ITR-1 Sahaj Filing Guide explained: this guide covers what ITR-1 Sahaj Filing Guide means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
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).
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