Filing an Income Tax Return involves submitting the correct form to the income tax department, based on the nature of your income. One of the most commonly used forms is ITR-1, also known as Sahaj. This form is primarily designed for salaried individuals and is widely used across India due to its simplicity. The ITR-1 form allows taxpayers to report their income, claim deductions, and provide tax-related details in a straightforward manner. In this article, we’ll explore the ITR-1 Sahaj Form in detail—covering eligibility criteria, required documents, and the step-by-step process to file it online for Assessment Year 2025–26.
ITR-1 Sahaj Form: An Overview
The ITR-1 Form, commonly known as Sahaj, is designed to offer a simple and streamlined method for individual taxpayers to file their income tax returns. It is primarily intended for resident individuals in India whose total income does not exceed ₹50 lakh and is derived from permitted sources.
Who Can File ITR-1 (Sahaj)?
The ITR-1 form is applicable to resident individuals who meet the following conditions:
Total Income: Does not exceed ₹50 lakh during the financial year.
Eligible Sources of Income:
Income from Salary or Pension
Income from One House Property
Income from Other Sources (excluding winnings from lottery, racehorses, etc.)
Agricultural income (up to ₹5,000)
Family pension income
Other income sources may include:
Interest from savings or fixed deposits (bank, post office, cooperative society)
Interest on income tax refund
Interest on enhanced compensation
Clubbed income of a spouse or minor (subject to conditions)
This form is ideal for salaried individuals and pensioners with relatively simple income structures.
Who Cannot File ITR-1?
The following individuals are not eligible to file ITR-1:
Non-Resident Indians (NRIs) or Resident but Not Ordinarily Resident (RNOR)
Individuals with total income above ₹50 lakh
Those with agricultural income exceeding ₹5,000
Individuals earning from:
Capital gains (short-term or long-term)
Business or professional income
Lottery, horse racing, or gambling
More than one house property
Individuals:
Holding unlisted equity shares
Serving as directors in a company
Availing deductions under Section 194N
With deferred tax on ESOPs from eligible startups
Anyone who doesn’t meet the specific eligibility requirements for ITR-1 must use an alternative ITR form
Due Date for Filing ITR-1
The due date for filing ITR-1 for the Assessment Year 2025–26 is July 31, 2025, unless extended by the Income Tax Department. Timely filing is crucial to avoid penalties and ensure compliance.
Income Tax Slab Structure for Individuals (FY 2025–26 / AY 2026–27)
As per Budget 2025, individuals with an annual income of up to ₹12,00,000 will have no tax liability under the new tax regime for the financial year 2025–26. Additionally, salaried taxpayers are eligible for a standard deduction of ₹75,000, effectively making income up to ₹12.75 lakh tax-free.
Revised Income Tax Slabs – New Regime (Default for FY 2025–26)
| Annual Income Slab | Applicable Tax Rate |
|---|---|
| Up to ₹4,00,000 | 0% |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Note: The new tax regime is the default option for all taxpayers beginning FY 2025–26 (AY 2026–27).
Opting for the Old Tax Regime
Salaried and non-business individuals can choose the old tax regime directly while filing their ITR under Section 139(1).
Taxpayers with income from business or profession must submit Form 10IEA on or before the due date under Section 139(1) to opt for the old regime.
Once the old regime is selected by business or professional taxpayers, switching back to the new regime is permitted only once in a lifetime.
Latest Update: ‘Pay Later’ Option for Income Tax Filing
The Income Tax e-filing portal has introduced a new ‘Pay Later’ feature, allowing taxpayers to complete the ITR filing process before making the actual tax payment. This update means you can submit your ITR-1 first and pay any pending taxes afterward, offering greater flexibility and convenience during the filing process.
For step-by-step instructions, refer to our detailed guide: Pay Later Option for Income Tax Return Filing
Structure of the ITR-1 Form: A Detailed Overview
While the ITR-1 (Sahaj) Form is designed for simplicity, it still demands accuracy and attention to detail during the filing process. To ensure clarity and ease of use, the form is divided into five main parts and two supporting schedules.
Main Sections of the ITR-1 Form
Part A – General Information
Includes basic personal and contact details such as name, PAN, Aadhaar, address, and filing status.Part B – Gross Total Income
Covers income earned from salary/pension, one house property, and other sources.Part C – Deductions and Total Taxable Income
Contains information on deductions claimed under sections like 80C, 80D, and others, and calculates the net taxable income.Part D – Computation of Tax Payable
Details the calculation of tax liability, including any applicable rebates, TDS, and tax payments made.Part E – Other Information
Captures any additional disclosures required under the form.
Schedules Included
Schedule IT – Details of advance tax and self-assessment tax paid.
Schedule TDS & TCS – Information on tax deducted or collected at source.
Final Step: Verification
Once all sections and schedules are filled, the return must be verified either electronically or by submitting a signed ITR-V form
Required Details in the ITR-1 Form
The ITR-1 Sahaj Form consists of several key sections, each requiring specific and accurate information to ensure proper submission. Below is a breakdown of the required details in each part of the form:
Part A – General Information
This section captures your personal and contact details. Fields A1 to A28 include:
Full Name (First, Middle, Last)
PAN (Permanent Account Number)
Age and Gender
Date of Birth (as per PAN records)
Aadhaar Number
Communication Address (including City and State)
Mobile Number and Email Address
Filing Date
Ward Number and Assessing Officer (if known)
Part B – Gross Total Income
Enter your income details under the following heads:
Salary or Pension
Income from One House Property
Income from Other Sources (e.g., interest, family pension)
Part C – Deductions and Taxable Income
Rows C1 to C20 require details of deductions claimed under various sections of Chapter VI-A, such as:
Section 80C – Investments in LIC, PPF, ELSS, etc.
