The Central Board of Direct Taxes ( CBDT ) discontinued with Excel and Java Version of ITR Utilities, releases JSON Utility for ITR-1 & ITR-4 for Assessment Year 21-22.
In order to use offline utilities, select the Assessment Year, download either excel or Java or JSON utility. The utility by default will get downloaded in your system ‘download’ folder in a compressed mode (ZIP file), extract (un-compress) the zip file containing the utilities. The folder will be extracted in the same location where the compressed utility was downloaded. Open the utility and start filling.
There are Certain system requirements.
In case of JSON Utilities, OS – Windows 7 or later are supported, Processor – Intel Pentium 4 processor or later that’s SSE2 capable or AMD K10 or above core architecture, RAM – 1.5GB of RAM or more, HDD – 500MB or more of free space.
In case of Excel Utilities, Macro enabled MS-Office Excel version 2010/2013/2016 on Microsoft Windows 7 / 8 /10 with Net Framework.
In case of Java Utilities, Microsoft Windows 7/8/10, Linux and Mac OS 10.x with JRE (Java Runtime Environment) Version 8 with latest updates.
The ITR 1 Form is for individuals being a resident (other than not ordinarily resident) having total income up to Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income up to Rs.5 thousand (Not for an individual who is either Director in a company or has invested in unlisted equity shares or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on ESOP.
The ITR 4 is for Individuals, HUFs and Firms (other than LLP) being a Resident having Total Income upto Rs.50 lakhs and having income from Business and Profession which is computed under sections 44AD, 44ADA or 44AE (Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares or if income-tax is deferred on ESOP).
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