ITR-1 Filing Online for salaried people & pensioners.

What is ITR-1 (Sahaj)?

ITR-1, known as Sahaj, is the shortest income tax return form in India. It is meant for resident individuals whose total income does not exceed ₹50 lakh and comes from salary or pension, house property, and other sources such as savings account interest, fixed deposit interest or family pension. From AY 2025-26, long-term capital gains on listed shares and equity mutual funds under section 112A can also be shown in ITR-1, as long as they do not exceed ₹1.25 lakh. Returns for FY 2025-26 (AY 2026-27) are filed under the Income-tax Act, 1961; the new Income-tax Act, 2025 applies only from tax year 2026-27 onward.

Who should not use ITR-1

• Non-residents and “resident but not ordinarily resident” individuals
• Anyone whose total income is above ₹50 lakh
• Company directors and people holding unlisted equity shares
• Anyone with foreign assets, foreign income or a foreign bank account
• People with business or professional income, including F&O or intraday trading
• Anyone with short-term capital gains, other capital gains, or losses to carry forward
• Anyone with agricultural income above ₹5,000

Key rules for FY 2025-26

The new tax regime is the default. Its slabs are: nil up to ₹4 lakh, 5% from ₹4 to 8 lakh, 10% from ₹8 to 12 lakh, 15% from ₹12 to 16 lakh, 20% from ₹16 to 20 lakh, 25% from ₹20 to 24 lakh and 30% above ₹24 lakh. Salaried people get a standard deduction of ₹75,000, and the rebate under section 87A (up to ₹60,000) makes tax nil when taxable income is up to ₹12 lakh. Under the old regime, the standard deduction is ₹50,000, the rebate is up to ₹12,500 for taxable income up to ₹5 lakh, and deductions such as 80C, 80D and HRA are allowed. Health and education cess of 4% applies on the tax. A salaried person can choose either regime each year, but the old regime can be chosen only in a return filed by the due date.

Common mistakes we see

• Leaving out FD or savings interest because it is not in Form 16
• Claiming the basic exemption twice after a job change
• Claiming 80C or HRA while filing under the new regime
• Wrong bank account for refund, or an account that is not pre-validated
• Filing but forgetting to e-verify within 30 days

How our expert handles your ITR-1

• Step 1: We check that ITR-1 is the right form for you.
• Step 2: We match Form 16 with Form 26AS and AIS, line by line.
• Step 3: We compute tax under both regimes and explain which is lower.
• Step 4: We share a summary for your approval before filing.
• Step 5: We file, guide you through e-verification and track the refund.

A short example

Suppose your salary is ₹11,00,000 and you earned ₹60,000 as FD interest, on which the bank deducted TDS of ₹6,000. Under the new regime, gross income is ₹11,60,000. After the standard deduction of ₹75,000, taxable income is ₹10,85,000. Tax on slabs is ₹20,000 plus ₹28,500, i.e. ₹48,500, but since taxable income is below ₹12 lakh, the section 87A rebate brings it to nil. If your employer deducted no TDS, the full ₹6,000 deducted by the bank comes back to you as a refund once the return is processed. Leaving out the interest would have meant a mismatch with AIS instead.