All ITR forms are out, but return filing still not possible - here's why taxpayers need to wait 

The ITR e-filing utilities for AY 2025-26 (FY 2024-25) have not yet been made available on the Income Tax Department's portal. The Central Board of Direct Taxes (CBDT) has notified the revised Updated ITR (ITR-U) form, following the earlier notifications of ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7, and ITR-V. These forms cater to different categories of taxpayers, such as salaried individuals (ITR-1) and firms/LLPs (ITR-5).

On May 19, 2025, the Income Tax Department released the revised ITR-U form in accordance with the Finance Act, 2025. Key updates include the extension of the filing period up to 48 months, as proposed in Budget 2025. However, the e-filing portal has not yet been updated with the new utilities. Last year, the department enabled both offline and online filing of ITR-1, ITR-2, ITR-4, and ITR-6 for AY 2024-25 on April 16, 2024.

The Income Tax Department introduces updated ITR Utility Software each year to help taxpayers file their returns easily. For AY 2025-26, all seven ITR forms have been officially released. However, taxpayers are currently unable to file their returns, as the e-filing utilities for these forms have not yet been made operational on the portal, CA (Dr.) Suresh Surana told the Financial Express.

Why e-filing utilities matter

Last year, the utilities were made available in three modes: offline (Java/JSON), online, and Excel.

Tax professionals typically use the JSON and Excel utilities, while individual taxpayers often opt for the online utility for self-filing. It's important to remember that returns must be submitted before the due date, which is July 31, 2025.

The utility provides a structured digital interface for submitting and validating forms, and it must be deployed before filing returns online or via offline upload. Taxpayers are advised to check the official e-filing portal (www.incometax.gov.in) regularly for updates and to plan their compliance accordingly.

Releasing the utility is a critical milestone as it enables schema validation, offers an online interface, and ensures system integration with third-party software necessary for return submission. The rollout will happen in stages, starting with simpler forms like ITR-1 and ITR-4 before moving on to more complex ones.

Taxpayers will not be able to submit their income tax returns for FY 2024–25 until these utilities are made available and fully functional.

When will the government release the utilities?

The exact release date of the online ITR utilities has not been announced by the Income Tax Department. However, it is speculated that technical preparations are ongoing due to changes introduced in the ITR forms. Reports suggest the rollout may begin in stages, starting with simpler forms like ITR-1 and ITR-4, possibly between late May and early June.