How to File ITR 1 Sahaj Form Online for AY 2025-26

As you know, filing an Income Tax Return involves submitting the corresponding income tax form to the relevant tax department. The selection of the appropriate form depends on the nature of your income sources. Among these, the ITR1 form, more commonly called Sahaj, holds significance. Widely utilized across India, this form of IT 1 for salaried employees is one of the most prevalent. As a straightforward avenue for filing Income Tax Returns, the ITR 1 form facilitates the submission of essential details, including income, deductions, and tax-related information, to the concerned income tax authorities. This article will look at the IT return ITR 1 Sahaj Form, eligibility, documents required for ITR 1 filing, and procedure to file ITR 1 online in detail.

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ITR1 Sahaj Form

The Sahaj Form (ITR-1 Form), as its name suggests, is designed as the most straightforward method for submitting income tax returns and is specifically aimed at individual taxpayers. Resident individuals in India can use this ITR 1 for salaried employees to declare their income tax if their total income is within the threshold of Rs. 50 Lakhs and is obtained from the subsequent sources:

• Income from Salary or Pension
• Income from a Single House Property
• Income from Other Sources

The ITR-1 Form streamlines the process for eligible individuals to report their income tax details, providing a convenient and efficient approach to tax compliance.

Who is Eligible to File ITR 1 for Salaried Employees?

ITR1 filing is applicable for those Resident Individuals who meet the following criteria:

• Resident individuals seeking to file their Income Tax Return (ITR) using ITR1 should meet the,
  • Income Threshold: The individual's total income for the financial year must not exceed Rs.50 lakh.
• Permissible Income Sources: ITR1 applies to individuals     whose income is derived from the following sources:
  • Salary
  • Income from one-house property
  • Family pension income
  • Agricultural income (up to Rs.5000)

Other sources include:

• Interest from Savings Accounts
• Interest from Deposits (Bank / Post Office / Cooperative Society)
• Interest from Income Tax Refund
• Interest received on Enhanced Compensation
• Any other Interest Income
• Family Pension
• Clubbing of Income

In cases where the spouse's income (excluding those governed by the Portuguese Civil Code) or the income of a minor is to be combined, it is allowed only if the source of income falls within the specified limits mentioned above.

Who cannot file ITR 1 for Salaried employees?

The following categories of individuals are not eligible for IT return ITR 1 filing :

• Resident Not Ordinarily Resident (RNOR) and Non-Resident Indian (NRI) individuals
• Those with a total income exceeding ₹50 lakh
• Individuals with agricultural income surpassing ₹5,000
• Individuals with income derived from activities like lottery, racehorses, legal gambling, etc.
• Those with taxable capital gains, both short-term and long-term
• Individuals who have invested in unlisted equity shares
• Individuals with income sourced from business or profession
• Individuals serving as Directors in a company
• Individuals availing tax deduction under section 194N of the Income Tax Act
• Individuals with deferred income tax on Employee Stock Ownership Plan (ESOP) received from an eligible start-up employer
• Individuals who own and generate income from more than one house property
• Individuals who do not meet the eligibility criteria outlined for ITR1 filing

Distinguishing Between ITR1 and ITR 2: Key Contrasts

Here's a comparison highlighting the critical distinctions between IT Return ITR 1 and ITR 2:

Particulars	ITR1	ITR2
Applicant type	Individual (resident or non-resident)	Individuals (resident or non-resident) and HUFs
Income from salary/pension	Up to Rs 50 lakh	More than Rs 50 lakh
Income from Other Sources	Excluding activities like horse racing, gambling, lotteries, etc.	Including activities like lotteries, gambling, horse racing, card games, etc.
Exempt Income	Up to Rs 5,000	More than Rs 5,000
Income from Property	Up to 1 house	More than 1 house

Income Tax Slab Structure for Individuals

As outlined in the Union Budget 2024-25, the income tax slab structure for those opting for the new tax regime has been revised. Check the revised income ranges and tax rates in the table below:

Total Income	Tax Rate
Upto ₹ 3,00,000	Nil
From ₹ 3,00,001 to ₹ 7,00,000	5%
From ₹ 7,00,001 to ₹ 10,00,000	10%
From ₹ 10,00,001 to ₹ 12,00,000	15%
From ₹ 12,00,001 to ₹ 15,00,000	20%
Above ₹ 15,00,000	30%

Due Date for IT Return ITR 1 Filing

The due date for ITR1 filing typically falls on July 31st of each assessment year. It's essential to adhere to this deadline to ensure timely and compliant submission of your income tax return.

