ITR-1 Sahaj Form Filing Online

The ITR-1 Sahaj Form is an Income Tax Return form used by salaried individuals in India. It is meant for people who earn income from a salary, a pension, a house property, or other sources such as interest. This form is easy to fill out and is ideal for taxpayers with straightforward income details.

If your total income is up to Rs. 50 lakh and you don't have any business or capital gains, then you can file your taxes using the ITR-1 Sahaj Form.

Note: Taxpayers cannot use ITR-1 if they have foreign assets, foreign income, or are claiming relief under the Double Taxation Avoidance Agreement (DTAA).

Filing your ITR-1 Sahaj Form online is not only simple but also comes with many benefits. Whether you're a salaried person or a pensioner with a straightforward income, e-filing is the smartest and most convenient way to fulfil your tax duties.

• Saves Time: E-filing takes much less time compared to manual filing. You don’t have to wait in queues or visit any tax office. Most of the work can be done in less than an hour, especially if your income details are clear.
• Easy to Use for Beginners: The online platform is user-friendly and comes with step-by-step instructions. Even if you’re filing for the first time, you can easily complete the process with little to no help.
• Faster Tax Refunds: If you are eligible for a refund, online filing speeds up the refund process. Your refund is directly credited to your bank account, usually within a few weeks.
• Fewer Mistakes and Auto-filled Details: The online portal auto-fills some of your information, like PAN, name, address, salary, and TDS data from Form 26AS or AIS. This reduces the chances of errors and saves effort.
• Acts as Income and Address Proof: The filed ITR is a valid proof of income and sometimes even accepted as address proof. It’s helpful while applying for loans, government schemes, or during property transactions.
• Helps with Loan, Credit Card & Visa Applications: Many banks and financial institutions ask for ITR for the last 2–3 years to check your financial background before approving a loan or credit card. Foreign embassies may also ask for ITR copies while processing visas.
• Safe, Secure, and Paperless Process: There’s no need to print or physically submit any documents. The entire process is done online, which is secure and eco-friendly. All your data is encrypted and protected.
• Access Anytime, Anywhere: You can file your return anytime, even at night, using your mobile, laptop, or computer. This gives flexibility to people with busy schedules.
• E-verification Option Available: After filing, you can verify your return instantly using Aadhaar OTP, net banking, or other easy methods. No need to send hard copies to the Income Tax Department.
• Track Filing Status Online: Once filed, you can track the status of your return and refund online using your PAN. This makes the process more transparent and manageable.

ITR-1 Sahaj is a simple return form designed for individuals with straightforward income sources. It is meant for those whose total income does not exceed Rs. 50 lakh during the financial year.

• Income from Salary or Pension: Applicable to individuals earning income from salary or pension, even if received from more than one employer.
• Income from One House Property: Allowed if income is earned from only one house property. However, this excludes cases where there is a loss brought forward from previous years.
• Income from Other Sources: Includes income such as interest from savings, fixed deposits, or family pension. Winnings from lotteries or horse races are not permitted under this form.
• Clubbed Income with Spouse or Minor Child: Can be used to report clubbed income of a spouse or minor child, but only if the income is limited to salary, one house property, or interest-based sources.
• Long-Term Capital Gains up to Rs. 1.25 Lakh: Previously, any capital gains income required filing ITR-2. A key change for AY 2025-26 now allows individuals with long-term capital gains up to ₹1.25 lakh (under Section 112A) to use the simpler ITR-1 form.

The amendment in FY 2024–25 now permits taxpayers to avail of this benefit, making it easier to save on taxes from long-term equity investments.

• Aadhaar-PAN Linking is Mandatory: Filing ITR requires linking of Aadhaar with PAN on the income tax department website. Failing to do so may result in the return being invalid.

While ITR-1 is suitable for individuals with simple income sources, there are certain cases where this form cannot be used.

