How to File ITR-1 Online: A Step-by-Step Guide
Disclaimer: Ujjivan Small Finance Bank does not offer personal finance advice or products. This blog is written for generic information only.
June 10, 2025
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:
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):
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:
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:
Final Thoughts
Filing your income tax return is an important annual responsibility for every earning individual. The ITR-1 (Sahaj) form simplifies this task for taxpayers with basic incomes, and with the online e-filing platform, it has become quite convenient. By understanding the eligibility, gathering your documents, and following the step-by-step process, you can file your ITR-1 confidently on your own. Assessment Year 2025-26 brings a few changes like the inclusion of small capital gains and the default new tax regime, but the essence of ITR-1 remains the same – it's a straightforward return meant to encourage compliance with minimal hassle.
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