ITR-1 Form Filing

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ITR-1 Sahaj Form Filing Online

Salaried taxpayers can conveniently file income tax through the ITR-1 Sahaj Form. RegisterKaro provides expert assistance to ensure that those of you, who are not liable to file taxes end up filing online, comply with the law and receive refunds early.

Eligibility Check & Choose Correct ITR-1 in the form Dropdown:

1. Auto-Import From Form 16 & 26AS
2. Deductions & Tax Calculations Assistance
3. Quick Filing & E-Verification Support
4. Trusted by 10,000+ Salaried Individuals

What is the ITR-1 Sahaj Form?

The ITR-1 Sahaj, also known as ‘Sahaj’ is one of the Indian Income Tax Return Forms issued by the Central Board of Direct Taxes (income tax department) used in India. It is for those people who derive income from salary, pension, house property or other sources like interest. This form is straightforward and simple to fill out, and it’s a good choice for taxpayers who have uncomplicated income information.

If your total income is less than 50 lakh and you don’t have any business or capital gains, you can pay advance tax by using the ITR-1 Sahaj Form.

Note: Taxpayers are not allowed to file ITR-1 if they have foreign assets, earn any income in foreign and claim relief under DTAA.

Advantages of E-filing ITR-1 in India

There are so many benefits of filing your ITR-1 Sahaj Form online, not only easy. Regardless of whether you’re a regular salaried individual or an old pensioner with a simple source of income, e-filing is the most intelligent and hassle-free approach to meet your tax obligations.

1. Time Saver: E filing is more of a time saver, contrasted with the paper-filing method. You don’t need to stand in lines or come to any tax office. You can complete most of the work in less than an hour, especially if you have clear income details.
2. Beginner Friendly – Access to online user friendly platform and simplified instructions. You don’t need a lot of help to complete the process, even if you’re filing for the first time.
3. Quicker Refunds: Even if you are due a refund, online filing gets it to you much faster. Your refund will be wired into your bank account, generally on a couple of weeks.
4. Less Mistakes and Auto filling of Information: The portal automatically fills some of your details like PAN, name, address, salary and TDS from Form 26AS or AIS. This limits the scope for mistakes, and is less innocuous.
5. Acts as Income and Address Proof: The returned ITR is considered as a proof of income and in certain cases it also serves as address proof. It comes in handy when you apply for loans, government schemes or conduct property transactions.
6. Aids Loan, Credit Card & Visa Applications: Most banks and financial institutions require your past 2–3 years of ITR to evaluate your financial record prior to deciding on a loan or credit card application. Foreign embassies might also require ITR copies for visa processing.
7. A Safe and Secure Paperless Process: No need to print anything or go to physical location. Everything is done online using a secure and environmentally friendly process. Your data is safe, all of the information is encrypted.
8. Accessible Anywhere, Anytime: You are free to file ITR at any time of the day, even late at night using your mobile, laptop or computer. That makes it flexible for busy people.
9. E-verification Option is Enabled: You have an option to e-verify your return after filing instantaneously using Aadhaar OTP, net banking or other mediums. You don’t have to dispatch hard copies to the Income Tax Department either.

Track Filing Status online Once filed, you can track the status of your return and refund through ‘Track your return status’ on ITD website by entering your PAN. This will make it more clear and manageable.

Eligibility Criteria for Filing ITR-1

What is ITR-1/SAHAJ? ITR-1 Sahaj form is meant for simple return cases. It is applicable only to individuals having total income up to Rs. 50 lakh during a financial year.

1. Salary/Pension: For individual who receive salary and pension from more than one employer.
2. Income from One House Property: If income is from a single house property then it shall be allowed. But this does not include situations where a loss is brought forward from prior years.
3. Income from Other Sources : All the income other than these sources of income is called Income from Other Sources which includes interest on savings, interest on fixed deposits and Family Pension etc. You cannot include winnings from lotteries and horse races in it.
4. Clubbed Income of Spouse or Minor Child If where income is clubbed with that of spouse and/or minor child, the same is to be displayed in this schedule but restricted to salary/one house property/income from other sources if not chargeable to tax and no further bifurcation among the two.
5. Long-Term Capital Gains upto Rs 1.25 lakh: Earlier, one had to file ITR-2 even if the total income included only capital gains income. One of the important changes made for AY 2025-26 is that now an individual having long-term capital gains (read up to ₹1.25 lakh as per Section 112A) can file ITR-1, a simplified ITR form.

