{"id":1438,"date":"2025-05-02","guid":{"rendered":"https:\/\/APNOKACA.com\/blog\/?p=105601"},"modified":"2025-05-02","slug":"itr-1-and-itr-4-forms-for-ay-2025-26-released-early-all-you-need-to-know","status":"publish","type":"post","link":"https:\/\/APNOKACA.com\/blog\/itr-1-and-itr-4-forms-for-ay-2025-26-released-early-all-you-need-to-know","title":{"rendered":"ITR-1 and ITR-4 Forms for AY 2025-26 Released Early: All You Need to Know"},"content":{"rendered":"\n
<\/div>
<\/i> Income tax <\/a>

ITR-1 and ITR-4 Forms for AY 2025-26 Released Early: All You Need to Know <\/h1> <\/div>

The Central Board of Direct Taxes (CBDT) has kickstarted the income tax filing season earlier than usual by releasing the ITR-1 (Sahaj) and ITR-4 (Sugam) forms for Assessment Year 2025-26. This blog explores the eligibility, permissible income sources, and filing restrictions for both forms. It also highlights a major update—taxpayers can now report Long-Term Capital Gains (LTCG) under Section 112A in ITR-1 and ITR-4 under specific conditions. Additionally, it explains the difference between form notification and utility release, emphasizes the importance of early preparation, and provides a comprehensive document checklist for smooth filing. The blog concludes by urging taxpayers to be proactive and file early to avoid last-minute hassles. <\/p>

<\/figure> <\/div> <\/div> <\/section>
<\/div> Krishna Gopal Varshney <\/a>

An editor at Myitronline<\/p> <\/div>