The income tax return (ITR) filing season for Assessment Year (AY) 2026-27 has officially begun, with the Income Tax Department enabling online filing and Excel utilities for ITR-1 and ITR-4 on its e-filing portal. The move is expected to provide an early start for salaried individuals, freelancers, and small businesses preparing to submit their tax returns.

The department announced the development through a post on X on Friday, stating that taxpayers can now access both the Excel utility and online filing features for the Sahaj (ITR-1) and Sugam (ITR-4) forms.

Early rollout

The launch comes well ahead of the filing deadline of July 31, 2026, for taxpayers who are not required to undergo a tax audit. Every year, the Income Tax Department follows a phased approach for enabling return filing utilities, with commonly used forms for individual taxpayers typically made available first.

Additional ITR forms for other taxpayer categories are expected to be introduced gradually over the coming weeks.

An income tax return is the document through which taxpayers disclose income details, deductions claimed, taxes already paid, and any tax liabilities to the Income Tax Department. The applicable form depends on factors such as the taxpayer’s category, source of income, and income structure.

Who can use ITR-1 (Sahaj)?

ITR-1, also known as Sahaj, is designed primarily for resident salaried individuals and pensioners whose total annual income does not exceed ₹50 lakh.

The form can be used by individuals earning income from salary or pension, one house property, and other sources such as interest income. However, it is not available for non-residents or individuals categorized as “not ordinarily resident.”

Because of its simplified structure, ITR-1 remains one of the most widely used forms among salaried taxpayers.

Who is eligible for ITR-4 (Sugam)?

ITR-4, or Sugam, caters to individuals, Hindu Undivided Families (HUFs), and firms other than LLPs that have annual income up to ₹50 lakh and opt for presumptive taxation provisions under Sections 44AD, 44ADA, or 44AE of the Income Tax Act.

The form is commonly used by small business owners, self-employed professionals, and freelancers who choose the presumptive taxation route to simplify tax compliance.

Unlike ITR-1, Sugam allows reporting of business and professional income under specified presumptive schemes.

Key distinction between the forms

While both forms are intended for taxpayers earning up to ₹50 lakh annually, ITR-1 primarily serves salaried residents, whereas ITR-4 extends to professionals and businesses under the presumptive taxation framework.

Tax experts typically advise taxpayers to verify eligibility carefully before selecting a return form, as choosing the incorrect form may delay processing or require revision later.

Published on: May 15, 2026 11:09 AM IST