Excel Utilities for ITR-2 and ITR-3 are offline tools provided by the Income Tax Department. Using these, you can fill your details without internet.
ITR Filing 2025: After a long wait, the Central Board of Direct Taxes (CBDT) has now released the Excel Utility for ITR-2 and ITR-3 for Assessment Year 2025-26 on the Income Tax e-Filing portal. Now taxpayers can file their returns by downloading these utilities.
The Income Tax Department has said, “Excel utilities for ITR-2 and ITR-3 for Assessment Year 2025-26 are now live and available for filing.”
Excel Utilities for ITR-2 and ITR-3 are offline tools provided by the Income Tax Department. Using these, you can fill your details without internet.
Attention Taxpayers!
Excel Utilities of ITR-2 and ITR-3 for AY 2025-26 are now live and available for filing.
Visit: https://t.co/1vnMusEbbF pic.twitter.com/brJsqvFykJ
— Income Tax India (@IncomeTaxIndia) July 11, 2025
Who can file ITR-2?
The ITR-2 form is for individuals and Hindu Undivided Families (HUFs) whose income is not from business or profession. This form is used to file returns for income from salary, pension, rent, capital gains, agricultural income (more than ₹5,000), and other sources.
Who can file ITR-2 (for FY 2024-25/Assessment Year 2025-26)?
ITR-2 should be filed only by those who have income from the following sources:
- Income from salary or pension
- Rent from more than one house property
- Capital gains or losses (such as from shares, mutual funds or sale of property)
- Income from other sources (such as legitimate activities like lottery, race or betting)
- Income from farming of more than ₹5,000
- Individuals who are “resident not ordinarily resident” or “non-resident”
- Whose total income is more than ₹50 lakh
- If you are a director in a company or have invested in shares of an unlisted company
Who cannot file ITR-2?
- Individuals or HUFs whose income is from a business or profession.
- However, if you are eligible to file ITR-1, you can also file ITR-2 if you want. But as long as you are eligible for ITR-1, it is better to file the return with the same.
When should I switch from ITR-1 to ITR-2?
If your capital gains income under section 112A exceeds ₹1.25 lakh, or you have to carry forward any losses, you will have to file ITR-2.
What documents will be required to file ITR-2?
- If income is from salary: Form 16 (from employer)
- If TDS is deducted on interest: Form 16A (from bank or other deductor)
- For matching TDS: Form 26AS (download from e-filing portal)
- For HRA claim: Rent payment receipts (if not given to employer)
- If capital gains are from trading in shares or securities: Capital gain/loss statement for the entire year
- For bank interest: Bank passbook or FD receipts
- If income is from rented property: Name of tenant, property tax and home loan interest etc.
- If loss is incurred this year: Any document related to that loss
- If loss of previous year is to be claimed: ITR-V of that year
- If exemption is required under section 80C, 80D, 80G, 80GG: LIC, health insurance, donation, children’s tuition fees, rent receipts etc. Documents of the
Who is the ITR-3 form for? Understand in simple language
The ITR-3 form is special for people filing Income Tax Return (ITR). This form is for those who do their own business or are earning from any profession. Through this form, the Income Tax Department takes your complete financial details so that there is no problem in filling the tax correctly.
Who can fill the ITR-3 form?
The ITR-3 form can be filled by those individuals or Hindu Undivided Families (HUF) who fulfill these conditions:
- Those who have their own business or are involved in any profession
- Both residents and non-residents of India
- Having income from pension
- Earning income from house rent (whether from one or more properties)
- Having invested in shares of unlisted companies
- Having income from sources like salary, commission, interest, bonus or wages
Apart from this, these people can also fill ITR-3:
- Having income from rent from one or more houses
- Earnings from legal activities like lottery, race or gambling
- Having income from capital gains, whether short term or long term
- If you have a proprietorship business in your name
- Having property or income abroad
Who cannot fill ITR-3?
If you are a partner in a partnership firm and are earning from it, then you cannot fill ITR-3. Such people have to fill ITR-2 form.
Note: If you are involved in business or profession and your income is coming from the sources mentioned above, then ITR-3 form is necessary for you.
