How to File ITR-1 Online: A Step-by-Step Guide

Income Tax Return – 1 (ITR-1), also known as Sahaj (meaning "easy" in Hindi), is the simplest income tax return form for individual taxpayers in India. It is designed for residents with basic income sources like salary, one house property, and interest income. In this guide, we will explain how to file ITR-1 for Assessment Year (AY) 2025-26 (i.e. for income earned between April 1, 2024 and March 31, 2025.

We’ll cover who should use ITR-1, documents you need, a step-by-step filing process, important deadlines, and tips for first-time filers. The aim is to keep it comprehensive yet easy to understand, so even if you are a first-time taxpayer, you can confidently e-file your ITR-1 Sahaj.

What is ITR-1 (Sahaj)?

ITR-1 (Sahaj) is an income tax return form applicable to individual taxpayers with relatively simple and straightforward incomes. The Income Tax Department labels it "Sahaj" (meaning "easy") because it is meant to be easy to file compared to other ITR forms. This form is meant only for resident individuals (not for companies or firms) whose total income is up to a certain limit and comes from specified sources.

If you qualify to use ITR-1, you can report your income and deductions in this single form and fulfil your annual tax filing requirement. It is a simplified one-page form (organized into parts and schedules) that covers basic personal details, income details, deductions, and tax computation.
For AY 2025-26, the government has introduced some changes in ITR-1 to broaden its scope slightly.

Notably, certain small capital gains can now be reported in ITR-1 (more on this below), which was not allowed earlier. Overall, ITR-1 remains the go-to form for most salaried individuals and pensioners with no complex income.

Who is Eligible to File ITR-1?

You can file ITR-1 for AY 2025-26 if all of the following conditions apply to you:

• Residential Status: You are an Indian resident for tax purposes (ordinary resident). Note: Non-residents (NRI) or Resident but Not Ordinarily Residents (RNOR) cannot use ITR-1.
• Total Income: Your total income is up to ₹50 lakh in the financial year. (If your income exceeds ₹50,00,000, you must use a different ITR form.)
• Primary Income Sources: Your income falls into one or more of these categories:
  
  - Salary or Pension – Income from salary and/or pension from one or multiple employers.
  
  - One House Property – Income from a single house property. This includes a self-occupied home (even jointly owned with your spouse) or one rental property. If you own more than one house property, ITR-1 is not applicable.
  
  - Other Sources – Income from other sources such as bank interest, fixed deposit interest, dividends, family pension, etc. (excluding winnings from lottery or racehorses, which require a different form).
  
  - Agricultural Income (small) – Agricultural income up to ₹5,000 is allowed in ITR-1.
• Long-Term Capital Gains (limited): New for AY 2025-26: If you have long-term capital gains (LTCG) from sale of listed equity shares or equity mutual funds under Section 112A, you can still use ITR-1 provided the LTCG does not exceed ₹1.25 lakh. This is a change from earlier years – previously, any capital gains disqualified you from ITR-1, but now small equity gains up to ₹1.25 lakh are permitted in this form. (If your LTCG exceeds ₹1.25 lakh, or if you have other types of capital gains or any capital losses to carry forward, you must opt for ITR-2 or another appropriate form.)

In summary, resident individuals with income from salary, one house property, interest or dividends, small agricultural income, and possibly a small equity gain, with total income ≤ ₹50 lakh, can file ITR-1. This covers most salaried employees, retirees, and simple income cases.

Step-by-Step Guide to File ITR-1 Online

Filing your ITR-1 online on the Income Tax e-filing portal is a straightforward process. Here is a step-by-step guide for AY 2025-26:

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax e-filing website and log in with your User ID (PAN) and password. If you are a first-time filer, you’ll need to register first by clicking "Register" and creating an account using your PAN. Ensure you have access to the registered mobile/email for OTPs during login if multi-factor authentication is enabled.

Step 2: Go to “File Income Tax Return”

After logging in, you will see your Dashboard. Navigate to the menu option e-File > Income Tax Returns > File Income Tax Return. This will start the ITR filing process.

