The Income Tax Department of India has changed its process of electronically filing ITRs (Income Tax Returns) from the use of Excel to the use of JSON (JavaScript Object Notation). If hitherto taxpayers downloaded ITR forms based on Excel or from Java Utilities, from Assessment Year 2020–21, the ITR forms will now be available based on JSON utilities to allow for a clearer and simpler means of ITR filing.
If, as a taxpayer, you are filing returns online, you have come across a JSON file to download or upload on the Income Tax Portal. It has confused many taxpayers, particularly when they attempted to open it outside the Income Tax Portal.
This blog outlines step-by-step what a JSON file is, why it is used, how to open the returns, some potential issues you may face, etc.
What is a JSON File in Income Tax Filing?
A JSON file is a lightweight data-interchange format that stores structured data. In the context of income tax:
- It contains all the information related to your ITR form such as income details, deductions, tax computations, and TDS.
- It is generated when you either download pre-filled data from the portal or prepare returns offline using the utility.
- This file is later uploaded back to the portal for submission.
You cannot directly open a JSON file in Excel or Word since it is not a document but a structured data file.
Why JSON Format Was Introduced?
The switch to JSON format was done to:
- Reduce file size (compared to bulky Excel utilities).
- Enable faster upload/download speeds.
- Make return filing smoother on both desktop and mobile platforms.
- Improve data accuracy and reduce errors in pre-filled information.
How to Download a JSON File from the Income Tax Portal?
- Login to the Income Tax e-Filing portal.
- Click e-file → Income Tax Returns → Download Pre-filled Data.
- Select the assessment Year (example, AY 2025–26).
- Click on Download JSON.
- The file will be downloaded on your system (usually in your “Downloads” folder).
How to Open a JSON File in the Income Tax Portal (Step-by-Step Guide)
Step 1: Download the Income Tax Utility
- Go to the Downloads section of the portal.
- Download the ITR JSON Utility (a Java-based application);
- Extract and install the utility on your computer.
Step 2: Run the Utility
- Open the utility software.
- Select the assessment Year.
Step 3: Import JSON File
- In the utility, click “Import Pre-filled Data”.
- Browse and upload the JSON file you downloaded earlier.
- The data will automatically populate into the ITR form.
Step 4. Verify and Edit
- Cross-check the pre-filled details like income, deductions, and TDS.
- Make necessary edits or additions.
Step 5. Generate and Upload
- After verifying, generate a new JSON file from the utility.
- Upload this file back to the Income Tax Portal under e-File → Income Tax Returns → Upload ITR.
Common Problems in Opening JSON Files
1. Error: File Not Opening
- Reason: Trying to open JSON in Excel/Word.
- Fix: Always open using Income Tax Utility or a JSON viewer.
2. Corrupt File Error
- Reason: Incomplete download or browser issue.
- Fix: Re-download JSON using a stable connection.
3. Mismatch in Data
- Reason: Outdated utility version.
- Fix: Download the latest version of the JSON utility.
Tools to View JSON File (Optional)
If you simply want to view the contents (not file the return), you can use:
- Online JSON Viewers (like jsoneditoronline.org).
- Text editors (Notepad, VS Code).
But remember to file your ITR, you must use the official JSON utility or portal.
Conclusion
While filing income tax returns has become easier and quicker thanks to JSON, it does require taxpayers to adapt to the new system. To file your ITR successfully, you should first download the JSON file from the portal, as it has all of your tax-related information. If you plan to file your return away from the IT portal, you want to ensure that you open the JSON through the official utility, and not Word or Excel.
Once you follow the right steps, downloading, importing into the utility, verifying, and re-uploading, you will find the ITR system easy to file without issue. And while there may be the occasional outage, if you update your utility regularly, you should have no technical issues.
While to the uninitiated the JSON system may look confusing, it is easier and makes filing returns more efficient and dependable once you understand it.
References
The Income Tax Rules, 1962
The Income Tax Act 1961
https://www.incometax.gov.in/
https://incometaxindia.gov.in/
