File ITR AY 2026-27: Offline Utility Guide

The Income Tax Department provides an offline mode for taxpayers to submit their income tax returns. For the Financial Year 2025-26 (Assessment Year 2026-27), the department has made available offline forms (JSON utility) and a common utility applicable to ITR-1 through ITR-4. These tools allow users to fill out their details without an active internet connection and subsequently upload the generated file to the e-filing portal to complete the process. The JSON format is used both for importing pre-filled data into the utility and for generating the final file for submission.

Note: Offline utilities are available as Excel-based forms for specific ITRs or as a common offline utility covering multiple forms. For AY 2026-27, ITR-1, ITR-2, ITR-3, and ITR-4 can be filed using either the Excel-based tools or the integrated common offline utility.

Common Offline Utility and Excel Based Utility download

Prerequisites for Availing this Service

To successfully use the offline utility services, a user must meet the following criteria:

• Be registered on the official e-filing portal.
• Possess a valid User ID and password.
• Have the relevant offline utility (for ITR-1 to ITR-4 or ITR-5 to ITR-7) downloaded on their system.

The process begins by downloading the necessary software.

How to Download ITR-1, ITR-2, ITR-3 and ITR-4 Offline Utilities?

The utility can be accessed via the income tax downloads page.

Step 1: Navigate to the ‘Downloads’ section, choose the appropriate assessment year, and select the ‘Utility’ link located under the ‘Common Offline Utility (ITR 1 to ITR 4)’ heading.

Alternatively, you may download the tool after logging into your account by navigating to e-File > Income Tax Returns > File Income Tax Return, then selecting the Assessment Year and choosing ‘Offline’ as the mode of filing.

Step 2: Unzip the downloaded folder and install the application. Once installed, click ‘Continue’ to proceed.

Step 3: The interface displays three primary tabs:

• Returns: Choose this if you are filing a new return. Click ‘File returns’ to begin.
• Draft Version of Returns: Use this to view or edit a return that you have already started but not yet submitted.
• Pre-filled Data: This tab displays ITR information fetched from the tax department’s database.

To proceed with downloading pre-filled data, you will need to enter your login credentials.

Step 4: Assuming this is a fresh filing, click ‘File returns’ under the ‘Returns’ tab. You will be presented with the following options:

1. Download Pre-filled Data
2. Import Pre-filled Data
3. Import a draft ITR filled in online mode or import a JSON file generated from an Excel/HTML utility.

Select the appropriate method to load your data.

Step 5: Identify your status (e.g., Individual, HUF, etc.) and click ‘Continue’.

Step 6: Choose the correct ITR form under the option ‘I know which ITR Form I need to file’. For AY 2026-27, the common utility supports ITR forms 1 through 4.

Step 7: Click ‘Let’s Get Started’ on the subsequent screen.

Step 8: Indicate the valid reason for filing your income tax return and proceed.

Step 9: Complete all required fields within the ITR form. Once done, click ‘Proceed’.

Step 10: The ‘Confirm Your Return Summary’ page will display your tax computation. If a tax liability exists, options to ‘Pay Now’ or ‘Pay Later’ will appear.

If you choose ‘Pay Now’, you can settle the liability immediately. Ensure you record the challan number and BSR code in the payment details section.

Step 11: Review the return carefully, check the declaration box, fill in the necessary details, and proceed to validation.

Step 12: The system will flag any errors. Clicking on an error will redirect you to the specific field requiring correction. You also have the option to download the JSON at this stage.

Step 13: Once all errors are resolved and validation is successful, click ‘Proceed to Verification’.

Step 14: The system will redirect you to the login page of the e-filing portal.

Step 15: Select the ‘Upload Return’ option.

Step 16: Finally, it is mandatory to e-verify the return to finalize the filing. You may choose to verify immediately or at a later time.

This process allows for the filing of ITR-1, ITR-2, ITR-3, and ITR-4 via offline mode.

FAQs: ITR Offline Utility (AY 2026-27)

• Where can I download the ITR offline utility for AY 2026-27?
  From the income tax e-filing portal’s Downloads section – choose the assessment year and pick the ‘Common Offline Utility (ITR 1 to ITR 4)’.
• Which ITR forms does the common offline utility cover?
  The common offline utility supports ITR-1, ITR-2, ITR-3 and ITR-4; a separate utility is available for ITR-5 to ITR-7.
• What do I need before using the offline utility?
  You must be registered on the e-filing portal with a valid user ID and password, and have the relevant utility downloaded on your system.
• Is the JSON schema used in the offline utility?
  Yes. JSON is used both to import your pre-filled data into the utility and to generate the final file you upload for submission.
• How do I file after generating the JSON file?
  Validate the utility, generate the JSON, then log in to the e-filing portal and upload the JSON under e-File > Income Tax Returns to complete filing.

Related Reads

• Download ITR Forms PDF & Excel (AY 2025-26)
• ITR-U Under Section 139(8A): Updated Return
• Schedule AL: Asset Disclosure in ITR