How to File ITR1 Sahaj Form Online (AY 2025-26)

Filing your Income Tax Return (ITR) is an essential annual responsibility for salaried individuals, and the ITR-1 Sahaj Form is the simplest way to complete this process. Designed for taxpayers with basic income sources such as salary, pension, or interest earnings, this form enables quick and hassle-free filing. Understanding how to file ITR-1 Sahaj online helps you avoid errors, claim eligible deductions, and ensure compliance with tax regulations. With the government’s e-filing portal, the entire process is now convenient, transparent, and accessible from anywhere.

What is ITR 1 (Sahaj) Form?

The ITR 1 form, commonly known as the Income Tax Sahaj Form, is the simplest return form available for resident taxpayers with basic income sources. The ITR 1 Sahaj form is designed for individuals earning income from salary, pension, one house property, or interest income, making the filing process quick and hassle-free. If you’re wondering what ITR Form 1 means, it refers to a user-friendly return form that covers essential income categories and is ideal for taxpayers with straightforward financial profiles.

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.

Checklist of Eligibility to file ITR 1 Form:

• 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 to File ITR1 Sahaj Form

Before filing ITR 1, you should keep the following documents ready:

1. Mandatory Documents

• PAN card and Aadhaar card
• Form 16 issued by your employer
• Form 26AS for tax credit verification
• Bank account details
• Interest certificates from banks or post offices
• Rent receipts (if claiming HRA)
• Details of long-term capital gains under Section 112A

2. Investment Proofs (for Tax Deductions)

• Proofs of investments under Section 80C (PF, PPF, ELSS, life insurance, etc.)
• Proofs for Section 80D (health insurance premiums)
• Any other supporting documents for eligible deductions

Having these documents ensures smooth and error-free filing.

How to Fill Up ITR1 Sahaj Form Online : Step-by-Step Guide

Follow these steps to file your ITR 1 form online:

1. Log in to the Income Tax e-Filing Portal.
2. Navigate to 'File Income Tax Return'.
3. Select the relevant Assessment Year and choose the filing mode.
4. Start a new filing or resume a saved draft.
5. Choose your filing status (individual).
6. Select ITR 1 (Sahaj) form.
7. Specify the reason for filing, such as 'filing original return' or 'filing revised return'.
8. Opt for either the old tax regime or new tax regime.
9. Fill in your personal and contact information.
10. Enter details of income such as salary, pension, house property, and other sources.
11. Provide details of deductions under Chapter VI-A.
12. Review the tax computation generated by the system.
13. Pay any additional tax due, if required.
14. Preview the completed return to check accuracy.
15. Validate and submit the return online.
16. Verify the return using Aadhaar OTP, net banking, DSC or other approved methods.
17. Download the acknowledgement (ITR-V) for your records.

Offline Filing of ITR1 Form: Is It Allowed?

Yes, filing the ITR 1 form offline is still allowed, though most taxpayers prefer the convenience of online filing. Offline filing is suitable for individuals who may have limited internet access, prefer physical documentation, or require submission through a tax professional.

Paper Filing Procedure:

1. Download the ITR 1 Sahaj Form from the Income Tax Department’s official website.

2. Fill in all required details, including personal information, income, deductions, and tax payments.

3. Attach supporting documents such as Form 16, bank statements, and investment proofs.

4. Submit the completed form at your jurisdictional Income Tax Office.

5. Receive an acknowledgement slip (ITR-V) from the tax office for your records.

When to Consider Offline Filing:

• If you do not have reliable internet access or prefer submitting physical documents.
• When dealing with complex cases requiring professional guidance.
• For taxpayers who need certified proof of submission immediately.

While offline filing is allowed, the online filing route is faster, more secure, and provides instant verification, making it the preferred method for most salaried individuals.

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:

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

How to E-Verify Your ITR1 Return After Submission

After submitting your ITR-1 Sahaj form, it is essential to e-verify your return to complete the filing process.

E-verification confirms your identity with the Income Tax Department and ensures that your return is processed without delays.

Steps to E-Verify Your ITR-1 Return

1. Login to the Income Tax e-Filing Portal

Visit https://www.incometax.gov.in

Log in using your PAN and password.

2. Navigate to ‘My Returns/Forms’

Select the ITR you submitted.

Click on the ‘e-Verify’ option.

3. Choose Your E-Verification Method

Available options include:

Aadhaar OTP: OTP sent to your linked mobile number.

Net Banking: Direct verification via your bank’s net banking portal.

Bank Account or Demat Account: Using pre-validated accounts linked to PAN.

Digital Signature Certificate (DSC): For taxpayers with a registered DSC.

4. Submit Verification

Enter the required details for the chosen method.

Confirm the verification.

5. Confirmation of E-Verification

A success message will appear on the screen.

You will receive an email and SMS confirming your e-verification.

Note: Your ITR 1 return will only be considered valid and processed by the Income Tax Department after successful e-verification.

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.

Q.7. What income heads are excluded from ITR1 filing?

A. ITR1 is meant for individuals with income from salary, pension, one house property, and interest income. Income from capital gains, business or profession, more than one house property, or foreign assets cannot be reported in ITR1. Taxpayers with these incomes should use ITR-2 or ITR-3 forms instead.

Q.8. How to download ITR1 form and XML file?

A. You can download the ITR1 Sahaj form from the Income Tax e-filing portal. After filling the form offline using Excel or Java utilities, you can generate the XML file, which is required for online submission via the portal.

Q.9. Is it mandatory to link PAN with Aadhaar before filing ITR1?

A. Yes. Linking PAN with Aadhaar is mandatory under Indian tax laws to file ITR1. Without linking, your return may be rejected or considered invalid. Ensure both PAN and Aadhaar details match exactly before submission.

Q.10. What is the latest due date to avoid penalty for ITR1 filing?

A. For salaried individuals, the usual due date for ITR1 filing is 31st July of the assessment year. Filing after this date may attract penalties under the Income Tax Act, though extensions are occasionally announced by the government.

Q.11. Can I claim deductions under Chapter VI-A in ITR1 form?

A. Yes. You can claim deductions such as Section 80C, 80D, 80G, and others available under Chapter VI-A while filing ITR1. These deductions reduce your taxable income and can be reported directly in the Sahaj form.

Q.12. What to do if data mismatch occurs between Form 26AS and ITR1 form?

A. If there’s a mismatch, verify details such as TDS, interest, or salary entries. Correct the errors either in your Form 16/26AS or in the ITR1 form before submission. Mismatched data can lead to processing delays or notices from the Income Tax Department.

Q.13. Can agricultural income above ₹5,000 be reported in ITR1?

A. No. ITR1 is applicable only if agricultural income is ₹5,000 or below. If agricultural income exceeds this limit, taxpayers must use ITR-2 or other applicable forms to file their return.

Q.14. Do I need to report co-borrower income in ITR1 form if jointly owned house?

A. No. Only the income of the individual filing the ITR1 needs to be reported. Each co-borrower must file their own ITR separately to claim their respective interest on home loan Section 24 deduction.

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