In place of the Excel and Java version of ITR utilities, the CBDT has introduced JSON utility and released a step-by-step guide for using the new utility.
The tax filing season for the assessment year 2021-22 has begun with the start of the new financial year from April 1. Taxpayers are required to file their income tax return (ITR) of the financial year 2020-21 by July 31, 2021, unless the government goes for an extension of the last date of ITR filing. From AY 2021-22, the income tax department has discontinued the Excel and Java version of ITR utilities. In place of the Excel and Java version of ITR utilities, the CBDT has introduced JSON utility and released a step-by-step guide for using the new utility.
“Notably, the offline utility, based on new technology JSON (JavaScript Object Notation), has been enabled only for ITR 1 and ITR 4, other ITRs will be added in the subsequent releases. A step-by-step guide for using the said utility has been issued, giving instructions as to its installation and application. The taxpayers shall have to download the pre-filled data from the income tax e-filing portal and import the same on the new utility, which enables users to edit and save returns, pre-filled data and profile data,” says Neha Malhotra, Director, Nangia Andersen India.
CBDT also states that the Import of Prefill file is mandatory in utility and has notified that utilities for ITR-1 and ITR-4 are available to users for download and the utility for other ITRs will be enabled shortly.
“The Income Tax Department has notified that the subsequent releases will have a questionnaire-based functionality that will help taxpayers to identify which ITR is applicable to them. Further, it shall enable the taxpayers to pay taxes, verify and upload the ITR through the utility itself,” adds Neha.
The CBDT has been working incessantly to simplify procedures and to create a taxpayer-friendly tax regime. According to Nangia Andersen LLP, “The new utility is a user-friendly functionality for filing of returns and will afford greater ease to the taxpayers. The utility itself provides help in the form of FAQs, guidance notes, circulars and provisions of the law so as to enable hassle-free return filing. The Government’s efforts, to build a favourable tax regime for taxpayers cannot be disregarded. Augmenting simplicity and removing impediments will go a long way in increasing compliance and facilitating good governance.”
