Master ITR-1 (Sahaj) filing for AY 2025-26 with our detailed guide. Learn eligibility, required documents, new tax regime impacts, and step-by-step online procedure.
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How to File ITR-1 (Sahaj) Online for Assessment Year 2025-26: A Detailed Guide
Filing your Income Tax Return (ITR) is an annual obligation for every earning individual in India. For the Assessment Year (AY) 2025-26 (which corresponds to the Financial Year 2024-25, i.e., income earned from April 1, 2024, to March 31, 2025), the process for ITR-1 (Sahaj) remains largely straightforward, with a few notable updates. This comprehensive guide will walk you through each step to ensure a smooth and accurate filing experience.
What is ITR-1 (Sahaj) and Who Can File It for AY 2025-26?
ITR-1 (Sahaj) is the simplified Income Tax Return form designed for individuals with basic income sources. “Sahaj” means “easy,” signifying its user-friendly nature.
You are eligible to file ITR-1 for AY 2025-26 if you meet all of the following criteria:
- You are a Resident Individual (excluding Non-Resident Indians (NRIs) and Residents Not Ordinarily Resident (RNOR)).
- Your total annual income is up to ₹50 lakh.
- Your income comes only from these specific sources:
- Salary or Pension.
- Income from One House Property (excluding cases where losses are brought forward from previous years).
- Income from Other Sources like interest from savings accounts, fixed deposits, family pension, dividends, etc. (However, income from lottery winnings, horse races, or other special income sources are not eligible for ITR-1).
- Agricultural income up to ₹5,000.
- NEW FOR AY 2025-26: Long-Term Capital Gains (LTCG) under Section 112A from the sale of listed equity shares or equity-oriented mutual funds are now permitted in ITR-1, provided the total LTCG does not exceed ₹1.25 lakh, and there are no brought-forward or carried-forward capital losses. Previously, any capital gains required filing ITR-2.
You cannot file ITR-1 if you:
- Have a total income exceeding ₹50 lakh.
- Have income from more than one house property.
- Have capital gains other than the specified LTCG under Section 112A (or if your LTCG under 112A exceeds ₹1.25 lakh).
- Have income from business or profession.
- Hold any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India.
- Have income from foreign sources.
- Are a director in a company or hold unlisted equity shares at any time during the financial year.
- Have any brought forward loss or loss to be carried forward under any head of income.
- Have agricultural income exceeding ₹5,000.
- Have tax deducted under Section 194N (TDS on cash withdrawals over a certain limit).
Essential Documents Required for ITR-1 Filing for AY 2025-26 / Documents for ITR-1:
While you don’t need to physically submit documents, having them ready is crucial for accurate data entry.
- PAN Card
- Aadhaar Card (Mandatory for linking with PAN and quoting in ITR).
- Form 16: Issued by your employer, showing salary details and TDS.
- Form 26AS: This consolidated statement from the Income Tax Department shows all taxes deducted and deposited against your PAN. It’s vital for cross-verification.
- Annual Information Statement (AIS) and Taxpayer Information Summary (TIS): These provide a more comprehensive view of your financial transactions (income, tax details, specified financial transactions, etc.) and should be cross-referenced with your records.
- Bank Passbooks / Statements: For details of interest earned on savings accounts, fixed deposits, etc.
- Investment Proofs: For claiming deductions under Chapter VI-A (Sections 80C, 80D, 80G, 80TTA, etc.) if you opt for the Old Tax Regime. Note: For AY 2025-26, more detailed disclosures for deductions like 80C, 80D, HRA are now mandatory.
- Section 80C: You’ll need to disclose the nature of the investment (e.g., PPF, ELSS, NSC), the amount, and payee details.
- Section 80D: Requires information like insurer name, policy number, and premium breakdown for self/family and parents.
- HRA Claims: Rent amount, landlord’s name, and PAN (if annual rent exceeds ₹1 lakh) are now mandatory.
- Home Loan Interest Certificate: If you have a home loan, for claiming deduction on interest paid (up to ₹2 lakh for self-occupied property under the Old Regime).
- TDS Certificates (other than Form 16): For TDS on interest (Form 16A), rent, etc. NEW FOR AY 2025-26: You now need to specify the exact section under which TDS was deducted for different income sources.
Step-by-Step Procedure to File ITR-1 Online for AY 2025-26 / How to file ITR-1 online:
The online mode is the most recommended and streamlined way to file your ITR-1.
Step 1: Log in to the Income Tax e-Filing Portal
- Go to the official Income Tax Department portal: www.incometax.gov.in.
- Log in using your User ID (PAN) and Password. If you’re a new user, click “Register” to create an account. Ensure your PAN and Aadhaar are linked, as it’s mandatory for filing.
Step 2: Start Your ITR Filing Process
- After logging in, on your dashboard, navigate to “e-File” > “Income Tax Returns” > “File Income Tax Return”.
