Income Tax Department Activates Online Filing Facility for ITR-1 and ITR-4

The Income Tax Department on Friday officially announced the activation of online filing facilities for ITR-1 and ITR-4 for the Assessment Year (AY) 2026-27, marking the beginning of the income tax return filing process for millions of small and medium taxpayers across the country. The move is expected to provide significant convenience to salaried individuals, pensioners, small business owners, and professionals who fall under the eligibility criteria of these simplified return forms.

Sharing the update through its official handle on X (formerly Twitter), the department stated that both the Excel utility and the online filing functionality for ITR-1 and ITR-4 have now been enabled on the Income Tax Department’s e-Filing portal. Taxpayers can access the portal to prepare, validate, and submit their returns electronically for the income earned during the Financial Year (FY) 2025-26.

ITR-1, also known as Sahaj, is generally applicable to resident individuals having income from salary, one house property, family pension, and other sources such as interest income, subject to the prescribed income limits. On the other hand, ITR-4, commonly referred to as Sugam, is meant for individuals, Hindu Undivided Families (HUFs), and firms opting for the presumptive taxation scheme under sections 44AD, 44ADA, and 44AE of the Income Tax Act.

The forms for AY 2026-27 were earlier notified by the Central Board of Direct Taxes (CBDT) on March 30, paving the way for the commencement of the return filing season. With the online utilities now operational, eligible assessees can start filing their income tax returns without waiting further. Tax professionals believe that the early availability of utilities will help taxpayers complete compliance in a timely manner and reduce last-minute filing pressure closer to the due date.