In a post on X, the department said taxpayers can now file returns using the Sahaj (ITR-1) and Sugam (ITR-4) forms through the official portal.
Attention taxpayers!
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.@nsitharamanoffc @officeofPCM @FinMinIndia @PIB_India— Income Tax India (@IncomeTaxIndia) May 15, 2026
ITR-1, or Sahaj, is meant for resident individuals with total income of up to ₹50 lakh from sources such as salary, one house property and other sources including interest income. The form is not applicable for individuals classified as non-residents or not ordinarily residents.
ITR-4, or Sugam, is designed for individuals, Hindu Undivided Families (HUFs) and firms other than LLPs having income up to ₹50 lakh and opting for the presumptive taxation scheme under sections 44AD, 44ADA or 44AE of the Income Tax Act.
The rollout of utilities for the two commonly used forms comes ahead of the July 31 deadline for filing income tax returns for individuals who are not subject to tax audit.
The Income Tax Department releases utilities in phases every year, with forms for salaried individuals and small taxpayers typically made available first. Other return forms are expected to be enabled gradually in the coming weeks.
An income tax return (ITR) is a form through which taxpayers disclose details of their income, deductions, taxes paid and overall tax liability to the Income Tax Department. The applicable ITR form depends on the taxpayer’s income profile, category and source of earnings.
