1. Income Tax Return Form of ITR-1, 2 and 4 are enabled to file through Online mode with prefilled data at the portal.
2. Common Offline Utility for filing Income-tax Returns ITR 1, ITR 2 and ITR 4 for the AY 2024-25.
3. Form 3CA-3CD: Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961
4. Form 3CB-3CD: Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961

Income tax return filing enabled online/offline with prefilled data; prescribed audit-report forms accompany tax-audit compliance. Income-tax return filing for AY 2024-25 is enabled online with prefilled data and via a common offline utility for ITR-1, ITR-2 and ITR-4. The notification identifies Form 3CA-3CD and Form 3CB-3CD as the prescribed audit-reporting instruments, each to be furnished with the Statement of Particulars required under section 44AB of the Income-tax Act, 1961, thereby setting the filing modes and audit-reporting requirements.