ITR Utility for AY 2025-26: Using Offline Utility to File ITR-1, ITR-2, ITR-3, ITR-4
- Rajesh Kumar Kar
- Jul 14
- 7 min read
Taxpayers are permitted to file income tax returns offline besides online filing. For FY 2024-25 (AY 2025-26), it has made offline forms (JSON utility) and a common utility for ITR-1 to ITR-4 available. You can utilize these offline forms to file your ITR for FY 2024–2025 (AY 2025–2026). When generating your prepared ITR in the offline tool, as well as when downloading or importing your pre-filled return data, JSON is the file type that is utilized. Let's examine how to use an offline tool to file ITR returns.
Table of Contents
Prerequisites for Availing of Income Tax Offline Utility
The user should do the following to access the offline utility services:
The first step is for the taxpayer to download the offline utility.
Steps to Download ITR-1, ITR-2, ITR-3 and ITR-4 Offline Utilities
The income tax e-filing website, www.incometax.gov.in, offers the offline utility for download.
Step 1: Choose the appropriate assessment year from the "Download" section, then click the "Utility" link in the "Common Offline Utility (ITR 1 to ITR 4)" area. Once you have logged into your e-filing account, you can also download the software. Select Income Tax Returns > File Income Tax Return under e-File. Choose the applicable Assessment Year and Offline Filing Mode.
Step 2: Install the utility after extracting the downloaded zip folder. Click the "Continue" button now.
Step 3: Three tabs are visible on the following screen.
Returns: If this is your first time filing a return, opt for this tab and click "File returns."
Draft of Returns: If you wish to view the draft version of your returns (a file that has already been completed), select this tab and click "edit."
Pre-filled Data: To view all of the pre-filled ITR data you have imported into the tool, select this tab.
Step 4: Given that this is your first time submitting a return. Choose one of the following options after selecting "File returns" under the "Returns" tab:
Get Pre-Filled Data
Bring in Pre-Filled Data
Import a JSON file created by an Excel or HTML tool, or import a draft ITR completed online.
Once the data has been downloaded or imported, file the return.
Step 5: Click "Continue" after selecting your status.
Step 6: Choose the ITR form under "I know which ITR Form I need to file" on the following screen, then continue.
Step 7: Select the "Let's Get Started" option on the following screen.
Step 8: Click "Continue" after selecting the relevant justification for submitting the income tax return.
Step 9: Click "Proceed" after filling in all the required fields on the ITR form.
Step 10: You may view the summary of your tax computation based on the information you entered on the "Confirm Your Return Summary page." It will prompt you to either "Pay Now" or "Pay Later" if there is a tax obligation. To pay the income tax obligation immediately, you can use the "Pay Now" option. Once the payment has been made, the BSR code and challan number should be entered in the payment details.
Step 11: Click the declaration check box, complete the declaration, and then preview and validate your return after you've reviewed it.
Step 12: Check for all errors by picking the appropriate one, which will direct you to the error area automatically. The JSON is also available for download.
Step 13: Click "Proceed to Verification" to finish the verification process after all mistakes have been fixed and validation has been successful.
Step 14: You'll be taken to the income tax e-filing portal to log in.
Step 15: Click the "Upload Return" button.
Step 16: To finish the return filing procedure, the return must be e-verified. Either now or later, you can choose to e-verify.
You can file ITR-1, ITR-2, ITR-3, and ITR-4 offline in this manner.
Conclusion
Choose the assessment year and download the Excel, Java, or JSON application to use offline. Within the system, the utility will automatically be downloaded as a compressed file (ZIP file) with the name of the "download" folder. You will need to extract (uncompress) the zip file from utilities. You must extract the folder from the same directory where you got the compressed utility. Launch the utility and start the filing process.
Frequently Asked Questions
Who can use the Income Tax Department’s offline utilities to file returns?
The offline ITR utilities are available for download and use by anyone who is eligible to file an ITR.
What user ID should I give when asked to login on the offline utility?
When asked to log in, different user types require distinct user IDs. Both individual and corporate taxpayers must use their PAN as their user ID. The chartered accountants (CAs) use ARCA + 6-digit membership number as user ID. TAN must be used as the user ID for tax collectors and deductibles.
Is there a way to migrate my data to the offline utility after partially completing my ITR online?
Yes. If you have already partially completed your return online and would like to switch from online to offline filing, you can use the Import Draft ITR finished in online mode option. This is relevant to ITRs that are now accessible online, specifically ITR-1 and ITR-4.
What is the latest version of Offline Utility?
Version 1.1.7 is the most recent version of the offline utility. The last update was made on October 25, 2024.
How is JSON as a file format helpful in the offline utility?
