Common Offline Utility for ITR
incometax.gov.in
Spec sheet
- Purpose
- The Common Offline Utility is for filing ITR 1, ITR 2, ITR 3 and ITR 4 for assessment year 2026–27.Read 12 Oct 2026 · incometax.gov.in
- Free plan
- YesRead 22 Sep 2026 · incometax.gov.in
- Support
- The e-Filing and Centralized Processing Center lists 1800 103 0025 and 1800 419 0025 for e-Filing and income-tax-return queries, 08:00–20:00 Monday to Friday.Read 12 Oct 2026 · incometax.gov.in
- Download
- The Windows utility is version 1.2.4, 47.6 MB, and was last released on 02-Sep-2026.Read 12 Oct 2026 · incometax.gov.in
- Download workflow
- The instructions say to select the assessment year, download and extract the utility ZIP file, and open the utility.Read 12 Oct 2026 · incometax.gov.in
- Excel requirement
- The downloads page says Excel utilities require a genuine, licensed Microsoft Excel version 2016 or later with macros enabled.Read 12 Oct 2026 · incometax.gov.in
- Hardware requirement
- The general instructions specify an SSE2-capable Intel Pentium or later or AMD K10-or-above architecture, at least 2 GB RAM, and at least 700 MB free disk space.Read 12 Oct 2026 · incometax.gov.in
- Investment income
- YesRead 22 Sep 2026 · incometax.gov.in
- ITR 1 eligibility
- ITR 1 is for resident individuals other than not ordinarily resident with total income up to Rs.50 lakh and specified salary, house-property, other-source, capital-gains and agricultural-income limits.Read 12 Oct 2026 · incometax.gov.in
- ITR 2 eligibility
- ITR 2 is for individuals and HUFs without income from profits and gains of business or profession.Read 12 Oct 2026 · incometax.gov.in
- ITR 3 eligibility
- ITR 3 is for individuals and HUFs having income from profits and gains of business or profession.Read 12 Oct 2026 · incometax.gov.in
- ITR 4 eligibility
- ITR 4 is for resident individuals, HUFs and firms other than LLPs meeting the listed Rs.50 lakh income limit and specified presumptive-business and capital-gains conditions.Read 12 Oct 2026 · incometax.gov.in
- Linux note
- The general instructions say that in Linux the app should be run in sandbox mode only.Read 12 Oct 2026 · incometax.gov.in
- Mac download
- A Mac utility is also listed as version 1.2.4, 85.3 MB, with latest release dated 02-Sep-2026.Read 12 Oct 2026 · incometax.gov.in
- Offline workflow
- The instructions say to select an assessment year, download and extract the utility ZIP, then open the utility.Read 12 Oct 2026 · incometax.gov.in
- Rental income
- YesRead 22 Sep 2026 · incometax.gov.in
- Return coverage
- The page describes ITR 1 as intended for certain resident individuals with total income up to Rs.50 lakh and specified income sources and thresholds.Read 12 Oct 2026 · incometax.gov.in
- Schemas and validations
- The downloads page provides JSON schemas and validation documents for the listed return types.Read 12 Oct 2026 · incometax.gov.in
- Self-employment support
- YesRead 22 Sep 2026 · incometax.gov.in
- State filing
- noneRead 22 Sep 2026 · incometax.gov.in
- System requirement
- The general instructions list Windows 7 or later and say ARM versions of Windows are not supported.Read 12 Oct 2026 · incometax.gov.in
- System requirements
- The general instructions list Windows 7 or later, 2 GB or more RAM, and at least 700 MB free disk space; Windows ARM is not supported.Read 12 Oct 2026 · incometax.gov.in
- Updates
- The page provides JSON schemas and validation documents and says instructions, utilities, schemas and validation rules will be updated when changes are approved by ITD.Read 12 Oct 2026 · incometax.gov.in
- Windows download
- The Windows utility is version 1.2.4, 47.6 MB, with its latest version released on 02-Sep-2026.Read 12 Oct 2026 · incometax.gov.in
Plans and prices
Common Offline Utility (ITR 1,2,3 and ITR 4) Free ITR 1, ITR 2, ITR 3 and ITR 4 for AY 2026-27 Read 12 Oct 2026 · incometax.gov.in
Where Specifiction places it
- Tax Calculators#2 of 308.7
- Tax Software#51 of 1498.3
- Personal Tax Software#55 of 1238.1