IT Deptt has released/ updated Excel Utility for e-filing of Income Tax Return (ITR) Forms (FY 2018-19/ AY 2019-20), i.e. ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam, ITR 5, ITR 6 and ITR 7 (as detailed below) and e-filing thereof has been enabled at e-filing website. Further, JAVA Utility in respect of ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam and ITR 5 has also been made available/ updated on e-filing website.
Updates from Income Tax E-Filing Website
22 July 2019: ITR-2 & ITR-5 utilities are modified to fix bugs identified while filling Schedule FA in ITR-2 (Java utility), Partners information is ITR-5 (Java utility) and Part A-General answer to Investment Fund query in ITR-5 (Excel utility). These bug fixes has no impact on XML schema which remains same and for those taxpayers where these schedules are not relevant. For those taxpayers who are entering data in these schedules, it is requested that they may download the latest version and regenerate the return XML by importing the already generated XML in Java Utility or import from previous version in case of excel utility.
19 July 2019: Schedule 112A and 115AD(1)(iii) of long term capital gain are provided in the Income Tax Return software as per the Instructions to the Notified ITR form and based on taxpayer feedback. Taxpayers have an option to either enter the Scrip wise details of long term capital gains in Schedule 112A and 115AD(1)(iii) so that the correct values are populated in the CG Schedule or enter the self-calculated aggregate value of long term capital gains directly under respective items in schedule CG in terms with Sec 112A or 115AD(1)(iii) without entering scrip wise details. Taxpayers may exercise either option based on their convenience. This facility is now available in ITR-2, 3, 5 & 6 utilities
11 July 2019: ITR filers can now download the pre-filled XML in respect of Forms ITR 1, 2, 3 and 4 for AY 2019-20. However, for other ITR Forms the same will be available shortly. In this regard it may be noted that pre-filling of ITR is only for the taxpayer’s convenience. Taxpayers should verify the pre-filled data carefully and add any other taxable income which is not pre-filled. Also it may be noted that last date for filing of TDS statement and issue of TDS certificate by deductors is 30th June, 2019 and 10th July, 2019 respectively. In case the TDS data is not pre-filled, taxpayers are expected to fill these details themselves.
Download Excel Utility for ITR Forms (ITR 1 Sahaj & ITR 4 Sugam): FY 2018-19/ AY 2019-20)
Updated Excel Utility for filing respective ITR form can be downloaded from the Income Tax e-Filing Portal:
i) For Individuals being a Resident (other than Not Ordinarily Resident) having Total Income upto Rs. 50 lakhs, having Income from Salaries, One House Property, Other Sources (Interest, etc.), and Agricultural Income upto Rs. 5 thousand (Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares): Updated on 1st August 2019
ii) For Individuals and HUFs not having income from profits and gains of business or profession: Updated 12 September 2019
iii) For individuals and HUFs having income from profits and gains of business or profession: Updated 30 September 2019
iv) For Individuals, HUFs and Firms (other than LLP) being a Resident having Total Income upto Rs. 50 lakhs and having income from Business and Profession which is computed under sections 44AD, 44ADA or 44AE (Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares), i.e. For presumptive income from Business & Profession: Updated on 1st August 2019
v) For persons other than:- (i) Individual, (ii) HUF, (iii) Company and (iv) Person filing Form ITR-7: Updated 30 September 2019
vi) For Companies other than companies claiming exemption under section 11: Updated 30 September 2019
vii) For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F): Released 30 September 2019
In order to assist taxpayers submitting ITR 7 for AY 2019-20, the IT Deptt has prepared a simple checklist to avoid common mistakes in return preparation which may impact uploading of the ITR or processing of the ITR later.
CBDT Clarification on incorrect Social Media reports on Change in ITR Forms/ Excel Utility
CBDT has clarified that there is no change in any of the ITR Forms (including ITR 2 and ITR 3) but for updation of respective excel utility ever since the amendments in ITR Forms were notified on 1st April 2019. This clarification is aimed at countering the misinformation spreading in Social Media about multiple changes made in ITR Forms on 11 July 2019 leading to inability of taxpayers file their returns.
CBDT Press Release dt. 16 July 2019
Central Board of Direct Taxes (CBDT) has said today that no changes have been made in any of the Income-tax Return (ITR) forms including ITR-2 and ITR-3 since the notification made on 1st April 2019, i.e. on the 1st day of the Assessment Year 2019-20. There were reports in social media that the taxpayers were facing difficulties in filing return of income in ITR-2 & ITR-3 due to large scale changes in the ITR form on 11th July, 2019.
It is stated that the software utility for e-filing of all the ITR forms has been released long back. The utility for e-filing ITR-2 and ITR-3 was released on 2nd May and on 10th May 2019 respectively. However, the software utility update is a dynamic process and is continuously taken up as per the feedback received from the users/ filers to ease their experience in electronic filing of returns.
It is further clarified that the updating of utility does not hamper filing of return as the taxpayers are allowed to file using the utility which is available at that point of time. For example, more than 85 lakh taxpayers have filed returns in ITR-1 till date by using the said utility, which has also undergone update later. Therefore, the impression that the taxpayers are not able to file return due to changes in ITR form is also not correct as more than 1.38 crore taxpayers have already filed their returns by using the utility released till date. Even though the utility is being updated regularly to provide ease to taxpayers, the returns filed by using the previous version of utility will continue to be valid.
It is pertinent to state that the updation in utility of ITR forms is based on feedback and mainly aimed at easing the compliance burden of the taxpayers by facilitating easier e-filing. For instance, this year, the facility of pre-filling of return forms has been provided based on the information furnished in the TDS statements. This facility has been updated in the utility subsequently. This would substantially reduce the efforts of taxpayers in filling of return forms.
It is reiterated that there are no changes in the notified ITR forms; only the utility has been updated to facilitate the taxpayers. Therefore, the assertion that numerous changes have been made in ITR-2 and ITR-3 on July 11, 2019, does not give a correct picture.