New Delhi: The Income Tax Department has enabled online filing for ITR-1 and ITR-4 for Assessment Year (AY) 2025–26, with a revised deadline of September 15, 2025, offering taxpayers additional time amid updated forms and technical upgrades.
After releasing Excel utilities for ITR-1 and ITR-4 in May, the department has now activated the e-filing portal for these forms. A key change this year is the integration of prefilled data, aimed at reducing manual errors and simplifying the filing process for salaried individuals and small business taxpayers.
Over 1 lakh returns have been filed in just five days since the portal went live for these forms, reflecting the early response from taxpayers.
Deadline Extended to Ease Filing Pressure
In a significant update, the last date for filing ITRs for AY 2025–26 has been extended from July 31 to September 15, 2025. The extension comes in the wake of changes in return forms and infrastructure updates on the portal. According to tax practitioners, this move is expected to reduce the last-minute burden on both filers and professionals during peak season.
Who Should Use ITR-1?
ITR-1 (Sahaj) is meant for resident individuals with income from salary, one house property, and other sources such as interest. The Income Tax Department has also allowed individuals with long-term capital gains (LTCG) up to Rs 1.25 lakh under Section 112A, where no tax is payable, to file using this form, a new provision effective April 2025.
Not eligible for ITR-1:
Individuals with short-term capital gains or taxable LTCG.
Those who sold property or have carry-forward losses.
Individuals with income from more than one house property.
Who Can File ITR-4?
ITR-4 is suited for resident individuals, Hindu Undivided Families (HUFs), and firms (excluding LLPs) with business income under the presumptive taxation scheme and total income not exceeding Rs 50 lakh.
It applies to:
Business income under Sections 44AD, 44ADA, 44AE.
Income from salary, one house property, and other sources.
LTCG under Section 112A up to Rs 1.25 lakh (non-taxable).
Not eligible for ITR-4:
Directors in companies.
Individuals holding unlisted shares.
Those with foreign assets, income, or high agricultural income.
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