How to File ITR-1 Sahaj Form Online for AY 2025-26
If you are a salaried individual, filing your Income Tax Return (ITR) using the ITR-1 (Sahaj) form for Assessment Year 2025-26 is straightforward. This guide will walk you through the complete process—from understanding eligibility to verifying your return.
Who Can File ITR-1 Sahaj?
ITR-1 is applicable to resident individuals whose total income includes:
- Salary or pension income
- Income from one house property (excluding cases of brought forward losses)
- Other sources (e.g., interest from savings accounts, FDs, etc.)
- Total income must not exceed ₹50 lakhs
Who Cannot File ITR-1?
- Non-residents and Not Ordinarily Residents (NOR)
- Individuals having capital gains (short/long term)
- Income from more than one house property
- Income from business or profession
- Holding foreign assets or having foreign income
- Having agricultural income above ₹5,000
What Are the Tax Slabs for AY 2025-26?
New Tax Regime (Default)
| Income Range | Tax Rate |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 to ₹6,00,000 | 5% |
| ₹6,00,001 to ₹9,00,000 | 10% |
| ₹9,00,001 to ₹12,00,000 | 15% |
| ₹12,00,001 to ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Old Tax Regime (Optional if opted)
| Income Range | Tax Rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Documents Required Before Filing
- PAN and Aadhaar Card
- Form 16 from employer
- Interest certificates (from bank/FDRs)
- Bank account details
- Rent receipts if claiming HRA
- Investment proofs (if old regime is selected)
Steps to File ITR-1 Online
- Go to incometax.gov.in and log in using your PAN/Aadhaar and password.
- Select e-File > Income Tax Return.
- Choose AY 2025–26, and ITR Form: ITR-1.
- Select the filing type: Online and Continue.
- Review pre-filled details like salary, interest, PAN, Aadhaar, bank details, etc.
- If correct, click Proceed.
- Fill in any missing details, like deductions, exemptions, etc.
- Validate each section and compute tax liability/refund.
- Submit the return.
- Complete e-Verification (via Aadhaar OTP, bank account, or net banking).
Key Changes in ITR-1 for AY 2025-26
- Pre-filled AIS/TIS income figures (must match manually)
- Auto-selection of new regime (unless old one is opted)
- New validation checkpoints for PAN-Aadhaar linking
Difference Between ITR-1 and ITR-2
| Criteria | ITR-1 | ITR-2 |
|---|---|---|
| Capital Gains | Not Allowed | Allowed |
| More than one house | No | Yes |
| Foreign income/assets | No | Yes |
| Total Income | Up to ₹50 L | No upper limit |
How to Download AIS/TIS Before Filing
- Log in to the Income Tax portal
- Navigate to Services > AIS
- Select Financial Year: 2024-25
- Download both AIS PDF and Consolidated TIS
- Cross-check salary, interest, dividend, rent, etc.
Common Mistakes to Avoid
- Not cross-verifying Form 16 with AIS
- Wrong bank account for refund
- Incorrect tax regime selection
- Skipping e-verification step
Real-Life Example
Final Checklist
- [✔] PAN-Aadhaar linked
- [✔] Mobile number linked to Aadhaar for OTP
- [✔] Correct bank account for refund
- [✔] Reviewed AIS data before submission
- [✔] Used correct regime and deduction sections
- ITR-1 (Sahaj): For resident individuals with total income up to ₹50 lakhs, having income from salary/pension, one house property, and other sources (excluding lottery income). Not applicable to individuals with capital gains, business income, or foreign assets.
- ITR-2: For individuals and HUFs not having income from business or profession.
- ITR-3: For individuals and HUFs having income from proprietary business or profession.
- ITR-4 (Sugam): For resident individuals, HUFs, and firms (other than LLP) having presumptive income under sections 44AD, 44ADA, or 44AE and total income up to ₹50 lakhs.
- ITR-5: For Partnership Firms, LLPs, AOPs, BOIs, and others (except individual/HUF/company/trusts).
- ITR-6: For companies other than those claiming exemption under section 11.
- ITR-7: For persons including companies required to furnish returns under sections 139(4A), 139(4B), 139(4C), or 139(4D) (like trusts, political parties, educational institutions).
- 31st July 2025: For individuals not liable for audit.
- 30th September 2025: For those liable to audit (non-corporate).
- 31st October 2025: For companies and others requiring audit.
- Business: Audit is mandatory if turnover exceeds ₹1 crore (₹10 crores if digital transactions are 95% or more).
- Profession: Audit required if gross receipts exceed ₹50 lakhs.
- Professionals: Must maintain books if gross receipts exceed ₹2.5 lakhs.
- Business: Books must be maintained if income exceeds ₹2.5 lakhs or turnover exceeds ₹25 lakhs in any of the 3 preceding years.
Summary of ITR Forms, Due Dates, Turnover & Audit Limits
Understanding the correct ITR form and related compliance requirements is crucial. Below is a concise summary to guide taxpayers for AY 2025–26:
Due Dates for AY 2025–26
Turnover Limit for Audit (Section 44AB)
Maintenance of Books of Accounts (Section 44AA)
Conclusion
Filing ITR-1 for AY 2025–26 can be simple if done step-by-step. Always review pre-filled details, verify with AIS/TIS, and file early to avoid last-minute issues. For those only having salary, one house, and interest income, Sahaj is the perfect form.
For more updates and expert tax articles, visit cmaknowledge.in regularly.
Frequently Asked Questions (FAQs) about ITR-1 Filing AY 2025-26
1. Who is eligible to file ITR-1 for AY 2025-26?
ITR-1 (Sahaj) is for resident individuals having total income up to ₹50 lakh from salary/pension, one house property, family pension, and other sources (excluding lottery winnings and income from race horses). It is not applicable to directors or individuals holding unlisted equity shares.
2. Can I file ITR-1 if I have income from multiple house properties?
No, ITR-1 can be filed only if you have income from one house property. For multiple properties, you need to use ITR-2 or other applicable forms.
3. Is it mandatory to file ITR if my income is below ₹2.5 lakh?
No, it is not mandatory to file ITR if your income is below the basic exemption limit of ₹2.5 lakh (old regime). However, it’s recommended if you want to claim a refund or carry forward losses.
4. Can I file ITR-1 if I have income from capital gains?
No, if you have short-term or long-term capital gains income, you are not eligible to file ITR-1. Use ITR-2 or ITR-3 instead.
5. How do I file ITR-1 online?
You can file ITR-1 online through the Income Tax Portal using the e-filing option. Log in to https://www.incometax.gov.in/, select ITR-1, and use the guided filing process.
6. What is the last date to file ITR-1 for AY 2025-26?
The last date for individuals (not requiring audit) to file ITR-1 for AY 2025-26 is typically July 31, 2025, unless extended by the government.
7. What documents are required for filing ITR-1?
Documents include Form 16, salary slips, AIS/TIS, interest certificates, Form 26AS, bank account details, and proofs of deductions (like LIC, PPF, etc.).
8. Can I revise my ITR-1 after submission?
Yes, if you discover any error or omission after submitting your return, you can revise your ITR using the “Revised Return” option before the deadline.
9. What happens if I miss the ITR filing deadline?
If you miss the deadline, you can still file a belated return by December 31, 2025, with late filing fees under Section 234F. However, you lose some benefits like carrying forward certain losses.
10. Is e-verification necessary after filing ITR-1?
Yes, your return is not considered complete unless verified. You can e-verify using Aadhaar OTP, net banking, or other options provided on the income tax portal.