Income tax return online 2025: The process for filing Income Tax Returns (ITR) for the assessment year 2025–26 has officially begun. Initially, the last date to file the return was July 31, but it has now been extended to September 15, 2025. For salaried individuals, pensioners, and those with limited income sources, the ITR-1 form, also known as the ‘Sahaj’ Form, has been designed to make the filing process quick and easy.
Let’s understand what the ITR-1 form is, who can use it, the recent changes made for FY 2024–25, and how you can file it online in just a few steps.
What is the ITR-1 ‘Sahaj’ Form?
ITR-1, or Sahaj Form, is a simplified one-page return form. It is meant for resident individuals whose total annual income is up to ₹50 lakh, and who earn income through the following sources:
- Salary or pension
- Income from one house property
- Interest income from savings or fixed deposits
- Agricultural income up to ₹5,000
- Long-term capital gains (LTCG) up to ₹1.25 lakh (e.g., from sale of shares, mutual funds, or digital assets)
Earlier, individuals earning LTCG had to file ITR-2, but from this year, those with LTCG up to ₹1.25 lakh can now file ITR-1 itself.
Who Can File ITR-1?
- Salaried employees or pensioners
- Individuals with income from one house property
- People with interest income from savings or FDs
- Investors with capital gains under ₹1.25 lakh
- Individuals with total income less than ₹50 lakh
Who Cannot File ITR-1?
- If your income exceeds ₹50 lakh
- If you have income from more than one house property
- If you are a director in a company
- If you have income from business/profession
- If you own foreign assets or earn income from outside India
Step-by-Step Guide to File ITR-1 Online
- Visit the official Income Tax e-Filing Portal
- Login using your PAN credentials or create a new account
- Go to e-File > Income Tax Returns > File Income Tax Return
- Choose Assessment Year 2025–26 and Filing Mode as ‘Online’
- Click on ‘Start New Filing’
- Select your status – Individual or HUF
- Choose ITR-1 (Sahaj) form
- Click on ‘Let’s Get Started’
- Select the purpose – Original return or Revised return
- Fill in all the required personal, income, deduction, and tax details
- Review and validate the filled information carefully
- Complete e-Verification using Aadhaar OTP, net banking, or other available methods
Once submitted and verified, your return will be considered successfully filed.
Tip: Make sure you have received your Form-16 from your employer before filing, as it contains crucial details about your income and TDS.