ITR Utility for AY 2025-26: How to File ITR-1, ITR-2, ITR-3, ITR-4 Using Offline Utility

The income tax department allows taxpayers to file income tax returns using offline mode. It has provided the facility of offline forms (JSON utility) and common utility for ITR-1 to ITR-4 applicable for FY 2024-25 (AY 2025-26). These offline forms can be easily uploaded in the income tax website, thereby finishing the filing process after e-verification. JSON is a file format used when downloading or importing your pre-filled return data into the offline utility and is also used when generating your prepared ITR in the offline utility. Let us understand how to file ITR returns through offline utility.

Offline utilities can be excel-based utility for the respective ITR forms or the common offline utility for all the ITR forms. For AY 2025-26, ITR form 1 to 4 are available in excel based utilities and also available in common offline utility. These utilities can be used to file the income tax returns for FY 2024-25 (AY 2025-26).

Common Offline Utility and Excel Based Utility download

Prerequisites for Availing this Service

To avail the offline utility services the user should:

• Be a registered on the e-filing portal
• Have a valid user ID and password 
• Should have downloaded the offline utility for ITR-1 to ITR-4, or ITR-5 to ITR-7.

To start with, the taxpayer has to first download the offline utility.

How to Download ITR-1, ITR-2, ITR-3 and ITR-4 Offline Utilities?

You can download the offline utility through the income tax downloads section. 

Step 1: Under the ‘Download’ section, select the relevant assessment year and click on the ‘Utility’ link under the ‘Common Offline Utility (ITR 1 to ITR 4)’ section.

You can also download the utility after logging into your e-filing account. Go to e-File > Income Tax Returns > File Income Tax Return > Select the relevant Assessment Year and Mode of Filing (Offline). 

Step 2: Extract the downloaded zip folder and install the common offline utility. Now click on the ‘Continue’ button.

Step 3: In the next screen, you can see three tabs. 

• Returns: Select this tab if you are filing the return for the 1st time, then click on ‘File returns’ in this tab.
• Draft Version of Returns: Select this tab if you want to see the draft version of your returns (already executed filing) and click on ‘edit’.
• Pre-filled Data: Select this tab to see all the pre-filled ITR information which you had previously imported into the utility.

Enter your login ID and password to download your prefill data.

Step 4: Considering you are filing a return for the first time. After clicking ‘File returns’ under the ‘Returns’ tab, select any of the below options:-

1. Download Pre-filled Data
2. Import Pre-filled Data
3. Import draft ITR filled in Online mode or import JSON generated from Excel/HTML utility.

After importing or downloading data, proceed to file the return.

Step 5: Select your status - whether you are an individual, HUF or others, and click on the ‘Continue’ button.

Step 6: In the next screen, select the ITR form under ‘I know which ITR Form I need to file’ and proceed. For FY 2024-25 (AY 2025-26), ITR form 1 to 4 are available in common offline utility.

Step 7: In the next screen, click on the ‘Let’s Get Started’ button.

Step 8: Select the appropriate reason for filing the income tax return and click on the ‘Continue’ button.

Step 9: Fill in all the relevant fields of the ITR (Income Tax Return) form and click on the ‘Proceed’ button.

Step 10: On the ‘Confirm Your Return Summary page’, you can see the summary of your tax computation based on the details filled in. If there is any tax liability, it will show you to ‘Pay Now’ or ’Pay Later’.

You can select the ‘Pay Now’ option to instantly pay the income tax liability. After payment, enter the challan number and BSR code in the details of payment.

Step 11: After reviewing your return, click on the declaration check box, fill in the declaration then proceed to preview and validate the return. 

Step 12: Verify all the errors by selecting the respective error and it will automatically take you to the error field. You can also download the JSON.

Step 13: After correction of all the errors and on successful validation, click on ‘Proceed to Verification’ to complete the verification process.

Step 14: You will be redirected to log in to the income tax e-filing portal.

Step 15: Click on the ‘Upload Return’ button.

Step 16: It is mandatory to e-verify the return to complete the return filing process. You have the option to e-verify now or e-verify later.

This way you can file ITR-1, ITR-2, ITR-3, and ITR-4 in offline mode. If you still face difficulties in ITR filing, you can reach out to ClearTax for assisted filing services or use our ITR filing tool. 

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