ITR Application 2024-25: Graduated Taxpayers, New Deadlines and Key Tips

The Income Tax Department has officially launched offline Excel utilities for the 2025-26 Assessment Year ITR-1 (SAHAJ) and ITR-4 (SUGAM) (SUGAM) (SUGAM). The move allows salaried individuals, pensioners, freelancers and small business owners to benefit from their offline income tax returns without internet access. The tool allows users to verify return and generate a JSON file for uploading on the official electronic file portal.

Due to structural changes and delays in launching utilities, the Central Direct Taxation Commission (CBDT) has extended the deadline for filing ITR cases (such as July 31, 2025) from July 31, 2025 and September 15, 2025. However, the self-assessment tax must be paid by July 31, exceeding pages 234a and 234a and 234a and 234a and beyond volume 31.

Here is a simplified step-by-step ITR application guide for salary:

Select the correct ITR form

People with salary, property and other sources (such as interest) and salary below Rs 5 million should use ITR-1 (SAHAJ) (SAHAJ).
If you have capital gains, foreign assets/income, or multiple properties, select ITR-2. Submitting with the wrong form may invalidate your return.

Choose between old and new tax systems

Sacrificiated taxpayers must choose:

• Old tax system: higher deductions/exemptions (e.g., 80C investments such as HRA, PPF, NSC, etc.)
• New tax system: Lower flat tax rates but limited deductions

Note: The new system is selected by default. If you choose an old one, please let your employer know.

Collect key documents

Basic documents include:

• Employer’s Form 16 (Salary and TDS Details)
• Tax Credit Details for Form 26AS
• Annual Information Statement of Consolidated Income Information (AIS)
• Cross-verify your income and TD to avoid mismatch in the process.

Use offline or online filing options

• Offline Excel Utility: ITR-1 and ITR-4 available for Income Tax Portal
• Online Archive Platform: Portals such as Tax2Win and ClearTax simplify the process by providing pre-filled forms and guidance archives.

Track deadlines and learn about late filing rules

The deadline for the amendment of non-audited taxpayers is September 15, 2025, but the self-assessment tax must be cleared by July 31 to avoid interest penalty. Missed the deadline? You can still submit belated returns, or use ITR-U for returns for previous years (within two years).

Submit ITR on time to ensure smoother refunds, financial credibility and peace of mind. Salafied individuals should carefully select the correct form, choose the appropriate tax system, verify the tax credits and comply with the deadline. With the help of available digital and offline tools, ITR archives have become easier than ever. Maintain tax intelligence and confidence this year.