ITR filing 2025: Know Who can File ITR-1 and ITR-4

The Central Board of Direct Taxes has issued the Excel-based utilities for ITR-1 and ITR-4 filers

ITR filing for AY26 Has Started For These taxpayers

Nidhi | Jun 2, 2025 |

ITR filing 2025: Know Who can File ITR-1 and ITR-4

ITR filing 2025: Know Who can File ITR-1 and ITR-4

The Income Tax Return filing has already started for the Financial Year 2024-25. The Central Board of Direct Taxes (CBDT) has issued the Excel-based utilities for ITR-1 and ITR-4 filers. There was a major delay in notifying ITR forms and revising online and offline utilities.

Due to this delay, the Income Tax Department has extended the due date to file ITR. Earlier this deadline was July 31, 2025. However, now it has been extended to September 15, 2025, for taxpayers who do not need to be audited.

As per data from the website of the Income Tax Department, 54,389 ITRs have been submitted for FY 2024-25. Out of these filed ITRs, 48,975 have been verified. However, no ITR has been processed till now.

Also Read
Key Income Tax Deadlines to Remember in June 2025

Table of Content
  1. Who is Eligible to File ITR-1 (Sahaj) for AY26?
  2. Who is Not Eligible to File ITR-1?
  3. Who is Eligible to File ITR-4 (Sugam)?
  4. Who is Not Eligible to File ITR-4?

Who is Eligible to File ITR-1 (Sahaj) for AY26?

The following individuals can file ITR-1:

  • Your total income is not more than Rs 50 lakh.
  • You have capital gains under section 112A of up to Rs 1.25 lakh with no loss carried forward or brought forward.
  • You have agricultural income of up to Rs 5,000.
  • You have Income from a salary or pension.
  • You have Income from sources other than Winnings from lottery, Income from racehorses.
  • You have income from one house property with no loss carried forward from previous years.

Who is Not Eligible to File ITR-1?

You cannot file ITR-1 if you meet the following conditions.

  • Your total income is more than Rs 50 lakh.
  • You have agricultural income of more than Rs 5,000.
  • Your capital gains under section 112A are more than Rs 1.25 lakh.
  • You have unlisted equity shares during the financial year.
  • You earn income from a business or profession.
  • You earn income from more than one house property.
  • You have any foreign financial interests or assets or hold signing authority in a foreign account.
  • You are a director of a company.
  • You are a Resident but Not Ordinarily Resident (RNOR) or Non-Resident (NRI).
  • If you have brought forward a loss or want to carry forward a loss under any head of income
  • You have foreign income during the financial year.

Who is Eligible to File ITR-4 (Sugam)?

ITR is for individuals, Hindu Undivided Families (HUFs), and resident partnership firms (other than LLP) whose income includes:

  • Total income up to Rs 50 lakh, and
  • You have Income from Business or Profession under Section 44AD, Section 44ADA, and Section 44AE.
  • You have income from salary or pension.
  • You have income from one house property without any loss carried forward or brought forward.
  • You have income from other sources (other than winnings from lotteries and racehorses).
  • You have LTCG of up to Rs 1.25 lakh without carry-forward or brought-forward capital loss.

Who is Not Eligible to File ITR-4?

The following individuals cannot file ITR-4:

  • Your total income is more than Rs 50 lakh.
  • You have any foreign assets or have a signing authority in any foreign account.
  • You have income from more than one house property.
  • You have foreign income.
  • You are a Director in a company.

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Author Bio
Nidhi
Name: Nidhi
Designation: Content Writer
Company: Studycafe
Location: Delhi, India
Total Posts: 1783

Nidhi is a skilled content writer specializing in personal finance. She creates clear, engaging articles on mutual funds, investments, insurance, and wealth-building strategies. With a passion for simplifying complex financial topics, Nidhi helps readers make informed money decisions with confidence. She can be reached at [email protected]

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