File ITR1 for ay 2025-26 on-line

FILE ITR1 ON-LINE FOR FY 2024-25 ( AY 2025-26 )

Step by step guide to file  ITR1 on-line for  FY 2024-25   with eligibility  criteria  , required documents and on-line procedure  

Who can submit ITR1 ? How to submit ITR1 on-line ?

Now, the Income Tax Department’s e-filing website is ready to receive submissions of ITR1 for the Assessment year 2025-26. The process of submitting ITR1 online on the e-filing website of the Income Tax Department in India is quite streamlined. Here’s a step-by-step guide:

Before You Start:

• Eligibility for ITR1 (Sahaj): Ensure you are eligible to file ITR1. It’s for Resident Individuals  ( other than not ordinarily resident)

  a. having total income upto Rs.5O lakh ,

  b. having Income from Salaries, one house property, other sources (Interest etc.),

  c. long-term capital gains under section 112A up to Rs. 1.25 lakh,

  d. agricultural income np to Rs.5000

  Not for an individual who is either Director in a company or bas invested in unlisted equity shares or in cases where TDS bas been deducted u/s 194N or if income-tax is deferred on ESOP or bas assets (including financial interest in any entity) located outside India]

  NOTE : : Earlier persons having long term capital gain had to submit ITR2 , but now persons with income up to LTCG of Rs 1.25 lakhs can submit ITR1 
• Documents & Information: Have the following ready:
  • PAN and Aadhaar number (linked).
  • Form 16 (from your employer).
  • Bank statements.
  • Interest certificates from banks.
  • Details of any deductions you want to claim (e.g., Section 80C, 80D).
  • Capital Gain statements from your  stock brokers 
  • Pre-validated bank account for refund.

Online ITR1 Submission Steps:

1. Visit the Income Tax e-filing Portal: Go to the official website: https://www.incometax.gov.in/iec/foportal/
2. Login to Your Account:
   
   • Enter your User ID (PAN), Password, and Captcha code.
   • If you are a new user, you’ll need to register first.
3. Navigate to “File Income Tax Return”:
   
   • On your Dashboard, click on “e-File” > “Income Tax Returns” > “File Income Tax Return”.
4. Select Assessment Year and Mode of Filing:
   
   • Assessment Year: Choose the correct Assessment Year (e.g., for income earned in FY 2024-25, the Assessment Year would be 2025-26).
   • Mode of Filing: Select “Online”.
   • Click “Continue”.
5. Start New Filing / Resume Filing:
   
   • If you have a saved draft, you can choose “Resume Filing”.
   • Otherwise, click on “Start New Filing”.
6. Select Your Status:
   
   • Choose your applicable status, which will usually be “Individual” for ITR1.
   • Click “Continue”.
7. Select ITR Form Type:
   
   • Choose “ITR-1 (Sahaj)” as the form type.
   • Click on “Let’s Get Started”.
8. Choose Reason for Filing ITR:
   
   • Select the appropriate reason for filing your return (e.g., “Taxable income is more than the basic exemption limit”).
   • Click “Continue”.
9. Review Pre-filled Data and Enter Details:
   
   • The portal will pre-fill most of your personal details, income from salary, and tax paid (TDS) based on information available with the Income Tax Department (Form 16, AIS, Form 26AS).
   • Carefully review each section:
     • Personal Information: Validate your personal details, contact information, and bank account details. Ensure at least one bank account is pre-validated for refund. 
     •  Filing section : Tick 139(1) if Return filed on or before due date 
     •  
     •  Reply  to question : Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime ? (default is “No”)
     • Note : For opting out , option should be exercised along with return of income filed u/s 139(1) *
     • Gross Total Income: Verify pre-filled income from salary/pension, house property, and other sources. Add any other income not pre-filled (e.g., interest from other sources not linked to PAN). You can also add details of exempt income.
     • Total Deductions: Enter details of deductions you wish to claim under various sections (e.g., 80C, 80D, etc.).
     • Tax Paid: Confirm the taxes paid by you, including TDS from salary/other sources, TCS, Advance Tax, and Self-Assessment Tax.
     • Total Tax Liability: This section will display your calculated tax liability. If there’s a tax payable, you’ll have the option to “Pay Now” or “Pay Later”. It’s recommended to “Pay Now” to avoid interest on tax payable.
10. Confirm Each Section: After reviewing and entering details in each section, click on “Confirm” to proceed to the next section.
11. Preview Your Return:
    
    • Once all sections are confirmed, you can preview your complete ITR1 form.
    • Review all the details carefully to ensure accuracy and completeness.
12. Validate Your Return:
    
    • The system will perform a validation check to identify any errors or missing information. Rectify any errors if prompted.
13. Proceed to Verification:
    
    • After successful validation, click on “Proceed to Verification”.
14. E-Verify Your Return (Crucial Step!):
    
    • This is the final and most important step. Your ITR filing is not complete until it’s e-verified. You have several options for e-verification:
      • Aadhaar OTP: This is the most common and easiest method. An OTP will be sent to your mobile number linked with Aadhaar.
      • Net Banking: Verify through your bank account.
      • Bank Account EVC: Generate EVC (Electronic Verification Code) through your pre-validated bank account.
      • Demat Account EVC: Generate EVC through your pre-validated Demat account.
      • Send ITR-V (physical copy): If you choose not to e-verify, you must print and sign a physical copy of the ITR-V and send it to CPC, Bengaluru, within 30 days of filing. However, e-verification is highly recommended for its speed and convenience.
15. Download Acknowledgment:
    
    • Once your return is successfully e-verified, you will receive an acknowledgment (ITR-V) on your registered email ID and you can also download it from the e-filing portal. Keep this for your records.

16. LAST DATE FOR FILING ITR1 

     CBDT has  extended  the due date of filing of ITR1,  15th September 2025  .