Over 50 lakh taxpayers have filed ITR-1 and ITR-4 in June 2025. Check if you can use these forms

Over 50 lakh taxpayers have filed their income tax returns (ITR) for AY 2025-26 in June 2025, according to the Income Tax Department's data. Of these, more than 47 lakh returns have been verified by taxpayers, while the Income Tax Department has processed only 10,802 returns as of June 24, 2025.

But what about you?

As the tax department has released offline and online utilities only for ITR-1 and ITR-4 till now, it is apparent that these taxpayers have filed their returns using only these forms. Utilities for ITR-2, ITR-3, and other forms are yet to be released.

You should wait if you are not eligible for the ITR-1 and ITR-4 forms. But if you are eligible for these forms, you can file now to get early refunds, if applicable. Read on to know who can file ITR-1 and ITR-4 forms and who cannot for AY 2025-26.

Who can use ITR-1 form?

ITR-1 (Sahaj): You can file this return form if your total income is not over ₹50 lakh. This income should be from sources such as salary, one house property, family pension, long-term capital gains from equity shares and equity mutual funds under Section 112A up to ₹1.25 lakh, agriculture income up to ₹5000 and income from other sources such as savings account, bank and post office deposits, income tax refund, family pension, any other interest income, interest from enhanced compensation.

Who cannot use ITR-1?

ITR-1 cannot be used by a Resident Not Ordinarily Resident (RNOR) or a Non-Resident Indian (NRI). This form can also not be used if your total income is over ₹50 lakh or your agriculture income is above ₹5000. The following are some more conditions in which this form cannot be used:

• Income from lottery, racehorses, legal gambling, etc.
• Taxable capital gains (short-term and long-term)
• LTCG under Section 112A (over ₹1.25 lakh
• Invested in unlisted equity shares
• Income from business or profession
• Director in a company
• Holds tax deduction under section 194N of Income Tax Act
• Deferred income tax on ESOP received from the employer, being an eligible start-up
• Income from more than one house property
• Not covered under the eligibility conditions for ITR-1

Who can use ITR-4?

ITR-4 can be used by a taxpayer whose total income is not over ₹50 lakh in FY 2024-25, but from the following sources:

• Income from Business and Profession computed on a presumptive basis u/s 44AD, 44ADA or 44AE.
• LTCG up to ₹1.25 lakh under Section 112A
• Income from salary/pension, one house property, and agricultural income up to ₹5000)
• Other sources such as savings account, bank and post office deposits, income tax refund, family pension, interest received on enhanced compensation, any other Interest Income such as interest income from an unsecured loan.

Who cannot use ITR-4 for AY 2025-26?

• STCG and LTCG above ₹1.25 lakh under section 112A
• Agricultural income above ₹5,000
• Director in a Company
• Income from more than one House Property;
• Income from lottery; owning and maintaining race horses; income taxable at special rates u/s115BBDA or Section 115BBE; income unlisted equity shares at any time during the previous year; deferred income tax on ESOP received from employer being an eligible start-up.
• Not covered under the eligibility conditions for ITR-4