ITR 1 Sahaj Eligibility: Taxpayers are preparing for the yearly rite of filing their Income Tax Returns (ITR) for the Assessment Year (AY) 2025-26 as the fiscal year 2024-25 draws to a close. The process has been made easier for people with simple income sources since the Central Board of Direct Taxes (CBDT) announced updated ITR forms, such as the streamlined ITR-1 (Sahaj). The article answers the fundamental query of who is qualified to submit an ITR-1.
ITR Filing 2025: Who Should File ITR 1 or Sahaj?
According to the information available on the official website of Income Tax Department, ITR-1 can be filed by a resident individual whose:
-Total income does not exceed Rs 50 lakh during the FY
-Income is from salary, one house property, family pension income, agricultural income (up to Rs 5000/-), and other sources, which include:
- Interest from Savings Accounts
- Interest from Deposits (Bank / Post Office / Cooperative Society)
- Interest from Income Tax Refund
- Interest received on Enhanced Compensation
- Any other Interest Income
- Family Pension
-Income of Spouse (other than those covered under Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits as mentioned above).
Who is not eligible to file ITR-1 Sahaj?
ITR-1 cannot be filed by any individual who:
- is a Resident Not Ordinarily Resident (RNOR), and Non-Resident Indian (NRI)
- has total income exceeding Rs 50 lakh
- has agricultural income exceeding Rs 5000/-
- has income from lottery, racehorses, legal gambling etc.
- has taxable capital gains (short term and long term)
- has invested in unlisted equity shares
- has income from business or profession
- is a Director in a company
- has tax deduction under section 194N of Income Tax Act
- has deferred income tax on ESOP received from employer being an eligible start-up
- owns and has income from more than one house property
- is not covered under the eligibility conditions for ITR-1
What are the types of income that shall not form part of ITR 1 form?
Following are the types of income that shall not form part of ITR 1 form: –
(a) Profits and gains from business and professions;
(b) Capital gains;
(c) Income from more than one house property;
(d) Income under the head other sources which is of following nature: –
(i) winnings from lottery;
(ii) Activity of owning and maintaining race horses;
(iii) Income taxable at special rates under section 115BBDA or section 115BBE;
(e) Income to be apportioned in accordance with provisions of section 5A
What documents do you 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.
ITR Filing Last Date 2025
The last date for filing Income Tax Returns (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26) for non-audit taxpayers has been extended to September 15, 2025, from the original deadline of July 31, 2025. This extension, announced by the Central Board of Direct Taxes (CBDT) on May 27, 2025, applies to individuals and entities not requiring an audit, such as those filing ITR-1 (Sahaj)