How to Download, Edit, and Upload JSON Files in the New ITR Utility
- Rashmita Choudhary

- Jun 19
- 10 min read
Filing your Income Tax Return (ITR) has become more efficient with the introduction of JSON (JavaScript Object Notation) files and ITR utilities. These advancements simplify the process for taxpayers and professionals, ensuring a streamlined filing experience. JSON files allow for structured and efficient storage and transfer of tax-related data, which helps reduce errors and delays.
For the Financial Year 2024–25, the updated ITR utilities incorporate several changes, including revised forms and system enhancements. These improvements aim to make tax filing more accurate and user-friendly.
Using these utilities, taxpayers can generate and upload their ITR data in a JSON file format, ensuring that all required details are correctly captured. The step-by-step guide for filing ITR using the utility and JSON files includes downloading the utility, filling out the form, validating the data, and uploading the JSON file.
JSON files are crucial because they facilitate the efficient processing of tax data, reduce human error, and ensure compliance with the latest tax laws.
Table of Contents
What is a JSON File in the ITR Context?
In the context of Income Tax Return filing, a JSON file is a digital file format that stores structured data related to the taxpayer’s financial information. The Income Tax Department uses this format as part of the e-filing process to make it easier for taxpayers to submit their returns online. JSON files are designed to capture all the relevant information from the ITR utility form, including income details, deductions, TDS credits, and more.
When you file your ITR, the data you enter into the ITR form (via the Income Tax Department's online portal or the ITR utility) is saved in a JSON file format. This file is then uploaded to the government portal for validation, processing, and submission. JSON files allow for a structured and error-free submission of returns, ensuring that the data is in the correct format for the Income Tax Department to process.
Step 1: Downloading the ITR JSON Utility
The first step in filing your ITR using a JSON file is to download the correct ITR utility. The Income Tax Department provides an offline utility tool for each ITR form on its official website. Here’s how you can download it:
The downloaded utility allows you to input all the necessary details related to your income, deductions, taxes paid, and other required information. This data will be saved in a structured JSON file format that can later be uploaded to the e-filing portal.
Step 2: Preparing and Editing the JSON File
Once the ITR utility is downloaded and opened, you will need to fill in your tax-related information in the provided fields. These fields include your personal details, income details, deductions, tax payments, and TDS credits. As you enter the data, the utility will generate the corresponding JSON file in the background.
To ensure that the information is accurate and complete, follow these steps:
Personal Information: Start by filling in basic personal details like your PAN number, address, and contact information.
Income Details: Enter all relevant income sources, including salary, business income, capital gains, etc.
Deductions and Exemptions: Fill in details about deductions (under sections like 80C, 80D) and exemptions that apply to your situation.
Tax Paid: Input any advance tax paid, self-assessment tax, or TDS credits.
Verify Accuracy: Before proceeding, thoroughly verify that all information is accurate. Any discrepancies can lead to issues with filing or delays in processing your return.
The utility automatically generates a JSON file once all the data is entered. However, it’s important to review the file for accuracy before moving on to the next step.
Step 3: Generating and Uploading the JSON File
Once you’ve reviewed and confirmed the data in the utility, you can generate the JSON file. The utility will provide an option to save the data in JSON format.
Follow these steps:
After filling out all the details, click on the "Generate JSON" option within the utility.
Save the JSON file on your computer. Ensure that you save it in a location where you can easily locate it later.
Now that you have the JSON file, you need to upload it to the Income Tax Department’s e-filing portal:
Visit the e-filing portal: incometax.gov.in.
Log in using your credentials (PAN, password).
Navigate to the "Income Tax Returns" section and choose "File Income Tax Return."
Select the relevant assessment year and ITR form.
When prompted, upload the JSON file that was generated using the offline utility.
After uploading the file, the portal will validate the data and process the return.
Once validated, proceed to e-verify the return via Aadhaar OTP, EVC, or digital signature, depending on your preference.
