The Income Tax Department has so far released only the offline and online utilities of ITR-1 and ITR-4 to enable income tax return (ITR) filing. However, corresponding utilities for other ITR forms, including ITR 2 and 3, are yet to be made available.
While the last date for filing returns has been extended to 15 September 2025, taxpayers are still eagerly waiting for the release of the utility of the remaining forms.
Many taxpayers have expressed their displeasure on this issue on social media. A user wrote on platform ‘X’ that the utility of ITR-2 and ITR-3 should be made available immediately. At the same time, chartered accountants have also raised the question that why the department has so far kept silence on the release timeline of Excel utilities.
I-T Dept has released only ITR-1 and ITR-4 utilities so far
The Central Board of Direct Taxes (CBDT) notified ITR-1 and ITR-4 through a notification on April 29, 2025.
ITR-1 (Sahaj): This form is for individuals who are resident in India (but not ordinarily resident), whose income is up to Rs 50 lakh and who earn salary, one house property, income from other sources, long-term capital gains up to ₹1.25 lakh under section 112A and agricultural income up to Rs 5,000.
Also read: ITR filing 2025: How much HRA can be claimed without rent receipts? Know the latest rules
ITR-4 (Sugam): This form is for individuals, Hindu Undivided Families (HUFs), and firms (except LLPs) whose total income is up to Rs 50 lakh and who show business or professional income under section 44AD, 44ADA, or 44AE. In this too, long-term capital gains up to Rs 1.25 lakh are allowed under section 112A.
Process to file ITR for assessment year 2025-26
If you want to file ITR for FY 2024-25, then follow the easy steps given below:
- Login:
Login on the Income Tax Portal (https://www.incometax.gov.in) with your user ID (PAN).
- Go to the ‘e-File’ tab:
Click on ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’.
- Choose the correct assessment year:
Choose ‘Assessment Year 2025-26’ if you are filing returns for FY 2024-25.
- Select your filing status:
Select Individual,
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