The Income Tax Department has released the offline forms (JSON utility) for ITR-1 and ITR-4 applicable for FY 2023-24 (AY 2024-25). These offline forms can be used for filing ITR from April 1, 2024, for FY 2023-24 (AY 2024-25). JSON is a file format used when downloading or importing your pre-filled return data into the offline utility, and is also used when generating your prepared ITR in the offline utility.
With the utilities, you can file Income Tax Returns (ITRs) by uploading the utility-generated JSON Post login to the e-filing portal, or directly through the offline utility.
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This service on the e-filing portal offers two separate offline utilities for filing ITRs which are as follows:
> ITR-1 to ITR-4, and
> ITR-5 to ITR-7
Those taxpayers who don’t need their accounts to be audited can file their income tax returns for FY 2023-24 (AY 2023-24) by July 31, 2024 (last date).
ITR-1:
For individuals being a resident (other than not ordinarily resident) having total income upto Rs 50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income up to Rs 5,000.
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ITR-4:
For Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE and agricultural income upto Rs 5,000.
How to file ITR on e-filing portal
Taxpayers, as per I-T department rules, can file their tax returns either fully online or via a partial offline mode.
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Online mode
For the fully online mode, taxpayers need to log into their online accounts on the e-filing portal. Go to ‘File income tax return’ option. Mostly the details are filled there, but one has to cross-check the details before final submission. One should note that the online ITR forms for FY 2023-24 (AY 2024-25) are yet to be released.
Offline mode
In the offline route, taxpayers can first download the utility form from the income tax e-filing website. This is the JSON utility forms. Following this, taxpayers can fill the blanks in the forms and other information required to be filled offline for that particular fiscal year. One can also import data in the JSON utility instead of manually filling in the data. Once filled one should recheck the pre-filled information before final submission. After final checks, you can upload the form on the e-filing website.
