Income Tax Breaking: ITR Forms 1 and 4 now enabled in Online mode:

Income Tax Breaking: ITR Forms 1 and 4 now enabled in Online mode We have some good news for Income Tax Return (ITR) filers. ITR Forms 1 and

ITR Forms 1 and 4 now enabled in Online mode

CA Pratibha Goyal

Jun 4, 2025

Last update on Jun 4, 2025

Income Tax Breaking: ITR Forms 1 and 4 now enabled in Online mode We have some good news for Income Tax Return (ITR) filers. ITR Forms 1 and 4 are now enabled to file through the online mode with prefilled data for the assessment year 2025-26 (financial year 2024-25) for taxpayers. Income Tax Forms Available as of Now:

ITR Form	Date of Notification	Offline		Online
ITR Form	Date of Notification	JSON Utility	Excel	Online
1	29.04.2025	Common Offline Utility has not been released	Released on 29.05.2025	Released on 04.06.2025
2	03.05.2025		Not released	Not released
3	30.04.2025		Not released	Not released
4	29.04.2025		Released on 29.05.2025	Released on 04.06.2025
5	01.05.2025	Not released	Not released	Not released
6	06.05.2025	Not released	Not released	Not released
7	09.05.2025	Not released	Not released	Not released

Last week, ITR Filing Excel Utilities for ITR-1 and ITR-4 were enabled for the relevant year, and now online utilities have been enabled. Who Can File ITR-1?

Resident (Other than Non-Ordinary Resident)
Total income up to Rs. 50 lakh
Income from Salaries
One house property
Other sources Income (Interest etc.)
Long-term capital gains under section 112A upto Rs. 1.25 lakh
Agricultural income up to Rs. 5 thousand

Who cannot file ITR-1?

Individual who is either Director in a company or has invested in unlisted equity shares
In cases where TDS has been deducted u/s 194N
If income-tax is deferred on ESOP
Individual who has assets (including financial interest in any entity) located outside India

When the above conditions are fulfilled and person has income from business and profession which is computed under sections 44AD, 44ADA or 44AE, you can file ITR-4. Persons means Individuals, HUFs and Firms (other than LLP).

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.