The Income Tax Department has released the Offline Utilities for ITR-1 (Sahaj) and ITR-4 (Sugam) for Assessment Year 2026-27. Taxpayers can now prepare and file their Income Tax Returns using the offline utility available on the Income Tax e-Filing Portal.
Who Can Use ITR-1?
ITR-1 (Sahaj) is applicable for resident individuals having:
- Salary or pension income
- One house property
- Other income such as interest
- Total income up to ₹50 lakh
Who Can Use ITR-4?
ITR-4 (Sugam) is applicable for:
- Individuals
- HUFs
- Firms (other than LLPs)
who opt for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE.
Benefits of Offline Utility
- Prepare return without internet connection
- Validate data before submission
- Easy import and export of return data
- Faster filing process
Documents Required
- PAN Card
- Aadhaar Card
- Form 16
- Bank Account Details
- Interest Certificates
- Investment Proofs
- AIS/TIS Data
Why File ITR Early?
- Faster refund processing
- Avoid last-minute errors
- Better financial planning
- Easier loan and visa processing
How GST Mitra Digital Services Can Help
We provide professional assistance for:
- ITR-1 Filing
- ITR-4 Filing
- Tax Planning
- Income Tax Notice Response
- GST & Tax Compliance