When compared to XML files, JSON offers a number of technological advantages. It is a portable format for both data storage and transfer. It is also processed more quickly than XML files.
What are import options in the income tax offline utility?
For ITR, the JSON file with your pre-filled data can be imported in several ways:
Download Pre-filled Return: Downloaded according to the PAN and AY provided.
Import Pre-filled JSON: Downloaded based on the previously downloaded JSON added to the offline utility.
Can I use the ITR offline utility without an internet connection throughout the process?
Yes, the ITR offline utility works completely offline after you download the utility and the relevant pre-filled data (from the e-filing portal). However, the internet is required at two stages — to log in and download prefilled JSON files, and again while uploading the final return to the portal. The preparation and validation of the return can be done entirely offline.
What is the difference between the Excel-based utility and the Java/JSON offline utility for ITR filing?
The older Excel and Java-based utilities were phased out. The JSON-based utility introduced under the new e-Filing 2.0 system is lighter, faster, and more compatible across operating systems. It allows for better prefilled data integration and supports dynamic validation.
How do I download and import pre-filled JSON files into the offline utility?
Login to the Income Tax e-Filing portal, go to “e-File” > “Income Tax Return” > “Download Pre-filled Data.” Once downloaded, import the JSON into the offline utility via the “Import Pre-filled Data” option. This reduces manual entry errors and speeds up the process.
Can I file returns for multiple PANs or clients using the same offline utility installation?
Yes, you can file for multiple PANs. The offline utility creates a new project file for each PAN/AY combination. However, always check that you are using the correct pre-filled JSON per PAN to avoid cross-data issues.
How do I update the ITR offline utility when new versions are released mid-season?
The utility has an inbuilt update checker. You will receive a pop-up alert if a new version is available. Alternatively, you can visit the Income Tax portal’s utility page and manually download the latest version. Always back up your existing work before updating.
Why is my prefilled JSON file not importing correctly in the offline utility?
This usually occurs due to version mismatch between the downloaded JSON and the utility version. Make sure the prefilled JSON is downloaded after the latest utility update. Also, ensure you’re selecting the correct ITR form while importing.
Can I file ITR-4 using the offline utility if I switch from presumptive to normal taxation this year?
No. If you're switching from presumptive (ITR-4) to regular books (ITR-3), you need to use ITR-3, not ITR-4. The offline utility helps you select the right form, but it will not allow ITR-4 filing if eligibility conditions are violated.
How do I declare foreign assets or income in the offline utility?
Foreign assets/income cannot be filed using ITR-1 or ITR-4. You must use ITR-2 or ITR-3, which have dedicated schedules like FA (Foreign Assets) and FSI (Foreign Source Income). These fields are enabled only when required — based on your inputs and residency status.
Can salaried individuals with intraday or F&O trading use the offline utility?
Yes, but they must use ITR-3, not ITR-1 or ITR-2. The utility allows declaration of speculative business income, capital gains, and expenses under the “Schedule BP” and “CG” sections.
Is there a way to generate XML files using the ITR offline utility in AY 2025-26?
No. The XML format is deprecated. As of AY 2021–22 and later, the Income Tax Department shifted entirely to the JSON format. The final validated file generated by the utility is a JSON file, which is uploaded directly to the portal.
Can I claim unutilized losses from past years using the offline utility?
Yes, the utility supports carry forward and set-off of losses (house property, capital gains, etc.). You'll find relevant schedules (like CFL) where you must manually input details from your previous year’s ITR acknowledgment or assessment order.
How can freelancers or consultants declare Section 44ADA income using the offline tool?
Freelancers with eligible professions can choose presumptive taxation under Section 44ADA using ITR-4. The utility activates specific fields under “Schedule BP” and “Financial Particulars” when you select presumptive income options.
Can a taxpayer claim deductions under the old regime even if the employer deducted TDS under new regime?
Yes. The ITR utility allows regime selection at the time of return filing. If you opt for the old regime, you can still claim deductions under Section 80C, 80D, HRA, etc., regardless of what your employer followed. Just ensure you file Form 10-IEA (auto-triggered by the utility).
Is Aadhaar OTP verification available for returns filed using the offline utility?
Yes. Once you upload the JSON return via the e-filing portal, you can choose Aadhaar OTP, Net banking, or DSC (Digital Signature Certificate) to e-verify the return. Aadhaar OTP is one of the fastest options for salaried individuals.
Can I file a belated or revised return using the offline utility?
Yes. You can select “Return Type” as Revised or Belated in the utility. Just make sure to mention the correct Acknowledgement Number of the original return if revising. The utility also validates date logic automatically to avoid errors.
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