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    ITR-1, also known as Sahaj, is the simplest and most commonly used Income Tax Return (ITR) form for individual taxpayers in India. “Sahaj” means “easy” in Hindi, reflecting its simplified nature. It’s designed for resident individuals with relatively straightforward income sources and a total income up to a certain limit.

    Who is Eligible to File ITR-1 (Sahaj)?

    ITR-1 is specifically for Resident Individuals (other than Not Ordinarily Resident – RNOR, and Non-Resident – NRI) whose total income for the financial year does not exceed ₹50 lakh and who have income from the following sources:

    Salary or Pension

    Income from one or multiple employers.

    One House Property

    Income from a single house property, which can be:

      • Self-occupied (even if jointly owned with a spouse).
      • Let out (rental income).
      • Deemed to be let out.
      • Important: You cannot use ITR-1 if you own more than one house property or if you have a loss from house property to be carried forward from previous years.

    Other Sources

    • Income from sources like:
      • Interest from savings accounts, fixed deposits, income tax refunds.
      • Dividend income.
      • Family pension.
      • Exclusions: Income from winnings from lottery, horse races, or other legal gambling activities, or income taxable at special rates cannot be reported in ITR-1.

    Agricultural Income

    Up to ₹5,000. If your agricultural income exceeds ₹5,000, you must file ITR-2.

    Long-Term Capital Gains (LTCG) from Sale of Listed Equity Shares/Equity Mutual Funds (New for AY 2025-26)

    For Assessment Year 2025-26 (Financial Year 2024-25), you can use ITR-1 if you have LTCG under Section 112A, provided this LTCG does not exceed ₹1.25 lakh. Previously, any capital gains disqualified you from using ITR-1. If your LTCG exceeds ₹1.25 lakh, or if you have other types of capital gains/losses, you must use ITR-2.

    Who Cannot File ITR-1?

    You cannot file ITR-1 if
    • Your total income exceeds ₹50 lakh.
    • You are a Non-Resident (NRI) or a Resident but Not Ordinarily Resident (RNOR).
    • You have income from more than one house property.
    • You have income from a business or profession (even if opting for presumptive taxation under sections 44AD, 44ADA, or 44AE, you would file ITR-4).
    • You have taxable capital gains (other than the limited LTCG mentioned above under Section 112A).
    • You are a Director in a company.
    • You have invested in unlisted equity shares.
    • You own foreign assets or have income from any source outside India.
    • You have income from winning lottery, horse races, or other specific sources taxable at special rates.
    • You have a loss under the head “Income from other sources.”
    • You are assessable for someone else’s income (where tax is deducted in their name).
    • Tax has been deducted under Section 194N.
    • You have deferred tax payment on Employee Stock Ownership Plans (ESOPs).
    • You have agricultural income exceeding ₹5,000.
    • You are claiming relief under Section 90 or 91.

    Documents Required for ITR-1 Filing

    Having these documents handy will make the filing process smoother.

    PAN Card

    Your Permanent Account Number.

    Aadhaar Card

    As per Section 139AA, Aadhaar details are mandatory.

    Form 16

    Issued by your employer (if salaried). If you switched jobs, you’ll need Form 16 from all employers. This summarizes your salary, TDS, and other deductions.

    Form 26AS / AIS / TIS

    These are crucial.

      • Form 26AS: An annual consolidated tax statement reflecting all tax deducted at source (TDS), tax collected at source (TCS), advance tax paid, and self-assessment tax paid.
      • Annual Information Statement (AIS): A comprehensive view of financial transactions (including interest, dividends, mutual fund transactions, security transactions, etc.) reported by various entities to the Income Tax Department.
      • Taxpayer Information Summary (TIS): A summary of information in AIS.
      • It’s vital to reconcile your income and TDS details with Form 26AS/AIS to ensure accuracy.

    Bank Statements/Passbook

    For interest income from savings accounts and fixed deposits.

    Investment Proofs

    For claiming deductions under Chapter VI-A (e.g., Section 80C, 80D, 80G, 80TTA, etc.) if opting for the old tax regime.

      • Life Insurance Premium receipts
      • PPF passbook
      • ELSS statements
      • Home loan principal repayment certificate
      • Education loan interest certificate
      • Medical insurance premium receipts
      • Rent receipts (if claiming HRA exemption and not submitted to employer).

    Home Loan Interest Certificate

    From your bank/financial institution, showing the breakup of principal and interest paid.

    Other Income Proofs

    Dividend statements, family pension statements, etc.