Latest Update on the Pay Later Option for Income Tax Filing

The Income Tax e-filing portal has recently rolled out a 'Pay Later' option, allowing you to complete your tax filing process before making any tax payments. You can pay taxes after you are done ITR1 filing. For additional information, please refer to our guide – Pay later option for the Income tax return filing.

Structure of ITR1 Form: A Comprehensive Breakdown

Although the IT return ITR 1 Form may appear straightforward, it requires careful attention during the filling process. ITR-1 Form is organized into five distinct parts and two schedules to facilitate comprehensibility. These segments include:

• • Part A: General Information
  • Part B: Gross Total Income
  • Part C: Deductions and Total Taxable Income
  • Part D: Computation of Tax Payable
  • Part E: Other Information

Additionally, the form comprises two schedules:

• Schedule IT and
• Schedule TDS & TCS
• The final step involves the verification process.

Documents Required for ITR 1 Filing

Find the documents required for ITR 1 filing below:

• Form 16: Provided by all your employers for the relevant financial year.
• Form 26AS: Ensure the TDS details in Form 16 match those in Part A of Form 26AS.
• Receipts: If you could not submit proof for certain exemptions or deductions (like HRA allowance or Section 80C/80D deductions) to your employer on time, retain these receipts to claim them directly on your income tax return.
• PAN Card: Your Permanent Account Number (PAN) card is a vital identification document.
• Bank Investment Certificates: Details of interest earned from bank accounts, such as bank passbooks or fixed deposit certificates.

Required Details in ITR1 Form

The ITR1 form comprises several sections, each requiring specific information for accurate completion.

• Part A:  This initial section captures personal information. Row numbers A1 to A28 encompass details such as:
  • First name, last name, and middle name (if applicable)
  • PAN Number
  • Age
  • Gender and date of birth in alignment with PAN card records
  • Ward details and, if known, the assessing officer's details
  • Communication address
  • Contact number
  • City and State
  • Filing date
  • Aadhaar details
• Part B: In this section, labeled Part B, you'll enter data regarding your gross total income, encompassing earnings from salary, property, and other sources.
• Part C: Part C mandates details related to deductions and taxable income. Rows C1 to C20 encompass deductions under sections 80C, 80D, 80U, and 80G.
• Part D: Rows D1 to D19 in this segment encompass tax computation, status, rebates, post-rebate taxes, TDS claims, etc. Fill in these rows meticulously. D20 is reserved for bank account details, including account number, bank name, IFSC code, and account type. Also, specify if you want any refund directed to this account.

Types of Income Excluded from ITR 1 Form

The ITR-1 form excludes certain categories of income. The following types of income are not included in the ITR1 form:

Profits and Gains from Business or Profession

Any income derived from businesses or professional activities falls outside the scope of ITR1.

Income from More than One House Property

If you have income from more than one house property, it does not account for in ITR1.

Capital Gains

Any earnings from capital gains, short-term or long-term, are not considered in ITR1.

Specific Other Sources of Income

• Income from owning and maintaining racehorses.
• Winnings from lotteries.
• Income is subject to special rates under Section 115BBDA or Section 115BBE.
• Income is meant to be distributed as per the regulations of section 5A.

