CBDT ITR Forms 2025 have officially been introduced by the Central Board of Direct Taxes (CBDT) through Notification No. 40/2025, dated April 29, 2025. These updated forms, part of the Income-tax (Twelfth Amendment) Rules, 2025, take effect from April 1, 2025. Whether you are a salaried individual, a small business owner, or a professional, understanding the CBDT ITR Forms 2025 is essential for correct and timely income tax filing.
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What Is CBDT’s Notification About?
The CBDT ITR Forms 2025 notification revamps ITR-1 (Sahaj) and ITR-4 (Sugam), aligning them with modern disclosure norms and simplifying taxpayer compliance. It emphasizes better capital gains reporting, refined schedules, and updated eligibility for resident and non-resident taxpayers.
Understanding ITR Forms Under CBDT ITR Forms 2025
ITR-1 is for resident individuals (excluding those “not ordinarily resident”) with:
- Total income up to ₹50 lakh
- Income from salary, one house property, and other sources (interest)
- Long-term capital gains up to ₹1.25 lakh under Section 112A
It’s a simple form meant for taxpayers with straightforward income sources.
ITR-4 under CBDT ITR Forms 2025 is designed for:
- Resident Individuals, HUFs, and Firms (excluding LLPs)
- Income up to ₹50 lakh
- Presumptive income from business or profession (Sections 44AD, 44ADA, or 44AE)
Ideal for small businesses or professionals choosing presumptive taxation.
Key Amendments in Rule 12 with CBDT ITR Forms 2025
Rule 12 is updated to:
- Reflect revised eligibility norms
- Clarify filing for non-residents
- Match forms with capital gains and business income cases
References to older assessment years have been updated to reflect AY 2025–26.
Non-Resident Filing Rules
Non-residents now have specific clarity on:
- Which ITR form applies
- Conditions for mandatory filing
- How to report business and capital gains income
The CBDT ITR Forms 2025 reduce confusion and improve compliance.
Simplified Capital Gains Reporting
The updated CBDT ITR Forms 2025 allow:
- Reporting long-term capital gains up to ₹1.25 lakh under Section 112A within ITR-1
- Easier return filing for small investors
Mandatory Form 10-IEA for Old Tax Regime
Taxpayers opting for the old regime under Section 115BAC (6) must:
- Submit Form 10-IEA before the deadline under Section 139(1)
- Risk losing old regime eligibility if not filed in time
Enhanced Disclosure and Standardized Schedules
The CBDT ITR Forms 2025 feature:
- Clear formats for advance tax, TDS, TCS, and SFT disclosures
- Uniform schedules for better accuracy and fewer filing errors
Clause 139(1)(7): Who Must File
You must file a return even if your income is below the threshold, if you:
- Spent ₹2 lakh or more on foreign travel
- Paid ₹1 lakh or more on electricity
- Made significant investments or transactions
This ensures the expansion of the tax base.
E-filing and Refund Process Under CBDT ITR Forms 2025
To ease digital filing, the forms now include:
- E-verification enhancements
- Pre-validation of bank details
- Faster refunds if details are accurate
Bank Details Checklist:
- Correct IFSC code
- Verified account number
- Proper bank branch selected
Mistakes can delay refunds.
Why CBDT ITR Forms 2025 Matter for Taxpayers
These updates aim to:
- Simplify tax filing
- Minimize errors
- Accelerate refund processing
But they also enforce higher accountability. Choose the right form, disclose income properly, and file on time.
Where to Access and File Updated Forms
You can download CBDT ITR Forms 2025 from the Income Tax Department’s e-filing portal. It also offers:
- Instruction guides
- Filing utility software
- Online return filing tools
Consult a tax expert if your case involves multiple income sources or tax regime options.
FAQs on CBDT ITR Forms 2025
- Can I file ITR-1 with capital gains?
Yes, if gains under Section 112A are within ₹1.25 lakh. -  What is Form 10-IEA?
It’s a declaration form required for the old tax regime under Section 115BAC(6). - What’s the ITR filing deadline for AY 2025–26?
July 31, 2025, unless extended. - Are these forms for non-residents too?
Yes, subject to updated Rule 12 conditions. - Where can I file these forms?
On the official Income Tax e-filing portal.
