Income Tax Department Releases Updated Excel Utilities, Validations and Schema for ITR-1 to ITR-4 for AY 2025-26 to Facilitate Accurate and Seamless E-Filing

The Income Tax Department has released updated Excel Utilities, Validations and Schema for ITR-1 to ITR-4 for AY 2025-26. These forms cater to various taxpayer categories, including salaried individuals, HUFs, and those with business income. The latest validation updates were released on 11-Jul-2025, while utility versions vary by form, with ITR-4’s latest update on 02-Jul-2025. JSON Schemas for ITR-2 and ITR-3 were also released. These updates support accurate e-filing through the income tax portal.

ITR 1

For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand

Document

Validations (506 KB)

Date of first release of validation 30-May-2025

Date of latest release of validation 11-Jul-2025

ITR 2

For Individuals and HUFs not having income from profits and gains of business or profession.

Document

Utility Excel Based (Version 1.0) (8.93 MB)

Date of release of first version of utility 11-Jul-2025

Document: Schema (45.4 KB)

Date of first release of JSON Schema 11-Jul-2025

Document: Validations (711 KB)

Date of first release of validation 11-Jul-2025

ITR 3

For individuals and HUFs having income from profits and gains of business or profession.

Document: Utility Excel Based (Version 1.0) (10.8 MB)

Date of release of first version of utility 11-Jul-2025

Document: Schema (85.8 KB)

Date of first release of JSON Schema 11-Jul-2025

Document: Validations (1.04 MB)

Date of first release of validation 11-Jul-2025

ITR 4

For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh

Document: Utility Excel Based (Version 1.1) (4.64 MB)

Date of release of latest version of utility 02-Jul-2025

Date of release of first version of utility 30-May-2025

Document: Validations (566 KB)

Date of first release of validation 30-May-2025

Date of latest release of validation 11-Jul-2025

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