Income Tax Return: Updated Income Tax Utility Released for ITR-U Filing for AY 2024-25 on Income Tax Portal

The Income Tax Department has released the updated utility for filing updated returns under section 139(8A) for the Assessment Year (AY) 2024-25. Taxpayers are advised to download the appropriate Excel utility for their respective Income Tax Returns (ITRs), fill in the required details, and generate a JSON file for submission.

Common Offline Utility for Filing Income Tax Returns (ITR 1 to ITR 4) for AY 2024-25

For Windows [Zip (Utility)]

• Utility Version: 1.1.11
• File Size: 105 MB
• Release Date of Latest Version: January 9, 2025
• Release Date of First Version: April 1, 2024

For Mac Users [Zip (Utility)]

• Utility Version: 1.1.9
• File Size: 125 MB
• Release Date of Latest Version: November 6, 2024
• Release Date of First Version: May 31, 2024

ITR 1

For individuals with income up to ₹50 lakh (salaries, one house property, other sources, agricultural income up to ₹5,000):

Documents Available

Utility (Excel-Based) [Version: 1.4 (Includes filing under section 139(8A))] [Zip]

• File Size: 2.8 MB
• Release Date (Latest Version): 16-Jan-2025
• Release Date (First Version): 01-Apr-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 15 KB
• Release Date (First Version): 18-Mar-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.2] [Zip]

• File Size: 239 KB

Validations [File Type: PDF] [Zip]

• File Size: 570 KB
• Release Date: 01-Apr-2024

ITR 2

For individuals and HUFs not having income from profits and gains of business or profession:

Documents Available

Utility (Excel-Based) [Version: 1.9 (Includes filing under section 139(8A))] [Zip]

• File Size: 7.8 MB
• Release Date (Latest Version): 16-Jan-2025
• Release Date (First Version): 01-Apr-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 41 KB
• Release Date (First Version): 29-Mar-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.3] [Zip]

• File Size: 241 KB

Validations [File Type: PDF] [Zip]

• File Size: 593 KB
• Release Date: 01-Apr-2024

ITR 3

For individuals and HUFs having income from profits and gains of business or profession:

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

Documents Available

Utility (Excel-Based) [Version: 1.9 (Includes filing under section 139(8A))] [Zip]

• File Size: 10.2 MB
• Release Date (Latest Version): 16-Jan-2025
• Release Date (First Version): 09-May-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 73 KB
• Release Date (First Version): 09-May-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.2] [Zip]

• File Size: 228 KB

Validations [File Type: PDF] [Zip]

• File Size: 960 KB
• Release Date: 10-Jun-2024

ITR 4

For individuals, HUFs, and firms (other than LLP) being a resident having total income up to ₹50 lakh and having income from business or profession computed under sections 44AD, 44ADA, or 44AE:

Documents Available

Utility (Excel-Based) [Version: 1.6 (Includes filing under section 139(8A))] [Zip]

• File Size: 4.07 MB
• Release Date (Latest Version): 16-Jan-2025
• Release Date (First Version): 01-Apr-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 24 KB
• Release Date (First Version): 18-Mar-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.2] [Zip]

• File Size: 238 KB

Validations [File Type: PDF] [Zip]

• File Size: 433 KB
• Release Date: 01-Apr-2024

ITR 5

For persons other than (i) individual, (ii) HUF, (iii) company, and (iv) persons filing Form ITR-7:

Documents Available

Utility[Zip (Version 1.1.5) (101 MB)]

• Date of Release (Latest Version): 06-Dec-2024
• Date of Release (First Version): 31-May-2024

Utility for Mac[Zip (Version 1.1.4) (118 MB)]

• Date of Release (Latest Version): 07-Nov-2024
• Date of Release (First Version): 31-May-2024

Utility (Excel-Based) [Version: 1.8 (Includes filing under section 139(8A))] [Zip]

• File Size: 14.8 MB
• Release Date (Latest Version): 01-Jan-2025
• Release Date (First Version): 08-Jun-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 74 KB
• Release Date (First Version): 31-May-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.1] [Zip]

