Steps to Download ITR 1 & 4 JSON Utility for AY 2021-22 with Filing

The Central Board of Direct Taxes (CBDT) has stopped using the Excel and Java Version of ITR Utilities. Instead, it has now switched to JSON Utility for ITR-1 & ITR-4 for Assessment Year 21-22. Following is a step-by-step guide to using the aforesaid option.

To begin with, the offline utilities, select the assessment year and download Java or Excel or JSON utility for ITR 1 and ITR 4. The "Utility by default" has to be downloaded in the system (you are using) in the ‘download’ folder in a compressed mode ( i.e.ZIP file). Thereafter, extract ( i.e.uncompress) the zip file from utilities. However, the aforesaid folder has to be extracted in a similar location wherein the compressed utility had been downloaded. So click and open the utility and start filing the ITR.

What are the Reliable System Requirements?

• Operating System: OS - Windows 7 or later version
• Processor: Intel Pentium 4 processor or a later version i.e. SSE2 capable or AMD K10 or above-mentioned core architecture.
• RAM: 1.5GB of RAM or more,
• HDD: 500MB or more of free space.

In the case of Excel Utilities, MS Office Excel version 2010/2013/2016 on Microsoft Windows 7 / 8 /10 with Net Framework is required.

For Java Utilities, Microsoft Windows 7/8/10, Linux and Mac OS 10.x with JRE (Java Runtime Environment) Version 8 through the new updates is required.

ITR-1 Form required for which category of Individuals?

• Having total income up to Rs. 50 lakh
• Having income from salaries, one house property, other sources of income (Interest and so on)
• Having Agricultural income up to Rs. 5,000 (Not applicable for an individual who is either Director in a company or in case of an individual wherein TDS has been deducted u/s 194N or in case if the income-tax is deferred on ESOP or if the individual has invested in unlisted equity shares)

ITR-4 Form for which category of Individuals?

• Individuals
• HUFs
• Firms (other than LLP)

Being a Resident having Total Income of up to Rs.50 lakhs and having income from Business and Profession that is computed under sections 44AD, 44ADA or 44AE

(It is not applicable for an individual who is either Director in a company or if the income-tax is deferred on ESOP or in case an individual has invested in Unlisted Equity Shares)

Methodology to download and then install the offline utility and furnish/file the Information

Step 1: When you access the e-filing portal, proceed as follows

Downloads -> Offline Utilities -> Income Tax Return rendering Utilities

System Requirements

• Operating System: OS - Windows 7 or later version
• Processor: Intel Pentium 4 processor or a later version i.e. SSE2 capable or AMD K10 or above-mentioned core architecture
• RAM: 1.5GB of RAM or more
• HDD: 500MB or more of free space

Step 2: Tap the website for utility shown with respect to ITR-1 or ITR-4. Then a zip file would start getting downloaded on your platform. Thereafter, from the aforesaid extracted folder, open the Utility option.

Step 3: Thereafter, open the utility from the folder that has been extracted. After obtaining the message, Tap on the "Run Anyway" option that would be shown in the dialogue box.

Step 4: When you tap the "Run Anyway" option, your utility would start installing a post. Thereafter you can furnish the ITR details.

Step 5: As soon as the utility is installed, you have to come to the homepage. Thereafter, tap on the “continue option” to furnish the ITR for the assessment year 2021-22.

Step 6: Thereafter, you shall see the following 3 tabs

• Returns: In this tab, if you are filing the return for the first time then Tap the "File returns" option in this tab.
• Option Draft the version of the returns: On this tab, tap on the edit option if you have started filing the return.
• Pre-filled information: It would equip you with all the pre-filled ITR information which you had imported into the utility.

Step 7: After tapping the "file returns" option, click the radio button option to import pre-filled data.

Step 8: Subsequently, Enter the PAN of the person for whom you want to file the return, choose the "Assessment year" and then click on the "Proceed" option.

Step 9: You can download Pre-filled JSON after logging into the e-Filing portal from:

'My Account -> 'Download Pre-Filled for AY 2021-22 and thereafter you can import utility for prefilling the personal in addition to the information that is available. Thereafter, Attach the pre-filled JSON file and Tap on the "proceed" option.

Step 10: After tapping the proceeds in the before screen option, you would switch to the option of "income tax returns" screen wherein you would view the basic pre-filled information from the aforesaid imported JSON file. Thereafter, Tap on the "File Return" option to continue.

Step 11: In this step, choose the status that is liable for yourself and "tap continue". Eventually, the status has to be pre-filled upon the grounds of last year's information and is thereby editable.

Step 12: Choose the ITR type where you want to furnish/file from the dropdown and "Proceed".

For ascertaining the ITR liability, a user-friendly question is available there for you.

Step 13: Subsequently, Tap the option Let’s get started” to start filing your return.

Step 14: Fill the needed sections of ITR forms -> Validate tabs of the ITR form and then the tax would be computed automatically.

Step 15: After confirming all the schedules, You can preview and fill the return post that confirms all the schedules.

Step 16: After following all the aforesaid steps, You have an option. You can either download or print the preview. In your system, you can download the preview. It would be downloaded in the pdf format

Step 17: Then "Proceed to validation".

Step 18: Lastly, All the errors are required to be validated via user post so that an individual can download “JSON". Afterward, Tap on the error which ought to be navigated to the field that is related to that error.