The change is effective from FY 2024-25 and it mean taxpayers can now take benefit of the same to save taxes on Long Term Equity Investments.

1. Link Aadhaar with PAN is Compulsory: Linking your Aadhaar to the PAN and Filing IT Returns is a Must in the Income Tax Department site. Not complying to this procedure may close the return as invalid.

Who cannot file ITR-1 for AY 2025-26?

ITR-1 is applicable mainly to individuals having income from salary and who have only one house property.

1. Income More Than Rs. 50 Lakh: Those who have an income of over Rs. 50 lakh in the year are restricted from filing their tax return via ITR-1.
2. Director in the company or having any unlisted shares: This form won’t be applicable in case you are a director in company or holding unlisted equity share at any point of time during the year.
3. Resident but Not Ordinarily Resident (RNOR) and Non-Resident Individual: Residents RNORs and non-residents cannot use ITR-1 for filing their returns.
4. More Than One House Property: In case where income is derived from more than one house property, ITR-1 cannot be used.

Lottery, Race Horses, or Gambling Winnings: Do not use this form if you receive income from lottery winnings, betting on a racehorse, or gambling.

1. Capital Gains (Other than Rs. 1.25 Lakh LTCG): If you have short-term capital gains or long-term capital gains over INR 1,25,000 (from the sources that are specified under section 112A), you will not be able to file tax returns using this form.
2. Agricultural Income Above Rs. 5,000: In this case, agricultural income exceeding a certain limit may require you to fill up a different ITR form.
3. Business or Profession Income: ITR-1 is not applicable in the case of individuals who have income from business or professional services.
4. Foreign Assets or Signing Authority Abroad: If the individual is a signing authority in foreign bank accounts and/or has assets outside India (financial interest) then he/she cannot file ITR-1.
5. Credit for Foreign Tax: ITR-1 cannot be used if you want to claim credit for taxes paid outside India, under Sections 90, 90A, or 91.
6. Deferred Tax on ESOP received from Start-ups: Such assessees who have not paid tax on Employee Stock Option Plan (ESOP) in case of eligible start-up companies cannot use this form.
7. Revenue Gained From Virtual Digital Assets (cryptocurrency): If the income is generated through buying and selling virtual digital assets or any other cryptocurrencies, then one may have to report this using a different ITR form.
8. TDS Deducted under Section 194N: If TDS has been deducted from the individual’s income under Section 194n (withdrawals of large cash amounts) then such individual cannot file ITR-1.
9. Partner in Firm: Persons who are partners in a firm.
10. Losses under ‘Other Sources’: Loss in income from other sources (like interest loss in excess of interest income) has to be disallowed in ITR-1.

Major Details to be Filed in ITR-1 Sahaj Form

What is ITR-1 Sahaj Form The ‘ITR-1 Sahaj’ form is for a normal resident individual whose total income doesn’t exceed Rs 50 lakh, having income from salaries, one house property and from other sources. It is divided into a number of sections that represent various components of income, deductions and taxes.

1. Personal Information :- In this part of tax form, you are to provide your basic information including your name, PAN (Permanent Account Number), Aadhaar number, date of birth, address, contact details and filing status (original or revised return). It also contains details of the assessment year and residential status.
2. Other Income to be reported gross: The taxpayer shall disclose income in the other income category of this section:

Salary or Pension

A house type property (net of loss carryforward)

Anything Else (Interest on savings, Fixed deposits interest etc.)

1. Chapter VI-A deductions: The taxpayer is entitled to claim deductions under this section for the eligible investments and expenses, such as:
2. Section 80C (LIC premiums, PPF, ELSS, tuition fee etc.)
3. Section 80D (Medical insurance)
4. Section 80G(Donations to Funds, Charitable institutions etc), etc.

This deductions served to reduce the net taxable income.

1. Tax Calculation and Tax Paid: This section comprises of the computations of:

Total taxable income after deductions

Income tax due based on the slab relevant to you

Particulars of the taxes already paid by way of TDS, advance tax and self-assessment tax

1. Details of Bank Account: All the bank accounts in use of taxpayer has to be mentioned (including account numbers and IFSC codes). One of those accounts should be used for income tax refunds, if any.
2. Attestation: In the end, a self-declaration is generated stating that all information entered is correct. Such a return shall be acknowledged in the manner as prescribed by rule 12 where e-verification of such return has been done or in Form ITR-V if paper verification of such returns is furnished.