    Key Sections in ITR-1

    ITR-1 is typically divided into several parts

    Part A: General Information

    Personal details like PAN, Aadhaar, name, address, date of birth, residential status, and filing status (original/revised/belated).

    Part B: Gross Total Income

      • Income from Salary/Pension: Details from Form 16 (Gross Salary, Perquisites, Profit in lieu of salary, Exempt Allowances, Standard Deduction u/s 16(ia) – ₹50,000, Entertainment Allowance, Professional Tax).
      • Income from House Property: Gross Rent, Municipal Taxes, Net Annual Value, 30% Standard Deduction, Interest on Borrowed Capital (Home Loan Interest, capped at ₹2 lakh for self-occupied property).
      • Income from Other Sources: Interest from savings, fixed deposits, family pension, dividends, etc.

    Part C: Deductions and Taxable Total Income

      • Chapter VI-A Deductions: Details of deductions claimed under various sections like 80C, 80CCC, 80CCD (1), 80CCD (1B), 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80TTA/TTB, 80U, etc.
      • Remember: The new tax regime does not allow most of these deductions and exemptions.

    Part D: Computation of Tax Payable

    Calculation of total tax liability, rebate under Section 87A (if applicable), health and education cess, relief under Section 89, and interest payable under Section 234A/B/C.

    Part E: Other Information

      • Details of all active bank accounts.
      • Details if filing ITR under the 7th proviso to Section 139(1) (e.g., deposited ₹1 crore or more in a current account, incurred foreign travel expenditure exceeding ₹2 lakh, or electricity bill exceeding ₹1 lakh).
    • Schedule IT: Details of advance tax and self-assessment tax payments.
    • Schedule TDS: Details of Tax Deducted at Source (from salary, interest, etc.) as per Form 16, Form 16A, Form 26AS.

    Due Date for Filing ITR-1 for AY 2025-26 (FY 2024-25)

    For the Assessment Year 2025-26 (i.e., for income earned during the Financial Year April 1, 2024, to March 31, 2025), the due date for filing ITR-1 for individuals whose accounts are not required to be audited is September 15, 2025.

    • Important Note: The Income Tax Department recently extended the deadline for non-audit cases from July 31, 2025, to September 15, 2025, for AY 2025-26, acknowledging delays in activating online utilities and updating Form 26AS/AIS.

    How to File ITR-1 Online

    The most common and recommended method for filing ITR-1 is online through the official Income Tax e-filing portal.

     
    1. Visit the Income Tax e-filing Portal: Go to www.incometax.gov.in.
    2. Log in: Use your User ID (PAN), password, and captcha. If you’re a new user, you’ll need to register first.
    3. Navigate to E-File: Go to “e-File” > “Income Tax Returns” > “File Income Tax Return.”
    4. Select Assessment Year: Choose “Assessment Year 2025-26.”
    5. Select Filing Mode: Choose “Online.” (Offline utility is also available, where you download the form, fill it, generate an XML file, and then upload it).
    6. Select Status: Choose “Individual.”
    7. Select ITR Form: Choose “ITR-1 (Sahaj).”
    8. Select Reason for Filing: Choose the applicable reason (e.g., “Taxable income is more than the basic exemption limit” or “Claiming refund”).
    9. Proceed with Online Filing:
      • You will be presented with various sections/schedules of ITR-1.
      • Many fields (personal information, salary details, TDS details) might be pre-filled based on the data available with the Income Tax Department (from your Form 26AS, AIS, Form 16, etc.).
      • Verify all pre-filled data carefully. Make corrections if there are discrepancies.
      • Enter any missing income details (e.g., interest from savings not reflected in AIS).
      • Enter details of deductions and exemptions you wish to claim (if opting for the old tax regime).
      • Provide details of all your active bank accounts.
    10. Compute Tax: The system will automatically calculate your tax liability or refund based on the information provided.
    11. Preview and Submit: Review the entire ITR-1 form for accuracy. Correct any errors.
    12. E-Verify Your Return: This is a crucial final step. Without e-verification, your ITR filing is not complete. You can e-verify using:
      • Aadhaar OTP (most common).
      • Net banking.
      • Demat account.
      • Bank ATM.
      • Sending a signed ITR-V (acknowledgment) copy to the CPC, Bengaluru, within 30 days of filing (less common now).

    Filing your ITR correctly and on time is essential for compliance and to avoid penalties. If your income or financial situation is complex, or you are unsure about eligibility or specific sections, it’s always file your ITR from our experts.

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