ITR offline utility: install it, import pre-filled JSON and fix validation errors

Two utilities — pick the right one

The Income Tax Department offers two offline utilities for returns:

• Common Offline Utility for ITR-1 to ITR-4;
• a separate utility for ITR-5 to ITR-7.

Both are on the e-filing portal at Home → Downloads → Income Tax Returns, no login needed. Choose the assessment year first. When we checked on 30 October 2026, the Common Offline Utility for AY 2026-27 was version 1.2.5, released on 16 October 2026; the department updates it often, so always take the current one from the portal. A Mac build is offered too. You can also download it after logging in: e-File → Income Tax Returns → File Income Tax Return, select the AY and Offline as the mode, then Download.

The portal also lists Excel-based utilities for some forms; those need a licensed Microsoft Excel 2016 or later with macros enabled.

Install and open it

Unzip the download, run the setup inside, and open the utility. The user manual says that if the utility is already installed, it updates itself to the new version when you're connected to the internet. Click Continue to reach the Income Tax Returns page, which has three tabs:

• Returns — your returns by AY; start a new return with File Returns;
• Draft Version of Returns — partly filled drafts you can Edit;
• Pre-filled Data — pre-filled JSON files already downloaded or imported, with PAN, name, last import and AY.

Get your pre-filled data: two ways

The FAQ explains that since AY 2021-22, pre-filled data and the upload file are JSON, not XML.

Option A — Download inside the utility

1. Under Returns, click File Returns, choose Download Pre-filled Data and click Continue.
2. Enter your PAN, select the assessment year and click Proceed.
3. Accept the warning that details saved against your PAN will be discarded if you start a new filing.
4. Log in to e-filing through the utility. Your pre-filled data downloads for that PAN and AY. Click File Return.

Option B — Import a JSON you saved

1. Download the pre-filled JSON from the e-filing portal and save it on your PC.
2. In the utility, click File Returns → Import Pre-filled Data → Continue.
3. Enter your PAN, select the AY and click Proceed, then Yes.
4. Click Attach file, choose the JSON and click Proceed. The utility validates the file.
5. When validation succeeds, you'll see the pre-filled details. Click File Return.

Because the utility asks for PAN and AY before you attach the file, make sure the JSON you attach was downloaded for that same PAN and AY.

Switching from online to offline? Use Import draft ITR filled in online mode. On the portal, open your online return's Return Summary page (e-File → Income Tax Returns → File Income Tax Return → AY → Online → Resume Filing), click Download JSON, then attach that file in the utility. The FAQ says this applies to forms available online, currently ITR-1 and ITR-4.

Fill, validate and fix errors

1. Select your status (Individual, HUF or Other) and the ITR form — or use Help me decide which ITR Form to file.
2. Review the pre-filled figures in each section, edit where needed and add the rest. CBDT's instructions for each ITR explain the fields.
3. On Confirm Your Return Summary, pay any tax due (the manual recommends Pay Now; note the BSR code and challan serial number) or go to Preview Return.
4. Click Proceed to Preview, then Proceed to Validation.

The utility runs the same validation rules as the online forms. Errors are listed on the Preview and Submit your Return page and the faulty fields are highlighted — go back, correct them and validate again. If you instead export the JSON and upload it on the portal, the FAQ says a downloadable error file is generated, which tells you what to correct.

Submit and verify

After successful validation you can click Download JSON to upload later, or submit straight from the utility:

1. Click Proceed to Verification and log in through the utility.
2. Click Upload Return, then OK.
3. Choose how to verify: e-Verify Now (recommended), e-Verify Later (within 120 days of filing), or Verify via ITR-V (send the signed ITR-V by normal or speed post to CPC, Income Tax Department, Bengaluru 560500, within 120 days).

After e-verification you get a transaction ID and acknowledgement number, and a confirmation on your registered e-mail and mobile.

Which user ID to use

The FAQ says individuals and non-individuals log in with their PAN; chartered accountants use ARCA plus their 6-digit membership number; tax deductors and collectors use their TAN.

Tips

• Download the utility only from incometax.gov.in — our ITR utility page links there.
• Pre-validate your bank account on the portal so refunds can be credited.
• If you sign with a DSC, register it first — see our e-filing DSC guide.