To file Income Tax Returns (ITRs) offline, taxpayers must use the Offline Utility provided by the Income Tax Department. This utility allows users to generate a JSON file containing the necessary information and details of their ITR.
source https://www.caclubindia.com/articles/how-to-file-itr-in-offline-mode-49696.asp
source https://www.caclubindia.com/articles/how-to-file-itr-in-offline-mode-49696.asp
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