ITR 1 Form FY 2025-26: Who Can File, Documents Required & How to File Online

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If you're a salaried employee or pensioner with a straightforward income, chances are ITR 1 is the only form you'll ever need. Also known as Sahaj, it's the simplest income tax return form available — designed specifically for resident individuals whose total income doesn't cross ₹50 lakh. No business income, no complex capital gains, no foreign assets. Just salary, one house property, and maybe some interest income on the side.

But here's the thing — ITR 1 has specific eligibility rules. Use it when you're not supposed to, and you end up with a defective return notice. So before you start your itr filing for FY 2025-26, it's worth spending five minutes confirming you're picking the right form.

The due date to file ITR 1 for FY 2025-26 (AY 2026-27) is 31st July 2026.

What Is ITR 1 (Sahaj) — And Who Is It For?

ITR 1, or Sahaj, is the go-to income tax return form for resident individual taxpayers with simple income profiles. If your money comes from salary or pension, one house property, and other sources like savings or FD interest — this is your form. It also covers long-term capital gains under Section 112A up to ₹1.25 lakh, as long as there are no brought-forward or carry-forward capital losses involved.

Think of it this way. If your income picture is clean and uncomplicated, the itr 1 form handles everything. But the moment it gets complex — multiple properties, business income, foreign assets — you're moving to ITR-2, ITR-3, or ITR-4.

And no, HUFs can't use ITR 1. It's strictly for individual resident taxpayers.

[ITR 1 vs ITR-2: Which Form Should You File?]

ITR 1 Key Highlights

Before diving into details, here's a quick snapshot of what matters most:

• Only for resident individuals — NRIs and RNORs are not eligible
• Total income must not exceed ₹50 lakh
• Covers salary or pension, one house property, and other sources
• Agricultural income allowed only up to ₹5,000
• Limited LTCG under Section 112A up to ₹1.25 lakh is permitted
• Due date: 31st July 2026 for FY 2025-26 (AY 2026-27)

Who Can File ITR 1 — Eligibility Conditions

ITR 1 can be filed by resident individuals whose total income during the financial year doesn't exceed ₹50 lakh. Here's the eligibility table broken down clearly:

So the itr form for salaried person with a basic income profile? That's ITR 1. Clean, simple, done.

Who Cannot File ITR 1?

Not everyone qualifies. And honestly, this is the list most people should double-check before assuming they can use Sahaj.

If any of these apply to you, don't try to force ITR 1. Pick the right form — filing a defective return creates more work and delays your income tax refund status update.

Last Date to File ITR 1 — FY 2025-26 (AY 2026-27)

The last day to file itr 1 for FY 2025-26 is 31st July 2026 for individuals not requiring a tax audit. That's your standard income tax due date for most salaried taxpayers.

Missed it? You can still file a belated return up to 31st December 2026 — but it comes with late fees under Section 234F and interest on any unpaid tax. Not the end of the world, but avoidable. Set a reminder for July.

Documents Required for ITR 1 FILING

Getting your documents ready before starting saves a lot of time. Here's what you'll need for itr filing documents under ITR 1:

• Form 16 from your employer — this is your primary document for income tax return form 16 details
• Form 26AS — to verify all TDS deducted against your PAN
• Annual Information Statement (AIS) and Taxpayer Information Summary (TIS)
• PAN card
• Aadhaar number (12-digit — enrolment IDs are no longer accepted)
• Bank account details — all accounts, including those not actively used
• Proof of deductions you're claiming:
  • Section 80C investments
  • Section 80D health insurance premiums
  • HRA documents
  • Home loan interest certificate
• Interest certificates from banks, post offices, or NBFCs

Keep these in one folder before you start. The online itr filing process moves much faster when you're not hunting for documents halfway through.

[What is Form 26AS and how to download it]

How to File ITR 1 Online on the Income Tax Portal — Step by Step

Filing your itr 1 for salaried employees online through the e-filing 2.0 system is straightforward once you know the steps. Here's the full process:

Step 1: Visit the income tax e-filing portal — incometax.gov.in

Step 2: Register or complete your itr login using your PAN as the user ID

Step 3: Go to e-File → Income Tax Returns → File Income Tax Return

Step 4: Select Assessment Year 2026-27 and choose 'Online' as the mode of filing

Step 5: Click 'Start New Filing'

Step 6: Select your applicable status — Individual, HUF, or others

Step 7: Select ITR 1 as your form type

Step 8: Click 'Let's Get Started'

Step 9: Select the appropriate reason for filing and click 'Continue'

Step 10: Fill in the five sections of the form —

Personal Information

Enter your full name, PAN, Aadhaar number, contact details, and bank account information. All bank accounts — active or dormant — need to be disclosed here.