Section 80D – Medical insurance premiums
Section 80G – Donations
Section 80U – Disability benefits (if applicable)
The total taxable income is then calculated after deducting eligible amounts.
Part D – Computation of Tax Payable
This part (Rows D1 to D19) includes:
Total tax calculation
Tax rebates (e.g., under Section 87A)
Post-rebate tax payable
TDS and advance tax details
Row D20 is dedicated to bank account details:Account Number
IFSC Code
Bank Name
Account Type
Also indicate whether this account should be used for processing any refunds
Types of Income Excluded from the ITR-1 Form
The ITR-1 (Sahaj) Form is designed to cater to a specific category of taxpayers. Certain types of income are excluded from the ITR-1 filing. These income sources cannot be included in the form:
Profits and Gains from Business or Profession
Any income derived from business or professional activities is excluded from ITR-1.Income from More Than One House Property
If you have income from more than one house property, it is not eligible for inclusion in ITR-1.Capital Gains
Earnings from capital gains, whether short-term or long-term, are not reported in ITR-1.Specific Other Sources of Income
The following types of income are also excluded:Income from owning and maintaining racehorses
Winnings from lotteries
Income subject to special rates under Section 115BBDA or Section 115BBE
Income distributed as per the regulations of Section 5A
Documents Required for ITR-1 Filing
To complete your ITR-1 filing, ensure you have the following documents:
Form 16
Provided by your employer, detailing your salary and TDS for the relevant financial year.Form 26AS
Verify that the TDS information in Form 16 matches with the details in Part A of Form 26AS.Receipts for Deductions
If you have not submitted proofs for exemptions or deductions (like HRA or deductions under Section 80C/80D) to your employer, retain these receipts for direct claim on your ITR.PAN Card
A valid PAN card is essential for the filing process.Bank Investment Certificates
Documents showing interest earned from bank accounts, such as bank passbooks or fixed deposit certificates.
How to File ITR-1 Online for AY 2025-26 on the Income Tax Portal?
Filing your ITR-1 (Sahaj) form online is simple if you follow these steps:
Step 1: Visit the Income Tax e-filing portal.
Step 2: Log in to your account or register if you don’t have an account.
Step 3: Navigate to ‘e-file’ > ‘Income Tax Returns’ > ‘File Income Tax Return’.
Step 4: Select Assessment Year 2025-26 and choose ‘Online’ as the filing mode.
Step 5: Click on ‘Start New Filing’.
Step 6: Choose your filing status (e.g., Salaried).
Step 7: Select ITR-1 as the form type.
Step 8: Click on ‘Let’s Get Started’.
Step 9: Choose the applicable reason and click ‘Continue’.Now, proceed through the following sections:
Part A – General Information
Provide essential personal information:
Full Name (First, Middle, Last)
PAN
Date of Birth
Aadhaar Number
Mobile Number
Email Address
Address
Nature of Employment
Part B – Income Details
Part B1 – Salary/Pension
Part B2 – House Property
Part B3 – Income from Other Sources
Part B4 – Gross Total Income (Sum of B1, B2, and B3)
Part C – Deductions and Taxable Income
Deductions under sections like 80C, 80D, etc.
Calculate taxable income after deductions.
Part D – Computation of Tax Payable
Tax computation, applicable rebates, and TDS claims.
Specify your bank account details for refunds (if applicable).
Part E – Other Information
Provide your banking details for any refunds.
Complete Schedule IT (advance tax and self-assessment tax details).
Fill in Schedule TDS (TDS/TCS details).
Step 10: Review the summary of your tax calculation.
Step 11: Rectify any errors and validate your information.
Step 12: E-verify the ITR to complete the process
How to Download ITR-1 Form
Follow these steps to download the ITR-1 Form:
Visit the Income Tax Department Website: Go to the official website.
Log In to Your Account: Use your PAN and password to access your e-filing account.
Go to the ‘Download’ Section: After logging in, navigate to the ‘Downloads’ section.
Select ITR-1 Form: Choose ITR-1 and select the Assessment Year (e.g., AY 2025-26).
Download: Click on the download link for the ITR-1 form in your preferred format (Excel, PDF, or XML)
Key Differences Between ITR-1 and ITR-2: A Quick Comparison
Below is a comparison that outlines the key differences between ITR-1 and ITR-2:
| Particulars | ITR-1 | ITR-2 |
|---|---|---|
| Applicant Type | Individual (Resident or Non-Resident) | Individuals (Resident or Non-Resident) & HUFs |
| Income from Salary/Pension | Up to ₹50 lakh | More than ₹50 lakh |
| Income from Other Sources | Excludes income from activities like horse racing, gambling, lotteries, etc. | Includes income from activities like lotteries, gambling, horse racing, card games, etc. |
| Exempt Income | Up to ₹5,000 | More than ₹5,000 |
| Income from Property | Income from up to 1 house property | Income from more than 1 house property |
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