ITR-1 (Sahaj) Form for FY 2024-25 (AY 2025-26)
What is ITR Form 1?, Who Should File It, Applicability, Documents Required, and How to File?
In India, taxpayers must file income tax returns based on their income category. For individuals with simple income sources, ITR-1 (Sahaj) is the most commonly used and easiest form to file. This blog offers a complete guide to ITR-1 — eligibility, exclusions, form structure, changes for AY 2025-26, and a step-by-step filing process.
What is ITR Form 1 (Sahaj)?
ITR-1, also known as Sahaj Form, is a one-page income tax return form for resident individuals having a total income of up to ₹50 lakh from specified sources. It is designed for taxpayers with straightforward income situations and minimal financial complexity.
Who Can File ITR-1 for FY 2024-25 (AY 2025-26)?
You can use ITR-1 if you meet all the following conditions:
- Your total income is up to ₹50 lakh
- You earn income from:
- Salary or pension (from one or more employers)
- One house property (not having loss carried forward from previous years)
- Other sources like interest income (excluding lottery winnings, horse races)
- You may have long-term capital gains (LTCG) up to ₹1.25 lakh (from listed shares and equity mutual funds only)
- You can include clubbed income of a spouse or minor child, only if their income also fits the above categories
Note: Aadhaar number is mandatory to file your income tax return. Make sure your PAN is linked with Aadhaar.
Who Cannot File ITR-1?
You cannot use ITR-1 if you:
- Have total income exceeding ₹50 lakh
- Are a Director of a company
- Hold unlisted equity shares
- Are a Resident but Not Ordinarily Resident (RNOR) or Non-Resident
- Earn income from:
- More than one house property
- Capital gains other than LTCG up to ₹1.25 lakh
- Winnings from lottery, betting, horse races, etc.
- Business or profession
- Agricultural income exceeding ₹5,000
- Foreign assets or foreign income
- Have claimed foreign tax relief (under sections 90/90A/91)
- Received ESOPs from eligible startups (deferred tax)
- Earned income from virtual digital assets (like cryptocurrency)
- Are subject to TDS under section 194N
Major Changes in ITR-1 for AY 2025-26:
Inclusion of Long-Term Capital Gains (LTCG):
You can now report LTCG up to ₹1.25 lakh (under section 112A) in ITR-1, provided:
- Gains are from listed equity shares or equity-oriented mutual funds
- There is no capital loss carry forward
Improved Deduction Reporting:
- Deductions under sections 80C to 80U now require selection of specific sub-sections in a drop-down format in the portal.
- New fields added for foreign retirement income (Section 89A)
Aadhaar Enrolment ID Removed:
- Only 12-digit Aadhaar numbers are accepted. Enrolment ID (28-digit) is no longer valid.
Additional Column in TDS Schedule:
- A new column is added to specify under which section TDS is deducted.
Documents Required for Filing ITR-1:
Before filing, keep these documents ready:
- Form 16 – Issued by your employer(s)
- Form 26AS – To verify TDS deducted matches employer/bank data
- PAN card
- Aadhaar number
- Bank account details
- Investment proofs – For claiming deductions (e.g. 80C, 80D, HRA, etc.)
- Interest certificates – From banks or FDs
- Any other income proofs or deduction receipts
Structure of ITR-1 Form:
The ITR-1 form includes the following sections:
- Part A – General Information
- Part B – Gross Total Income
- Part C – Deductions and Taxable Total Income
- Part D – Tax Computation
- Part E – Bank Account and Other Information
- Schedule IT – Advance and Self-Assessment Tax
- Schedule TDS – TDS/TCS details
- Verification – Declaration and signature
How to File ITR-1 Online (Step-by-Step)?
Method 1: From the Income Tax Portal:
(https://www.incometax.gov.in/iec/foportal/)
Step-by-Step Guide:
- Login/Register on the Income Tax e-Filing portal
- Navigate to: e-File > Income Tax Returns > File Income Tax Return
- Select:
- Assessment Year: 2025-26
- Filing Mode: Online
- Status: Individual
- Select ITR-1 (Sahaj)
- Click Let’s Get Started
- Complete these 5 sections:
- Personal Information
- Gross Total Income
- Deductions (80C to 80U)
- Tax Paid (TDS, Advance Tax, Self-Assessment Tax)
- Total Tax Liability
- Preview the return, ensure all details are correct
- Submit the return
- E-verify through Aadhaar OTP, Netbanking, EVC, or send ITR-V to CPC Bengaluru
Method 2: Alternate Filing Instructions:
If not e-verifying immediately, you can:
- E-verify later within 120 days
- Or, send signed ITR-V to:
- Centralized Processing Centre, Income Tax Department, Bengaluru – 560500
Changes Applicable from AY 2024-25 (Carried Over):
- New Tax Regime is Default: Under Section 115BAC, the new regime applies by default. If you wish to opt for the old tax regime, you must actively select it in the ITR.
- Form 10-IEA required for taxpayers with business/professional income to opt in/out of the old tax regime.
- Section 80CCH introduced for Agniveers under the Agnipath scheme to claim tax deduction on contributions to the Agniveer Corpus Fund.
Disclaimer:
The content above is for educational and awareness purposes only and reflects the personal views of the author. It is not intended as financial or tax advice or a product recommendation. Always consult a qualified tax advisor before filing your return.
