ITR Filing 2025

ITR Filing 2025: Only ITR-1 and ITR-4 Are Available Right Now, Check Details

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The Income Tax Department has opened ITR filing for AY 2025–26, but only ITR-1 and ITR-4 are available as of now. Know who can file, eligibility rules, and what’s new this year

ITR Filing 2025 Begins, But Only ITR-1 and ITR-4 Are Available Initially: The Income Tax Department of India has officially enabled e-filing of Income Tax Returns (ITRs) for Assessment Year (AY) 2025–26, starting with ITR-1 (Sahaj) and ITR-4 (Sugam). Other forms like ITR-2, ITR-3, and ITR-5 are expected to go live soon.

If you’re planning to file your return early, you’ll need to check your eligibility under ITR-1 or ITR-4. Filing has begun on the official portal.

1. Who Can File ITR-1 (Sahaj) for AY 2025–26

ITR-1 is meant for resident individuals with:

  1. Total income up to ₹50 lakh
  2. Income from salary, pension, one house property, or other sources (like FD interest)
  3. Agricultural income up to ₹5,000

You cannot use ITR-1 if:

  • You have capital gains
  • You hold foreign assets
  • You’re a director in a company
  • You own more than one house property

2. Who Can File ITR-4 (Sugam) for AY 2025–26

ITR-4 is for resident individuals, HUFs, and firms (other than LLPs) who:

  1. Have total income up to ₹50 lakh
  2. Earn income from business or profession under Presumptive Taxation Scheme
  3. Have interest income, one house property, or agricultural income under ₹5,000

You cannot use ITR-4 if:

  • You maintain regular books of accounts
  • Your business turnover exceeds ₹2 crore (or ₹50 lakh for professions)
  • You are a director in a company or hold foreign assets

3. What’s New in ITR Filing 2025

  1. Pre-filled forms have been improved for faster filing
  2. Aadhaar e-verification is mandatory within 30 days of filing
  3. New tax regime defaults unless the old regime is selected explicitly
  4. TDS/TCS data updated automatically from AIS and Form 26AS

4. ITR Filing Deadline for AY 2025–26

The last date to file ITR (without late fee) for most individuals is July 31, 2025. If you miss the deadline:

  • You may face a late fee of up to ₹5,000
  • You cannot carry forward certain losses
  • You may receive tax notices and interest

5. How to File ITR-1 or ITR-4 Online

  1. Visit https://www.incometax.gov.in
  2. Login with your PAN/Aadhaar and password
  3. Go to e-File > Income Tax Return > File Income Tax Return
  4. Choose AY 2025–26 and applicable ITR form
  5. Fill and review pre-filled details
  6. Submit and e-verify via Aadhaar OTP, net banking, or DigiLocker

Don’t Wait, File Early if Eligible for ITR-1 or ITR-4

If your income profile fits ITR-1 or ITR-4, you can file your taxes right now and avoid last-minute hassles. Keep documents like Form 16, interest certificates, and bank statements ready. For other ITR forms, stay tuned as the Income Tax Department will release them soon.

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