ITR 1 (Sahaj) – Easy Guide for your ITR for FY 2024-25

ITR 1 (Sahaj) is one of the 7 forms available for the purpose of filing income tax returns. ITR 1 is the simplest form for the return filing process and is therefore applicable only to resident individuals having income from salary or interest income etc. The ITR 1 has been released by the Income Tax Department for FY 2024-25 (AY 2025-26).

ITR 1 – Sahaj

ITR 1 (Sahaj) is the ITR form that is applicable to Resident Individuals having a total income less than or equal to Rs. 50 lacs. However, this form is applicable only if the total income of the resident individual is from the following sources i.e. heads of income –

• Income from salary,
• Income from ONE house property,
• Income from other sources,
• Agricultural income upto Rs. 5,000,
• A new update in this ITR form now allows taxpayers to report long-term capital gains (LTCG) of up to Rs. 1.25 lacs under ITR 1. Previously, such gains had to be declared using ITR 2.

Who is Not Eligible to File ITR 1?

It is pertinent to remember that ITR 1 cannot be used by every resident individual. Any resident individual whose total income includes any one of the below mentioned incomes is not eligible for filing ITR-1 –

• Total Income exceeds Rs. 50 lacs,
• Agricultural income exceeds Rs. 5,000,
• Income from more than 1 house property,
• Winnings from race horses, lottery, gambling etc.,
• Income from LTCG exceeds Rs. 1.25 lacs,
• Income from STCG,
• Income from business or profession,
• Income from virtual digital assets.

Moreover, if the resident individual fulfils any one of the following conditions, ITR 1 will not be applicable –

• Investment in unlisted equity shares,
• Director in a company,
• TDS of the assessee has been deducted u/s 194N,
• The assessee has deferred income tax on ESOP received from employer being an eligible start-up,
• The assessee has any brought forward loss or has to carry forward any loss under any head of income.

Therefore, any assessee not eligible to file this form has to navigate through the list of the other ITR forms to file his return.

Changes in ITR 1 from FY 2024-25 (AY 2025-26)

With effect from FY 2024-25, the following changes will be applicable while filing income tax return in ITR 1 –

• LTCG Reporting Simplified: Taxpayers can now report long-term capital gains (LTCG) up to Rs. 1.25 lacs directly in ITR 1. Previously, this required filing ITR 2.
• New Deduction Interface: A dropdown menu has been introduced to easily select deductions under Sections 80C to 80U.
• Foreign Retirement Accounts: A dedicated section under Section 89A has been added to report income from foreign retirement benefit accounts.
• Aadhaar Requirement Updated: Only a valid 12-digit Aadhaar number will be accepted; Aadhaar enrolment IDs will no longer be considered.
• TDS Details Enhanced: A new column has been added to specify the exact section under which Tax Deducted at Source (TDS) has been made.

Documents Required for filing ITR 1

The assessee must have the following documents available for filing the income tax return under ITR 1 –

• Form 16,
• Form 26AS,
• AIS,
• House rent receipts,
• Tax saving investments receipts,
• Premium receipts,
• TDS certificates,
• Interest certificates.
• Structure of ITR 1

The ITR 1 (Sahaj) has the following broad sections that have to be filled –

• Personal Information
• Gross Total Income
• Total Deductions
• Tax Paid
• Tax Liability.

Mandatory Columns to be filled in ITR 1

The assessee, before moving on to the income section of the ITR 1, must ensure that the following mandatory requirements have been fulfilled –

• Details such as PAN, permanent address, contact details, bank account details, are correct in the pre-filled data,
• Status of PAN is active,
• Pre-validate your bank account for receiving refunds without any errors,
• Residential status of the assessee is Resident,
• PAN and Aadhaar are linked.

Moreover, it is mandatory to define the nature of employment while filing of return from the following –

• Central Government Employee
• State Government Employee
• Employee of Public Sector Enterprise (whether Central or State Government)
• Pensioners (CG/SG/PSU/OTHER)
• Employee of Private Sector concern
• Not applicable (in case of family pension income).

Due Date for filing return

For Assessment Year 2025–26 (i.e., Financial Year 2024–25), the due date for filing ITR1 (for individuals not requiring audit) is 31st July, 2025. However, the due date has now been extended to 15th September, 2025. The consequences of non-filing or late filing of return would result in penalty upto Rs. 5,000 and interest will be levied u/s 234A/B/C. moreover, the assessee can file belated return upto 31^st December, 2025.

The last date for e-verification of the ITR is 30 days from the date of filing the ITR.

FAQs on ITR 1 filing

Q1. Do we have to attach or upload the documents alongwith the ITR 1?

A1. No, Individuals are not required to submit any documents, such as investment proofs or TDS certificates, along with their income tax return form. However, it is important to retain these records, as they may be requested by the Income Tax Department during assessments or if any clarification is needed later.

Q2. Can ITR 1 be used for filing return under the Old Tax Regime?

A2. Yes, salaried individuals can choose between regimes each year while filing ITR. If you have business/professional income, you must submit Form 10-IEA to opt out of the new regime.