Step 3: Select Assessment Year and Mode of Filing

You’ll be prompted to select the Assessment Year. Choose "2025-26" as the assessment year (since we are filing for FY 2024-25). Also select the mode of filing as "Online" (online is recommended for most individual filers). Proceed by clicking Continue

Step 4: Start a New Filing

If you have a saved draft of a return, the portal might show an option to “Resume Filing” for that AY. Otherwise, click on “Start New Filing” to begin a fresh ITR.

Step 5: Select Your Status

The next step asks for your filing status – choose Individual (since ITR-1 is only for individual taxpayers). You may also need to confirm whether you are filing as self or as a representative (most people file as self). Click Continue after selecting the appropriate status.

Step 6: Choose ITR Form (ITR-1)

The portal will list the ITR forms available based on your status. Select ITR-1 (Sahaj) from the list and click Proceed

Step 7: Select Reason for Filing (If Applicable)

You may be asked why you are filing the return – this is a standard question if your income is below the basic exemption limit. Common reasons include: "Income is above basic exemption limit," "I want to claim a refund," or if you meet any special conditions (like spending over a certain amount on electricity, foreign travel, etc.). Tick the relevant reason(s) – for most, it will be because your income exceeds ₹2.5L or you have a refund due – and click Continue.

Step 8: Choose Tax Regime (Old vs New)

Now you will enter the form interface. **For AY 2025-26, the New Tax Regime is the default regime by law. This means the form will initially assume you are filing under the new tax regime (which has lower tax rates but no common deductions). There will be a question like “Do you want to opt out of the New Tax Regime?” in the Personal Information section. By default, it is set to “No” (meaning you are staying in new regime). If you prefer to use the Old Tax Regime (to claim deductions like 80C, HRA, etc.), select the option “Yes” to opt out of new regime. Once you do this, the form will enable all the deduction fields for you to fill. (If you remain in new regime, many deduction fields will stay disabled, as new regime taxpayers cannot claim them.) Choose carefully – if you’re unsure, you might want to compare tax under both regimes. 

Step 9: Fill in Personal and General Information

The ITR form is divided into sections. The first is usually Part A: General Information, which will have your personal details. Much of this is pre-filled from your profile (like your Name, PAN, Date of Birth, Aadhaar, Address, Email, Mobile, etc.). Verify each field for accuracy.

Also select/verify your Nature of Employment (whether you are salaried in Govt/PSU/Private, pensioner, etc.) – this is mandatory to fill correctly. After reviewing and confirming all info in this section, click Confirm/Save.

Step 10: Enter Details

Your income details are generally auto or pre-filled. Verify the details before proceeding. If not, add/edit details manually as per instructions. As you fill these sections, the form will keep a running calculation of your Gross Total Income (which is the sum of all heads of income). Use the Save/Confirm feature on each section to validate entries. 

Step 11: Enter Deductions (Part C – Deductions and Taxable Income)

After inputting all income, you will declare your deductions under Chapter VI-A. This section is where you claim tax-saving investments or eligible expenditures: If you remained in New Tax Regime, note that most deductions are not available. In new regime, you cannot claim 80C, 80D, HRA, etc., except a few like employer’s NPS contribution (80CCD(2)) which is allowed even in new regime. 

The form will total up all deductions and subtract them from Gross Total Income to compute your Taxable Income (Part C). This is the income on which tax will be calculated. Confirm that this matches your expectations (you can roughly cross-verify with your own calculation from Form 16 and other income).

Step 12: Tax Calculation (Part D – Tax Computation)

Once incomes and deductions are filled, the portal will automatically calculate your tax liability based on the taxable income and the tax regime chosen. It will apply the relevant tax slab rates, add any cess (4% health & education cess), and determine the total tax payable. You will see a summary of Tax Computation – review it.

Step 13: Pay Tax if Required

If the tax computation shows that you have a tax amount payable (this can happen if your TDS was insufficient or some income had no TDS), the portal will prompt you with options to “Pay Now” or “Pay Later” for the remaining tax. It’s highly recommended to pay any due tax immediately (Pay Now) before submitting the return. The portal will take you to the e-Pay Tax facility where you can pay the balance tax online (via net banking, debit card, UPI, etc.). Once paid, you’ll get a BSR code and challan number which might be auto-captured in the return. If you choose “Pay Later,” you can file the return with outstanding tax, but note that your return will be treated as defective until the tax is paid, and interest may accrue. It’s better to clear dues and then continue.