Additional Resources and Latest Updates
Keeping up with the latest updates and changes to the Income Tax Return (ITR) filing process is essential for ensuring a smooth and timely submission. The Income Tax Department frequently issues notifications, revisions to filing procedures, and updates to the ITR forms. Being well-informed helps taxpayers avoid errors, comply with regulations, and file their returns accurately and on time. Below are some key resources you can use to stay updated:
Official Income Tax Website
The official Income Tax Department website is the primary source for all information related to ITR filing. It provides the most up-to-date announcements, circulars, and forms required for the filing process. The website also contains detailed instructions for filling out ITR forms, along with other relevant resources such as the status of pending refunds and notices from the tax authorities.
You can access a variety of essential tools and services, such as:
Form Downloads: The latest ITR forms, including forms for both individual taxpayers and businesses, are available for download. It is crucial to ensure that you are using the most current form, as any outdated form can lead to filing errors or rejections.
Notifications and Updates: The Income Tax Department regularly issues updates regarding deadlines, new provisions in tax laws, and changes in the tax filing process. The website’s “Latest News” section is regularly updated with announcements on important dates, such as the extension of ITR filing deadlines.
E-filing Services: The website offers an e-filing portal where you can file your ITR online. It provides all necessary functionalities, including the option to track the status of your refund, upload the necessary documents, and make payments for any taxes due.
Taxpayer Services: The website also has tools like “e-PAN” application services, “Taxpayer Services,” and a “Grievance Redressal” system to resolve issues. The website also offers the option to view your Form 26AS, which includes details about tax deducted at source (TDS) and other taxes paid.
For the most current information and updates on the filing process, visit incometax.gov.in.
TaxBuddy: Your Tax Filing Assistant
For those seeking a more streamlined and user-friendly filing experience, TaxBuddy is an excellent alternative to the official website, offering both self-filing and expert-assisted filing options. TaxBuddy simplifies the ITR filing process with its intuitive interface, personalized features, and assistance from tax professionals.
Here’s how TaxBuddy enhances your filing experience:
Easy-to-Use Interface: TaxBuddy’s platform is designed for both individuals with little to no tax filing experience and professionals looking for a hassle-free filing solution. The user-friendly interface walks you through each step of the filing process, from selecting the right ITR form to submitting it, making tax filing more accessible for everyone.
AI-Driven Assistance: TaxBuddy uses artificial intelligence (AI) to help you file your return more accurately. It offers suggestions for deductions, exemptions, and tax-saving strategies based on your personal financial details. This reduces human errors and ensures that all possible tax benefits are utilized.
Expert-Assisted Filing: For those who prefer personalized support, TaxBuddy offers expert-assisted filing, where a certified tax professional helps you prepare and file your return. This is ideal for individuals or businesses with complex tax situations who require professional advice and guidance.
Seamless Document Uploads: TaxBuddy enables you to upload all necessary documents directly onto the platform, such as Form 16, TDS certificates, and bank statements. This eliminates the need for physical paperwork and reduces the risk of missing important information.
Tracking and Notifications: Once your return is filed, you can track its status through the TaxBuddy platform. It also sends notifications about important updates, including your refund status and any additional action required, ensuring that you are always informed.
Post-Filing Support: After filing your ITR, TaxBuddy continues to support you with post-filing assistance, such as handling any notices or queries from the Income Tax Department. This comprehensive support ensures peace of mind and confidence that your filing is error-free.
For those looking to simplify their ITR filing experience, TaxBuddy provides a secure, accurate, and efficient platform that takes care of all your filing needs. With both self-filing and expert-assisted options available, TaxBuddy is designed to make tax filing easy, reliable, and quick.
VisitTaxBuddy to get started on your tax filing journey today.
Conclusion
Filing your Income Tax Return using the JSON utility provides a structured, accurate, and efficient way to submit your taxes. By understanding the process of downloading, editing, and uploading the JSON file, taxpayers can avoid common errors and ensure a smooth filing experience. However, for those who prefer professional assistance or a simpler process, TaxBuddy’s user-friendly platform offers expert assistance and step-by-step guidance for both self-filing and expert-assisted filing. With TaxBuddy, you can ensure that your return is filed accurately, on time, and in compliance with the latest tax regulations.
FAQs
Q1: What is a JSON file, and why is it used for ITR filing?
