Key Precautions for Filing ITR-1 and ITR-4 for FY 2024-25 (AY 2025-26) Using Excel-Based Offline Utility

🧾 Introduction

The Income Tax Department has released the Excel-based offline utilities for filing ITR-1 (Sahaj) and ITR-4 (Sugam) for Financial Year 2024-25 / Assessment Year 2025-26. This tool is ideal for taxpayers who prefer filling their return details offline and then uploading the generated JSON file on the portal.

While this method is convenient and allows better control over data entry, there are several important precautions you must take to ensure a smooth, error-free filing experience.

⚠️ 1. Download Only the Official Utility

Always download the Excel utility from the official Income Tax e-Filing Portal only. Avoid third-party tools to prevent compatibility or data breach risks.

🧩 2. Enable Macros in Excel

The ITR Excel utility uses macros to generate JSON files. After downloading:

• Open Excel and enable macros (usually via "Enable Content" prompt at the top).

• If macros are disabled, key functionalities like 'Validate' and 'Generate JSON' won’t work.

🗃️ 3. Use Compatible Excel Versions

Ensure your system uses a compatible version of Microsoft Excel:

• Microsoft Excel 2010 and above (Windows)

• Avoid using open-source spreadsheet software (e.g., LibreOffice), as they may not support macros.

📌 4. Double-check PAN and Personal Details

Incorrect entry of PAN, name, or Aadhaar can result in:

• Rejection of your return

• Mismatch with pre-filled data
  Always cross-check with your PAN card and Aadhaar before generating the JSON file.

🏦 5. Validate Bank Details Carefully

If you’re expecting a refund, make sure:

• Bank account is pre-validated on the e-filing portal

• IFSC and account number are correctly entered in the utility

• Use the account where you want the refund credited

📋 6. Match TDS and Interest Income with Form 26AS & AIS

Don’t rely solely on memory or manual statements:

• Download Form 26AS and AIS (Annual Information Statement) from the portal

• Ensure your TDS, interest income, and other credits match with government data

• Any mismatch can trigger notices or delay refunds

💰 7. Declare All Income Sources

Even if you're filing ITR-1 or ITR-4:

• Declare interest from savings accounts, FDs, recurring deposits, dividend income, etc.

• For ITR-4 (presumptive income), keep basic books or estimate profit reasonably under Section 44AD or 44ADA

🔐 8. Validate and Generate JSON Without Errors

Once data is entered:

• Click Validate on each sheet (Personal Info, Income, Deductions, Taxes Paid)

• Only after successful validation, click "Generate JSON"

• Upload the JSON file on the Income Tax e-filing portal under "Income Tax Return → Upload Return"

🧾 9. Do Not Upload Incomplete Returns

Incomplete returns or unverified JSON files may be:

• Rejected by the system

• Marked as defective under Section 139(9)
  Ensure all required sections are filled and validated before generating the JSON.

✅ 10. E-Verify Your Return

After successful submission:

• Complete e-verification using Aadhaar OTP, Net Banking, or EVC

• Unverified returns are treated as not filed

📅 Important Dates for AY 2025-26

• Last date to file without late fee: 31st July 2025

• Belated return deadline: 31st December 2025

🧠 Final Thoughts

The Excel-based utility for ITR-1 and ITR-4 is a powerful offline tool, but it requires caution, accuracy, and updated records. Always cross-verify your entries, download official tools, and stay updated with the Income Tax Department’s circulars.

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