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ITR-2 and ITR-3 excel utilities released by Income Tax Department after a long wait. Who can use?

rajeev kumar
By Rajeev Kumar

3 min read | Updated on July 11, 2025, 09:52 IST

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SUMMARY

ITR-2 and ITR-3 filing begins: You can download Excel utilities to fill in your details offline. After filling in the details, you need to validate all the information and generate a JSON file for submission on the Income Tax e-filing portal.

ITR 2, ITR-3 excel utilities released

Tax Dept has released ITR-2 and ITR-3 excel utilities

After a long wait, the Central Board of Direct Taxes (CBDT) has enabled the Excel Utilities for ITR-2 and ITR-3 on the e-filing portal. Taxpayers can now download these utilities to file their returns.

"Excel Utilities of ITR-2 and ITR-3 for AY 2025-26 are now live and available for filing," the Income Tax Department said on Friday (July 11, 2025).

The Excel utilities for ITR-2 and ITR-3 are offline tools provided by the Income Tax Department. You can use these Excel utilities to fill in your details offline.

After filling in the details in Excel Utilities, you need to validate all the information and generate a JSON file for submission on the Income Tax e-filing portal.

No online utilities yet

CBDT has not yet released the online utilities for ITR-2 and ITR-3 filers. At the time of writing, taxpayers could file only ITR-1 and ITR-4 online on the e-filing portal of the Income Tax Department. However, it is expected that the online utilities will be enabled soon.

Who can use the ITR-2 Excel Utility?

The ITR-2 form is applicable for individual taxpayers and Hindu Undivided Families (HUFs) who are not eligible for ITR-1 filing. Such individuals and HUFs should not have income from business or profession.

Therefore, ITR-2 is suitable for taxpayers with salary income above ₹50 lakh, rental income, capital gains, agricultural income above ₹5000, and other income.

Eligible taxpayers can download the ITR-2 Excel Utility from the Income Tax portal and fill in their details. Later, they can upload the details on the Income Tax portal as a JSON file.

For Assessment Year 2025-26, the tax department has introduced several changes in ITR-2, requiring taxpayers to make more disclosures. We have explained these changes in this article. Have a look.

Who can use ITR-3 Excel Utility?

The ITR-3 form is applicable for individual taxpayers and Hindu Undivided Families (HUFs) having income from business and profession exceeding ₹50 lakh.

For AY 2025-26, the Income Tax Department has introduced various changes in ITR-3.

For instance, the threshold for reporting assets and liabilities under 'Schedule AL' has been raised from ₹50 lakh to ₹1 crore.

In Schedule Capital Gains, taxpayers have to disclose whether they realised the gains before July 23, 2024, or after, as tax rates in both cases are different.

ITR-3 now requires taxpayers to disclose more details about the Section 80C deduction claim. Further, section-wise TDS reporting has been used. (Read more details about ITR-3 changes for AY 2025-26 in this article.)

The changes are expected to make compliance easy for ITR-3 filers.

Eligible taxpayers can download the ITR-3 Excel Utility and fill in their details. Later, they can upload the details on the Income Tax portal as a JSON file.

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About The Author

rajeev kumar
Rajeev Kumar is a Deputy Editor at Upstox, and covers personal finance stories. In over 11 years as a journalist, he has written over 2,000 articles on topics like income tax, mutual funds, credit cards, insurance, investing, savings, and pension. He has previously worked with organisations like 1% Club, The Financial Express, Zee Business and Hindustan Times.