June 2025 – Two weeks after opening the income tax return (ITR) filing window for Assessment Year (AY) 2025–26, the Income Tax Department released the Common Offline Utility (COU) on June 10, enhancing the offline filing experience for taxpayers.
This utility is part of a phased rollout strategy by the department to ensure smoother adoption and better platform stability across user segments.
What Is the Common Offline Utility (COU)?
The Common Offline Utility, a JavaScript/JSON-based tool, is designed using the latest architecture adopted by the Income Tax Department. It allows taxpayers to:
Prepare ITRs completely offline
Use dynamic forms with built-in logic
Auto-load pre-filled data fetched from the portal
Benefit from comprehensive validations and system compatibility
This tool is closely integrated with the department’s backend systems, providing a seamless and accurate return preparation experience.
Who Can Use ITR-1 and ITR-4?
🔹 ITR-1 (Sahaj)
Applicable to:
Resident individuals with income up to ₹50 lakh
Income sources: Salary/pension, one house property, other sources (interest), and agricultural income up to ₹5,000
🆕 What’s New: LTCG (long-term capital gain) up to ₹1.25 lakh is now covered under ITR-1.
🔹 ITR-4 (Sugam)
Applicable to:
Individuals, HUFs, and Firms (non-LLPs) with income up to ₹50 lakh
Income under presumptive taxation (Section 44AD, 44ADA, or 44AE)
Online Filing Mode Also Enabled
The online filing of ITR-1 and ITR-4 was activated on June 4, 2025, allowing users to:
Prepare and file returns directly on the e-filing portal
Access pre-filled data from Form 26AS, AIS/TIS, bank statements, etc.
Benefit from system-guided validations and real-time error checks
This mode is ideal for salaried taxpayers and individuals with straightforward returns, offering convenience and efficiency without downloading any external utility.
Filing Status So Far: Over 15 Lakh Returns
As of June 11, 2025, nearly 15 lakh income tax returns have been filed for AY 2025–26. Of these, 13.32 lakh returns have already been verified by taxpayers. However, processing of these returns is yet to begin.
✅ Conclusion:
Whether you choose to file online or offline, the updated tools from the Income Tax Department—especially the Common Offline Utility—aim to make the filing process smoother, smarter, and more accurate. Taxpayers should select the mode that best matches their comfort and complexity level for a hassle-free filing season