Income Tax Return (ITR 1) filing online in India
in India
We simplify Income Tax Return (ITR 1) filing online in India for individuals earning up to ₹50 lakhs, offering expert support for smooth and timely submission.
What Is ITR-1 Sahaj Return Filing?
ITR-1, popularly known as Sahaj, is a simplified income tax return form introduced under the Income Tax Act, 1961, for resident individuals with a total income of up to ₹50,00,000 from eligible sources. This return is primarily designed for salaried employees, pensioners, and individuals with income from a single house property or interest from savings accounts, deposits, or other permissible sources. Since it caters to the majority of salaried taxpayers, ITR-1 offers a convenient and hassle-free method to disclose income, claim deductions under various sections like 80C and 80D, and calculate the correct tax liability. The online filing of ITR-1 has made tax compliance simpler, as most details are now auto-populated from Form 16, Form 26AS, and the Annual Information Statement (AIS), reducing the chances of errors and saving time for taxpayers. However, this form cannot be used by individuals with income from capital gains, multiple house properties, business or profession, or foreign assets and income. Filing ITR-1 before the due date not only ensures compliance with Indian tax laws but also helps in building a valid financial record, which can be useful for loan applications, visa approvals, and maintaining transparency in income reporting.
Why File ITR-1 Sahaj?
Filing ITR-1 (Sahaj) is not just a legal obligation—it also offers practical financial benefits:
Mandatory Compliance
If your total income exceeds the basic exemption limit, filing is required under Section 139(1) of the Income Tax Act.
Claim Refunds
Eligible for a refund on excess TDS? Filing ITR-1 is the only way to claim it.
Visa & Loan Applications
Filed ITRs serve as income proof when applying for visas, home loans, or business financing.
Avoid Penalties & Notices
Late or missed filings can result in fines (up to ₹5,000) and notices from the Income Tax Department.
Carry Forward Losses
Filing ITR allows you to report and carry forward certain losses for set-off in future years
Build Financial Credibility
Regular ITR filing creates verified income proof, boosting credibility for loans, credit cards, and tenders.
Who Can File ITR-1 Sahaj?
ITR-1 is applicable only to resident individuals whose total income is up to ₹50 lakh and includes:
- Income from Salary or Pension
- Income from a Single House Property
- Other Sources (e.g., interest from savings accounts, fixed deposits)
- Agricultural income up to ₹5,000
You can also file if you club income with a spouse or minor, as long as it falls within eligible limits.
Who Cannot File ITR-1?
You are not eligible to file ITR-1 if:
- You are an NRI or RNOR (Resident Not Ordinarily Resident)
- Your income exceeds ₹50 lakh
- You earn from multiple house properties
- You have capital gains (short/long-term)
- You earn from lottery, gambling, or horse racing
- You have business/professional income
- You’re a director in a company
- You own unlisted shares
- You have foreign income or assets
- You claim tax on deferred ESOPs or deductions under Section 194N
You can also file if you club income with a spouse or minor, as long as it falls within eligible limits.
ITR-1 Filing Due Date
- Individuals (Non-Audit) : 15 Sept 2025
- Audit Cases : 31 Oct 2025
- Transfer Pricing : 30 Nov 2025
- Revised / Belated Returns : 31 Dec 2025
- Updated Return : 12 months from the end of the relevant assessment year
Income Not Allowed in ITR-1
Avoid using ITR-1 if you earn from:
- Business or Profession
- Capital Gains (STCG/LTCG)
- More than one house property
- Foreign assets or income
- Lottery or betting
- Income taxed under special rates (115BBDA, 115BBE)
What Happens After Filing?
- E-Verify Return:
- Use Aadhaar OTP or EVC. If that fails, send signed ITR-V to CPC Bengaluru for completion.
- Track ITR Status:
- Monitor your return and refund status on the income tax portal.
- Revise if Needed:
- Made a mistake? File a Revised Return under Section 139(5).
- Stay Alert:
- Respond to any notices from the department with expert help.
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Documents Required for ITR-1 Filing
While ITR-1 is annexure-less, keep these ready for accuracy and future reference
- Personal Details:
- PAN Card
- Aadhaar Card (linked)
- Bank Account Details (for refunds)
- Income Proofs:
- Form 16 (from all employers)
- Form 26AS & AIS Statement
- Salary Slips & Rent Receipts (for HRA claims)
- Interest Certificates (FDs, savings accounts)
- Personal Details:
- LIC, ELSS, PPF investment receipts (Section 80C)
- Health insurance receipts (Section 80D)
- Home Loan Interest Certificate
- Donations (Section 80G)
- Personal Details:
- PAN Card
- Aadhaar Card (linked)
- Bank Account Details (for refunds)
- Others
- Bank passbooks or fixed deposit statements
- Education Loan Interest Certificates
Structure of the ITR-1 Form
ITR-1 (Sahaj) consists of five parts and two schedules:
- Part A: General Info (PAN, Aadhaar, contact, etc.)
- Part B: Gross Total Income (salary, house property, other sources)
- Part C : Deductions & Taxable Income (80C, 80D, 80G, etc.)
- Part D : Tax Calculation & Bank Details
- Part E : Additional Disclosures
Schedules:
- Schedule IT: Advance tax/Self-assessment tax paid
- Schedule TDS/TCS: TDS/TCS details from Form 26AS
Penalty for Late Filing ITR-1
| Total Income | Late Filing Fee |
|---|---|
| Below ₹5 lakh | ₹1,000 |
| Above ₹5 lakh | ₹5,000 |
Additionally, 1% monthly interest is charged on unpaid taxes. You may also:
- Lose the right to carry forward losses
- Face scrutiny or prosecution in case of repeated non-filing
- Lose eligibility for refunds
FAQ
Got Questions? We’ve Got Clear Answers
Find quick, reliable answers to your most common questions here
If your income is less than ₹5 lakh, you can e-file voluntarily. However, e-filing becomes mandatory once your income exceeds ₹2,50,000. For individuals and HUFs earning above ₹5 lakh, returns must be filed online as paper submissions are not permitted.
No, ITR-1 can only be used by individuals who own a single house property. If you own more than one house, whether rented or vacant, you are required to file ITR-2 instead.
You cannot use ITR-1 if you have income from capital gains, whether short-term or long-term. In such cases, ITR-2 is the appropriate form for filing your return.
NRIs are not permitted to file ITR-1 Sahaj. This form is strictly for individuals who are residents of India for income tax purposes during the financial year.
No, you don’t need to attach any documents with ITR-1, but keep records like Form 16 and interest statements for reference.
