Income Tax Portal Adds 13 Statutory Forms, Expands Return Utility Availability

Portal rollout expands filing options

The Income Tax Department has made 13 more statutory forms, covering quarterly forms, available on the income-tax e-filing portal as part of the second rollout of forms under the Income Tax Rules, 2026. The portal has also expanded the availability of income-tax return utilities for assessment year 2026-27 and enabled Excel utilities for filing updated returns in ITR-1 to ITR-7 for AY 2022-23 in accordance with the Finance Act, 2026.

The developments are operationally important for taxpayers, chartered accountants, return preparers and e-return intermediaries because they determine which compliance processes can actually be completed electronically. The availability of a prescribed form or return format in law does not, by itself, allow filing until the corresponding portal functionality or utility is enabled.

The official portal announcement does not provide an announcement date, notification number or separate reference identifier for the rollout. It describes the development as the second set of statutory forms under the Income Tax Rules, 2026.

How to access the newly enabled forms

According to the portal announcement, users can access the 13 additional forms after logging in and following this path: E-File → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax Act, 2025 → select the applicable form.

The reference to quarterly forms makes the rollout particularly relevant to compliance teams handling recurring statutory filings. However, the verified announcement reproduced in the available source material does not set out a form-by-form list or independently identify the filing purpose and due date of each newly enabled form. Practitioners should therefore select the form only after checking the portal’s Navigator and the applicable provisions of the Income Tax Rules, 2026, as the Department itself advises.

This distinction matters in practice. Portal availability confirms that a filing channel has been opened, but it does not replace the need to establish whether a particular taxpayer is required to file the form, the period to which it relates, the prescribed particulars, the authorised signatory and any accompanying verification or certification requirement.

AY 2026-27 return utilities now cover ITR-1 to ITR-7

The portal also records a broader rollout of return-filing utilities for AY 2026-27. ITR-1 to ITR-5 are available through both online and offline utilities. ITR-6 and ITR-7 are presently available through Excel utilities.

The online and offline availability of ITR-1 to ITR-5 gives eligible filers and their advisers a choice of filing workflow. The online route may suit filings prepared directly on the portal, while offline utilities are relevant where data is compiled, reviewed or imported before upload. The appropriate return form must still be determined from the taxpayer’s status, sources of income and other applicable conditions.

ITR-5 has separately been confirmed as available through both its offline utility and the online facility on the e-filing portal. This is relevant to the categories for which ITR-5 is the applicable return, including entities whose filing teams may have been waiting for the utility before finalising their AY 2026-27 compliance process.

For ITR-6 and ITR-7, the stated availability is currently limited to Excel utilities. Companies and other taxpayers using these forms should therefore align their preparation and review processes with the enabled format rather than assume that every filing mode is already operational.

Updated-return utilities released for AY 2022-23

A further significant development is the availability of Excel utilities for filing updated returns in ITR-1 to ITR-7 for AY 2022-23, as per the Finance Act, 2026. This covers the complete range of return forms identified in the portal announcement and creates an operational route for eligible taxpayers seeking to use the updated-return mechanism for that assessment year.

The utility release should not be treated as confirmation that every taxpayer can file an updated return. Before proceeding, advisers should separately examine the taxpayer’s eligibility under the applicable law, the nature of the proposed correction or disclosure, the computation arising from the update and whether any statutory restriction applies. The portal statement verifies utility availability; it does not provide a substitute for that legal and factual review.

From a workflow perspective, firms handling updated-return assignments should use the utility meant for the relevant ITR category and AY 2022-23. Data should be reconciled with the return originally filed, if any, as well as the information available on the portal and the records supporting the proposed update. The final computation and payment position should also be checked before upload.

TDS and TCS correction statements remain pending

The portal states that filing of TDS and TCS correction statements relating to tax year 2026-27 will be enabled shortly. This is a prospective availability statement rather than confirmation that the correction facility is already live.

Deductors, collectors and their advisers should therefore distinguish between regular compliance facilities that are operational and the correction-statement functionality that remains awaited. Where a correction is required, working papers and revised data can be prepared in advance, but the filing should be attempted only after the portal confirms activation of the relevant facility.

Integrated payment module spans both tax statutes

The e-filing portal has also introduced an integrated payment module covering liabilities under both the Income-tax Act, 1961 and the Income-tax Act, 2025. The Department states that taxpayers can use a single interface to make payments under the 1961 Act for dues up to financial year 2025-26 and under the 2025 Act for tax year 2026-27 onwards.

For practitioners, the consolidated interface reduces the need to navigate separate payment entry points, but it also makes correct period and statutory selection essential. Before generating a challan or completing payment, the taxpayer’s identifying details, applicable law, year, payment category and amount should be reviewed carefully. The single interface accommodates both regimes; it does not remove the need to classify the payment correctly.

Practical action points for tax teams

Tax practices and in-house finance teams should update their compliance trackers to reflect three different stages of availability: the 13 newly enabled statutory forms; the AY 2026-27 ITR utilities, with different filing modes across return categories; and the AY 2022-23 updated-return Excel utilities.

Teams should also avoid relying only on saved utility files or earlier portal screenshots. A utility may be revised after release, and the filing interface may present validations or instructions specific to the form and period. The version available on the portal at the time of preparation should be checked before completing or uploading a return.

Where multiple professionals work on the same engagement, the person selecting the statutory form should document why it applies, while the preparer should verify the reporting period and required data. A separate review of portal validation errors and acknowledgement status can help ensure that preparation has resulted in a successfully submitted filing rather than merely a generated file.

Taxpayers facing issues concerning outstanding demands may also approach the Demand Management Facilitation Centre. The portal lists taxdemand@cpc.incometax.gov.in, toll-free number 1800 309 0131 and chargeable number 0821-6671200 for guidance on outstanding-demand issues and grievances.

Key takeaway

The latest portal rollout makes 13 additional statutory forms available, broadens AY 2026-27 return-filing facilities and opens Excel-based updated-return filing for ITR-1 to ITR-7 for AY 2022-23; practitioners should verify the applicable form, enabled filing mode, utility version and statutory eligibility before submission.