Step 14: Preview Your Return

Now you’re almost done. The portal will allow you to preview your filled ITR form in a read-only format. Go through all the details one final time – personal info, incomes, deductions, tax figures – to ensure nothing is omitted or misreported. This is basically your return summary. If you spot any mistakes, you can go back to the respective section and correct them. If everything looks good, you will need to agree to a declaration (a checkbox confirming that you have provided true information) on the Preview pageincometax.gov.in. Tick the declaration box and click “Proceed to Validation”.

Step 15: Validate and Submit the ITR

The system will now run a validation check on your filled return (to catch any obvious errors, like missing required info). If there are errors, it will show a list of issues for you to fix (for example, a mandatory field left blank). You must correct those and come back to validate again. If no errors are found, you can then Submit your ITR. Click on “Proceed to Verification” to finish filing. Congratulations – your ITR is now filed, but not yet complete! The final step is verification.

Step 16: Verify Your ITR (e-Verification)

After submitting, you will be taken to the Verification step. It is mandatory to verify your income tax return, otherwise it will be treated as not filed. On the “Complete your Verification” page, choose how you want to verify. The fastest and easiest is e-Verification, which can be done via Aadhaar OTP, net banking, bank ATM/DEMAT OTP, etc. 

Step 17: Acknowledgement

Once you e-verify, the process is complete. You will see a success message and can download the Acknowledgement (ITR-V) for your records. The Income Tax Department will also send a confirmation to your registered email and mobile. Keep the acknowledgement safely. You have now successfully filed and verified your ITR-1 Sahaj for AY 2025-26! 

Throughout the process, if you get confused, the portal has info icons and FAQs. Take your time to fill carefully. Remember, you can save a draft and logout anytime and resume later (just make sure to submit by the due date).

Who Cannot File ITR-1?

If any of the following conditions describe your situation, you are not allowed to use ITR-1 (and would need to file ITR-2 or another applicable form):

• High Total Income: Your total income for the year is more than ₹50,00,000.
• Non-Resident or RNOR: You are an NRI or not ordinarily resident for the year (ITR-1 is only for resident & ordinarily resident individuals).
• Multiple House Properties: You have income from more than one house property (e.g., two or more properties generating income).
• Business or Professional Income: You have any income from a business or profession (including freelance or consulting income that needs ITR-3/4).
• Capital Gains (beyond allowed limit): You have any capital gains income that is not the exempted small LTCG under 112A mentioned above. For example, if you have short-term capital gains, or LTCG exceeding ₹1.25 lakh, or gains on sale of property/land, etc., you cannot use ITR-1. Such income will require ITR-2 or others as applicable.
• Agricultural Income over ₹5,000: If your agricultural income exceeds ₹5,000, ITR-1 is not permitted (you would use ITR-2 in that case).
• Foreign Income or Assets: You have any income from outside India, or you own any foreign asset / foreign bank account, or have signing authority in a foreign account. These scenarios require more detailed reporting (use ITR-2 or 3).
• Company Directorship or Unlisted Shares: You are a director in a company or have invested in unlisted equity shares during the year. ITR-1 cannot be used in such cases.
• Tax Deducted under Section 194N: If you had TDS deducted on large cash withdrawals from the bank (Section 194N) during the year, you cannot use ITR-1.
• Deferred ESOP Tax: If you are an employee of a startup who has opted to defer tax on ESOP perquisites (Section 191(1A) deferment), you cannot file using ITR-1.
• Claiming Foreign Tax Relief: If you are claiming relief under Sections 90/90A/91 (tax credit for foreign taxes paid), you should use ITR-2, not ITR-1.

Note: The above list covers common disqualifications for ITR-1 (Sahaj). If any of these conditions apply, you’ll need to choose an alternative ITR form (ITR-2, ITR-3, etc., as appropriate). For instance, a freelancer with business income must use ITR-3, and a landlord with two rental properties should use ITR-2. The Income Tax Department also provides a “Help me decide which ITR form to file” tool if you are unsure.

