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What is ITR-1 (Sahaj) Form? | Eligibility, Tax Slabs, Old vs New Regime, and How to File for AY 2025-26
If your total annual income is up to ₹50 lakh and your income comes from salary, pension, or interest, then ITR-1 (Sahaj) is the most suitable income tax return form for you.
In this post, you'll learn:
🔹 What is ITR-1
🔹 Who can file it
🔹 Who cannot file it
🔹 Old vs New Tax Regime
🔹 Tax Slabs (FY 2024-25)
🔹 How to file ITR-1
🔹 Required documents
🔹 FAQs
🔹 What is ITR-1 (Sahaj) Form?
ITR-1, also called "Sahaj," is a simplified income tax return form designed for individuals with simple and limited sources of income. It can be filed both online and offline.
🔹 Who Can File ITR-1? (Eligibility for AY 2025-26)
Individuals can file ITR-1 if they meet all the following conditions:
🔹 Resident and Ordinary Resident in India
🔹 Total income up to ₹50 lakh
🔹 Income from the following sources:
-
Salary or pension
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Income from one house property (no loss)
-
Other sources like interest from savings/FD, dividends
🔹 Agricultural income up to ₹5,000
🔹 Who Cannot File ITR-1?
You cannot file ITR-1 if:
🔸 Your total income exceeds ₹50 lakh
🔸 You own more than one house property
🔸 You earned capital gains (e.g., from shares)
🔸 You have income from business, freelancing, or self-employment
🔸 You earned from crypto or digital assets
🔸 You are a director in a company
🔸 You own foreign assets or earn foreign income
🔸 You have deferred ESOP tax (from eligible startups)
🔹 Tax Slabs for AY 2025-26 (FY 2024-25)
✅ New Tax Regime (Default)
| Annual Income | Tax Rate |
|---|---|
| ₹0 - ₹3 lakh | NIL |
| ₹3 - ₹6 lakh | 5% |
| ₹6 - ₹9 lakh | 10% |
| ₹9 - ₹12 lakh | 15% |
| ₹12 - ₹15 lakh | 20% |
| Above ₹15 lakh | 30% |
🔸 No tax up to ₹7 lakh due to rebate under Section 87A (₹25,000)
✅ Old Tax Regime (Optional)
| Annual Income | Tax Rate |
|---|---|
| ₹0 - ₹2.5 lakh | NIL |
| ₹2.5 - ₹5 lakh | 5% |
| ₹5 - ₹10 lakh | 20% |
| Above ₹10 lakh | 30% |
🔸 Rebate of ₹12,500 under Section 87A available up to ₹5 lakh income
🔹 Difference Between New and Old Tax Regimes
| Feature | New Regime | Old Regime |
|---|---|---|
| Tax Slabs | More slabs | Fewer slabs |
| Deductions (80C, HRA...) | Not allowed | Allowed |
| Standard Deduction | ₹50,000 available | Available |
| Rebate (Sec 87A) | Tax-free up to ₹7 lakh | Tax-free up to ₹5 lakh |
| Default Regime | New (default) | Optional |
🔹 Required Documents to File ITR-1
Keep these documents ready before filing ITR-1:
🔹 PAN Card
🔹 Aadhaar Card
🔹 Form 16 (if salaried)
🔹 Bank statements
🔹 Interest certificates (FD/Savings)
🔹 LIC/PPF/80C proof (for old regime)
🔹 Medical insurance receipts (80D)
🔹 TDS Certificates (Form 16A)
🔹 How to File ITR-1 – Step by Step
✅ Online via Portal
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Visit incometax.gov.in
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Log in using PAN or Aadhaar
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Click on “File Income Tax Return”
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Select AY 2025-26
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Choose Individual > ITR-1
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Fill income, deduction & tax details
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Preview and submit
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Complete E-Verification
✅ Offline via JSON Utility
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Download JSON Utility
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Fill and save the form
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Upload JSON file on the portal
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Complete E-Verification
🔹 How to E-Verify ITR
E-verification is mandatory and can be done using:
🔹 Aadhaar OTP
🔹 Net Banking
🔹 EVC (Electronic Verification Code)
🔹 Sending signed ITR-V by post to CPC, Bengaluru
🔹 ITR-1 Filing Deadline
| Description | Date |
|---|---|
| Last date to file without penalty | 31 July 2025 |
| Late filing penalty | ₹1,000 – ₹5,000 |
🔹 FAQs (Frequently Asked Questions)
Q. If my income is ₹7 lakh, will I have to pay tax?
👉 No, if you opt for the new tax regime, you get a rebate under Section 87A, making tax zero up to ₹7 lakh.
Q. Can I claim home loan deduction in ITR-1?
👉 No, ITR-1 allows only one house property without loss. For interest deductions (Section 24), use ITR-2.
Q. Is it mandatory to file ITR if income is below taxable limit?
👉 If your gross income (before deductions) exceeds the basic exemption limit, filing ITR is mandatory.
Q. What is the deadline for E-Verification?
👉 E-Verification must be completed within 30 days of filing ITR.
🔹 Conclusion
ITR-1 (Sahaj) is the easiest and fastest way to file income tax return for individuals with simple income sources and income up to ₹50 lakh.
✅ File your ITR on time
✅ Don’t miss E-Verification
✅ Choose the right tax regime wisely
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