The Income Tax Department has introduced user-friendly offline utility tools to simplify tax filing for salaried individuals and small business owners for FY 2024-25. These tools, currently available for ITR-1 (Sahaj) and ITR-4 (Sugam) forms, are particularly beneficial for taxpayers who prefer offline filing methods over online processes.

Key Features of the New Offline Tools

  1. Dual Format Options:

    • Excel-based utility (released May 30)

    • JavaScript/JSON-based utility (new addition)
      Both can be downloaded from the Income Tax e-Filing Portal.

  2. Auto-Populated Data:
    The tools automatically fetch pre-filled information (income details, TDS, etc.) from the e-filing portal, minimizing errors and saving time.

  3. Enhanced Verification:
    Taxpayers can review and modify data before generating a JSON file for final upload.

  4. Tax Regime Flexibility:
    Supports both old and new tax regimes, allowing users to choose optimal deductions.

Who Can Use These Tools?

✅ Salaried individuals with income < ₹50 lakh (ITR-1)
✅ Small businesses/professionals under presumptive taxation (ITR-4)
✅ Resident individuals with income from limited sources

Step-by-Step Usage Guide

  1. Download: Get the utility from the portal’s “Downloads” section.

  2. Install/Update: Ensure you have the latest version.

  3. Input Data: PAN and AY (2025-26) selection → Import pre-filled data.

  4. Validate: Check income, deductions, and TDS details.

  5. Generate JSON: Create file after verification.

  6. Upload: Submit the JSON file on the e-filing portal.

Why This Matters

The move aims to streamline tax compliance, especially for non-tech-savvy taxpayers. As per the department, these tools reduce filing errors by 40% compared to manual entries.

Pro Tip: While offline utilities help, cross-check all auto-filled data with Form 16/26AS to avoid discrepancies.