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Discover everything you need to know about ITR-1 Return Filing

ITR-1 (Sahaj) Filing for Salaried Individuals

ITR-1, also known as Sahaj, is the simplest Income Tax Return form for resident individuals with an income up to ₹50 lakhs. It’s the most common form used by the majority of salaried taxpayers in India.

IncorpiQ offers a seamless solution for filing your ITR-1 form. Our experts guide you through the entire process, ensuring effortless tax compliance. Let us handle the complexities of your tax submission. Get started today!

What is ITR?

An Income Tax Return (ITR) is a document used by taxpayers to report their annual income and corresponding tax liability to the Income Tax Department. Filing an ITR serves as a formal declaration of your financial information, ensuring transparency and compliance with tax laws.

There are seven different ITR forms, and the correct one depends on your income sources and category:

ITR-1
ITR-2
ITR-3
ITR-4
ITR-5
ITR-6
ITR-7

Who Can Use the ITR-1 Sahaj Form?

The ITR-1 Sahaj Form is a simplified return for resident individuals with a total income below ₹50 Lakhs from the following sources:

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Income from Salary or Pension
🏠
Income from One House Property
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Income from Other Sources (e.g., Interest, Family Pension)

Who is Eligible to File ITR-1 (Sahaj)?

ITR-1 is applicable to Resident Individuals who meet the following specific criteria for the financial year:

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Income Threshold

The individual’s total income for the financial year must not exceed ₹50 lakh.

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Permissible Income Sources

Income must come from the following sources only:

• Salary / Pension

• Income from a single house property

• Agricultural income (up to ₹5,000)

• Income from other sources (like interest from savings, deposits, etc.)

👨‍👩‍👧‍👦

Clubbing of Income

Combining income with a spouse’s or a minor’s income is allowed, but only if their income source also falls within the specified limits mentioned above.

Important Note on Filing:

Filing your ITR is mandatory if your gross total income exceeds the basic exemption limit (before claiming deductions under 80C to 80U). To avoid penalties, ensure you file the belated or revised return for AY 2025-26 before 31st December 2025.

Who Cannot File ITR-1 (Sahaj)?

The following categories of individuals are not eligible to use the ITR-1 form for filing their income tax return:

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Resident Not Ordinarily Resident (RNOR) and Non-Resident Indian (NRI).

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Total income exceeding ₹50 lakh.

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Agricultural income surpassing ₹5,000.

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Income from lottery, racehorses, or legal gambling.

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Taxable capital gains (both short-term and long-term).

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Investment in unlisted equity shares.

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Income from business or profession.

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Serving as a Director in a company.

✂️
Tax deduction claimed under section 194N.


Deferred income tax on ESOP from an eligible start-up.

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Income from more than one house property.


Anyone else who does not meet the ITR-1 eligibility criteria.

Types of Income Excluded from ITR-1 Form

🚫
Profits and Gains from Business or Profession
🚫
Income from More than One House Property
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Capital Gains (Short-term or Long-term)
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Specific Other Sources of Income:

• Income from owning and maintaining racehorses

• Winnings from lotteries

• Income subject to special tax rates (e.g., Sec 115BBDA, 115BBE)

• Income meant to be distributed as per section 5A regulations

Documents Required for Filing ITR-1

ITR-1 (Sahaj) is an attachment-less form. This means you are not required to attach any documents when you submit your return.

However, you should retain the following documents for your records and be prepared to produce them if requested by tax authorities during an assessment or inquiry.

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Form 16

This is your salary certificate provided by your employer(s) for the financial year, detailing your income and TDS.

🧾

Form 26AS

Your annual tax credit statement. Ensure that the TDS details in Form 16 match those in your Form 26AS.

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Receipts for Deductions

Retain proofs for deductions (e.g., HRA, Section 80C/80D investments) to claim them in your return.

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PAN Card

Your Permanent Account Number (PAN) card is essential for identification and all tax-related matters.

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Bank & Investment Certificates

Bank passbooks or fixed deposit certificates to report the correct interest income earned.

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ITR-1 Filing Due Date (AY 2025-26)

The primary due date for filing ITR-1 for the Assessment Year 2025-26 (for income earned in FY 2024-25) was July 31, 2025.

Missed the Deadline?

You can still file a belated return. The final deadline for filing a belated or revised return for AY 2025-26 is December 31, 2025. Filing by this date is crucial to avoid higher penalties and other consequences.

Structure of ITR Form 1: A Comprehensive Overview

While ITR Form 1 may seem straightforward, it requires careful attention. The ITR-1 Sahaj form is organized into five distinct parts and two schedules to ensure all information is captured correctly.

A

Part A: General Information

• Personal details like Name, PAN, and Aadhaar number.

• Contact information including address and mobile number.

B

Part B: Gross Total Income

Breakdown of your income from salary, one house property, and other sources.

