Forms Released For Income Tax Return Filing For AY 2025–26 But E-Filing Still Pending
Updated: 02-06-2025 at 12:33 PM
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The Income Tax Department has officially notified all 7 Income Tax Return (ITR) forms for Assessment Year (AY) 2025–26, ITR-1 to ITR-7, as well as the Excel-based offline utilities for ITR-1 (Sahaj) and ITR-4 (Sugam), so taxpayers may prepare these returns offline. The e-filing portal has not yet been made available for online submission of these returns. Tax experts continue to recommend filing returns after 15 June 2025 to make sure that taxpayers have all their documents, such as Form 16 and their Statement of Financial Transactions (SFT), and for system updates to finish.
Update On The ITR Forms And Utilities
As of May 30, 2025, the Income Tax Department has provided the offline Excel-based utilities for ITR-1 and ITR-4. (There are only 15 forms available for e-filing.) These utilities enable taxpayers to work in "offline" mode to prepare their returns by entering their income and billing particulars, validating them for correctness and subsequently generating a JSON file to upload to their online portal account for submission. The filing portal, however, has not been enabled for taxpayers to file their returns - that facility is still not available.
The delays in any furnishing of their respective returns may arise from the following:
1. Lack of E-Filing Utilities Released:
The e-filing utilities, by way of returns submitted (other than ITR-1 and ITR-4), have not been released.
2. TDS Certificates Not Received:
Employers must furnish Form 16 to employees by June 15 2025. If a return to be submitted were to include Form 16 particulars and filed with ITR, then there is every likelihood for discrepancies to arise.
3. Financial Transactions Updated:
The Statement of Financial Transactions (SFT) is updated in the e-filing portal by mid-June. SFT provides the taxpayer with a consolidated view of all TDS credits, advance tax paid and high-value transactions.
Also Read: Rectify Income Tax Return In Case You Have Claimed False Deduction
Why Should Taxpayers Wait To File Income Tax Returns Until After 15 June 2025?
Tax experts are now advising taxpayers to defer filing their Income Tax Returns (ITR) for the financial year 2024–25 (assessment year 2025– 26) until after 15 June 2025. The income tax department issued the ITR forms by the end of April 2025. However, the utilities or online software to file ITR were not released.
Filing ITR before June 15 can create complications. First, TDS certificates, such as Form 16, were not usually issued before mid-June. Filing ITR without Form 16 can create discrepancies. Second, the Statement of Financial Transactions (SFT), which tracks and documents records of high-value transactions, is usually up to date by the second week of June. Finally, early filers could face technical problems or glitches if they use an early version of the forms.
Hence, taxpayers are advised to wait until mid-June when their documentation is updated and there is less of a chance that they will experience processing problems.
Understanding The ITR Forms And Their Applicability
The Income Tax Department has issued the newest version of the ITR forms for the assessment year 2025–26. If you select the wrong form, it can lead to defective returns, penalties, and delays in refunds! Each form is specifically designed for different types of income and different types of taxpayers:
| ITR Form | Applicability | Who Should File |
|---|---|---|
| ITR-1 (Sahaj) | For resident individuals (other than not ordinarily resident) with total income up to ₹50 lakh | Salaried individuals, pensioners, one-house property income, and income from other sources (excluding lottery or racehorses). Not applicable for capital gains or business/profession income. |
| ITR-2 | For individuals and HUFs not having income from business or profession | Includes income from capital gains, more than one house property, foreign assets, or directorship in companies. |
| ITR-3 | For individuals and HUFs having income from business or profession | Required if the taxpayer earns income from a proprietary business or profession (even as a freelancer or consultant). |
| ITR-4 (Sugam) | For resident individuals, HUFs, and firms (other than LLPs) having presumptive income under Sections 44AD, 44ADA, or 44AE | Suitable for small businesses, professionals, and transporters who want to declare income under the presumptive taxation scheme. Total income must be up to ₹50 lakh. |
| ITR-5 | For entities other than individuals, HUFs, companies (except those required to file ITR-7) | Applicable to partnerships, LLPs, associations of persons (AOPs), bodies of individuals (BOIs), and artificial juridical persons. |
| ITR-6 | For companies other than those claiming exemption under Section 11 (income from property held for charitable or religious purposes) | All domestic companies, including private limited companies and startups, that are not charitable trusts or institutions. Must be filed electronically only. |
| ITR-7 | For persons including companies required to furnish returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D) | Used by trusts, political parties, research institutions, universities, colleges, and other specified institutions claiming exemption under the Income Tax Act. |
Choosing the proper form is very important for the correct filing and smooth processing of returns.
Also Read: Missed Filing GST Returns? GST Amnesty Scheme Can Help
ITR Deadline Extended
The Income Tax Department has now extended the mandate filing compliance due date by the income tax returns (ITR) for the year of account 2024–25 (Assessed year 2025–26) from the deadline of July 31, 2025, to September 15, 2025. The extension has been occasioned by delays in releasing ITR forms and utilities required for filing. This extension gives taxpayers, particularly those individuals who are salaried employees, extended time to comply with their tax obligations without penalty. The department has also not yet released the required tax filing utilities, thereby contributing to the extension of the timeframe.
Conclusion
The Income Tax Department has a good start in releasing the ITR forms and the Excel utilities for AY 2025-26, though it has not yet activated its e-filing portal for e-filing. For taxpayers, it is advisable to wait until after 15th June, 2025, to have some time to ensure all relevant documentation is in order, along with some system technical updates. This will enable a smoother filing process, both accurate and allow tomid-June when review their copy thoroughly. Remaining compliant and holding information without engaging in tax regulation omissions, it is important and very helpful to stay informed and remain current with timelines.
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