How to File ITR 1 Form Online (AY 2025-26)
What is ITR 1 (Sahaj) Form?
ITR 1, also called Sahaj, is the simplest income tax return form designed for resident taxpayers. It is meant for individuals with straightforward income sources and offers quick filing experience. The form is structured to include basic income categories and ensures a simplified process for taxpayers with limited reporting requirements.
For AY 2025-26, the ITR 1 form covers:
- Income from salary or pension
- Income from one house property
- Income from other sources such as savings bank interest or fixed deposits
- Agricultural income up to ₹5,000
- Long-term capital gains under Section 112A not exceeding ₹1.25 lakh
This form excludes complex income sources and is suitable for individuals with income up to ₹50 lakh.
Who is Eligible to File ITR 1 Form?
The ITR 1 form is applicable only to resident individuals whose total income does not exceed ₹50 lakh during the financial year. Taxpayers who qualify can use this form to declare their income in a simplified manner.
Eligibility checklist:
- Resident individual taxpayer
- Total income up to ₹50 lakh
- Income sources include salary, pension, one house property and other sources like interest
- Agricultural income not exceeding ₹5,000
- Long-term capital gains under Section 112A within the limit of ₹1.25 lakh
- Eligible for deductions under Chapter VI-A like 80C, 80D and 80G
This form cannot be used by Hindu Undivided Families, companies, or partnerships and excludes residents with foreign income or assets.
Documents Required for Filing ITR 1 (Sahaj)
Before filing ITR 1, you should keep the following documents ready:
- PAN card and Aadhaar card
- Form 16 issued by employer
- Form 26AS for tax credit
- Bank account details
- Investment proofs for deductions under Section 80C, 80D, and others
- Interest certificates from banks or post offices
- Rent receipts, if applicable
- Details of long-term capital gains under Section 112A
Having these documents ensures smooth and error-free filing.
Step-by-Step Guide to File ITR 1 Form Online for AY 2025-26
Follow these steps to file your ITR 1 form online:
- Log in to the Income Tax e-Filing Portal.
- Navigate to 'File Income Tax Return'.
- Select the relevant Assessment Year and choose the filing mode.
- Start a new filing or resume a saved draft.
- Choose your filing status (individual).
- Select ITR 1 (Sahaj) form.
- Specify the reason for filing, such as 'filing original return' or 'filing revised return'.
- Opt for either the old tax regime or new tax regime.
- Fill in your personal and contact information.
- Enter details of income such as salary, pension, house property, and other sources.
- Provide details of deductions under Chapter VI-A.
- Review the tax computation generated by the system.
- Pay any additional tax due, if required.
- Preview the completed return to check accuracy.
- Validate and submit the return online.
- Verify the return using Aadhaar OTP, net banking, DSC or other approved methods.
- Download the acknowledgement (ITR-V) for your records.
Also Read: How to File Income Tax Return 2025: Complete Step-by-Step Guide
What Income Cannot Be Reported in ITR 1?
The ITR 1 form cannot be used if you have the following income sources:
- Business or professional income
- Capital gains exceeding ₹1.25 lakh
- Income from more than one house property
- Foreign income or ownership of foreign assets
- Director in a company or holding unlisted equity shares
- Deferred tax on employee stock options (ESOPs)
- Agricultural income above ₹5,000
- Cases where tax has been deducted under Sections other than salary or interest
If you have any of these income types, you must use another form such as ITR 2 or ITR 3.
Important Deadlines and Penalties for ITR 1 Filing AY 2025-26
If you miss the deadline, which is September 15, you may file a belated return until 31 December 2025.
Key points:
- Original due date: 31 July 2025
- Extended date: 15 September 2025
- Belated return deadline: 31 December 2025
- Revised return deadline: 31 December 2025 or before assessment completion
Penalties and consequences:
- Late filing fee under Section 234F, up to ₹5,000
- Interest on unpaid taxes under Sections 234A, 234B, and 234C
- Delay in processing refunds
- Possible scrutiny from the tax department
New Tax Regime vs Old Tax Regime: What ITR 1 Filers Should Know
From AY 2025-26, the new tax regime is the default option. Taxpayers can, however, opt for the old tax regime while filing ITR 1.
Comparison:
- Old regime: Higher tax slabs but allows multiple deductions and exemptions such as 80C, HRA, and LTA
- New regime: Lower tax slabs but limited deductions and exemptions
Taxpayers should calculate liability under both regimes and choose the one that results in lower taxes. The decision may vary depending on salary structure, investments, and eligible deductions.
Common Mistakes to Avoid While Filing ITR 1 Form Online
Errors to avoid:
- Selecting the wrong Assessment Year or form
- Entering incorrect personal details such as PAN or bank account
- Forgetting to declare all income sources like interest from savings accounts
- Claiming deductions you are not eligible for
- Not verifying the return after submission
- Using outdated Form 16 or missing Form 26AS entries
Also Read: ITR Form 16 Filing: How to file ITR using Form 16
Tips for a Smooth and Error-Free ITR 1 Filing Experience
- Keep all documents such as Form 16 and Form 26AS ready before starting
- Match TDS details with Form 26AS to avoid mismatch errors
- Choose the correct tax regime for your situation
- File before the due date to avoid penalties and interest
- Double-check bank details for refund processing
- Always complete e-verification promptly
FAQs
Q.1. Can I file ITR 1 without Form 16?
A. Yes, you can file ITR 1 without Form 16 if you have payslips, Form 26AS and other income details.
Q.2. What if I miss the ITR 1 filing deadline?
A. You can file a belated return until 31 December 2025, though late fees and interest may apply.
Q.3. Is Aadhaar linking mandatory for filing ITR 1?
A. Yes, Aadhaar and PAN linking is mandatory for ITR filing.
Q.4. How can I e-verify my ITR after submission?
A. You can e-verify using Aadhaar OTP, net banking, DSC or by sending a signed ITR-V to CPC Bengaluru.
Q.5. Can I revise my ITR 1 after submission?
A. Yes, you can revise your return until 31 December 2025 or before the assessment is completed.
Q.6. What documents should I keep ready for future tax audits?
A. Keep salary slips, Form 16, bank statements, investment proofs and other supporting documents for at least six years.
Disclaimer:
The contents of this article are for information purposes only and not a financial advisory. The information is subject to update, revision, and amendment and may change materially. The information is not intended for distribution or use by any person in any jurisdiction where such distribution or use would be contrary to law or regulation or would subject Godrej Capital or its Affiliates to any requirements. Godrej Capital or its Affiliates shall not be responsible for any direct/indirect loss or liability incurred by the reader for making any decisions, financial or otherwise based on the contents and information mentioned. For more information, please visit www.godrejcapital.com.
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