The Excel utilities for ITR-1 and ITR-4 for Assessment Year 2025-26 are now available on the official Income Tax website. These offline tools allow users to carefully fill and recheck tax return data before generating a JSON file for upload, which can be beneficial for those with poor internet connections. Early reports suggest that data from previous years' JSON files can be imported into the ITR-1 utility, though compatibility with ITR-4 and newer versions is still being explored.