India’s Income Tax Department has launched the online filing for ITR-1 and ITR-4 forms for the assessment year 2025–26 via its official e-filing portal. The department, under the Ministry of Finance, aims to simplify the process by enabling prefilled forms and extending the filing deadline to September 15, 2025. This initiative is part of a broader effort to modernize the tax filing system and reduce last-minute congestion.
The Income Tax Department of India, operating under the Ministry of Finance, has activated the online window for filing Income Tax Returns (ITR) using ITR-1 (Sahaj) and ITR-4 forms for the Assessment Year (AY) 2025–26. This update allows taxpayers to file directly through the department’s official e-filing portal using prefilled data, simplifying the process and reducing manual errors.
According to the department, over 1 lakh returns have already been filed within the last five days since the release of the Excel utilities last week. The ITR forms can now be submitted online, making use of autofilled fields that pull verified data from financial institutions and PAN-linked accounts.
In a relief to individual taxpayers and professionals alike, the government has extended the last date for filing from July 31 to September 15, 2025, acknowledging significant changes in the forms and upgrades to the portal’s backend systems.
Eligibility for ITR-1 (Sahaj)
The ITR-1 is meant for individuals with straightforward financial situations. Those eligible include:
- Salary or pension income earners
- Income from one house property (excluding carried-forward losses)
- Interest income and other simple sources
- Long-Term Capital Gains (LTCG) up to ₹1.25 lakh under Section 112A (non-taxable)
Who Can’t Use ITR-1?
Individuals with:
- Taxable LTCG or short-term capital gains
- Multiple house properties
- Carried-forward capital losses or foreign income
Eligibility for ITR-4
The ITR-4 is designed for:
- Resident individuals, HUFs, and firms (excluding LLPs)
- Business income under presumptive taxation (Sections 44AD, 44ADA, 44AE)
- Income up to ₹50 lakh including salary, house property, and LTCG up to ₹1.25 lakh (non-taxable)
Restrictions for ITR-4
Not suitable for:
- Directors in companies
- Holders of unlisted shares
- Individuals with foreign income, assets, or high agricultural earnings
Taxpayers are encouraged to verify all prefilled data and select the correct form based on their income sources to avoid future rejections or penalties.
For a seamless experience, visit the Income Tax e-filing portal, log in with your credentials, and follow the guided steps. The government urges all eligible individuals to use the extended deadline and file their returns in advance.
