🔍 Delay in ITR Filing Utilities: Why Only ITR-1/4 Are Available So Far? When ITR-2/3 available?

📅 Updated as on 10 July 2025

For the Financial Year 2024–25 (Assessment Year 2025–26), the Income Tax Department has extended the due date for filing returns from 31st July 2025 to 15th September 2025. However, even as of 10th July 2025, only ITR-1 and ITR-4 forms are available for filing, while the utilities for other forms like ITR-2, ITR-3, ITR-5, 6 and 7 are still awaited.

This situation has caused confusion among many taxpayers—especially those with capital gains, business/professional income, foreign assets, or partnership firm filings.

Let’s understand why this delay has occurred and what it means for taxpayers.

🧾 Forms Available Till Now

All other forms (ITR-2, ITR-3, ITR-5, etc.) are not yet available for e-filing as of 10th July 2025.

🔍 Why the Delay?

1. Complex Changes in Tax Rules

The Finance Act 2024 (No. 2) introduced several changes in capital gains taxation, deductions, and tax treatment of mutual funds and debt instruments. These changes particularly affect:

• Capital gains reporting (LTCG, STCG changes after 23 July 2024)
• Business & professional income disclosures
• Investment-based deductions
• Indexation benefit restrictions

Implementing these changes into the ITR schema has caused a delay in building and testing the new utilities.

2. Phased Utility Rollout Strategy

The Income Tax Department has adopted a phased rollout to release simple forms (ITR-1 and 4) first. More complex forms are expected to follow in the coming weeks. This phased rollout ensures technical stability, minimizes portal errors, and allows time for backend validations.

3. System Readiness and Testing

Due to frequent technical glitches in the past, the department is taking extra time to test forms thoroughly before release. Backend systems must also integrate with AIS (Annual Information Statement), TIS (Taxpayer Information Summary), and PAN-linked validations before going live.

4. Dependency on 26AS & AIS Finalization

Until recently, Form 26AS and Annual Information Statement (AIS) were not fully updated for all taxpayers. Since these forms play a key role in pre-filling and cross-verification, the release of ITR utilities was being aligned with the finalization of these reports.

✅ As of 10th July 2025, both Form 26AS and AIS are now fully updated on the income tax portal, and TDS/TCS details for most taxpayers are visible. This means the system is now technically ready for remaining ITR forms to be rolled out soon.

📌 Implications for Taxpayers & Professionals

🔄 What to Expect Next?

• ITR-2 and ITR-3 are expected to be released shortly now that AIS/26AS are available.
• The department is likely to release these in stages over mid to late July 2025.
• Utility versions (JSON/Excel) and pre-fill XMLs will follow shortly after form activation.

📝 Conclusion

The delay in ITR utility availability is due to genuine system upgrades, incorporation of new tax laws, and ensuring a stable, error-free e-filing environment. Now that Form 26AS and AIS are fully updated as of 10 July 2025, taxpayers can expect pending forms to be released soon.

Tax professionals and taxpayers are advised to stay patient, avoid premature filings, and use this time to prepare all documentation and computations in advance. Filing should begin as soon as the relevant form is released and data is verified.

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