Gross Total Income

Include all income earned during the year — salary, pension, house property income, interest, and any other permitted sources.

Total Deductions

Claim all applicable deductions under sections like 80C, 80D, 80TTA, 80TTB, and others. From AY 2025-26 onwards, these must be selected from a drop-down menu with the specific clause or sub-section mentioned.

Tax Paid

This section auto-populates your TDS, TCS, advance tax, and self-assessment tax details pulled from your Form 26AS.

Total Tax Liability

Here you see the final computed tax liability — (Total Income − Deductions − Tax already paid). If it's negative, that's your refund. If positive, that's what you still owe. Checking your income tax refund status starts here — it'll reflect in your account once processing is complete.

Step 11: Review the tax computation summary carefully

Step 12: Fix any errors and complete validation

Step 13: E-verify using Aadhaar OTP to complete the filing — this step generates your itr acknowledgement, formally known as ITR V. Download and save it.

Structure of the ITR 1 Form

The itr 1 form is divided into these parts:

• Part A — General Information
• Part B — Gross Total Income
• Part C — Deductions and Taxable Total Income
• Part D — Computation of Tax Payable
• Part E — Other Information (Bank Account Details)
• Schedule IT — Advance tax and self-assessment tax payment details
• Schedule TDS — TDS and TCS details
• Verification

Major Changes in ITR 1 From AY 2025-26 Onwards

LTCG Reporting Now Allowed in ITR 1

Taxpayers can now report long-term capital gains under Section 112A — from listed equity shares and equity-oriented mutual funds — directly in ITR 1. Two conditions apply: the LTCG must not exceed ₹1.25 lakh, and there must be no brought-forward or carry-forward capital losses. Before this change, any capital gains meant moving to ITR-2. Now, taxpayers with small LTCG amounts can stick with the simpler form.

Enhanced Deductions and Disclosures

Deductions from Sections 80C to 80U now need to be selected from a drop-down on the e file income tax return portal, with the exact clause or sub-section specified. There are also new fields for income from retirement accounts maintained abroad under Section 89A.

Aadhaar Enrolment ID Removed

The 28-digit Aadhaar Enrolment ID is no longer accepted anywhere in the form. Only a valid 12-digit Aadhaar number works now.

Additional Column in Schedule TDS

A new column has been added under Schedule TDS Details to specify which section the TDS was deducted under. Small change, but it adds clarity and helps avoid mismatches.

ITR 1 vs ITR-2 — Which Form Should You Use?

Still unsure between the two? Here's the clearest way to think about it.

Use ITR 1 if your income is salary or pension, one house property, other sources like interest, total income within ₹50 lakh, and LTCG under Section 112A up to ₹1.25 lakh with no carry-forward losses.

Move to ITR-2 if you have capital gains above that limit, more than one house property, foreign assets or foreign income, or any income type that ITR 1 doesn't cover.

[ITR-3 vs ITR-4: Which One Applies to You?]

Frequently Asked Questions About ITR 1 Filing

Can I file ITR 1 if I have agricultural income?

Yes — but only up to ₹5,000. If your agricultural income crosses that limit, ITR 1 won't work and you'll need to submit income tax return using ITR-2 instead. Most small-scale agricultural income earners fall comfortably within the ₹5,000 limit though.

How do I report bank accounts in ITR 1?

All savings and current accounts held at any point during the year must be disclosed in Part E of the ITR 1 form. Dormant accounts inactive for more than three years aren't mandatory, but all others are. Use the account number as per your bank's Core Banking Solution (CBS) system.

Do I need to include dividend income from mutual funds in ITR 1?

Yes. Dividend income from mutual funds is taxable and must be reported under 'Other Income' in your return. It used to be exempt — it isn't anymore. Don't leave it out, or you risk a mismatch with AIS data.

I have a home loan on my one house property. Can I still use ITR 1?

Yes, absolutely. Having a home loan on one house property doesn't disqualify you from filing ITR 1. You can claim the interest deduction within the form. The disqualifier is having more than one house property — one is perfectly fine.

Is it mandatory to provide bank account details even if I don't have a refund coming?

Yes. Bank account details are mandatory for everyone filing an income tax return, regardless of whether a refund is due. The income tax department refunds excess tax paid — and they need verified account details to do that. Disclose all accounts, operational or not.

Where should I show pension income in ITR 1?

Regular pension goes under Income From Salary. But family pension — the amount received by a family member after the pensioner's death — is reported under Income From Other Sources. The distinction matters, so check which type applies to you.

Can NRIs file ITR 1?

No. Both Non-Resident Indians (NRIs) and Resident but Not Ordinarily Resident (RNOR) individuals are ineligible to submit income tax return using ITR 1. This form is strictly for ordinary resident individuals only.