• Income Above Rs. 50 Lakh: Individuals whose total income exceeds Rs. 50 lakh in the financial year are not allowed to use ITR-1.
• Director in a Company or Holding Unlisted Shares: This form cannot be used by those who are directors in a company or have held unlisted equity shares at any time during the year.
• RNOR and Non-Resident Individuals: Residents Not Ordinarily Resident (RNOR) and non-residents are not eligible to file using ITR-1.
• More Than One House Property: If income is earned from more than one house property, ITR-1 cannot be used.
• Lottery, Racehorses, or Gambling Income: Individuals earning income from lottery winnings, betting on racehorses, or other legal gambling sources cannot use this form.
• Capital Gains (Except up to Rs. 1.25 Lakh LTCG): Individuals with any short-term capital gains or long-term capital gains exceeding ₹1.25 lakh (from sources under Section 112A) cannot use this form.
• Agricultural Income Exceeding Rs. 5,000: If agricultural income is more than Rs. 5,000, the individual must use a different ITR form.
• Income from Business or Profession: ITR-1 cannot be used by those earning income from business or professional services.
• Foreign Assets or Signing Authority Abroad: Residents who own assets (including financial interests in any entity) outside India or who are signing authorities in foreign bank accounts are not allowed to file ITR-1.
• Claiming Foreign Tax Relief: Individuals who wish to claim credit or relief for taxes paid outside India under Sections 90, 90A, or 91 cannot use ITR-1.
• Deferred Tax on ESOP from Start-ups: Those who have opted for deferred tax on Employee Stock Option Plans (ESOPs) received from eligible start-ups are not eligible to file using this form.
• Income from Virtual Digital Assets (Cryptocurrency): Taxpayers who have earned income from cryptocurrencies or any other virtual digital assets must use a different ITR form.
• TDS Deducted under Section 194N: Individuals for whom TDS has been deducted under Section 194N (on large cash withdrawals) cannot file ITR-1.
• Partner in a Firm: Individuals who are partners in a firm.
• Losses under ‘Other Sources’: Losses in income from other sources (e.g., interest expense exceeding interest income) are disallowed in ITR-1.

The ITR-1 Sahaj Form is the simplified income tax return form for individuals with income from basic sources. It is structured into several sections to ensure accurate and complete reporting of income, deductions, and taxes.

• Personal Information: This section captures essential taxpayer details such as name, PAN, Aadhaar number, date of birth, address, contact information, and filing status (original or revised return). It also includes information regarding the assessment year and residential status.
• Gross Total Income: Under this section, the taxpayer must report income earned from:
  • Salary or pension
  • One house property (excluding loss carryforward)
  • Other sources, such as interest from savings accounts, fixed deposits, etc.
• Deductions under Chapter VI-A: This section allows the taxpayer to claim deductions for eligible investments and expenditures, including:
  • Section 80C (LIC premiums, PPF, ELSS, tuition fees, etc.)
  • Section 80D (Medical insurance)
  • Section 80G (Donations to eligible institutions), among others

These deductions help reduce the net taxable income.

• Tax Computation and Tax Paid: This part includes the calculation of:
  • Total taxable income after deductions
  • Income tax payable as per the applicable slab
  • Details of taxes already paid through TDS, advance tax, and self-assessment tax
• Bank Account Details: All active bank accounts held by the taxpayer must be reported here, including account numbers and IFSC codes. One account should be designated for receiving income tax refunds, if applicable.
• Verification: The final section contains a self-declaration confirming the accuracy of the information provided. The return must be verified either electronically (e-verification) or physically (by sending a signed copy to CPC, Bengaluru, if not e-verified).

The Income Tax Department has updated the ITR-1 Sahaj Form for AY 2025–26 to simplify filing and improve accuracy for taxpayers.

1. Inclusion of Long-Term Capital Gains (LTCG) Reporting

Taxpayers can now report LTCG under Section 112A (from listed equity shares and equity-oriented mutual funds) in ITR-1, only if:

• The total LTCG is Rs. 1.25 lakh or less, and
• There are no carried forward or brought forward capital losses

Earlier, any capital gains required filing ITR-2, but this change allows individuals with small capital gains to use the simpler ITR-1 form.

