Offline utility for filing ITR 1, ITR 4

The income tax department has announced that e-filing of ITR 1 and ITR 4 for AY 2022-23 is enabled. According to an announcement on the Income Tax Department’s website, all persons eligible to file ITR can download the offline utilities for ITRs and use them to file returns. The present article briefs the Offline utility for filing ITR 1, ITR 4 for AY 2022-23.

ITR Forms for FY 2021-22

The Central Board of Direct Taxes (CBDT) vides a Notification dated 30th March 2022 notified the income tax return (ITR) forms for FY 2021-22. The income tax return forms have remained mostly similar for the past two years. For more details on ITR Forms for the AY 2022-23 or FY 2021-22, click here

Filing of ITR - 1 for AY 2022-23

All persons eligible to file ITR can download the offline utilities for ITRs and use them to file returns. According to the tax department’s website, ITR-1 Return Filing can be filed by the following persons:

Resident Individual whose Total income does not exceed Rs 50 lakh during the FY
Resident Individual who is having Income is from salary, one house property, family pension income, agricultural income (up to 5000/-), and other sources, which include:
Resident Individual who is having Interest from Savings Accounts
Resident Individual who is having Interest in Deposits (Bank / Post Office / Cooperative Society)
Resident Individual who is having Interest from Income Tax Refund
Resident Individual who is receiving Interest on Enhanced Compensation
Resident Individual who is receiving Any other Interest Income
Resident Individual who is receiving Family Pension

Filing of ITR - 4 for AY 2022-23

Income of Spouse (other than those covered under the Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits as mentioned above). These taxpayers are eligible to file their tax returns using ITR-4:

ITR-4 return filing can be filed by a Resident Individual / HUF / Firm (other than LLP) who has:
Income not exceeding Rs 50 Lakh during the FY
Income from Business and Profession which is computed on a presumptive basis u/s 44AD, 44ADA or 44AE
Income from Salary / Pension, One House Property, Agricultural Income (up to Rs 5000/-)
Other sources include (excluding winning from Lottery and Income from Race Horses):
Interest from Savings Account
Interest from Deposit (Bank / Post Office / Cooperative Society)
Interest from Income Tax Refund
Family Pension
Interest received on enhanced compensation
Any other Interest Income (e.g., Interest Income from an unsecured loan)

Offline Utility for filing ITR 1, ITR 4 for AY 2022-23

Any taxpayer choosing offline mode (rather than online mode) to file Income Tax Returns needs to use the Offline Utility for ITRs. With the utilities, taxpayers can file Income Tax Returns (ITRs) by uploading the utility-generated JSON:

Post login to the e-Filing portal, or
Directly through the offline utility

This service on the e-Filing portal offers two separate offline utilities for filing ITRs which are as follows:

ITR-1 to ITR-4, and
ITR-5 to ITR-7

CBDT has now enabled the common offline utility for filing ITR-1 and ITR-4 for the Assessment Year 2022-23 and ITR 2 and ITR 3 will be enabled shortly. Prerequisites for Filing ITR The Prerequisites for filing ITR 1, ITR 4 for AY 2022-23 are as follows:

Registered user on the e-Filing portal
Valid user ID and password for filing ITR through the offline utility
Downloaded offline utility for ITR-1 to ITR-4, or ITR-5 to ITR-7

Procedure to Download Offline utility for filing ITR 1, ITR 4 for AY 2022-23

The procedure to use Offline Utility for filing ITR 1, ITR4 for Ay 2022-2023 is as follows:

Download Offline Utility

Taxpayers can download ITR Offline Utility through the “Downloads” menu option and fill and file the ITR through the same. Online filing of these ITRs shall be enabled shortly.
After logging into the e-Filing portal, go to e-File and then select the Income Tax Returns and click on the File Income Tax Return Download Offline Utility. Choose the current AY 2022-23 and filing mode (Offline). Then, under the Offline Utility option, click Download.
Download the offline utility and run it. When the utility is connecting to the internet, the utility version will be updated if it was previously installed (in case of version updates). Continue by pressing the Enter key.
The taxpayer will be directed to the Income Tax Returns page, where the following tabs and their contents will appear: They are Returns, Draft versions, Pre-filled Data
- Returns - This section contains all of your ITRs (depending on the AY). By choosing File Returns, you can begin filing a new return.
- Draft Version of Returns — To update a partially filled ITR draft, go to the Draft Version of Returns tab and click Edit on the relevant draft.
- Pre-filled Data — This section contains all of the pre-filled JSON files downloaded from e-Filing (including details such as PAN, Name, Last Import,
Click File Returns on the ITR for the relevant AY 2022-23 under the Returns tab to begin the ITR filing process

Provide Details in ITR

To begin filing a new return, go to the Returns tab and select File Returns. If the taxpayer has already downloaded or imported the pre-filled data into the offline application, click File Returns from the Pre-filled Data page to begin filing the return.

The new ITR forms for AY 2022-23 seek additional disclosures of the date of purchase and sale of land and building.
An individual has to choose the suitable option in support of his selection of residential status, i.e., an individual has to choose one out of four options if he is an ordinarily resident in India.
Many changes in the ITR forms are consequential to the amendments made by the Finance Act 2021 and Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

e-Verify the return

After uploading the return details, click on e-Verify Now. The link will be taken to the e-Verify page to e-Verify the return. On successful e-Verification of the ITR, a success message will be displayed along with a Transaction ID and Acknowledgement Number. The taxpayer will also receive a confirmation message on the email ID and mobile number registered on the e-Filing portal.