Offline ITR Filing: Download the applicable ITR, fill the form offline, save the generated XML file and then upload it.

To e-File the ITR using the upload XML method, the user must download either of the following ITR utility:

Excel Utility

Java Utility

Perform the following steps to download the Java Utility or Excel Utility, then to generate and Upload the XML:

Step-1: Go to the Income Tax e-Filing portal

Step-2: Download the Appropriate ITR utility under ‘Downloads > IT Return Preparation Software’.

Step-3: Extract the downloaded utility ZIP file and Open the Utility from the extracted folder. (For more information and prerequisites, refer the ‘Read me’ document).

Note : System Requirements

Excel Utilities: Macro enabled MS-Office Excel version 2007/2010/2013 on Microsoft Windows 7 / 8 /10 with .Net Framework (3.5 & above)

Java Utilities: Microsoft Windows 7/8/10, Linux and Mac OS 10.x with JRE (Java Runtime Environment) Version 8 with latest updates.

To Enable Macros in Excel Go to > File > Options > Trust Centre > Trust Centre Settings > Macro Settings > Enable All Macro > Click ‘OK’ button twice to save these settings.

Step-4: Fill the applicable and mandatory fields of the ITR form.

Note :

Pre-filled XML can be downloaded post login to the e-Filing portal from ‘My Account > Download Pre-Filled XML’ and can be imported to the utility for prefilling the personal and other available details.

Step-5: Validate all the tabs of the ITR form and Calculate the Tax.

Step-6: Generate and Save the XML.

Step-7: Login to e-Filing portal by entering user ID (PAN), Password, Captcha code and click ‘Login’.

Step-8: Click on the ‘e-File’ menu and click ‘Income Tax Return’ link.


On Income Tax Return Page:

PAN will be auto-populated

Select ‘Assessment Year’

Select ‘ITR form Number’

Select ‘Filing Type’ as ‘Original/ Revised Return’

Select ‘Submission Mode’ as ‘Upload XML’


Choose any one of the following option to verify the Income Tax Return:

Digital Signature Certificate (DSC).

Aadhaar OTP

EVC using Prevalidated Bank Account Details.

EVC using Prevalidated Demat Account Details.

Already generated EVC through My Account > Generate EVC Option or Bank ATM.

Validity of such EVC is 72 hours from the time of generation.

I would like to e-Verify later. Please remind me.

I don’t want to e-verify this Income Tax Return and would like to send signed ITR-V through normal or speed post to “Centralized Processing Center, Income Tax Department, Bengaluru – 560500” 

Step-11: Click ‘Continue’

Step-12: Attach the ITR XML file. On choosing,

Step-13: DSC as verification option, Attach the signature file generated from DSC management utility.

Step-14: Aadhaar OTP as verification option, Enter the Aadhaar OTP received in the mobile number registered with UIDAI.

Step-15: EVC through Bank account, Demat account or Bank ATM as verification option, Enter the EVC received in the mobile number registered with Bank or Demat Account respectively.

Step-16: Other two verification options, the ITR will be submitted but the process of filing the ITRs is not complete until it is verified. The submitted ITR should be e-Verified later by using ‘My Account > e-Verify Return’ option or the signed ITR-V should be sent to CPC, Bengaluru.

Step-17: Submit the ITR.

Source: Income Tax India’s Official Website