New Delhi: The Income Tax Department has officially opened the filing window for Income Tax Returns (ITR) for Assessment Year 2026-27, enabling taxpayers to begin filing returns through the e-filing portal using both online forms and Excel utilities for ITR-1 and ITR-4.
The department announced the rollout through its official social media channels on Friday, allowing taxpayers to start the return filing process earlier than in previous years. The move is expected to benefit salaried employees, freelancers, professionals and small businesses preparing to file returns for the financial year 2025-26.
ITR-1 and ITR-4 filing now available
The filing facility currently covers ITR-1 and ITR-4 forms, which are among the most commonly used return forms by individual taxpayers and small businesses across the country.
ITR-1, also known as Sahaj, is meant for resident individuals earning income from salary, one house property and other sources such as interest income, where the total annual income does not exceed Rs 50 lakh.
Meanwhile, ITR-4, known as Sugam, is designed for individuals, Hindu Undivided Families (HUFs) and firms opting for presumptive taxation schemes related to business and professional income.
Tax experts noted that the early opening of the filing window gives taxpayers additional time to collect documents, verify deductions and complete submissions without last-minute pressure.
Excel utilities introduced for offline filing
The Income Tax Department has also released Excel utilities for both ITR-1 and ITR-4 forms. These utilities allow taxpayers to prepare their returns offline before uploading them to the e-filing portal.
Using the Excel utility, taxpayers can enter income details, deductions, tax payments and other financial information, validate the data and generate a JSON file required for final online submission.
The offline utilities are particularly useful for individuals who prefer preparing returns manually or in situations where complete online filing functionality is introduced in phases.
Tax consultants said the Excel-based filing system remains popular among users who wish to carefully verify calculations and maintain offline copies of return documents before submission.
Relief for salaried employees and small businesses
The opening of the filing process is expected to provide relief to salaried employees, freelancers and small business owners who often begin tax planning and compliance activities soon after the financial year concludes.
Experts advised taxpayers to keep important documents ready before filing, including Form 16, bank interest certificates, investment proofs, TDS details and Aadhaar-PAN linkage confirmation.
Professionals also recommended verifying Annual Information Statement (AIS) and Form 26AS details on the portal to avoid mismatches and notices later.
For taxpayers opting under presumptive taxation schemes, proper declaration of turnover and professional receipts remains essential while filing ITR-4.
Department urges use of official portal
The department urged taxpayers to use only the official e-filing portal for return filing and related updates. Authorities also cautioned users against relying on unofficial links or third-party platforms claiming to offer filing assistance.
Officials stated that additional ITR forms and utilities are expected to be enabled in phases over the coming weeks.
The rollout comes amid several changes in income tax rules and compliance procedures introduced from April 1 for the new financial year, making early preparation important for taxpayers across categories.
Tax experts believe the earlier launch of filing services could help reduce portal congestion near deadlines and improve the overall filing experience for millions of taxpayers.