ITR-1, also called ‘Sahaj’, is the simplest Income Tax Return form meant for salaried individuals and pensioners whose income is straightforward. The word Sahaj itself means simple – but tax forms, as we know, are not always as simple as their names suggest. So here’s our detailed breakdown.

Who can file ITR-1 for AY 2025–26 (FY 2024–25)?

According to the CBDT Notification No. 105/2023, dated 22.12.2023, Individuals can file ITR-1 if:

You are a Resident and Ordinary Resident (ROR) in India.
Your total income for the year does not exceed ₹50 lakh.
You earn from any or all of the following:
- Salary / Pension
- One House Property (except loss carry forward)
- Agricultural Income up to ₹5,000
- Long Term Capital Gain (LTCG) U/s 112A up to ₹ 1.25 Lakhs
- Other Sources (e.g., Interest income, family pension)

Who Cannot File ITR-1?

Even if your income is below ₹50 lakh, you CANNOT use ITR-1 in the following cases:

S. No.	Not Eligible to File ITR-1 If You…
1	Are Non-resident or RNOR
2	Are a Director in a company
3	Have agricultural income over ₹5,000
4	Have Capital Gains (Short or Long Term)
5	Have Long-term capital gain u/s 112A exceeding Rs.1.25 lakhs
6	Have Income from Business/Profession
7	Have more than one House Property
8	Have invested in unlisted shares
9	Have Foreign Assets/Income
10	Have brought forward house property loss
11	Claiming double deduction under section 80DD/80DDB with reimbursements

[Ref: Rule 12(1)(a) of the Income Tax Rules, 1962]

Regime Selection – Old vs New Regime for FY 2024–25

Old Tax Regime

Income Slab (₹)	Tax Rate
Up to 2.5 lakh	Nil
2.5 – 5 lakh	5%
5 – 10 lakh	20%
Above 10 lakh	30%

Eligible for deductions/exemptions like:

Standard Deduction (₹50,000)
HRA
80C, 80D, 80E, etc.
Interest on home loan under Section 24(b)

New Tax Regime (Section 115BAC) – Default from FY 2023–24

Income Slab (₹)	Tax Rate
Up to 3 lakh	Nil
3 – 6 lakh	5%
6 – 9 lakh	10%
9 – 12 lakh	15%
12 – 15 lakh	20%
Above 15 lakh	30%

Most deductions not allowed except:

Standard Deduction ₹50,000 (from FY 2023–24)
NPS under 80CCD(2)
EPF Employer Contribution
Rebate under 87A available up to ₹7 lakh income

Regime Selection – Old vs New Regime for FY 2024–25

From FY 2023–24 onwards, the New Tax Regime (Section 115BAC) is the default regime.

That means:

If you don’t make any choice, you are automatically under new regime
If you want to opt for old regime, you must select it while filing the return (under ITR-1)

Regime selection is available directly in the ITR form (web portal or utility).

Tip: Use the Income Tax Department’s calculator or consult a tax expert to choose the better regime for your income and deductions.

Legal Reference: Sections You Must Know

Section 139(1) – Obligation to file return
Section 87A – Rebate of up to ₹25,000 (if income ≤ ₹7 lakh in new regime)
Section 10(14) – Exempt allowances
Section 16 – Standard Deduction ₹50,000 for salaried/pensioners
Section 24(b) – ₹2 lakh deduction on home loan interest (only in old regime)

What Does the LawgicalSearch Team Say?

Experience: Thousands of salaried individuals make mistakes in regime selection.
1. Expertise: Our CS & CA team advises checking your Form 16 and AIS carefully.
1. Authority: LawgicalSearch has guided 100+ clients this year alone through ITR-1.
1. Trust: We include direct section references and practical illustrations.

