How to File ITR-1 Sahaj Form Online for Salaried Employees

Who Can File ITR-1?

You can file ITR-1 Sahaj if you are a Resident Individual and your total income for the financial year does not exceed Rs.50 lakh. Your income sources should include:

1. Salary or Pension

1. One House Property (excluding cases where loss is brought forward from previous years)

1. Other Sources (excluding winnings from lottery and income from racehorses)

1. Agricultural Income up to Rs.5,000

Who Cannot File ITR-1?

You cannot file ITR-1 Sahaj if:

1. Your total income exceeds Rs.50 lakh.

1. You have more than one house property.

1. You have income from lottery, racehorses, or other gambling activities.

1. You have taxable capital gains.

1. You have income from business or profession.

1. You are a director in a company.

1. You have investments in unlisted equity shares.

1. You are a Resident Not Ordinarily Resident (RNOR) or a Non-Resident Indian (NRI).

1. You have agricultural income exceeding Rs.5,000.

How to File ITR-1 (SAHAJ) Online on Income Tax Portal?

The following are the Steps to File ITR-1 Sahaj Online:

1. Gather Necessary Documents

Before you start, make sure you have the following documents:

1. Form 16 from your employer

1. Salary slips

1. Interest certificates from banks and post office

1. Form 26AS (Tax Credit Statement)

1. Aadhaar card

1. PAN card

1. Investment proofs for deductions under Section 80C, 80D, etc.

2. Register on the Income Tax e-Filing Portal

If you haven't already, register yourself on the Income Tax e-Filing portal. You will need your PAN, which will serve as your user ID.

3. Download Form 26AS

Download Form 26AS from the TRACES website. This form contains details of tax deducted at source (TDS), tax collected at source (TCS), and any advance tax or self-assessment tax paid.

4. Choose the Right ITR Form

Ensure you select ITR-1 Sahaj. You can use the "Help me decide which ITR Form to file" tool available on the e-Filing portal if you are unsure.

5. Fill in the Form

Log in to the e-Filing portal and select the "e-File" tab. Choose "Income Tax Return" and follow these steps:

1. Select the Assessment Year as 2025-26.

1. Select the ITR Form Number as ITR-1.

1. Select the Filing Type as Original/Revised Return.

1. Choose "Prepare and Submit Online" under Submission Mode.

6. Provide Personal Information

Fill in your personal details like name, date of birth, PAN, and address. Ensure all details are accurate and match the information on your PAN and Aadhaar cards.

7. Enter Income Details

Provide details of your income from various sources:

1. Salary: Refer to Form 16 provided by your employer.

1. House Property: If you own one house property, provide details of rental income (if any) and interest paid on home loan.

1. Other Sources: Include interest income from savings accounts, fixed deposits, etc.

1. Agricultural Income: If applicable, provide details.

8. Claim Deductions

Claim deductions under various sections such as:

1. Section 80C: Investments in PPF, ELSS, life insurance premiums, etc.

1. Section 80D: Health insurance premiums.

1. Other relevant sections where you are eligible for deductions.

9. Verify Tax Payable

The system will calculate your total taxable income and tax payable. Verify these calculations with your own records. If there is any discrepancy, reconcile it before proceeding.

10. Pay Tax Dues

If there is any tax payable after considering TDS, TCS, and advance tax, pay it online. The portal provides options to pay your tax dues.

11. e-Verify Your Return

After submitting your ITR-1 form, you need to e-verify it. You can do this through:

1. Aadhaar OTP

1. Net Banking

1. Electronic Verification Code (EVC) through your bank account or Demat account

1. Sending a signed physical copy of ITR-V to the Centralized Processing Center (CPC) in Bengaluru.

Know more about Income Tax Slab, Income Tax Refund Status,Income Tax Refund and Income Tax Login

ITR-1 Form Structure

The structure of ITR-1 is mentioned below:

1. Part A: General information.

1. Part B: Gross total income.

1. Part C: Total income that is taxable and deductions.

1. Part D: The tax payable computation.

1. Part E: Bank details.

1. Schedule IT.

1. Schedule – TDS.

1. Verification.

ITR-1 Form Changes from AY 2025-2026

1. Schedule TDS Column: Under Schedule TDS, another column has been introduced to provide details which TDS has been deducted.

1. Aadhaar Enrolment ID: Only Aadhaar number can be provided. The Aadhaar Enrolment ID cannot be entered.

1. Deductions: You will need to select any deductions that come under Section 80C to Section 80U. To improve transparency and accuracy, all details will need to be provided.

1. Long-Term Capital Gains (LTCG): You will now need to provide details of LTCG under Section 112A.

Conclusion

Filing your ITR-1 Sahaj form online is a straightforward process if you follow the steps mentioned above. Ensure you have all the necessary documents, fill in the correct details, and e-verify your return. By doing so, you can comply with your tax obligations smoothly and efficiently.