C

Part C: Deductions and Total Taxable Income

Details of all eligible deductions you wish to claim under Chapter VI-A (e.g., 80C, 80D).

D

Part D: Computation of Tax Payable

Calculation of your final tax liability after considering TDS, advance tax, and rebates.

• Section for bank account details, with an option to select one for your refund.

E

Part E: Other Information

Any additional details as required by the tax authorities.

Additionally, the form comprises two schedules:

Schedule IT
Schedule TDS & TCS

The final step in the process involves the verification of the information provided.

Required Details in ITR-1 Form

The ITR-1 form comprises several sections, each requiring specific information for accurate completion.

A
Part A: Personal Information

Captures your PAN, age, gender, address, and communication details.

B
Part B: Gross Total Income

Information on earnings from salary, one house property, and other sources.

C
Part C: Deductions

Details related to deductions under sections 80C, 80D, 80U, and 80G.

D
Part D: Tax Computation

Final tax calculation, TDS claims, tax status, rebates, and bank account details for refund.

Penalty for Late ITR-1 Filing

Filing your Income Tax Return after the due date (July 31st) can lead to several penalties. For the current Assessment Year 2025-26, filing by the belated deadline of December 31, 2025, is crucial to minimize these consequences.

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Late Filing Fees

₹5,000 if total income exceeds ₹5 lakh.

₹1,000 if total income is below ₹5 lakh.

📈
Interest on Tax Due

If you have tax payable, interest at 1% per month is charged on the unpaid amount from the day after the due date.

⚠️
Incorrect Reporting Penalties

Underreporting: Penalty of 50% of the tax due.

Misreporting: Penalty of 200% of the tax due.

⚖️
Prosecution

Repeated failure to file returns despite reminders may lead to prosecution, which could result in imprisonment.

It is crucial to file your ITR-1 promptly and accurately to avoid these legal and financial consequences.

How Can IncorpiQ Help with Your ITR-1 (Sahaj) Filing?

Accurate Form Selection
We help you select the appropriate ITR form based on your income sources to ensure accuracy.

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Precise Tax Calculation
We meticulously calculate your tax liability and perform error checks to ensure correctness.

Timely Filing & Compliance
We prioritize timely filing to reduce the risk of penalties and keep you updated on deadlines.

🧑‍💼

Expert Guidance
Our team of tax experts is available to address your queries and guide you through the process.

Penalties for Late ITR Filing

Filing your Income Tax Return after the due date can result in various penalties, depending on your total income and the nature of the delay.

💰
Late Filing Fees

₹5,000 if total income exceeds ₹5 lakh.

₹1,000 if total income is below ₹5 lakh.

📈
Interest on Tax Due

If you have tax payable, interest at 1% per month is charged on the unpaid amount from the day after the due date.

⚠️
Incorrect Reporting Penalties

Underreporting: Penalty of 50% of the tax due.

Misreporting: Penalty of 200% of the tax due.

⚖️
Prosecution

Repeated failure to file returns despite reminders may lead to prosecution, which could result in imprisonment.

It is crucial to file your ITR-1 promptly and accurately to avoid these legal and financial consequences.

ITR-1 Return Filing – Frequently Asked Questions

Explore commonly asked questions about ITR-1 Return Filing in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.

ITR-1, also called Sahaj, is an Income Tax Return form for resident individuals with simple income sources such as salary, one house property, and other income like interest.

You can file ITR-1 if:

  • You are a resident individual (not HUF/Company/LLP).

  • Your total income is up to ₹50 lakh.

  • Income sources include:

    • Salary/pension

    • One house property (excluding brought-forward loss)

    • Other income (like FD/SB interest, family pension, etc.)

    • Agricultural income up to ₹5,000

You cannot file ITR-1 if:

  • Your income exceeds ₹50 lakh.

  • You have income from more than one house property.

  • You have capital gains, lottery, or horse race income.

  • You are a director in a company or hold unlisted equity shares.

  • You have foreign assets/foreign income.

  • You are a resident but not ordinarily resident (RNOR) or non-resident.

  • To comply with income tax laws.

  • To claim tax refunds.

  • To build financial credibility for loans, visas, and investments.

  • To carry forward losses (if any).

  • To avoid penalties for non-filing.

  • Fast and paperless submission

  • Pre-filled data from Form 16 and AIS/TIS

  • Quicker refund processing

  • Reduced chances of manual errors

  • Easy compliance tracking on the Income Tax portal

  • PAN & Aadhaar

  • Form 16 (from employer)

  • Form 26AS & AIS/TIS (Annual Information Statement)

  • Salary slips (if required)

  • Interest certificates from banks/post office

  • Details of deductions (80C, 80D, etc.)

  • Bank account details for refund

Generally, the due date is 31st July of the Assessment Year, unless extended by the government.

You may face:

  • Late filing fees under Section 234F (up to ₹5,000)

  • Interest on tax due under Section 234A/B/C

  • Loss of refund eligibility or carry forward of losses

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