Income Tax Filing: Are You Eligible for ITR Form 1 (Sahaj) in AY 2025–26? Know Rules & Required Documents

Income Tax Return (IT-Return) involves submitting the corresponding income tax form to the relevant tax department. The selection of the appropriate form is mainly based on the nature of your income sources.

The ITR1 form, more commonly known as Sahaj, holds significance widely utilized across India, this form of ITR-1 for salaried employees is one of the most prevalent. As a straightforward avenue for filing Income Tax Returns, the ITR 1 form facilitates the submission of essential details, including income, deductions, and tax-related information, to the concerned income tax authorities.

ITR1 Sahaj Form

The Sahaj Form (ITR-1 Form), as its name suggests, is designed as the most straightforward method for submitting income tax returns and is specifically aimed at individual taxpayers. Resident individuals in India can use this ITR 1 for salaried employees to declare their income tax if their total income is within the threshold of Rs 50 Lakhs and is obtained from the subsequent sources:

• Income from salary and pension
• Income from a single house property
• Income from other sources

The ITR-1 Form streamlines the process for eligible individuals to report their income tax details, providing a convenient and efficient approach to tax compliance.

What documents do I need to file ITR-1?

You would need to download AIS and keep copies of Form 16, house rent receipt (if applicable), investment payment, premium receipts (if applicable). However, ​​ITRs are annexure-less forms, so you are not required to attach any document (like proof of investment, TDS certificates) along with your return (whether filed manually or electronically). However, you need to keep these documents for situations where they need to be produced before tax authorities such as assessment, inquiry, etc. 

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What Precautions To Consider While Filing IT-Return?

• Select the tax regime.
• Download AIS and Form 26AS and check the actual TDS / TCS / tax paid. If you see any discrepancy, you should reconcile it with the Employer / Tax Deductor / Bank.
• Compile and carefully study the documents to be referred to when filing your ITR, like bank statement / passbook, interest certificates, receipts to claim exemptions or deductions, Form 16, Form 26AS (Annual Information Statement), investment proofs, etc.
• Ensure details like PAN, permanent address, contact details, bank account details, etc. are correct in the pre-filled data.
  Identify the correct return for you (from ITR-1 to ITR-7). Provide all the details in the return such as total income, deductions (if any), interest (if any), taxes paid / collected (if any), etc. No documents are to be attached along with ITR-1.