Major Income Tax Portal Updates – September 2025: Excel and Offline Utilities Now Available for AY 2025-26

Major Income Tax Portal Updates – September 2025: Excel and Offline Utilities Now Available for AY 2025-26

The Income Tax Department has made some significant updates and announcements on its portal related to Income Tax Return (ITR) filing. These updates are related to the assessment years 2021-22, 2022-23, and 2025-26. The following are the recent updates made on the income tax portal:

1. Excel Utilities Released for Updated Returns – ITR-5, ITR-6, ITR-7

• The Income Tax Department has made available Excel utilities to file updated returns for ITR-5, ITR-6, and ITR-7 for assessment years 2021-22 and 2022-23, as per the Finance Act 2025.
• Updated returns are filed by the taxpayers to declare the income that was previously missed or incorrectly reported after the deadline for filing the revised return has passed. The released Excel utilities will help taxpayers to file the same updated returns for the assessment years 2021-22 and 2022-23.

2. Offline Utility for ITR-5 for AY 2025-26 Released

• The Income Tax Department has made available the offline utilities to file the ITR-5 for the assessment year 2025-26 (financial year 2024-25).
• This update is useful for organisations or individuals who fall under the ITR-5 category and prefer offline preparation and submission.

Common Offline Utility (ITR 1 to ITR 4)

Till now, the tax department has released offline utilities for ITR 1, ITR 2, ITR 3 and ITR 4 for the assessment year 2025-26.

ITR 1

• For individuals being a residents (other than not ordinarily resident), having a total income of Rs. 50 lakh and having Income from Salaries, one house property, other sources (Interest, etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs. 5 thousand.

ITR 2

• For Individuals and HUFs not having income from profits and gains of business or profession.

ITR 3

• For individuals and HUFs having income from profits and gains of business or profession.

ITR 4

• For Individuals, HUFs and Firms (other than LLPs), being a resident, having a total income of Rs. 50 lakh, having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh.

ITR 5

• For persons other than (i) an (i) individual, (ii) a Hindu Undivided Family (HUF), (iii) a company and (iv) a person filing Form ITR-7.

ITR 6

• For Companies other than companies claiming exemption under section 11.

ITR 7

For persons, including companies, required to furnish a return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.