the deadline.