New Delhi, May 15 (PTI) The Income Tax department on Friday enabled online filing of ITR-1 and ITR-4, which are filed by small and medium taxpayers, for the assessment year 2026-27.

"The Excel utility and Online filing for ITR-1 and ITR-4 for AY 2026-27 has been enabled and is now available for taxpayers on the e-Filing portal," the I-T department said in a post on X.

These forms for filing ITRs for income earned in the 2025-26 fiscal year were notified on March 30. With the online filing and excel utility now enabled, assessees can now start filing tax returns.

The last date for filing tax returns by individual taxpayers in ITR - 1 is July 31, while for non-audit taxpayers filing ITR-4, the deadline is August 31.

ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler forms that cater to a large number of small and medium taxpayers.

Sahaj can be filed by a resident individual having annual income up to Rs 50 lakh, and who receives income from salary, one house property, other sources (interest) and agricultural income up to Rs 5,000 a year. It also allows reporting of long-term capital gains (LTCG) of Rs 1.25 lakh a year.

Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) having a total annual income up to Rs 50 lakh and income from business and profession. PTI JD HVA

Income tax return filing enables online access for ITR-1 and ITR-4, with eligibility and deadlines clarified. Online filing and Excel utility access were enabled on the e-Filing portal for ITR-1 (Sahaj) and ITR-4 (Sugam) for the assessment year 2026-27, allowing taxpayers to begin return filing for income earned during the relevant financial year. ITR-1 remains available to resident individuals within the prescribed income and source-income limits, while ITR-4 applies to eligible individuals, HUFs and firms other than LLPs having income from business or profession. The filing deadlines for ITR-1 and ITR-4 are also noted.