A JSON (JavaScript Object Notation) file is a lightweight data format used for storing and exchanging structured information. In the context of ITR filing, the JSON file is generated using the ITR utility, which holds your tax-related data in a structured format that can be uploaded to the Income Tax Department's e-filing portal. It is essential for submitting your ITR electronically, ensuring that your return is processed correctly by the system.
Q2: How do I download the ITR utility?
To download the ITR utility, visit the official Income Tax Department e-filing portal atincometax.gov.in. From there, select the ITR form that corresponds to your category (e.g., ITR 1, ITR 2, etc.). Once you select the form, download the utility for your respective assessment year and financial year. The utility is available for both Excel and Java versions.
Q3: Can I file my ITR without the JSON file?
No, you cannot file your ITR without the JSON file. The JSON file is crucial for submitting your ITR electronically on the e-filing portal. It contains all the structured data entered in the ITR utility, and the portal uses it to process and validate your tax return. Without it, your return cannot be submitted online.
Q4: How do I ensure my JSON file is error-free?
To ensure your JSON file is error-free, verify all the data entered in the ITR utility before generating the file. Double-check the accuracy of income details, deductions, TDS credits, and other financial information. The ITR utility performs basic checks and will highlight errors or missing data before generating the JSON file. It's also advisable to cross-check the information with relevant financial documents (such as Form 16 and bank statements) to ensure consistency.
Q5: Can TaxBuddy assist with generating and uploading the JSON file?
Yes, TaxBuddy can assist with generating and uploading the JSON file. TaxBuddy simplifies the entire ITR filing process by auto-populating tax information and ensuring that the JSON file is generated correctly. Once the JSON file is created, TaxBuddy uploads it to the Income Tax Department’s e-filing portal for you, streamlining the submission process and reducing the chances of errors.
Q6: What should I do if I encounter an error while uploading the JSON file?
If you encounter an error while uploading the JSON file, first review the error message provided by the e-filing portal. The portal will often give details about the specific issue, such as missing or incorrect information. You can return to the ITR utility, correct the issue, and regenerate the JSON file. If you're still having trouble, TaxBuddy’s expert team can help troubleshoot the issue and ensure that the file is uploaded successfully.
Q7: Can I edit the JSON file after generating it?
Once the JSON file is generated, it is not recommended to manually edit it. Editing the file manually can lead to errors or corrupt the data structure, potentially causing issues during submission. If you need to make changes to your ITR, return to the ITR utility, make the necessary updates, and regenerate the JSON file. This ensures the data remains consistent and error-free.
Q8: How do I e-verify my ITR after uploading the JSON file?
After uploading the JSON file, the next step is to e-verify your ITR. You can e-verify your return using options like Aadhaar OTP, Electronic Verification Code (EVC), or digital signature, depending on the method most convenient for you. Once verified, your return will be successfully submitted, and you will receive an acknowledgment from the Income Tax Department.
Q9: How long does it take to process my ITR after uploading the JSON file?
After you upload the JSON file and complete the e-verification, the Income Tax Department typically processes your ITR within a few weeks. Refunds are issued once the return has been processed. However, the processing time can vary depending on factors such as the complexity of the return and the volume of returns being processed at the time.
Q10: Is it safe to upload my JSON file on the Income Tax Department’s portal?
Yes, it is safe to upload your JSON file on the official Income Tax Department’s e-filing portal. The portal is encrypted and follows stringent security measures to protect your data. To ensure security, always verify that you are on the official website and avoid phishing scams. Do not upload your JSON file on any third-party websites that claim to file ITR for you.
Q11: Can I file my ITR without using the utility?
While it is possible to file your ITR directly on the Income Tax Department portal, using the ITR utility is highly recommended. The utility ensures that your data is correctly structured and formatted, reducing the risk of errors during submission. The utility also provides various validation checks and simplifies the filing process, especially for more complex returns.
Q12: What if I miss the deadline for uploading the JSON file?
If you miss the deadline for uploading the JSON file, you can still file a belated return by December 31, 2025, but penalties and interest may apply. The belated filing can be done through the same e-filing portal. Keep in mind that missing the deadline can result in delayed processing of refunds, and any outstanding taxes will accrue interest.









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