🧾 ITR-1 (Sahaj) Explained: Eligibility & Format 📅 Updated for Assessment Year 2025–26

ITR-1, also known as Sahaj, is the most commonly used income tax return form in India for salaried individuals. It's simple, convenient, and suitable for taxpayers with straightforward income sources.

✅ Who Can File ITR-1?

You can file ITR-1 if you meet all the following conditions:

• You're a Resident Individual (Not HUF or Company)

• Your total income is up to ₹50 lakh

• Your income sources include:

  • Salary or pension

  • Income from one house property

  • Income from other sources like interest (excluding lottery, race horses, etc.)

  • Agricultural income up to ₹5,000

❌ Who Cannot File ITR-1?

Avoid ITR-1 if any of the following apply to you:

• Total income above ₹50 lakh

• Income from business or profession

• Capital gains (short-term or long-term)

• Holding foreign assets or having foreign income

• Being a director in a company

• Holding unlisted equity shares

• Resident but not ordinarily resident (RNOR) or non-resident (NRI)

📄 Format/Structure of ITR-1 (Sahaj)

ITR-1 is divided into the following parts:

• Part A – General Information (Name, PAN, Aadhaar, Address, etc.)

• Part B – Gross Total Income

• Part C – Deductions under Chapter VI-A (e.g., 80C, 80D, 80G)

• Part D – Computation of Tax Payable or Refund

• Schedule TDS/TCS – Tax already deducted at source

• Bank Details – For refund credit

📌 Documents Required to File ITR-1

Though no documents are attached to the return, keep these handy:

• Form 16 (from employer)

• Form 26AS & AIS (Annual Information Statement)

• Interest certificates (from bank, FD)

• PAN & Aadhaar

• Investment proofs (80C, 80D, 80G, etc.)

🖥️ How to File ITR-1 Online?

1. Visit the income tax portal.

2. Login using PAN/Aadhaar.

3. Select “File Return” → Choose ITR-1 (AY 2025–26).

4. Fill in your details or prefill using data from Form 16.

5. Submit and verify via Aadhaar OTP, net banking, or DSC.

📆 ITR-1 Due Date for AY 2025–26

• The last date to file ITR-1 is 31st July 2025 (for non-audit cases).

• Filing after this date may attract late fees under section 234F.

🎯 Benefits of Filing ITR-1

• Claim refund of excess TDS deducted

• Legal proof of income

• Required for loans, visas, tenders

• Avoid notices and penalties

• Helps in keeping financial compliance up-to-date