Example: Filing ITR-1 with Salary & Interest

Let’s say Mr. Rajeev has:

₹12,00,000 Salary
₹20,000 FD Interest
₹1,50,000 under 80C (Old Regime)
₹50,000 Standard Deduction

Old Regime Taxable Income:

₹12,00,000 + ₹20,000 = ₹12,20,000
Less: Std Deduction ₹50,000
Less: 80C ₹1,50,000
Net Taxable: ₹10,20,000

Apply old slabs → Tax approx. ₹1,12,760 (after 87A rebate not applicable)

New Regime:

₹12,20,000 – ₹50,000 std deduction = ₹11,70,000
No other deductions allowed
Apply new regime slabs
Tax = ~₹87,400 (Post 87A not applicable)

So, New Regime is better here in this example only.

Penalties & Late Filing Charges

Situation	Penalty
Filed after 31 July 2025	₹1,000 (if income < ₹5 lakh)
	₹5,000 (if income > ₹5 lakh)
Not filing at all (Sec 234F)	₹5,000 + interest u/s 234A
Wrong info → prosecution u/s 277	3 months to 7 years imprisonment

Due Dates for AY 2025–26

Due Date	For
31st July 2025	Salaried Individuals, ITR-1
31st Oct 2025	Audit cases (not ITR-1)
30th Nov 2025	Transfer pricing cases

Deadline Extended to 15 September 2025 – CBDT Notification

Great news for all taxpayers using ITR-1!

On May 27, 2025, CBDT issued Circular No. 06/2025 under Section 119, extending the ITR filing due date for non-audit cases to 15 September 2025 (from the earlier 31 July 2025).

New Deadline: 15 September 2025
Important: Tax payment (Self-Assessment Tax) still needs to be paid by 31 July 2025 to avoid interest under Section 234A.

Reason for Extension:

Delay in Form 26AS and AIS updates
Technical updates to ITR utilities
Demand from tax professionals for more compliance time

How to File ITR-1 (Step-by-Step)

Collect Documents:
- Form 16 (from employer)
- AIS/TIS (Annual Info)
- Bank Statement (for interest)
- Rent Receipts (if claiming HRA in old regime)
Login to e-Filing Portal – https://www.incometax.gov.in
Choose: File > Online > ITR-1
Prefill & Validate all pre-filled info
Select Regime (if choosing old, opt out under Sec 115BAC)
Check Summary & Tax Liability
E-Verify with Aadhaar OTP / Netbanking

Common Errors to Avoid

Not selecting the correct regime
Mismatch in interest income from AIS
Claiming deductions in new regime (not allowed!)
Missing TDS entries

Tip: Use Form 26AS + AIS as a checklist before hitting submit.

Components of ITR-1 (Sahaj) – AY 2025–26 Structure

The ITR-1 form is divided into several parts:

*Section*	*Details Included*
Part A	Personal Information, Aadhaar, PAN, Contact, Bank
Part B	Gross Total Income
Schedule-TI	Break-up of Total Income
Schedule-TDS	TDS from Form 16/16A
Schedule-TCS	Tax Collected at Source
Schedule-TTI	Tax Liability, Rebate, Refunds
80C to 80U	Deductions under Chapter VIA
87A	Rebate (up to ₹12,500 under certain conditions)
Verification	Digital or Aadhaar OTP filing

Frequently Asked Questions (FAQs):

Q. Quick Answers for ITR-1 Users?

Question	Answer
Can I file ITR-1 if I have capital gains?	No
I have rental income from 2 houses?	File ITR-2
I got arrears from past years. Which ITR?	ITR-1 (but calculate relief u/s 89)
What if I miss the deadline?	Pay penalty & file belated return
Can I revise later?	Yes, till 31 Dec 2025

Q. Can a person with capital gains file ITR-1?
No. Use ITR-2.

Q. What if I have rental income from more than one house?
ITR-1 permits only one self-occupied property. Go for ITR-2 if more.

Q. Can I claim both standard deduction and 80C under new regime?
Only standard deduction is allowed in new regime. No 80C, 80D etc.

Q. Is Aadhaar mandatory to file ITR-1?
Yes. PAN-Aadhaar linking is mandatory. Without it, your ITR may be invalid.

Conclusion

Filing ITR-1 (Sahaj) may be ‘simple’ in theory but tax nuances in the new vs old regime, rebates, and section-based eligibility make it important to cross-check. Use your Form 16 + AIS, take regime decision wisely, and file before the deadline.