How to Generate XML File for Income Tax Return

There are two methods for filing income tax returns: online and offline. With the former approach, you can fill out an online form with all the required information and submit it. The second approach requires you to download the relevant income tax tool in Java or Excel format, complete the form, save your modifications, create a JSON file, and upload it to the website. Online filing is the simplest and most advised way to submit your income tax return. JSON replaced XML as the new file format for pre-filled data or utility-generated files for upload starting in AY 2021–2022. In this guide, we will explain the process of generating your Income tax return using an XML file.

---

Table of Contents

• What is ITR XML File?

• Steps to File ITR with JSON File

• Different ITR Forms to Be Filed

• Prerequisites for Generating ITR JSON File

• Conclusion

• Frequently Asked Questions

---

What is ITR XML File?

One file type for the filed Income Tax Return (ITR) is XML. The Income Tax e-Filing Portal allows taxpayers to obtain the ITR XML file for any given fiscal year. The following uses for ITR XML are possible:

• See the ITR details

• Submit a revised ITR

• Verify the reported income's tax calculations

Additionally, taxpayers have the option to download prefilled XML files for ITR submission. It is simpler to upload the data you input in the offline form when it has been converted to a JSON file. The data will be readily supplied to the income tax department's web repository when the JSON file has been uploaded. Uploading the data you supplied is made considerably simpler when you convert an offline form to a JSON file. Once the JSON file is uploaded, the information is shared easily on the income tax department's website.

Steps to File ITR with JSON File

Step 1: Go to the e-filing portal for income taxes. On the website's home page, look for the "Download" option.

Step 2: Choose the assessment year to submit returns for. Select and download the appropriate ITR Form (offline utility) according to the type of income you received during the fiscal year. On your computer, install the supplied application.

Step 3: Take the following steps:

• Launch the installed utility.

• Choose the Assessment Year (AY) for your ITR.

• Pick Excel or Java Utility to generate the JSON file (Excel is the ideal choice).

• Download the appropriate ITR form according to your situation.

• Click ‘Pre-fill’ to pre-populate the details of personal information, income, tax payment/TDS, and other details.

Step 4: To calculate the tax and interest liability, click "Calculate" after entering the remaining data. You can also find out how much tax you have to pay or how much you will get back.

Step 5: Click "Generate JSON" after saving all the modifications. For convenient access, the resulting JSON file can be saved in the preferred location.

It is advised that you open the file and verify that all of the data you supplied is accurate. Upload the created JSON file after logging into your account on the e-filing portal. Your tax return filing is complete.

Different ITR Forms to Be Filed

• ITR-1: For resident individuals with total annual income from salary, one-house property, and other sources not exceeding Rs. 50 lakh. Income from agriculture of up to Rs. 5,000.

• ITR-2: For non-resident individuals and Hindu undivided families (HUF) who do not receive income from business or profession profits and gains but have capital gains, total income exceeding Rs. 50 lakh, agricultural income exceeding Rs. 5000, residents with foreign assets, and relief under sections 90 and 91.

• ITR-3: For individuals/Hindu undivided family (HUF) with income from profits from a business/profession.

• ITR-4: For resident individuals, HUFs, and businesses with an annual income not exceeding Rs. 50 lakh whose business or professional income is calculated in accordance with Section 44AD, 44ADA, or 44AE.

• ITR-5: For Firms, LLPs, BOI, and AOPs

• ITR-6: For all businesses incorporated under the Companies Act of 2013 or the previous Companies Act of 1956, except for those claiming section 11 exemption.

• ITR-7: For political parties under Section 139(4B), charitable or religious trusts under Section 139(4A), and hospitals and schools run under trust under Sections 139(4C) and 139(4D).

Prerequisites for Generating ITR JSON File

It is advised that you collect and preserve all required documentation close at hand before you start worrying about the ITR JSON file. According to your tax statement, you could require documents like an updated bank passbook, pay stubs, Form 16 or 26AS, proof of investment, insurance, loan, or rent receipts, among other things. To make filing your income taxes easier, do keep all of these documents close to hand.

