while extension of the income tax return itr filing deadline may have brought relief for tax assessees who had delayed filing till the end there is some pain in store for them they may have to refill their itr forms in case these had been filled but not submitted or uploaded on the income tax departments efiling website the latest notice on the efiling website states consequent to changes made in income tax return filing utilities on account of due date extension and schema changes for ay 201819 please note the below 1 saved drafts will not be available in case of online itr 1 42 in case of offline utilities xml has to be regenerated using the latest utilities and to be uploaded income tax return forms 1 and 4 could be filed completely online and this method allowed users to save drafts of partiallyfully filled in forms before submitting this would allow the filers to review and recheck the information filled in before final submission however as per the notice put up on the efiling website on august 1 all income tax return filers who have saved drafts of partiallyfully filled in itr 1 or 4 online but not submittedfiled them till july 31 2018 will have to refill newupdated forms says abhishek soni a chartered accountant and ceo tax2win an income tax return filing website these newupdated forms have been made available on the efiling website with effect from aug 1 2018 as indicated on the sitetax returns could also be filed by downloading the forms in exceljava utility formats filling up the same generating an xml file from them and then uploading the xml file in the concerned tax assessees account on the efiling site as per the efiling website if a tax assessee has filled such a form and generated xml file but not uploaded it in hisher account till july 31 2018 then heshe would now have to redo the exercise using the newupdated forms and generate xml from these updated forms says sachin vasudeva a practising chartered accountant it appears that the extension of the itr filing deadline from july 31 to august 31 2018 meant that consequential changes had to be made in the forms and therefore all those who were halfway through the exercise will have to now redo it using the updated forms an individual who is a resident and ordinarily resident ror having income from salaries one house property income from other sources other than winnings from lottery maintaining race horses etc and having total income up to rs 50 lakh is eligible to use itr 1 itr 4 is meant for individuals hufs and partnership firms having income from business or profession on presumptive basis