Common Offline Utility for filing Income-tax Returns ITR 1, ITR 2, ITR 3 and ITR 4 for AY 2026-27

Notification/Circular No.: News dated June 23, 2026 for ITR-1 to ITR-4
Applicable Act/Rule: Income-tax Act, 2025

The Income Tax Department has released the Excel Utilities of ITR-1, ITR-2, ITR-3 and ITR-4 for AY 2026-27. These utilities help taxpayers prepare returns offline, validate details, and generate upload files for submission on the e-filing portal.

  • ITR-1 applies to Salaried employee with income up to ₹50 lakh and simple income sources
  • ITR-2 applies to Salaried employee with capital gains, foreign assets, or more complex investments
  • ITR-3 applies to Proprietor, freelancer, consultant, trader, or professional maintaining books of account
  • ITR-4 applies to Small business/professional opting for presumptive taxation under Sections 44AD/44ADA/44AE

 

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

To stay updated Subscribe to our newsletter today

Explore other Legal updates on the Corplico and follow us on LinkedIn to stay updated 

Post Views: 23

Schedule A Demo