Common Offline Utility for ITR

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What Common Offline Utility for ITR is

Common Offline Utility for ITR is a free download for preparing ITR 1, ITR 2, ITR 3 and ITR 4 returns for assessment year 2026–27. Windows and macOS versions are listed. To use it, select the assessment year, download and extract the utility ZIP, then open the utility. Version 1.2.4 is listed for both systems; the Windows file is 47.6 MB and the Mac file is 85.3 MB, with both latest releases dated 02-Sep-2026. ITR 2 covers individuals and HUFs without business or professional income, while ITR 3 covers those with such income. ITR 1 and ITR 4 have specific resident-status, income-source and Rs.50 lakh conditions. General Windows guidance requires Windows 7 or later, at least 2 GB RAM and 700 MB free disk space; Windows ARM is unsupported. Excel utilities require genuine licensed Microsoft Excel 2016 or later with macros enabled. JSON schemas and validation documents are provided, and Linux use is limited to sandbox mode.

Who it suits

It suits taxpayers preparing the listed ITR forms for assessment year 2026–27. Eligibility depends on the income and taxpayer conditions specified for each return.

What it does well

Free plan
Windows and macOS downloads
Supports ITR 1 through ITR 4
Provides schemas and validation documents
Offline ZIP-based workflow

What to know first

Windows ARM is unsupported
Excel utilities require licensed Excel 2016 or later
Linux use is restricted to sandbox mode
Each ITR form has eligibility conditions

Plans

Plan	Billed and limits	Price
Common Offline Utility (ITR 1,2,3 and ITR 4)	ITR 1, ITR 2, ITR 3 and ITR 4 for AY 2026-27	Free

As incometax.gov.in lists them, read 12 Oct 2026. The maker's own page has the final word.

Verdict

This utility provides a free offline route for four specified income-tax returns. Confirm your form eligibility and hardware or Excel requirements before downloading.

Facts from Common Offline Utility for ITR's own pages

Download: The Windows utility is version 1.2.4, 47.6 MB, and was last released on 02-Sep-2026. · incometax.gov.in, 12 Oct 2026
Download workflow: The instructions say to select the assessment year, download and extract the utility ZIP file, and open the utility. · incometax.gov.in, 12 Oct 2026
Excel requirement: The downloads page says Excel utilities require a genuine, licensed Microsoft Excel version 2016 or later with macros enabled. · incometax.gov.in, 12 Oct 2026
Free plan: Yes · incometax.gov.in, 22 Sept 2026
Hardware requirement: The general instructions specify an SSE2-capable Intel Pentium or later or AMD K10-or-above architecture, at least 2 GB RAM, and at least 700 MB free disk space. · incometax.gov.in, 12 Oct 2026
Investment income: Yes · incometax.gov.in, 22 Sept 2026
ITR 1 eligibility: ITR 1 is for resident individuals other than not ordinarily resident with total income up to Rs.50 lakh and specified salary, house-property, other-source, capital-gains and agricultural-income limits. · incometax.gov.in, 12 Oct 2026
ITR 2 eligibility: ITR 2 is for individuals and HUFs without income from profits and gains of business or profession. · incometax.gov.in, 12 Oct 2026
ITR 3 eligibility: ITR 3 is for individuals and HUFs having income from profits and gains of business or profession. · incometax.gov.in, 12 Oct 2026
ITR 4 eligibility: ITR 4 is for resident individuals, HUFs and firms other than LLPs meeting the listed Rs.50 lakh income limit and specified presumptive-business and capital-gains conditions. · incometax.gov.in, 12 Oct 2026
Linux note: The general instructions say that in Linux the app should be run in sandbox mode only. · incometax.gov.in, 12 Oct 2026
Mac download: A Mac utility is also listed as version 1.2.4, 85.3 MB, with latest release dated 02-Sep-2026. · incometax.gov.in, 12 Oct 2026
Offline workflow: The instructions say to select an assessment year, download and extract the utility ZIP, then open the utility. · incometax.gov.in, 12 Oct 2026
Purpose: The Common Offline Utility is for filing ITR 1, ITR 2, ITR 3 and ITR 4 for assessment year 2026–27. · incometax.gov.in, 12 Oct 2026
Rental income: Yes · incometax.gov.in, 22 Sept 2026
Return coverage: The page describes ITR 1 as intended for certain resident individuals with total income up to Rs.50 lakh and specified income sources and thresholds. · incometax.gov.in, 12 Oct 2026
Schemas and validations: The downloads page provides JSON schemas and validation documents for the listed return types. · incometax.gov.in, 12 Oct 2026
Self-employment support: Yes · incometax.gov.in, 22 Sept 2026
State filing: none · incometax.gov.in, 22 Sept 2026
Support: The e-Filing and Centralized Processing Center lists 1800 103 0025 and 1800 419 0025 for e-Filing and income-tax-return queries, 08:00–20:00 Monday to Friday. · incometax.gov.in, 12 Oct 2026
System requirement: The general instructions list Windows 7 or later and say ARM versions of Windows are not supported. · incometax.gov.in, 12 Oct 2026
System requirements: The general instructions list Windows 7 or later, 2 GB or more RAM, and at least 700 MB free disk space; Windows ARM is not supported. · incometax.gov.in, 12 Oct 2026
Updates: The page provides JSON schemas and validation documents and says instructions, utilities, schemas and validation rules will be updated when changes are approved by ITD. · incometax.gov.in, 12 Oct 2026
Windows download: The Windows utility is version 1.2.4, 47.6 MB, with its latest version released on 02-Sep-2026. · incometax.gov.in, 12 Oct 2026