• File Size: 210 KB

Validations [File Type: PDF] [Zip]

• File Size: 985 KB
• Release Date: 31-May-2024

ITR 6

For companies other than those claiming exemption under section 11:

Documents Available

Utility[Zip (Version 1.1.5) (101 MB)]

• Date of Release (Latest Version): 06-Dec-2024
• Date of Release (First Version): 01-Apr-2024

Utility for Mac[Zip (Version 1.1.4) (119 MB)]

• Date of Release (Latest Version): 06-Dec-2024
• Date of Release (First Version): 31-May-2024

Utility (Excel-Based) [Version: 1.8 (Includes filing under section 139(8A))] [Zip]

• File Size: 12.9 MB
• Release Date (Latest Version): 01-Jan-2025
• Release Date (First Version): 23-Apr-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 65.5 KB
• Release Date (First Version): 29-Mar-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.1] [Zip]

• File Size: 265 KB

Validations [File Type: PDF] [Zip]

• File Size: 1 MB
• Release Date: 01-Apr-2024

ITR 7

For persons including companies required to furnish return under sections 139(4A), 139(4B), 139(4C), or 139(4D):

Documents Available

ITR-7_FAQ_AY_2024-25.pdf

Utility [Zip (Version 1.1.6) (100 MB)]

• Date of Release (Latest Version): 06-Dec-2024
• Date of Release (First Version): 21-Jun-2024

Utility for Mac[Zip (Version 1.1.5) (117 MB)]

• Date of Release (Latest Version): 06-Nov-2024
• Date of Release (First Version): 21-Jun-2024

Utility (Excel-Based) [Version: 1.6 (Includes filing under section 139(8A))] [Zip]

• File Size: 4.92 MB
• Release Date (Latest Version): 01-Jan-2025
• Release Date (First Version): 02-Jul-2024

Schema [Includes filing under section 139(8A)] [Zip]

• File Size: 47 KB
• Release Date (First Version): 21-Jun-2024
• Release Date (Latest Version): 16-Jan-2025

Schema Change Document [Version: 1.2] [Zip]

• File Size: 225 KB

Validations [File Type: PDF] [Zip]

• File Size: 537 KB
• Release Date: 20-Jun-2024

General Instructions for Filing Income Tax Returns from A.Y. 2021-22 Onwards

The Income Tax Department has provided general instructions for filing Income Tax Returns (ITRs) for Assessment Years (AY) starting from 2021-22. Below are the detailed guidelines, system requirements, and software/hardware specifications for using the ITR filing utilities.

How to Use the Utility

1. Select the Relevant Assessment Year: Choose the appropriate AY for which you are filing the return.
2. Download the Utility: Extract the zip file containing the utilities to your local folder. Open the utility to begin the filing process.

System Requirements

For Utility:

• Operating System: Windows OS
  • Supported Versions: Windows 7 or later.
  • Architecture: ia32 (x36).
  • Compatibility: ia64, x64 system binaries will run on ia32 systems.
  • Note: ARM versions of Windows are not supported.
• Additional Software:
  • Linux: Ensure the app is run in sandbox mode only.
  • Library: Requires libstdc++ 6 ABI 1.3.8 or higher in lower environments.
• Hardware Requirements:
  • Processor: Intel Pentium or later (SSE2 capable) or AMD K10 or above.
  • RAM: Minimum 2 GB.
  • Storage: At least 700 MB of free disk space.

For Excel Utilities:

• Software:
  • Macro-enabled MS-Office Excel versions 2007/2010/2013.
  • Operating System: Windows 7/8/10.
  • Requires .Net Framework (version 3.5 or above).
  • Note: Users need to install the required .Net Framework and restart their system post-installation.

Important Notes:

1. The instructions, utilities, schemas, and validation rules will be updated periodically to reflect changes approved by the Income Tax Department (ITD).
2. Ensure that your system meets the above specifications to avoid technical issues during ITR filing.

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