ICAI Issues Checklist for Filing ITR-1 and ITR-4 for AY 2025-26



Quick Summary
The Institute of Chartered Accountants of India (ICAI) has published a detailed checklist to help taxpayers and professionals accurately prepare and file Income Tax Returns (ITR) forms ITR-1 and ITR-4 for Assessment Year 2025-26. This guide offers step-by-step instructions, covering eligibility, filing methods, pre-requisites like PAN-Aadhaar linkage, and section-wise details on income, deductions, and new tax regime provisions. The checklist aims to minimise errors and ensure compliance with the latest CBDT requirements.

The Institute of Chartered Accountants of India (ICAI) has released a comprehensive Checklist for Preparation of Income Tax Return (ITR) Forms ITR-1 and ITR-4 for AY 2025-26. Published by the Direct Taxes Committee of ICAI, the guide aims to assist taxpayers and professionals in accurate return filing, in line with the latest changes in tax laws and reporting requirements.

The checklist, authored under the guidance of CA. Piyush S Chhajed, Chairman of the Direct Taxes Committee, provides step-by-step instructions for preparing and filing ITR-1 (Sahaj) and ITR-4 (Sugam). It covers:

ICAI Checklist for ITR-1 and ITR-4 Filing AY 2025-26
  • Eligibility and Applicability of ITR-1 and ITR-4
  • Modes of Filing - online, offline utility, and paper filing (for super senior citizens)
  • Pre-requisites such as PAN-Aadhaar linkage, pre-validation of bank accounts, and e-verification process
  • Detailed Section-wise Guidance including income reporting, deductions, tax computation, and verification requirements
  • New Provisions for AY 2025-26, including default applicability of the new tax regime and updated reporting under section 139(1).

ICAI highlighted that the checklist is designed to minimize errors, ensure compliance with CBDT's new ITR forms, and support chartered accountants in advising taxpayers effectively. With frequent amendments to tax laws and additional reporting requirements each year, the institute emphasized the need for such structured resources.

The due date for filing ITR-1 and ITR-4 for AY 2025-26 has been extended to September 15, 2025, giving taxpayers additional time to comply.

This initiative reflects ICAI's commitment to capacity building, taxpayer awareness, and enhancing ease of compliance in India's evolving direct tax landscape.

Official copy of the checklist has been attached 

FAQ :

The checklist aims to assist taxpayers and professionals in accurately preparing and filing Income Tax Return forms ITR-1 and ITR-4 for AY 2025-26, ensuring compliance with the latest tax laws and reporting requirements.

The checklist covers eligibility and applicability of ITR-1 and ITR-4, modes of filing, pre-requisites like PAN-Aadhaar linkage, bank account pre-validation, e-verification, and detailed section-wise guidance on income reporting, deductions, and tax computation.

Yes, the checklist includes new provisions for AY 2025-26, such as the default applicability of the new tax regime and updated reporting requirements under section 139(1).

The due date for filing ITR-1 and ITR-4 for AY 2025-26 has been extended to September 15, 2025.

The checklist has been issued by the Institute of Chartered Accountants of India (ICAI) through its Direct Taxes Committee.




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