The Income Tax Department on Friday enabled online filing of ITR-1 and ITR-4 forms for the assessment year 2026-27, providing relief to small and medium taxpayers.
“The Excel utility and Online filing for ITR-1 and ITR-4 for AY 2026-27 has been enabled and is now available for taxpayers on the e-Filing portal,” the I-T Department said in a post on X.
The forms for filing Income Tax Returns (ITRs) for income earned during the 2025-26 financial year were notified on March 30. With the activation of online filing and Excel utility support, taxpayers can now begin submitting their returns. The deadline for filing ITR-1 by individual taxpayers is July 31, while non-audit taxpayers filing ITR-4 can submit returns till August 31.
ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simplified return forms designed mainly for small and medium taxpayers. Sahaj can be filed by resident individuals with an annual income of up to Rs 50 lakh from salary, one house property, other sources, and agricultural income up to Rs 5,000 annually. It also allows reporting of Long Term Capital Gains (LTCG) up to Rs 1.25 lakh per year.
Sugam, on the other hand, can be filed by individuals, Hindu Undivided Families (HUFs), and firms other than LLPs, with a total annual income of up to Rs 50 lakh and earnings from business or profession.