2. Enhanced Deductions and Disclosures

Now, while filing online, deductions under Sections 80C to 80U must be selected from a drop-down list. You must also mention the exact section/sub-section for better accuracy. New fields have been added to report foreign retirement income under Section 89A to help track relief more clearly.

3. Aadhaar Enrollment ID Removed

The form no longer accepts the 28-digit Aadhaar Enrolment ID. Only the valid 12-digit Aadhaar Number will now be accepted during filing.

4. Additional Column in Schedule TDS

A new column has been added under the TDS Schedule to mention the specific section under which tax has been deducted at source.
This helps ensure proper tracking and matching of TDS details.

Before filing your ITR-1 form, it’s important to keep all necessary documents ready. These documents help in correctly reporting your income, claiming deductions, and ensuring there are no errors in your return.

• Form 16: This is issued by your employer and shows your total salary, deductions, and the tax deducted (TDS) for the financial year. If you worked with more than one employer, collect Form 16 from each of them.
• Form 26AS: A tax credit statement that shows the total tax deposited against your PAN. It includes TDS by employers, banks, and others. Make sure the TDS details in Form 16 match with Part A of Form 26AS.
• Salary Slips (Optional but Helpful): Monthly salary slips can help verify your salary breakdown (basic pay, HRA, etc.) and other allowances or deductions.
• Receipts for Deductions and Exemptions: If you forgot to submit investment proofs (like LIC, PPF, ELSS under Section 80C, or health insurance under 80D) to your employer, keep the receipts ready. You can claim these directly while filing ITR.
• Aadhaar Card: Aadhaar is mandatory for filing ITR. Make sure it is linked to your PAN before filing.
• PAN Card: Your Permanent Account Number (PAN) is needed to log in to the income tax portal and file your return.
• Bank Account Details: You must report all active bank accounts held in India, including account number and IFSC. One account should be selected for receiving any refund.
• Bank Interest Certificates or Passbook: To report income earned from savings accounts, Fixed Deposits (FDs), or Recurring Deposits (RDs), collect interest certificates from banks or check your passbook entries.
• Home Loan Interest Certificate (if applicable): If you are claiming a deduction for home loan interest under Section 24(b), get the interest certificate from your bank or financial institution.
• Rent Receipts: Required to claim HRA exemption if not submitted to the employer during the year.
• Investment Proofs: Documents related to ELSS, PPF, NSC, tuition fees, life insurance premiums, etc., to claim deductions under Section 80C.
• Medical Insurance Premium Receipts: To claim deductions under Section 80D for health insurance taken for self, spouse, children, or parents.
• Donation Receipts: If you donated to any registered charitable organization, keep the receipt to claim deductions under Section 80G.
• Capital Gains Statements (if applicable): If you sold shares, mutual funds, or property, collect the capital gain/loss statement from your broker or CA.

Filing your ITR-1 (Sahaj) form online is simple and can be done from the comfort of your home. The Income Tax Department has made the process user-friendly with step-by-step guidance on the e-filing portal.

Step 1: Visit the Income Tax e-Filing Portal

Go to the official website — incometax.gov.in

Step 2: Register or Log In to Your Account

If you're a new user, register using your PAN. If you’re already registered, log in using your PAN, password, and captcha code.

Step 3: Navigate to the Filing Section

Click on ‘e-File’ in the top menu, then choose ‘Income Tax Returns’ > ‘File Income Tax Return’.

Step 4: Select the Assessment Year and Mode

Choose Assessment Year 2025-26 and select the filing mode as ‘Online’.

Step 5: Click on ‘Start New Filing’

To begin the process, click on ‘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: Select ITR-1 (Sahaj) Form

The system may suggest the right form based on your data, or you can manually select ITR-1 if you meet the eligibility requirements.

Step 8: Click ‘Let’s Get Started’

Move forward by clicking the ‘Let’s Get Started’ button.