Conclusion

One of the most crucial steps in filing taxes in India is learning how to create an XML file for your income tax return. When converting offline forms into XML files, using this file type makes it easier to upload data. Once the XML file has been submitted, data can be readily posted to the ITD's online repository. When utilising the offline utility, your income tax return is created using a JSON file, which is also used to import and download the data from your pre-filled return. By following the steps outlined here, you can rapidly and error-free create an XML/JSON file. Always use the correct ITR form and include accurate information when creating the XML/JSON file to avoid fines or legal repercussions.

Frequently Asked Questions

What is the ITR XML file?

XML is a file type. It is significantly simpler to upload the data you supplied when you convert an offline form to an XML file. Submitting the XML file will just distribute the data into the income tax department's web repository.

What is the ITR JSON file?

JSON is a file type. It's considerably simpler to upload the data you supplied when you convert an offline form to a JSON file. Submitting the JSON file will merely distribute the data into the income tax department's web repository.

How to upload an offline ITR JSON file?

There are two methods for filing an ITR: offline and online. You must first download the required income tax software in either Excel or JSON format before completing the form, saving your modifications, creating a JSON file, and uploading it to the website in order to submit an ITR offline.

Can I generate the XML file directly from the income tax portal?

No, the income tax portal allows only online return submission or offline file upload. XML files are specifically generated through the Income Tax Department’s offline utilities (Excel or Java-based) after you fill out your return details locally.

Which ITR forms support XML generation through offline utilities?

Forms ITR-1 to ITR-7 support XML generation, provided you download the correct utility for each. It is essential to choose the right utility based on the income sources and nature of the taxpayer.

Why is my 'Generate XML' button disabled in the offline utility?

This usually happens if you haven’t completed the validation of each sheet or skipped a mandatory field like PAN, assessment year, or return type. You must validate every tab to activate the button.

Can I use the same XML file for revised return filing?

No, revised returns require updated data. You need to open your original file in the utility, make necessary changes, and select "Revised Return" under filing type before generating a new XML.

Is it safe to send XML files via email for CA or accountant review?

While XML files can be shared digitally, they contain sensitive personal and financial data. It’s best to use encrypted emails or secure document-sharing platforms like Google Drive with restricted access.

Can I generate XML on a mobile device or tablet?

No. Offline utilities require Java Runtime or Excel with macros enabled, both of which are desktop-compatible tools. Mobile operating systems do not support the file environment needed.

How do I handle formula errors while generating XML in Excel utility?

Formula errors usually result from tampering with pre-set cells or using third-party spreadsheet apps. Always use Microsoft Excel (not Google Sheets or LibreOffice), and avoid overwriting formula fields.

Does the XML file include attached proofs or supporting documents?

No, XML files contain only structured return data. Supporting documents must be uploaded separately if requested by the portal or if the case is selected for scrutiny.

Can multiple returns be prepared and saved as XML on one computer?

Yes. Each XML is saved as a separate file, named with PAN and AY. You can store multiple returns locally on a system without conflict.

Why is my XML file not uploading despite successful validation?

This might happen if you selected the wrong assessment year or filing type in the utility. Also, ensure that the XML matches the exact schema version expected by the income tax portal.

How frequently are XML utilities updated?

Utilities are updated whenever there is a change in ITR schema or budget rules. It’s important to use the latest utility version available on the income tax portal before generating your XML.

Can I open the XML file to check its content?

Yes, you can open XML using a text editor like Notepad, but it will display raw code. The file is not meant for manual editing or human interpretation.

How do I know if the XML file is corrupted?

If the file fails to upload, shows zero bytes in size, or throws schema errors, it is likely corrupted. Regenerate the XML in a fresh utility instance.

Does re-generating XML erase previous entries?

No. You can reopen the utility file with saved entries, make changes, and generate XML again. Data will only be lost if you clear the form or use a new utility.

Can I use previous year’s utility to generate XML for the current AY?

No. Each utility is specific to its assessment year due to schema differences. Always download the latest utility matching the AY for which you’re filing.