AY 2025–26 ITR filing starts: Who can file now and how many have filed so far

Income Tax Return (ITR) filing for AY 2025-26 began on May 30, 2025, delayed by almost two months. The deadline for non-auditable cases is extended to September 15, 2025. While over 54,000 ITRs have been filed, none have been processed.

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After a nearly two-month delay, the filing of Income Tax Returns (ITRs) for Assessment Year (AY) 2025–26 (Financial Year 2024–25) officially began on May 30, 2025, with the Central Board of Direct Taxes (CBDT) releasing Excel-based utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) forms. Traditionally, ITR utilities—both online and offline—are rolled out by mid-April, but this year, taxpayers had to wait until the end of May to initiate the process.

The ITR forms were only notified in late April, contributing to the holdup. Recognising the delay, the Income Tax Department last week extended the ITR filing deadline for non-auditable cases from July 31 to September 15, 2025.

Over 54,000 ITRs filed, none processed yet

According to the Income Tax Department’s portal, 54,389 ITRs have been filed for AY 2025–26 so far, out of which 48,975 have been verified. However, not a single return has been processed yet.

Who can file using ITR-1?

ITR-1 (Sahaj) is intended for resident individuals with total income up to Rs 50 lakh, consisting of:

• Income from salary or pension
• Income from one house property (without carry-forward losses)
• Income from other sources (excluding lottery or racehorse winnings)
• Long-term capital gains up to Rs 1.25 lakh (no loss adjustment)
• Agricultural income up to Rs 5,000

Who cannot use ITR-1:

Those with income above Rs 50 lakh, capital gains exceeding exempt limits, foreign assets or income, directorships in companies, or multiple house properties are not eligible to file using ITR-1.

Who can file using ITR-4?

ITR-4 (Sugam) applies to individuals, Hindu Undivided Families (HUFs), and resident partnership firms (excluding LLPs) with:

• Total income up to Rs 50 lakh

Business/profession income under presumptive taxation:

• Section 44AD (small businesses)
• Section 44ADA (professionals like doctors/lawyers)
• Section 44AE (goods transport businesses with ≤10 vehicles)Income from salary/pension
• Income from one house property (with no loss adjustments)
• Income from other sources (excluding lottery/racehorse winnings)
• Long-term capital gains up to Rs 1.25 lakh

Who cannot use ITR-4:

Taxpayers with income above Rs 50 lakh, foreign income or assets, multiple house properties, company directorships, or those who are non-residents or RNORs, must use different ITR forms.

What's next?

Currently, only Excel utilities for ITR-1 and ITR-4 have been released. Online filing options and other ITR forms are expected to follow soon. The Income Tax Department urges taxpayers to wait for the relevant forms and utilities before proceeding with their filings.