The e-filing utilities for Income Tax Returns (ITR) for the Assessment Year 2025–26 (Financial Year 2024–25) have not yet been released on the Income Tax Department's 2.0 portal. In the meantime, the CBDT has announced the revised Updated ITR (ITR-U) form, following earlier notifications for ITR-1 through ITR-7 and ITR-V. These forms cater to various categories of taxpayers, including salaried individuals (ITR-1) and firms or Limited Liability Partnerships (LLPs) (ITR-5).
On May 19, the CBDT released the updated ITR-U form under the Finance Act, 2025. There is a major change, which includes an extension of the filing period to 48 months, as outlined in the Union Budget 2025. However, the 2.0 ITR e-filing portal has yet to be updated with the corresponding utilities. In contrast, last year, the IT department enabled both online and offline filing of ITR-1, ITR-2, ITR-4, and ITR-6 forms for Assessment Year 2024–25 on April 16, 2024.
Each year, the IT Department updates the ITR Utility Software to make the return filing process easier for taxpayers. The seven new income tax return (ITR) forms for the Assessment Year 2025-26 have been officially notified on the web portal. However, taxpayers are currently unable to file their returns because the e-filing tools for these forms are not yet operational on the platform, as stated by CA Robin in an interview.
Understanding Why E-Filing Utilities Are Key for Taxpayers
In the previous Assessment year 2024-25, ITR utilities were made available in three distinct formats: Offline (Java/JSON), Online, and Excel.
Many professionals generally prefer using the JSON and Excel utilities, whereas individual taxpayers often choose the online utility for self-filing. It’s essential to note that income tax returns must be filed by the due date, which is July 31, 2025.
The ITR e-filing utility provides a structured digital platform for preparing, validating, and submitting income tax forms. It must be set up before filing returns, whether online or through offline upload. Taxpayers are encouraged to regularly check the official 2.0 e-filing portal for updates and to plan their compliance accordingly.
Read Also: Summary of TDS Section 192 on Salary with Late Fees & Penalty
The release of this utility represents an important milestone, as it introduces schema validation, offers an online interface, and ensures compatibility with third-party software necessary for filing returns. The rollout will occur in phases, starting with simpler forms like ITR-1 and ITR-4, and will progress to the more complex forms. Taxpayers should be aware that they will not be able to submit their income tax returns for the fiscal year 2024–25 until the necessary utilities are made available and are fully operational.
When Will the Indian Government Launch the ITR Filing Utilities?
The Income Tax Department has not yet provided an official release date for the online Income Tax Return (ITR) utilities. However, indications suggest that technical preparations are currently in progress, especially following recent updates to the ITR forms. Reports indicate that the rollout of the online utilities is anticipated to occur in phases, beginning with the simpler forms, such as ITR-1 and ITR-4. This rollout is likely to take place between late May and early June.
