What is ITR-1 (SAHAJ)?
ITR-1, popularly known as SAHAJ, is the simplest Income Tax Return form designed for resident individuals in India with straightforward income sources. The name ‘SAHAJ’ literally means ‘simple’ in Hindi — and that’s exactly what this form is.
If you are a salaried employee, pensioner, or earn income from one house property and interest income, ITR-1 is the form made for you. The Income Tax Department has kept this form short and easy to fill so that the common taxpayer does not face difficulty.
Who is Eligible to File ITR-1?
You can file ITR-1 if ALL of the following conditions apply to you:
- You are a Resident Indian (not NRI or RNOR)
- Your total income is up to Rs. 50 Lakhs in the financial year
- Your income is from Salary or Pension
- You have income from ONE house property only (no brought-forward losses)
- You earn income from Other Sources (interest from savings account, FD, etc.)
- You have agricultural income up to Rs. 5,000 only
| ✅ Quick Check: If your income is from salary + one house + interest + small agri income — ITR-1 is for you! |
Who CANNOT File ITR-1?
You are NOT eligible for ITR-1 if any of the following apply:
- You are an NRI or RNOR (Non-Resident Indian)
- Your total income exceeds Rs. 50 Lakhs
- You have income from Business or Profession
- You have Capital Gains (sale of stocks, mutual funds, property, etc.)
- You own more than one house property
- You are a Director in a company
- You have investments in unlisted equity shares
- You have income from foreign assets or foreign sources
- You have TDS deducted under Section 194N (cash withdrawal)
- You have deferred income tax on ESOP
| ⚠️ If any above condition applies to you, you will need to file ITR-2, ITR-3, or ITR-4 instead. Daily Filing experts can guide you to the right form! |
Documents Required for ITR-1 Filing
| Document | Purpose |
| Form 16 (from employer) | Salary & TDS details |
| Form 26AS / AIS | Tax credit & income verification |
| Bank Account Details | Refund credit |
| Interest Certificates (Bank/Post) | Interest income reporting |
| Home Loan Certificate | Section 24(b) interest deduction |
| Rent Receipts (if applicable) | HRA exemption |
| PAN & Aadhaar | Identity & e-verification |
| Investment proofs (80C, 80D, etc.) | Deduction claims |
Step-by-Step Process to File ITR-1
Step 1: Collect All Documents
Gather Form 16, bank statements, interest certificates, and investment proofs before you begin.
Step 2: Login to Income Tax Portal
Go to www.incometax.gov.in and login with your PAN and password. If not registered, create your account first.
Step 3: Navigate to File ITR
Click on ‘e-File’ → ‘Income Tax Returns’ → ‘File Income Tax Return’. Select Assessment Year 2025-26.
Step 4: Select ITR-1 Form
Choose ‘ITR-1 (SAHAJ)’ from the list of forms. Select filing mode as ‘Online’.
Step 5: Verify Pre-filled Data
The portal will auto-fill data from your Form 26AS, AIS, and TIS. Carefully review and correct any errors in salary, TDS, and other income details.
Step 6: Fill in Your Income Details
Enter salary income, house property income (if any), and other sources income correctly.
Step 7: Claim Deductions
Enter deductions under Chapter VI-A: Section 80C (LIC, PPF, ELSS), 80D (Medical Insurance), 80TTA (Savings Interest), etc.
Step 8: Calculate Tax & Check Liability
The system will compute your tax. Pay any balance tax (Self-Assessment Tax) before submission using Challan 280.
Step 9: Submit & E-Verify
Submit the return and e-verify using Aadhaar OTP, Net Banking, or DSC. E-verification must be done within 30 days of filing.
Old Regime vs New Regime — Which to Choose?
From FY 2023-24 onwards, the New Tax Regime is the default. Here is a quick comparison:
| Factor | Old Regime | New Regime |
| Standard Deduction | Rs. 50,000 | Rs. 75,000 (from FY24-25) |
| 80C Deduction | Yes (Rs. 1.5 Lakh) | Not Available |
| HRA Exemption | Yes | Not Available |
| Tax Rates | Higher slabs | Lower slabs |
| Best For | High deductions/investments | Fewer investments |
| 💡 Pro Tip: Use Daily Filing’s free tax calculator to compare both regimes and choose the one that saves you more tax! |
Due Date for ITR-1 Filing — FY 2024-25 (AY 2025-26)
- Individuals (no audit): 31st July 2025
- Belated Return (with penalty): Up to 31st December 2025
- Revised Return: Up to 31st December 2025
| ⚠️ Late Filing Penalty: Rs. 5,000 if filed after 31 July (Rs. 1,000 if income is below Rs. 5 Lakh). Interest under Section 234A also applies. |
Common Mistakes to Avoid in ITR-1
- Not verifying ITR after filing (return is invalid without e-verification)
- Not reporting interest income from savings accounts and FDs
- Entering wrong bank account number (causes refund failure)
- Ignoring pre-filled data mismatch in AIS
- Not claiming eligible deductions like 80C, 80D, 80TTA
- Filing in wrong form when income exceeds Rs. 50 Lakh
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