The Income Tax Department manages income tax collection as per defined slabs. In India, individuals earning up to ₹50 lakh must file Form ITR-1 Sahaj. The Income Tax Act, 1961 explains how to calculate taxable income for every taxpayer category. After calculation, taxpayers must file their income tax returns.

Who Can File Form ITR-1 Sahaj?

Individuals with income up to ₹50 lakh from the following sources are eligible to file ITR-1 Sahaj:

• Salaried Individuals: Income earned as salary, including pension, annuity, advance salary, leave encashment, commissions, fees, or any other allowances under the Income Tax Act, 1961.
• Provident Fund Contributions: Interest or additions from recognised provident funds and employer contributions to pension schemes under Section 80CCD.
• One House Property: Income from owning a single house property (not used for business or profession).
• Agricultural Income: Agricultural income up to ₹5,000.

Note: Income from lottery, racehorses, or business/profession is not allowed under ITR-1 Sahaj.

Important Documents Required for Filing Form ITR-1 Sahaj

• Form 16 and Salary Slips
• Interest Certificates from Banks/Post Offices
• Form 16A/16B/16C (if applicable)
• Form 26AS (Tax Credit Statement)
• Proof of Tax-Saving Investments
• Documents for Deductions (Sections 80D to 80U) like Home Loan Interest from Banks or NBFCs

Step-by-Step Process for Filing Form ITR-1 Sahaj

• Step 1: Calculate Income and Tax – Compute total income and deduct eligible investments and expenses.
• Step 2: Collect TDS Certificates – Match with Form 26AS.
• Step 3: Select the Correct ITR Form – Choose ITR-1 if eligible.
• Step 4: Download the ITR Utility Tool – Available on the Income Tax e-filing portal.
• Step 5: Fill in Details – Use accurate figures from your documents.
• Step 6: Validate Your Entries – Ensure no field is left incomplete or incorrect.
• Step 7: Generate XML File – Needed for uploading the return.
• Step 8: Upload XML on the Portal – Log in, upload, and submit your return online.

Note: Any incorrect entry can result in errors. To ensure accuracy and ease, you may also opt for professional tax filing assistance.

Why Sperso Filings?

Sperso Filings has a team of experienced tax experts who handle the entire process smoothly and efficiently. From calculating taxes to error-free filing, our in-house chartered accountants and professionals ensure all your queries are resolved, making Form ITR-1 filing quick and hassle-free.

Recent Updates

Important Changes in ITR-1 Filing for AY 2025–26

• Taxpayers subject to TDS deduction under Section 194N are not eligible to file Form ITR-1.
• For individuals who have not filed their income tax returns, cash withdrawals exceeding ₹20 lakh will attract TDS; in other cases, TDS applies on withdrawals exceeding ₹1 crore in a financial year.
• TDS credit under Section 194N is permitted only in the year of deduction and cannot be carried forward to subsequent years.
• Individuals and Hindu Undivided Families (HUFs) can choose between the old and new tax regimes.
• Taxpayers opting for the new tax regime under Section 115BAC must file Form 10IE prior to filing their returns as per Section 139.
• Schedule DI, which was previously applicable for claiming deductions during the extended period for AY 2020–21, continues to remain removed for AY 2025–26.