Key Changes in the ITR-1 Form for AY 2025-26

The ITR-1 Sahaj Form for AY 2025–26 has been revised by the Income Tax Department to make the procedure of filing easy and enable accuracy on part of taxpayers.

Addition of LTCG Reporting

ITR-1 now provides for reporting LTCG under section 112A (from listed equity shares and equity-oriented mutual fund) only if:

The aggregate LTCG is rupees one lakh and twenty-five thousand or less, and

1. There are no capital losses that could be carried forward or brought forward

Earlier, income from capital gains in any amount was required to be reported through ITR-2; with the exception now made that small capital gain can be included in ITR-1 form.

Enhanced Deductions and Disclosures

Now, with while filing online, deductions under Sections 80C to 80U will have to be selected from a drop down. You should also include section detail with subsection for best accuracy. New sections have been added to report foreign retirement income under section 89A in order to monitor relief provision in a more systematic manner.

Aadhaar Enrollment ID Removed

The form does not seem to take in the 28 digit Aadhaar Enrolment ID anymore. Requests containing the 16-digit Virtual ID, instead of a 12-digit Aadhaar Number, shall henceforth not be accepted for filing.

Additional Column in Schedule TDS

A new column has been inserted in the TDS Schedule to mirror the relevant section under which the deduction at source was made.

This is to assist in good TDS tracking and mapping.

What is the list of Documents Required for Filing ITR?

Ensure that you have all required documents in order, before filing your ITR-1 form. They assist in accurately reporting your income, taking deductions, and making sure there are no mistakes on your return.

1. Form 16: This document is provided by your employer and shows your overall salary, deductions and the tax deducted (TDS) throughout the financial year. If you were employed by more than one employer, get your Form 16 from each of them.
2. Form 26AS: It’s your tax credit statement; it indicates all the taxes deposited with your PAN. It consists of TDS deducted by employers, banks and other parties. Ensure the TDS details mentioned in Form 16 tally with Part A of Form 26AS.
3. Salary Slips (Optional but Useful): If monthly salary slips are readily available, they can serve as proof of your salary breakup and other allowances or deductions.
4. Receipts of Deductions and Exemptions: Just in case you missed submitting investment proofs like LIC, PPF, ELSS under Section 80C or health insurance under 80D to your employer, keep the receipts handy. You can directly claim these while filing ITR.
5. Aadhaar Card: You need Aadhaar for filling ITR. Ensure that it is connected to your PAN before filing.
6. PAN Card: You will require your Permanent Account Number for logging in to the income tax portal as well as file return.
7. Details of Bank Accounts: You are required to give details of all active Indian bank accounts along with account number and IFSC code. Any refund will be issued to one account only.
8. Bank Interest Certificates or Passbook: In order to declare income, if any, from savings account; Fixed Deposits (FDs); and Recurring Deposits (RDs), seek interest certificates issued by banks or examine your passbook entries.
9. Home Loan Interest Certificate (if applicable): If you are claiming deduction for home loan interest under section 24(b), obtain the interest certificate from bank/ financial institution.
10. Rent Receipts: In case not submitted to the employer during the year- Needed to claim HRA exemption.
11. Investment Proofs: Papers linked to ELSS, PPF, NSC etc as well as tuition fees and life insurance premium for deductions under section 80C.
12. Your Medical Insurance Premium Receipts: You need these to avail tax benefits under section 80D for insurance taken on self, spouse, children or parents.
13. Receipt of donations: Keep the receipt if you contributed to a registered charitable institution, in case you want to claim deductions under Section 80G.
14. Capital Gains Statements (if applicable): For sale of shares/mutual funds/property, draw the capital gain/loss statement from your broker or CA.

How to File ITR-1 Sahaj Form Online at the Income Tax Portal?

E-filing of your ITR-1 (Sahaj) form is easy and can be done sitting at home. The Income Tax Department has eased the process for taxpayers with a step-by-step guide on the e-filing portal itself.

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

Visit the official website — incometax. gov.in

Step 2: Rumblings of Unease “When you see restrictions, it’s time to register for an account or log in,” Ms. Defenbaugh said.

