Filing your Income Tax Return (ITR) is mandatory if your income exceeds the basic exemption limit. ITR-1 (Sahaj) is the simplest form for salaried individuals, pensioners, and those with income from one house property, other sources (interest, dividends), and agricultural income up to ₹5,000.
Here’s a step-by-step guide to filing ITR-1 for FY 2024-25 (Assessment Year 2025-26).
Who Can File ITR-1 (Sahaj)?
✅ Resident Individuals with income from:
- Salary/Pension
- One House Property (No loss carried forward)
- Other Sources (Interest, Dividends, Family Pension)
- Agricultural Income (Up to ₹5,000)
❌ Who Cannot Use ITR-1?
- Freelancers/Business Owners (Use ITR-3/ITR-4)
- Capital Gains (Stocks, Property – Use ITR-2)
- Foreign Income/Assets (Use ITR-2/ITR-3)
- More than one house property
Documents Required for ITR-1 Filing
📌 Form 16 (From Employer)
📌 Bank Statements (Interest Certificates)
📌 Rent Receipts (If claiming HRA)
📌 Home Loan Interest Certificate (If applicable)
📌 Aadhaar-PAN Link (Mandatory)
📌 Investment Proofs (80C, 80D, etc.)
Step-by-Step ITR-1 Filing Process (FY 2024-25)
Step 1: Register/Login to Income Tax Portal
- Visit https://www.incometax.gov.in
- Login with PAN (as User ID) + Password
Step 2: Select ITR-1 (Sahaj) for AY 2025-26
- Go to “e-File” → “Income Tax Return” → “File Now”
- Choose Assessment Year 2025-26 → ITR-1 (Sahaj)
Step 3: Fill Income Details
- Salary/Pension (From Form 16)
- House Property Income (If applicable)
- Other Income (Interest, Dividends, etc.)
- Deductions (80C, 80D, etc.)
Step 4: Verify Tax Paid (TDS/Advance Tax)
- Check Form 26AS (Tax Credit Statement)
- Match TDS with employer/bank deductions
Step 5: Calculate Tax Payable/Refund
- The portal auto-calculates tax liability.
- If tax paid > liability, you get a refund.
Step 6: Submit & E-Verify
- E-Verify via Aadhaar OTP, Net Banking, or EVC (Mandatory within 30 days).
- No ITR processing without verification!
Key Changes in ITR-1 for FY 2024-25
🔹 Simplified Disclosure for Salaried Employees
🔹 Mandatory Aadhaar-PAN Link (Else ₹1,000 penalty)
🔹 New Tax Regime Default? (Check if opting for old vs. new regime)
Deadline for ITR-1 Filing (FY 2024-25)
📅 31st July 2025 (For Individuals)
⏰ Late Filing? Penalty up to ₹5,000 + Interest under Section 234F.
Common Mistakes to Avoid
❌ Incorrect PAN/Aadhaar Details
❌ Mismatch in TDS & Form 26AS
❌ Not Reporting Interest Income (Savings/FDs)
❌ Missing E-Verification
Need Help?
- Free ITR Filing Assistance: https://www.incometax.gov.in
- Tax Expert Consultation (For Complex Cases)