Important Deadlines and Penalties

Filing your return on time is crucial to avoid penalties and other inconveniences. Here are the key deadlines for AY 2025-26 (FY 2024-25) and the consequences of missing them:

• Due Date for Filing (Original Return): Extended to 15 September 2025. It’s advisable not to wait until the last day to avoid portal rush or technical issues.
• Late Filing (Belated Return): If you miss the deadline, you can still file a belated return by 31st December 2025. However, late filing comes with a penalty (late filing fee) under Section 234F. As per current rules, if you file after September 15:
  
  - You will incur a fee up to ₹5,000. If your total income is up to ₹5 lakh, the fee is reduced to ₹1,000.
  
  - Additionally, any refund due will be delayed, and you also lose certain benefits like the ability to carry forward some losses (for instance, loss from house property or capital losses cannot be carried forward if the return is filed late).
• Revised Return Deadline: If you discover any mistake in your filed return, you can file a revised return to correct it. The deadline for a revised return (for AY 2025-26) is also 31st December 2025 (or before assessment completion, whichever is earlier). So, both belated and revised returns must be done by 31st Dec of the AY. Note that if you filed late (belated), you can still revise the return by Dec 31, 2025.
• Verification Deadline: After filing (if you chose “verify later”), remember that you must verify within 30 days of filing. Failing to verify in 30 days makes your filing null and void, and then you’d have to file a fresh return (which might end up being after the deadline, causing it to be belated).
• Interest on Tax Due: If you had any unpaid tax and filed late, you may also incur interest on the pending tax under Sections 234A/B/C for delays and shortfalls. This is separate from the flat late fee – it’s interest on tax amount due, so another reason to pay any taxes as soon as you can and not delay filing.

Tips for an Easy ITR-1 Filing Experience

Filing your ITR can seem daunting if it’s your first time, but here are some quick tips and best practices to make the ITR-1 filing experience smooth and error-free:

• Link PAN and Aadhaar: Ensure your PAN is linked with Aadhaar (this is mandatory for filing). The name and date of birth should match on both records. If not linked, do that first, as the portal will not allow filing otherwise.
• Use Form 26AS and AIS as a Guide: Always cross-verify the incomes and TDS showing in your Form 26AS and AIS with what you are reporting. This ensures you don’t miss out any income (like interest that you may have forgotten) and also that you claim credit for all TDS deducted. Discrepancies should be reconciled – for example, if a bank’s TDS is missing in 26AS, get it corrected.
• Choose the Right ITR Form: We focused on ITR-1 here. Double-check that ITR-1 is indeed the correct form for you. If you have any income outside the allowed list (as discussed in eligibility), switch to the appropriate form (ITR-2, etc.). Filing the wrong form can lead to a defective return notice.
• Select the Correct Tax Regime: Evaluate whether the old or new tax regime is beneficial for you, and select accordingly before filling in the details. Remember, the portal defaults to new regime. If you plan to claim deductions and your tax is lower in old regime, opt out of new regime at the start. Once you submit the return, you cannot change the regime for that year, so decide during filing.
• Fill Accurate Details: Make sure your personal information (address, email, phone) is up to date. Mistakes in bank account or contact details could hinder communication or refund processing. Check that the pre-filled PAN, Aadhaar, and bank details are correct. Also ensure you correctly mention your employer category (Govt/Private/Pensioner etc.), as that is a required field.
• Report All Incomes: Even small amounts of interest or any side income should be reported. Remember, even if some income is tax-exempt (like PPF interest or gifts from specified relatives), it’s good to disclose them under the exempt income section. This complete reporting prevents mismatch with AIS.
• Don’t Miss Deductions: If you’re under old regime, double-check you’ve claimed all the deductions you’re eligible for – for example, interest on savings (80TTA) if you had any, or Section 80GG (rent paid) if you qualify, etc. Every bit can reduce your tax. But do not claim false deductions; only claim what you have proof for, as you may be asked to produce those proofs in the future.