Step 9: Choose the Reason for Filing ITR

Select the suitable option such as:

• Taxable income is more than the basic exemption limit
• You want to claim a refund
• You are filing returns as per other requirements (e.g., foreign travel, electricity bill, etc.)

Click ‘Continue’ after selection.

Fill in the 5 Major Sections of the ITR-1 Form

While filing ITR-1 online, you’ll need to complete the following key sections:

1. Personal Information: Enter basic details like your name, PAN, Aadhaar number, date of birth, contact details, residential status, and bank account details (select one for refund).
2. Gross Total Income: Report all income earned during the year, including salary/pension (auto-filled from Form 16), income from one house property, and interest from savings or deposits. Review and confirm the pre-filled data.
3. Deductions (Chapter VI-A): Claim deductions under sections like 80C (LIC, PPF), 80D (health insurance), 80TTA/80TTB (interest), and 80G (donations). You must now select the correct section/sub-section from a dropdown.
4. Tax Paid: This section reflects tax already paid, TDS, TCS, advance tax, or self-assessment tax. Cross-check this with your Form 26AS.
5. Tax Liability: The system auto-calculates your total tax after deductions and tax paid. If the balance is positive, pay the due amount; if negative, you’ll get a refund.
6. Verification: Confirm that all details are correct and complete e-verification via Aadhaar OTP, net banking, or other options.

Step 10: Review Summary

Check the summary of your tax computation carefully to make sure all details are correct.

Step 11: Validate and Rectify Errors

If there are any issues or missing fields, the system will highlight them. Fix the errors and validate the form.

Step 12: E-Verify Your Return

Finally, complete the process by e-verifying your return using one of these methods:

• Aadhaar OTP
• Net Banking
• Bank account validation
• Demat account verification

Note: E-verification is mandatory. Without it, your return will not be processed.

Once done, you’ll receive an acknowledgment (ITR-V) on your registered email. You can also download it from the portal for your records.

Downloading the ITR-1 form is simple and can be done directly from the Income Tax Department’s official website.

1. Visit the Income Tax Portal: Go to the official website: incometax.gov.in
2. Go to the ‘Downloads’ Section: On the homepage, scroll down and click on the ‘Downloads’ option from the menu.
3. Select the Assessment Year: Choose Assessment Year 2025-26 from the list of years shown.
4. Choose ITR-1 (Sahaj) Form: You will see a list of ITR forms. Click on ‘ITR-1 (Sahaj)’ to download the form.

There are usually two formats:

• PDF format for reference or offline filling.
• Excel/Java utility to fill and generate XML for offline upload.

5. Download the Form: Click on the download link of the format you need, and save it to your computer.
6. Use Utility (if offline filing): If you're filing offline, open the downloaded utility, fill in the details, and upload it back to the portal after generating the XML file.

The Central Board of Direct Taxes (CBDT) has extended the filing deadline for individuals and others not subject to tax audit.

Original deadline: July 31 of the assessment year.

Extended deadline: September 15 of the assessment year.

This extension applies to taxpayers such as salaried individuals, pensioners, small business owners, freelancers, and NRIs, assessees whose accounts do not require audit.

As per Section 234F of the Income Tax Act, if you do not file your Income Tax Return (ITR-1) by the due date, you may have to pay a penalty as follows:

• Up to Rs. 5,000 if the return is filed after the due date but on or before 31st December of the assessment year.
• Up to Rs. 10,000 if the return is filed after 31st December of the assessment year.

Type of Assessee	Due Date (AY-wise, general for all years)
Individuals & non-audit cases	31st July of the assessment year
Audit cases	31st October of the assessment year
Transfer pricing cases	30th November of the assessment year

If you file your return on or before the above dates, no penalty under Section 234F will be charged.

Late Filing Fee Details

If you miss the due date for filing your ITR, you may have to pay a late fee under Section 234F of the Income Tax Act. The fee depends on your total income, as shown below:

Annual Taxable Income	Late Filing Fees (u/s 234F)
Up to Rs. 5,00,000	Rs. 1,000
More than Rs. 5,00,000	Rs. 5,000