How to File ITR 1 Online on the Income Tax Portal

Filing your ITR1 (SAHAJ) form online on the Income Tax portal is straightforward. Follow these steps to ensure accurate and efficient filing: Step 1: Visit the Income Tax e-filing portal. Step 2: Register or log in to your account. Step 3: Navigate to 'e-file' > 'Income Tax Returns' > 'File Income Tax Return.' Step 4: Select the Assessment Year as 2023-24 and choose the mode of filing as 'Online'. Step 5: Click on 'Start New Filing'. Step 6: Select your applicable status. Step 7: Choose ITR-1 as the form type. Step 8: Click on 'Let’s Get Started'. Step 9: Select the appropriate reason and click 'Continue'. Step 10: Now, proceed to complete the five sections as follows: ITR1 return filing online involves a systematic approach across its seven sections:

Part A – General Information:

This section captures crucial personal details, including:

• PAN
• Full Name (First, Middle, Last)
• Date of Birth
• Aadhar Number
• Mobile Number
• Email Address
• Address
• Filed under sections 139(1), 139(4), 139(5), 119(2)(b)
• Response to notice under sections 139(9), 142(1), 148, and 153(C)
• Nature of Employment

Part B1 – Salary/Pension:

• Employer Details (TAN, Name, Nature & Address)
• Salary particulars
• Exempt allowances
• Perquisites' value
• Net Salary
• Deductions under section 16
• Income under 'salaries'

Part B2 – House Property:

• Gross Rent Received
• Local Tax Paid
• Annual Value
• 30% of Annual Value
• Interest on Borrowed Capital
• Unrealized Rent (<30%)
• Income under 'house property

Part B3 – Income from Other Sources:

• Deductions under section 57 (iia)
• Income for relief under section 89A

Part B4 – Gross Total Income:

• Sum of B1, B2, and B3

Part C – Deductions and Taxable Total Income:

• This section accommodates all deductions and taxable income, adhering to provisions under the Income Tax Act, including:
• Deductions under sections 80C, 80CCC, 80CCD(1), 80CCD(1B), 80CCD(2), 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80GG, 80GGC, 80U
• Total Deduction Value
• Total Income (B4 – Deductions)

Part D – Computation of Tax Payable:

• Tax on Total Income (D1)
• Rebate under section 87A (D2)
• Tax after Rebate (D3)
• Cess on Tax after Rebate (D4)
• Total Tax and Cess (D5)
• Relief under section 89(1) (D6)
• Interest under sections 234A, 234B, 234C (D7, D8, D9)
• Fee under section 234F (D10)
• Total Tax, Fee, and Interest (D11)
• Total Tax Paid (D12)
• Amount Payable/Refundable (D13, D14)

Part E – Other Information:

• Banking Details
• IFSC Code
• Bank Name
• Account Number
• Refund Amount
• Schedule-IT: Advance Tax and Self-Assessment Tax Payments:
• BSR Code
• Date of Deposit
• Challan Serial Number
• Tax Paid
• Schedule-TDS: TDS/TCS Details:
• TAN/PAN of Deductor/Tenant
• Deductor's Name
• Gross Payment
• Year of Tax Deduction
• Tax Deducted
• TDS/TCS Credit

Step 11: Double-check the summary of tax computation for accuracy. Step 12: Rectify any errors, if present, and complete the validation. Step 13: E-verify the ITR to finalize the submission. At the final step, the taxpayer self-attests the form by signing the verification content. This entails entering personal details like the parent’s name and PAN details. By meticulously navigating through these sections and accurately entering the required details, you can seamlessly complete your ITR1 filing, ensuring adherence to tax regulations and facilitating a smooth online filing experience. By following these steps meticulously, you can successfully file ITR 1 online through the Income Tax portal, ensuring compliance with tax regulations.

How to Download ITR 1 Form?

To download ITR 1 form, follow these steps:

• Visit the Income Tax Department Website: Go to the official Income Tax Department website.
• Log In to Your Account: Use your user credentials (PAN, password, etc.) to log in to your e-filing account.
• Go to 'Download' Section: After logging in, navigate to the 'Downloads' section on the homepage to download ITR 1 Form.
• Select ITR Form: From the available list, choose the ITR-1 Form and select the assessment year (e.g., AY 2025-2026).
• Download ITR 1 Form: Click the download link for the ITR-1 form in Excel, PDF, or XML format, depending on your preference'.

We have given an ITR-1 Form PDF attachment for your reference, which you can get after download ITR 1 form,

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About the Author

RENU SURESH
Renu Suresh is a proficient writer with a knack for turning intricate legal concepts into clear, actionable advice. Her articles empower entrepreneurs by providing the knowledge they need to navigate the complexities of business laws, ensuring they can start and manage their businesses effectively.

Updated on: January 9th, 2025