After ITR filing last date extension, all utilities are available now, but deadlines differ: Explained

Almost three months after the Income Tax Department extended the ITR filing due dates for FY 2024-25 (AY 2025-26), the excel utilities for all tax return forms, from ITR-1 to ITR-7, are finally available on the e-filing portal.

The Income Tax Department on Thursday, August 21, 2025, released the Excel utility for ITR-7.

Earlier on August 14, the tax department had released the Excel utility for ITR-6 for AY 2025-26. The Excel utility for ITR-5 became available on August 8, 2025.

However, the online utilities for ITR-5, ITR-6, and ITR-7 are not yet available on the e-filing portal.

Both offline and online utilities for ITR-3 became available for filing on July 30, 2025. However, the Excel utility for ITR-3 was released on July 11 itself.

The offline and online utilities for ITR-2 became available on July 22 and July 17, 2025, respectively.

The offline and online utilities for both ITR-1 and ITR-4 became available on June 11 and June 4, respectively.

Ahead of the ITR filing due date on September 15, here's a quick look at who can file which ITR form for AY 2025-26 and when, according to an ITR filing checklist recently issued by ICAI.

Who can file ITR-1 and when?

An individual who is a resident, other than a not ordinarily resident, whose total income is up to ₹50 lakh. The total income can comprise of the following:

• Income from Salaries and family pension

• Income from house property, where the individual does not own more than one house property. Additionally, he should not have any brought-forward loss or loss to be carried forward under the head.

• Income from other sources', except for winnings from lotteries or income from racehorses. He should also not have any loss under the head' Agricultural income' up to ₹5,000.

• Long-term capital gain u/s 112A up to ₹1.25 lakh. Also, he should not have any brought forward loss or loss to be carried forward under the head “Capital gains”

Who can file ITR-2 form and when?

Who can file ITR-3 form and when?

• October 31, 2025 for assessees whose accounts need to be audited, or if the assessee is a partner of a firm whose accounts are required to be audited under the Income-tax Act, 1961 or any other law, or the spouse of such partner, if the provisions of section 5A apply to such spouse.

• November 30: If the assessee (including partners of the firm or spouse of such partner, if section 5A applies) is required to furnish a report referred to in section 92E.

September 15: In case of any other assessees eligible for ITR-3.

Who can file ITR-4 form and when?

ITR-4 can be filed by an individual or an HUF

• Who is a resident other than not ordinarily resident, or a partnership firm (other than LLP)

• Who has a total income up to ₹50 lakh, agricultural income not exceeding ₹5,000

• Who owns not more than one house property

• Who derives income under the head "Profits or gains of business or profession" and such income is computed under special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income

• Who has only long-term capital gains u/s 112A not exceeding ₹1,25,000.

Who can file ITR-5 form and when?

ITR-5 can be filed by the following:

• Firm, LLP, AOPs, BOIs

• Artificial Juridical person

• Local authority

• Representative assessee

• Cooperative society, society registered under Societies Registration Act, 1860 or any other State law

• Trusts other than those eligible to file ITR-7

• Business trust

• Investment fund

• October 31: If accounts are audited

• November 30: If a report under section 92E is required

• September 15: Any other assessee eligible for ITR-5

Who can file ITR-6 form and when?

Companies other than companies claiming exemption under section 11 can file ITR-6.

• October 31: All other companies

• November 30: If a report under section 92E is required

Who can file ITR-7 form and when?

Persons including companies (whether or not registered under section 25 of the Companies Act, 1956) required to furnish return under sections 139(4A), 139(4B), 139(4C), or 139(4D) only.

• October 31: where accounts are audited

• September 15: For any other assessee

As of August 21, 2025, only 3.3 crore taxpayers have filed their returns, while the Income Tax Department has processed around 1.47 crore of the 3.1 crore ITRs verified by tax filers.

(This article was first published on August 22, 2025).