ITR-1 (Sahaj) is the simplest income tax return form designed for resident individuals with straightforward income. Under ITA 2025, ITR-1 continues to be the go-to form for salaried employees and pensioners. This guide explains who can use it and how to file step-by-step.
Who Can File ITR-1?
- Resident individual (not NRI, not HUF)
- Total income ≤ Rs. 50 lakh
- Income from: Salary/Pension + One House Property + Other Sources (interest, dividends)
- Agricultural income ≤ Rs. 5,000
Who CANNOT File ITR-1?
- Non-Resident Indians (NRI)
- Those with capital gains (use ITR-2)
- Those with business/professional income (use ITR-3/4)
- Those with foreign assets or foreign income
- Company directors or shareholders of unlisted companies
- Those with VDA (crypto) income
Step-by-Step Filing Process
- Login to incometax.gov.in with PAN and password
- e-File > Income Tax Returns > File ITR
- Select Tax Year (2026-27) and ITR-1 form
- Use Pre-Filled Data (pulls from AIS/Form 16 — verify before accepting)
- Enter Salary details from Form 16 (Part B)
- Enter House Property income (if any)
- Enter Other Sources income (FD interest per Form 26AS)
- Select tax regime (default or old) and enter deductions if old regime
- Review tax computation — ensure TDS matches Form 26AS
- Pay any self-assessment tax via Challan 280 (if payable)
- Submit and e-verify
Key Sections in ITR-1
| Section | What to Enter |
|---|---|
| Part A — General Information | PAN, Aadhaar, address, bank account, tax regime |
| Part B — Gross Total Income | Salary (from Form 16), house property, other sources |
| Part C — Deductions and Taxable Income | 80C to 80U deductions (old regime) |
| Part D — Tax Computation and Payment | Tax calculation, advance tax, TDS, self-assessment tax |
| Schedule IT | Details of advance tax/self-assessment tax challans |
| Schedule TDS | TDS details from Form 16/16A (auto-populated from 26AS) |
AIS Reconciliation Before Filing
Before accepting pre-filled data, compare each item in AIS with actual figures. Common mismatches: dividend income (may show higher due to different reporting), FD interest (check actual certificate), and share sale proceeds (broker vs. AIS figures).
Need Expert Help?
TaxClue's CA and legal team can assist you. Contact us or see our services.
Need Help with Compliance?
Our CA experts guide you through the entire process — registration to filing.
Frequently Asked Questions
What is the income limit for ITR-1?
Rs. 50 lakh total income for the Tax Year. Income must be from salary/pension, one house property, and other sources only.
Can a person with rental income from two properties file ITR-1?
No. ITR-1 allows only one house property. For two or more house properties, use ITR-2.
Can NRI file ITR-1?
No. NRIs must use ITR-2 regardless of income level.
What is pre-filled data in ITR?
The income tax portal auto-populates ITR with data from AIS, Form 26AS, and Form 16 (where digitally filed). Taxpayers must verify before accepting.
How do I e-verify ITR-1?
Aadhaar OTP is the easiest method — click e-verify, select Aadhaar OTP, enter the OTP received on Aadhaar-linked mobile number.
What is the last date to file ITR-1?
31 July of the following Tax Year (e.g., 31 July 2027 for Tax Year 2026-27). Belated filing by 31 December attracts late fee.
Was this article helpful?
Thank you for your feedback!
Need help with Income Tax?
- ITR Filing
- TDS Return Filing
- Tax Planning