Step 3: Select Assessment Year and Filing Mode
- Choose “Assessment Year 2025-26” (for income earned in FY 2024-25).
- Select “Online” as the Mode of Filing and click “Continue”.
Step 4: Initiate New Filing
- Click on “Start New Filing”.
Step 5: Select Your Status
- Choose “Individual” as your status and click “Continue”.
Step 6: Choose ITR Form ITR-1 (Sahaj)
- The portal will display the applicable ITR forms. Select “ITR-1 (Sahaj)” and click “Proceed with ITR-1”.
Step 7: “Let’s Get Started!”
- A window will appear showing a checklist of what’s needed. Click “Let’s Get Started”.
- Select the reason for filing your ITR (e.g., “Taxable income is more than basic exemption limit”). Choose the relevant option and click “Continue”.
Step 8: Review and Edit Your Details Across Sections
The ITR-1 form is divided into several sections. Much of the information will be pre-filled. You must review, verify, and edit details in each section as required, then click “Confirm” for each one.
- A. Personal Information:
- Verify your personal details (PAN, Aadhaar, name, contact info).
- Select your “Nature of Employment” accurately.
- Crucial for AY 2025-26: The New Tax Regime is the default. If you wish to claim deductions under the Old Tax Regime (e.g., 80C, 80D), you MUST explicitly opt out of the New Tax Regime by selecting “Yes” for “Do you want to opt out of the New Tax Regime?” in this section.
- B. Gross Total Income:
- Income from Salary/Pension: Cross-check pre-filled data with your Form 16.
- Income from House Property: Enter details of rental income or interest paid on a home loan for a single property.
- Income from Other Sources: Enter details like interest from savings accounts, FDs, dividends. Verify with your AIS/TIS.
- NEW FOR AY 2025-26: If applicable, enter LTCG under Section 112A (up to ₹1.25 lakh) in the designated field.
- Exempt Income: Declare agricultural income up to ₹5,000, if any.
- C. Total Deductions:
- If you’ve opted for the Old Tax Regime, enter your eligible deductions under various sections (80C, 80D, 80G, 80TTA, etc.). Remember the new mandatory detailed disclosures for these deductions for AY 2025-26.
- If you are under the New Tax Regime, most common deductions are not available, except for Section 80CCD(2) (employer’s contribution to NPS) and 80CCH (Agniveer Corpus Fund).
- D. Tax Paid:
- Verify pre-filled details of TDS (from salary, interest, etc.), TCS, Advance Tax, and Self-Assessment Tax payments. Match these with your Form 26AS and AIS. Ensure correct TDS section details are provided.
- E. Total Tax Liability:
- The portal will automatically calculate your final tax liability, any refund amount due, or additional tax payable based on the entered data and chosen tax regime.
Step 9: Preview and Validate Your Return
- After confirming all sections, click “Preview Your Return” to review a summary.
- Once satisfied, click “Proceed to Validation”. The system will check for any errors. If found, correct them as prompted.
- Once validated, click “Proceed to Verification”.
Step 10: E-Verify Your ITR (Crucial Step!)
E-verification is mandatory to complete your filing. An unverified ITR is considered invalid. Choose one of the following methods:
- Aadhaar OTP: The most common and easiest method. An OTP will be sent to the mobile number linked with your Aadhaar.
- EVC (Electronic Verification Code) via Pre-validated Bank Account: If your bank account is pre-validated on the e-filing portal, an EVC will be sent to the mobile number linked to that account.
- EVC via Pre-validated Demat Account.
- Net Banking: E-verify through your bank’s net banking login.
- Sending a physically signed ITR-V to CPC, Bengaluru: If you cannot e-verify online, you must print, sign, and send the ITR-V acknowledgement to the Centralized Processing Centre (CPC), Bengaluru, via Speed Post within 30 days of filing your return. However, online e-verification is highly recommended for speed and convenience.
Upon successful e-verification, you will receive a confirmation on your registered email ID. Download and save the acknowledgement for your records.
Key Updates and Deadlines for AY 2025-26
- New Default Tax Regime: The new tax regime is now the default. You must actively opt out to use the old regime and claim deductions.
- LTCG in ITR-1: Small Long-Term Capital Gains (up to ₹1.25 lakh) under Section 112A from listed equity shares/mutual funds can now be reported in ITR-1, simplifying filing for many small investors.
- Detailed Deduction Disclosures: More granular details are required for claiming deductions under sections like 80C, 80D, and for HRA.
- Mandatory TDS Section Reporting: You’ll need to specify the exact TDS section code for various income sources.
- Extended Due Date: The due date for filing ITR-1 for AY 2025-26 (FY 2024-25) for individuals not requiring an audit has been extended to September 15, 2025, from the usual July 31st.
By following these steps and keeping the new updates in mind, you can confidently file your ITR-1 for Assessment Year 2025-26.
Do you have any specific questions about the new changes for AY 2025-26 or a particular section of the ITR-1 form?
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