The Income Tax Department has officially released the Excel-based utilities for both ITR-1 (Sahaj) and ITR-4 (Sugam) for Assessment Year 2026-27. Taxpayers eligible under these simplified return forms can now begin preparing and filing their income tax returns using the latest utilities released on 15 May 2026.
The release of these utilities is significant for salaried individuals, pensioners, freelancers, professionals, small business owners, and presumptive taxpayers who fall under the specified income limits and filing conditions.
ITR 1
For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, two house properties, 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
Document Utility Excel Based (Version 1.0) (4 MB)
- Date of release of latest version of utility: 15th May 2026
- Date of release of first version of utility: 15th May 2026
Document Schema 
(145 KB)
- Date of first release of JSON Schema: 15th May 2026
- Date of latest release of JSON Schema: 15th May 2026
Document Validations (543 KB)
- Date of first release of validation: 15th May 2026
- Date of latest release of validation: 15th May 2026
ITR 4
For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and 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
Document Utility Excel Based (Version 1.0) (5 MB)
- Date of release of latest version of utility: 15th May 2026
- Date of release of first version of utility: 15th May 2026
Document Schema (245 KB)
- Date of first release of JSON Schema: 15th May 2026
- Date of latest release of JSON Schema: 15th May 2026
Document Validations (637 KB)
- Date of first release of validation: 15th May 2026
- Date of latest release of validation: 15th May 2026
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