Filing your Income Tax Return (ITR-1, also known as Sahaj) is one of the simplest forms under the Income Tax Act — designed for salaried individuals with straightforward income sources.

If your income is primarily from salary, one house property, or bank interest, this guide will help you file your return online easily and accurately for FY 2024–25 (AY 2025–26).

Who Can File ITR-1 (Sahaj)?

Eligible taxpayers include:
✅ Resident individuals with income up to ₹50 lakh from:

• Salary/pension

• One house property

• Other sources (interest income, etc.)

Who Cannot File ITR-1?

You cannot use ITR-1 if:
❌ You are a director in a company.
❌ You hold unlisted equity shares.
❌ You have capital gains, foreign income, or agricultural income > ₹5,000.
❌ You are a non-resident.

Documents Required

• Form 16 from employer

• Form 26AS / AIS (Tax credit statement)

• Bank statements (interest income)

• PAN & Aadhaar

• Rent receipts (if claiming HRA)

• Investment proofs (if under old regime)

Steps to File ITR-1 Online

1️⃣ Log in to incometax.gov.in using PAN and password.
2️⃣ Select “File Income Tax Return” → “AY 2025–26.”
3️⃣ Choose Online Mode and select ITR-1 (Sahaj).
4️⃣ Confirm your personal and contact details.
5️⃣ Select your income sources: Salary, one house property, other income.
6️⃣ Pre-filled data (salary, TDS, bank interest) will appear — review carefully.
7️⃣ Choose tax regime (old or new).
8️⃣ Review deductions (80C, 80D, etc.) if under old regime.
9️⃣ Verify tax calculation summary.
🔟 Submit, then e-verify via Aadhaar OTP or Net Banking.

Common Mistakes to Avoid

❌ Forgetting to report interest income from savings/FDRs.
❌ Using ITR-1 despite having capital gains or multiple houses.
❌ Selecting wrong tax regime and not comparing both.

Conclusion

ITR-1 is designed to make salaried taxpayers’ filing journey fast and hassle-free. Verify pre-filled data, choose your regime wisely, and always e-verify to complete submission.

Continue reading:
→ Old vs New Tax Regime: Which Is Better for FY 2024–25
→ Common Income Tax Filing Mistakes & How to Avoid Them
→ How to Respond to an Income Tax Notice Online