The Income Tax Department has officially notified all seven Income Tax Return (ITR) forms for Assessment Year (AY) 2025-26. However, taxpayers are currently unable to file their returns as the corresponding e-filing utilities have not yet been made available on the Income Tax e-filing portal.
ITR Forms Available, But Filing Utilities Pending
Although ITR forms such as ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), ITR-5, ITR-6, ITR-7, and ITR-V are now available for various categories of taxpayers—including salaried individuals, HUFs, firms, LLPs, and companies—the necessary online and offline filing tools are still awaited.
As of May 19, 2025, the Central Board of Direct Taxes (CBDT) also released the updated ITR-U form, aligning with the Finance Act, 2025. A notable change is the extended timeline for updated returns, now up to 48 months from the end of the relevant assessment year.
Why the ITR Utility Software Is Crucial
The ITR utility software plays a vital role in income tax return filing. It validates data, ensures schema compatibility, and provides a user-friendly interface for return submission. Filing utilities are typically provided in three modes:
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Online utility – Popular among individual taxpayers for self-filing
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Offline Java/JSON utility – Frequently used by tax professionals
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Excel utility – Another offline tool for ease of data entry and upload
Without these tools being enabled on the portal, return filing—whether done independently or through tax professionals—is not possible.
Expected Timeline for Utility Release
While there is no official announcement from the Income Tax Department regarding the launch date of the filing utilities, sources suggest that rollout is expected to begin in stages. Simpler forms such as ITR-1 and ITR-4 may be released between late May and early June 2025.
In the previous year, the department activated both offline and online filing for selected ITRs by April 16, 2024, allowing early compliance. However, for AY 2025-26, the technical adjustments required for the revised forms appear to be causing some delays.
What Should Taxpayers Do Now?
Taxpayers are advised to:
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Regularly check the official e-filing portal: www.incometax.gov.in
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Stay informed through reliable tax news sources
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Prepare documentation such as Form 16, bank statements, and investment proofs in advance
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Be ready to file once utilities are live to avoid last-minute rush before the due date of July 31, 2025
Conclusion
While all ITR forms are now notified, the actual return filing process for FY 2024-25 (AY 2025-26) is yet to commence due to the unavailability of e-filing utilities. With updates to forms and new provisions introduced under Budget 2025, the Income Tax Department is likely ensuring robust backend support before enabling return submission. Taxpayers must wait a little longer but can use this time for pre-filing preparations.