The Income Tax department has officially opened online filing for ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2026-27, providing small and medium taxpayers with the tools to file their returns for the 2025-26 fiscal year.
Key Points
- The Income Tax department has enabled online filing and Excel utility for ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2026-27.
- These forms are for reporting income earned during the 2025-26 fiscal year, with deadlines of July 31 for ITR-1 and August 31 for ITR-4.
- ITR-1 (Sahaj) is for resident individuals with annual income up to Rs 50 lakh from salary, one house property, other sources, and agricultural income up to Rs 5,000.
- ITR-4 (Sugam) is for individuals, HUFs, and firms (excluding LLPs) with total annual income up to Rs 50 lakh and income from business and profession.
The Income Tax department on Friday enabled online filing of ITR-1 and ITR-4, which are filed by small and medium taxpayers, for the assessment year 2026-27.
Online Filing and Deadlines
"The Excel utility and Online filing for ITR-1 and ITR-4 for AY 2026-27 has been enabled and is now available for taxpayers on the e-Filing portal," the I-T department said in a post on X.
These forms for filing ITRs for income earned in the 2025-26 fiscal year were notified on March 30. With the online filing and excel utility now enabled, assessees can now start filing tax returns.
The last date for filing tax returns by individual taxpayers in ITR - 1 is July 31, while for non-audit taxpayers filing ITR-4, the deadline is August 31.
Eligibility for Sahaj and Sugam Forms
ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler forms that cater to a large number of small and medium taxpayers.
Sahaj can be filed by a resident individual having annual income up to Rs 50 lakh, and who receives income from salary, one house property, other sources (interest) and agricultural income up to Rs 5,000 a year.
It also allows reporting of long-term capital gains (LTCG) of Rs 1.25 lakh a year.
Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) having a total annual income up to Rs 50 lakh and income from business and profession.
