Income Tax return filing for AY 2026-27 begins: Check who can file ITR-1 and ITR-4

The Income Tax Department has officially initiated the income tax return filing process for Assessment Year 2026-27 by enabling Excel utilities for ITR-1 and ITR-4 forms on the e-filing portal, the department said in a post on its official X account.

Eligible taxpayers can now visit the official portal, download the forms, fill them out, generate a JSON file, and upload it online after proper verification and cross-checking of details.

The rollout marks the beginning of ITR filing for Financial Year 2025-26 and is expected to help taxpayers complete their filings well before the July 31 deadline for non-audit cases.

Online filing utility now live on E-filing portal

The Income Tax Department announced the launch of the return filing process through its official X account, stating, “The Excel utility and online filing for ITR-1 and ITR-4 for AY 2026-27 have been enabled and are now available for taxpayers on the e-filing portal.”

The Excel-based utilities allow taxpayers to prepare returns offline before uploading them digitally.

Income Tax Returns (ITRs) are annual declarations submitted to the Income Tax Department detailing income earned, deductions claimed, and taxes paid during a financial year. For individual taxpayers, the applicable ITR form depends on the taxpayer’s income source and category.

Who can use ITR-1 and ITR-4?

ITR-1, is also known as ‘Sahaj’ is meant for meant for resident individuals who earn up to ₹50 lakh annually through pension, salary, interest income, two house properties and limited agricultural income. Furthermore, individual taxpayers with long-term capital gains under Section 112A up to ₹1.25 lakh can also file using this form.

ITR-4or Sugam, applies to resident individuals, Hindu Undivided Families (HUFs), and firms (excluding LLPs) with annual income up to ₹50 lakh under the presumptive taxation schemes covered by Sections 44AD, 44ADA, and 44AE.

1. What is the new update on the Income Tax e-Filing portal for AY 2026-27?
   ITR-1 and ITR-4 filing is now live.
2. What is the purpose of the Excel utility for ITR filing?
   Offline ITR preparation.
3. Who can file ITR-1 (Sahaj)?
   Resident individuals earning up to ₹50 lakh.
4. Who is eligible to file ITR-4 (Sugam)?
   Individuals, HUFs, and firms under presumptive taxation.
5. Which Income Tax Act is applicable from 1 April 2026?
   Income Tax Act, 2025.
6. Has the Income Tax Act, 1961, been repealed?
   Yes, effective 1 April 2026.
7. Where can taxpayers access forms under the Income Tax Act, 2025?
   e-File → Income Tax Forms.
8. What is the benefit of the new integrated payment module?
   Single-window tax payments.
9. What should taxpayers verify before uploading ITR JSON files?
   Income, accuracy of data and deduction details.
10. Which portal feature helps taxpayers instantly validate returns?
    e-Verify Return.

For more information, updates and clarifications on this development, you can refer to the official website of the Income Tax department on: https://www.incometax.gov.in/iec/foportal/