ITR 1 Sahaj Form – A Complete Guide to Filing the ITR 1 Form

What is ITR1 Sahaj Form?

Before we go any further, let's start with the basics. The ITR 1 Sahaj form, also known as ITR 1, is a simplified income tax return form. The form is valid for individuals who are salaried and have an income that does not exceed ₹50 lakhs. The Sahaj form comes in handy to help individuals fill in their income tax information, providing a simplified and convenient way to adhere to their tax regulations.

 

Who is eligible to file ITR1 Sahaj Form?

Now that you know what the ITR1 form is, let's move forward. One of the basic yet crucial things to know about these income tax forms is who they are designed for. Are you eligible for the ITR 1 Sahaj form? Well, let's understand the same by understanding the eligibility criteria of the Sahaj form.

As mentioned, the ITR1 Sahaj form is for individuals with an income of up to ₹50 lakhs. Any of the following should be one of the sources of income.

1. Income from pension or monthly salary
2. Earnings as rent, meaning from one house property (single house or source)
3. Money earned from other sources (this does not include lottery winnings, earnings from horse racing, etc.)

To ensure you file your income tax returns without any hassle, make sure to link your Aadhar card with your PAN. You may do so on the official income tax website.

 

Who Is not eligible to file ITR1 Sahaj Form?

Now that you know the eligibility criteria for filing the ITR1 form, let's see the criteria that make you a non-eligible taxpayer for this form filling. Some of the categories ineligible are mentioned below

1. An individual with a salaried income of more than ₹50 lakhs.
2. A company's director or someone who held equity shares that were unlisted during a financial year.
3. Non-residents and residents who are not ordinarily resident (RNOR)
4. Individuals with earned income from any of the following sources, among others

1. Rent from more than one property, house, etc.
2. Earnings from lottery, gambling, and more.
3. Income from agriculture that goes more than ₹5,000.
4. Income from taxable capital gains
5. Individuals willing to claim relief on paid foreign tax or relief on double taxation as per sections 90, 90A, and 91A.
6. Gains earned from virtual assets like crypto etc.

 

Prerequisites to fill the ITR1 Sahaj Form

Once you have checked your eligibility criteria, your next step should be to be prepared with all the documents or prerequisites to fill out your form smoothly.

Here is what would be needed to complete your form without any hassle.

1. Access to Form 16, generally provided by employers for a financial year
2. You must cross-check if the TDS specified in your form 16 aligns with the TDS in your form 26AS, part A.
3. Proof of exceptions like HRA allowance and more in case not submitted to the employer.
4. Your PAN
5. Bank certificates like bank passbooks, etc.

In addition to this, to avail yourself of e-filing or pre-filling your ITR1 online, here are some general perquisites.

1. You should be a registered user on the official portal of e-filing. Also, you must have a valid ID and password.
2. Your PAN status should be active and working.
3. Your residential status needs to be of a resident.
4. Your Aadhaar and PAN should be linked.

 

How to Fill ITR1 Sahaj Online?¹

Follow these steps to understand how to file ITR1 easily on the income tax portal:

1. Log in to the e-filing portal of the income tax department with your user ID and password.
2. Go to e-File → Income Tax Returns → File Income Tax Return → Continue.
3. Select the assessment year and mode of filing.
4. Choose Start New Filing or Resume Filing.
5. Select your applicable status (Salaried Individual ).
6. Pick ITR 1 or use Help me decide.
7. Fill five sections: Personal Information, Gross Total Income, Deductions, Taxes Paid, and Tax Liability.
8. Review tax computation, validate details, and correct errors.
9. Submit and e-verify your ITR online.

 

ITR-1 Sahaj Form Layout and Key Parts

The ITR-1 Sahaj form is designed in a simple format with clearly divided sections. Here’s what it includes¹:

1. Part A: General Information: Personal details such as PAN, Aadhaar, contact number, and filing status.
2. Part B: Gross Total Income: Salary, pension, one house property income, and interest earnings are reported here.
3. Part C: Deductions & Taxable Income: Deductions under some sections like 80C, 80D are applied to arrive at net taxable income.
4. Part D: Taxes Paid: Covers advance tax, self-assessment tax, details of TDS/TCS and tax payable or refundable.
5. Part E: Computation of Tax Payable: Tax liability is calculated after adjusting income and deductions. It also include other relevant information like bank details, etc.

This structure ensures taxpayers file their ITR-1 Sahaj form accurately and without confusion.

 

Key Takeaways

1. ITR-1 Sahaj form is for eligible taxpayers with income up to ₹50 lakhs².
2. It includes 7 main sections covering income, deductions, tax computation, and verification.
3. Accurate filing requires PAN, Aadhaar, and income details ready.
4. Deductions like 80C and 80D help reduce taxable income.
5. Filing correctly ensures smooth processing and avoids tax notices.

 

Wrapping Up

Filing your tax returns is one of your duties as a responsible citizen. It helps the nation grow and develop. Additionally, it also offers you several benefits, like easing your future loan applications, helping you avoid legal penalties, etc. With e-filing your ITR 1 Sahaj, you can easily complete your form online without much struggle. Just make sure to read everything carefully, attach your important documents, and cross-check everything in detail in your ITR 1 form.

 

FAQs

 

1. What is the ITR 1 form?

The ITR1 form helps conveniently file your income tax returns for residents having a salaried income of not more than ₹50 lakhs.

 

2. Are NRIs eligible for ITR 1?

No, ITR1 Sahaj is applicable for residents only. Non-resident Indians or NRIs are not eligible to file the form.

 

3. What is the maximum income limit for filing ITR 1?²

You can use the ITR 1 Sahaj form AY 2025 26 if your total income is up to ₹50 lakhs, excluding capital gains or business income.

 

4. Can I show capital gains in ITR 1 Sahaj?²

Long-term capital gains exceeding ₹1.25 lakhs and short-term capital gains cannot be reported in ITR 1 Sahaj.

 

5. Is it mandatory to link Aadhaar to PAN to file ITR 1?

Linking Aadhaar with PAN is recommended for income tax return ITR filing to validate identity and proceed with submission. So, it is mandatory to complete the linking for successful ITR filing.

 

6. What happens if I file ITR 1 after the due date?

Late filing of the income tax return may attract penalties, loss of certain deductions, and delayed refund processing. Always try how to file ITR on time.

 

7. Can I revise my ITR 1 after submission?

Yes. A filed ITR 1 Sahaj can be revised before the assessment year ends, provided e-verification of income tax return ITR is done.

 

8. Can I file ITR-1 if I have an agricultural income exemption?³

Yes, if agricultural income does not exceed ₹5,000. Otherwise, you must file ITR 2 instead of ITR 1 Sahaj form.

 

9. How should I report my bank accounts in ITR-1?

In ITR 1 Sahaj form AY 2025 26, you must mention your bank account details in the fifth section.

 

10. Is it possible to claim HRA in ITR-1 Sahaj?

Yes. HRA can be claimed under deductions while filing the ITR 1 Sahaj form in the old tax regime, provided you have valid rent receipts and meet eligibility criteria.

 

Source:

1. https://www.incometax.gov.in/iec/foportal/help/how-to-file-itr1-form-sahaj
2. https://www.incometax.gov.in/iec/foportal/help/how-to-file-itr1-form-sahaj#Tax_Paid
3. https://cleartax.in/s/agricultural-income