Income Tax Department Updates Common ITR 1-4 Offline Utility to Version 1.2.4

The Income Tax Department has released a fresh version of its Common Offline Utility for ITR-1, ITR-2, ITR-3 and ITR-4 for Assessment Year 2026-27. The department's official downloads page now shows version 1.2.4, released on 2 September 2026, for both Windows and Mac users. The Windows package is listed at 47.6 MB and the Mac package at 85.3 MB.

The update matters because the common utility covers four of the most widely used individual and small-business return forms. It also arrives alongside recent updates to several form-specific utilities: the ITR-3 Excel utility is shown at version 1.3 with a latest release date of 1 September, the ITR-4 Excel utility at version 1.2 with the same latest release date, and the ITR-5 offline utility at version 1.0.2 released on 1 September.

What changed on the official downloads page

The department does not state on the downloads page which bugs, validations or calculation rules were changed in common utility version 1.2.4. Taxpayers and return preparers should therefore avoid assuming that the update addresses any particular filing issue unless the department separately publishes a changelog or clarification. The verified development is the availability of the newer utility build and its release date.

- Common Offline Utility for ITR-1, ITR-2, ITR-3 and ITR-4: version 1.2.4; latest release 2 September 2026.

- ITR-3 Excel utility: version 1.3; latest release 1 September 2026.

- ITR-4 Excel utility: version 1.2; latest release 1 September 2026.

- ITR-5 offline utility: version 1.0.2; latest release 1 September 2026 for Windows and Mac.

- ITR-7 Excel utility: version 1.2; latest release 1 September 2026.

Which taxpayers use the common ITR utility

The common package covers ITR-1 through ITR-4, but the correct form still depends on the taxpayer's facts. The official page describes ITR-1 as available to a resident individual, other than a not ordinarily resident individual, with total income up to ₹50 lakh from specified sources including salary, up to two house properties, other sources, long-term capital gains under section 112A up to ₹1.25 lakh and agricultural income up to ₹5,000.

ITR-2 is for individuals and Hindu Undivided Families that do not have income from profits and gains of business or profession. ITR-3 is for individuals and HUFs having income from profits and gains of business or profession. ITR-4 is available, subject to its other conditions, to resident individuals, HUFs and firms other than LLPs with total income up to ₹50 lakh and presumptive business or professional income computed under sections 44AD, 44ADA or 44AE; the official description also permits long-term capital gains under section 112A up to ₹1.25 lakh.

Why CAs and return preparers should check the utility version

Where returns are prepared offline, using the most recent official utility reduces the risk of working on an older build when the department has already published a replacement. Firms handling multiple client returns should check the version shown on the Income Tax Department's downloads page before beginning a new batch of filings, especially if a utility was downloaded earlier and retained on a shared system.

A sensible workflow is to retain the source working papers and the exported return data separately from the utility installation, update the utility only from the official portal, re-open the return data in the latest build where supported, and review validations before upload. Tax professionals should also confirm the correct ITR form independently; a newer utility version does not change form eligibility unless the law or the department's notified form conditions change.

Separate ITR-5 update

The department's page also shows ITR-5 utility version 1.0.2, released on 1 September 2026, for persons other than an individual, HUF, company and a person filing ITR-7. The Windows package is listed at 42.2 MB and the Mac package at 70.2 MB. This is a separate utility from the common ITR-1-to-4 package and should not be confused with version 1.2.4.

For the current filing cycle, the practical takeaway is simple: professionals who rely on offline preparation should verify that they are using the latest official build for the relevant return form and should not infer the reason for a version change unless the department provides an accompanying release note.

Official source: View the official source document

Key takeaway

The Income Tax Department's AY 2026-27 downloads page now lists Common Offline Utility version 1.2.4 for ITR-1 to ITR-4, released on September 2, alongside fresh September 1 updates to several form-specific utilities.