ITR-1 and ITR-4 Filing for FY 2024-25 (AY 2025-26) Started from 30th May 2025 — But Not Yet in Full Phase

The Income Tax Department has officially started enabling ITR-1 and ITR-4 filing for Financial Year 2024-25 (Assessment Year 2025-26) on its e-filing portal from 30th May 2025. However, the filing process is not yet in full phase, as several utilities, APIs, and cross-verification tools are still under integration or partially functional.

If you're planning to file your Income Tax Return for FY 2024-25, especially under ITR-1 (Sahaj) or ITR-4 (Sugam), here's what you need to know.

✅ What Has Started for AY 2025-26?

• ITR-1 and ITR-4 forms are available for filing online on the income tax portal (https://www.incometax.gov.in).

• Pre-filling of basic PAN, Aadhaar, and bank account data is functional.

• Taxpayers can start preparing their returns, especially those with simple salary income, pension, or presumptive income under Section 44AD/44ADA/44AE.

⚠️ What’s Not Fully Functional Yet?

• Pre-filled data from AIS and Form 26AS is not completely available.

• Pre-validation of deductions (like 80C, 80D, etc.) and interest income details from SFT and TDS records are still under verification.

• Form 16 utility integration and offline JSON generation tools may not be fully updated.

• Third-party tax software integration (APIs for TIN, PAN validation, etc.) are partially deployed.

• E-verification options (like Aadhaar OTP, Net Banking) might face intermittent issues during this soft launch period.

📌 Who Can File ITR-1 for AY 2025-26?

• Individual resident (not ordinarily resident) with:

  • Income from salary/pension

  • One house property

  • Other sources (interest, dividend, etc.)

  • Total income up to ₹50 lakhs

  • Agricultural income up to ₹5,000

📌 Who Can File ITR-4 for AY 2025-26?

• Individuals, HUFs, and Firms (other than LLPs):

  • Having income from business or profession under presumptive taxation (Sec 44AD, 44ADA, 44AE)

  • Total income up to ₹50 lakhs

🚀 Should You File Your ITR Now?

It is advisable to wait until all pre-filled data is available unless you:

• Have a simple income structure (salary/pension and interest income only)

• Maintain your own financial records and don't rely on Form 16, Form 26AS, or AIS

• Are required to file an early return for loan, visa, or subsidy purposes

📅 Important Due Dates for AY 2025-26

• 15th Sep 2025 ( Extended ): Last date to file ITR without audit

• 31st October 2025: For audited cases (not applicable for ITR-1 or ITR-4)

• 31st December 2025: Last date to file belated or revised ITR

💡 Pro Tip from FileBob

At FileBob.in, we recommend uploading your Form 16, AIS, and Form 26AS manually for now to ensure accuracy in filing. Once the full integration is available, you'll benefit from auto-filled fields, but manual filing ensures you don’t miss early deadlines or financial needs.

🔍 Final Words

While ITR-1 and ITR-4 filing for FY 2024-25 (AY 2025-26) has officially started on 30th May 2025, the system is still stabilizing. Taxpayers are advised to wait for full-scale roll-out, or proceed with caution by verifying all income details manually.

Stay tuned to FileBob.in for updates, guides, and easy tax filing support.