If you are a new user, sign up with your PAN. If you are already registered, click the login button and enter your PAN, password and captcha code.

Step 3: Go to the Filing Section

Follow the link ‘e-File’ on the top bar of the home-page once you are logged in and select “Income Tax Return’ under this option.

Step 4: Choose the Assessment Year and Mode

Select assessment year 2025-26, and filing type as “Online”.

Step 5: Tap on ‘Start New Filing’

To get things started, simply click ‘Start New Filing’!

Step 6: Choose Filing Status

Select your applicable status:

• Individual
• Hindu Undivided Family (HUF)
• Others (like Trusts, Firms, etc.)

For ITR-1, select ‘Individual’.

Step 7: Choose ITR-1 (Sahaj) form to be filed.

The system may propose the correct form on the basis of your data, or you can file in ITR-1 by selecting it manually if you fulfill the eligibilityconditions.

Step 8: Press ‘Let’s Get Started’

Proceed by pressing the ‘Let’s Get Started’ button.

Step 9: Select reason for filing ITR Choose the Reason of Filing ITR

Choose the appropriate one which can be:

• The Gross Income exceeds the basic exemption limit
• You want to claim a refund
• You are filing returns on account of other reasons (like foreign travel, electricity bill etc.)

Click ‘Continue’ after selection.

Complete the 5 Main Sections of the ITR-1 Form

When you file ITR-1 online, there are key sections that you need to fill during the process:

1. Personal Information: You will be required to fill in details of this section such as your name, PAN card/Aadhaar number, date of birth, communication address, residential status and bank account details (you need to pick one for refund).
2. Gross Total Income: Enter any income received during the year such as salary/pension (auto-filled from Form 16), one house property and interest on savings or deposits. Check and verify the pre-filled information.
3. Deductions (Chapter VI-A): Utilize deductions such as 80C (LIC, PPF), 80D (health insurance), 80TTA/80TTB (interest ) and 80G (donations). You now need to use a dropdown to pick the appropriate subsection/subsubsection.
4. Tax Paid: This cell shows you the tax already paid, TDS, TCS advance tax or self-assessment tax. Verify this against your Form 26AS.
5. Tax Liability: Total tax after Deductions and Tax paid will be calculated automatically by the system. If the balance is positive, you owe the money; if negative, receive a refund.
6. Verification- Make sure to review your details, and submit e-verification using Aadhaar OTP, net banking, or any other available method.

Step 10: Review Summary

Review your tax calculation summary to ensure all the details are correct.

Step 11: Examine and Correct Errors

It identifies any problems or missing fields. Correct any mistakes and validate the form.

Step 12: E-Verify Your Return

Last, e-Verify your returns by using any of the following methods:

1. Aadhaar OTP
2. Net Banking
3. Bank account validation
4. Demat account verification

Note: E-verification is mandatory. The processing is necessary Do not send your return without it.

After submission, you will get an acknowledgment (ITR-V) on your registered email. You can also get a copy of it for your files through the portal.

How to Download ITR-1 Form?

The ITR-1 form is easy to download and the same can be downloaded from the official website of Income Tax Department itself.

Go to the official website: incometax.gov.in

1. Visit the ‘Downloads’ Section: From the Homepage, scroll down and tap on ‘Downloads’ from the menu.
2. Choose the Assessment Year: In this case, select 2025-26 from the dropdown list of years.
3. Select ITR-1 (Sahaj) Form: You will see a list of ITR forms. Dropdown and select on ‘ITR-1 (Sahaj)’ to download the form.

There are usually two formats:

1. In PDF format for reference or offline filling.
2. Excel/Java application to populate and create XML for offline upload.

Download the Form: Click on the download option of format you require and save it to a folder in your computer.

Use Utility (in case of offline filing): If you are to file offline, open the downloaded utility and enter the information asked and upload it back on portal after generating XML from utility.

When is the Last Date to File ITR 1?

1. Filing date for individual and all taxpayers (that have not to get their account audited) has been extended by the Central Board of Direct Taxes (CBDT).
2. Original due date: July 31 of the year the assessment is made.
3. VARIANT 1 Deadline: 15 September of the reporting period.

This extension is applicable for taxpayers namely salaried individuals, family pensioners and senior citizens and all other assessees whose accounts are not required to be audited