How To Open JSON File In Income Tax Portal (2025 Guide)

If you’ve filed or plan to file your income tax returns online in India, you must have come across the term JSON file. Whether it’s ITR-1, ITR-2, or any other form, the Income Tax Department has standardized using JSON format for securely uploading and downloading ITR data.

However, many taxpayers still find it confusing when it comes to opening a JSON file in the Income Tax Portal or knowing what to do after downloading it.

This detailed 2025 guide will explain everything you need to know:

• What is a JSON file?

• Why does the Income Tax Department use JSON?

• How to open and upload a JSON file in the portal?

• Common issues and troubleshooting tips.

What is a JSON File?

JSON stands for JavaScript Object Notation.
It’s a lightweight data format that is easy for machines to parse and generate and easy for humans to read.

In the context of the Indian Income Tax system, a JSON file contains all the information you filled in your Income Tax Return (ITR) form — such as:

• Personal details

• Income information

• Tax deductions

• Bank account details

• Other financial information

Instead of sending large amounts of data in complex formats, the IT Department uses a single JSON file to upload or download your entire ITR data securely.

Why JSON Format in Income Tax Filing?

The shift to JSON was made to:

• Enhance Data Security: Encrypted data in JSON format is more secure.

• Improve Speed: JSON files are lighter and upload/download faster.

• Ensure Accuracy: Reduces manual errors during data transmission.

• Enable Automation: Easy to validate and pre-fill tax forms automatically.

Thus, when you are working on e-filing for the financial year 2024-25, you must know how to open, verify, and upload your ITR JSON file.

How to Download JSON File from the Income Tax Portal

Before you can open a JSON file, you need to have it downloaded.

Here’s how to do it:

1. Visit https://www.incometax.gov.in/iec/foportal/

2. Login to your account using PAN, Aadhaar, or user credentials.

3. Go to e-File → Income Tax Return → View Filed Returns.

4. Locate your filing and Download JSON for your ITR Form (e.g., ITR-1, ITR-2).

The downloaded file will have a .json extension (example: ITR1_2025.json).

Now, the question arises: how do you open this JSON file?

How To Open JSON File in Income Tax Portal (2025 Step-by-Step)

There are TWO primary ways to open and manage your Income Tax JSON file:

1. Using the Income Tax Portal’s Online JSON Utility

This is the easiest method, recommended for most users.

Steps:

• Step 1: Go to the official Income Tax Filing Portal.

• Step 2: Under Downloads, find Offline Utilities.

• Step 3: Select the appropriate ITR form (e.g., ITR-1, ITR-2, ITR-3) and download the JSON Utility (pre-filled).

• Step 4: Install and open the utility tool.

• Step 5: Click on Import Pre-Fill JSON or Import Draft ITR JSON.

• Step 6: Browse your system and select the downloaded .json file.

The system will automatically extract and display your income tax data!

2. Using a JSON Viewer or Text Editor (Optional)

You can also open a JSON file manually using:

• Notepad++

• VS Code (Visual Studio Code)

• Online JSON Viewer Tools (such as jsonformatter.org)

However, manual opening is mainly for viewing purposes only. Editing JSON files manually is not recommended because:

• It may corrupt the file structure.

• Invalid JSON cannot be uploaded back to the portal.

• It could lead to filing errors or rejection.

Note: Always use the official Income Tax Utility for making edits or validations.

Important Tools to Open and Format JSON Files

If you want a cleaner view of your downloaded JSON file, you can use online tools like:

• JSON Formatter Online: Beautify and validate JSON easily.

• Online JSON Formatter: Upload your file and visualize it in a tree structure.

• Json Formater Tools: Format, compress, or decompress your JSON.

Using a json online formatter ensures that you can:

• Check if your JSON file is valid.

• Correct formatting errors (if any) before importing into the portal.

Common Problems When Opening JSON Files in the Portal

Here are some challenges taxpayers face while opening JSON files:

Always make sure you:

• Use the correct ITR JSON Utility for the Assessment Year.

• Update your software regularly.

• Validate the JSON file if you face errors.

How to Edit JSON File Correctly for Income Tax Return

You should not edit a JSON file manually using a text editor unless you are an advanced user.

If you want to make changes to your income details:

1. Open the JSON file via the ITR Utility.

2. Edit your income, deductions, or other fields through the graphical user interface (GUI).

3. Save the draft as a new JSON.

4. Upload the final JSON back to the Income Tax portal.

This method ensures no structural errors in your JSON data.

How to Upload JSON File to Income Tax Portal

Once you have opened, edited (if needed), and validated your JSON file, you can upload it back to file your return.

Steps to Upload:

• Login to the Income Tax Portal.

• Navigate to e-File → Income Tax Return → Upload Return.

• Select Assessment Year and ITR Form Name.

• Choose Upload JSON and select your file.

• Validate and submit the ITR form.

• Proceed with e-Verification.

You’ll receive an acknowledgment receipt (ITR-V) after successful submission.

Advantages of JSON Files in E-Filing

Switching to JSON format has made filing easier because:

• Faster Uploads: Lightweight format for quick processing.

• Secure: Encapsulates data safely.

• Accurate Pre-fill: Auto-filling personal and financial details.

• Saves Time: Reduces manual data entry.

Thus, understanding how to handle JSON files ensures you file your taxes correctly and efficiently every year.

Conclusion

Handling JSON files has become a routine part of online tax filing in India. In 2025, every taxpayer should know how to:

• Download,

• Open,

• Edit,

• Validate, and

• Upload JSON files correctly.

Always remember to use the official Offline JSON Utility and avoid manual editing of JSON files. Validate using trusted json online formatter tools if needed, but finalize the changes via the utility only.

Mastering these steps will make your ITR filing smooth, error-free, and quick every financial year.