{"id":343,"date":"2025-06-04T16:05:59","date_gmt":"2025-06-04T10:35:59","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=343"},"modified":"2025-06-26T15:54:33","modified_gmt":"2025-06-26T10:24:33","slug":"itr-1","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/itr-1\/","title":{"rendered":"ITR-1 : Major Changes For AY 2025-26 Decoded"},"content":{"rendered":"\n<p>ITR-1 also known as the SAHAJ form applies to those taxpayers that do not have total income exceeding \u20b9 50 lakh in the financial year.<\/p>\n\n\n\n<p>Let us explore the various facets of ITR 1:<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Who_is_eligible_to_file_ITR-1\" >Who is eligible to file ITR-1?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Total_Income_does_not_exceed_%E2%82%B9_50_lakh_during_the_financial_year\" >Total Income does not exceed \u20b9 50 lakh during the financial year<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Income_is_only_from\" >Income is only from:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Who_is_not_eligible_to_file_ITR_for_AY_2025-26\" >Who is not eligible to file ITR for AY 2025-26?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Types_of_income_that_shall_not_form_part_of_ITR-1\" >Types of income that shall not form part of ITR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Major_changes_made_to_ITR-1_Form_in_AY_2025-26\" >Major changes made to ITR-1 Form in AY 2025-26<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Capital_Gains_Reporting\" >Capital Gains Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Old_Tax_Regime_Option_Enabled\" >Old Tax Regime Option Enabled<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#HRA_Exemption_Calculation\" >HRA Exemption Calculation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Changes_in_TDS_Schedule\" >Changes in TDS Schedule<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Detailed_Deductions_Reporting_in_Old_Regime\" >Detailed Deductions Reporting in Old Regime<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Documents_required_to_file_the_ITR-1\" >Documents required to file the ITR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#Structure_of_the_ITR_1_Form\" >Structure of the ITR 1 Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#How_to_File_ITR_1_SAHAJ_on_the_IT_Portal\" >How to File ITR 1 (SAHAJ) on the IT Portal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_eligible_to_file_ITR-1\"><\/span>Who is eligible to file ITR-1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>ITR-1 can be filed by a Resident Individual whose:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Total_Income_does_not_exceed_%E2%82%B9_50_lakh_during_the_financial_year\"><\/span>Total Income does not exceed \u20b9 50 lakh during the financial year<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_is_only_from\"><\/span>Income is only from:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Salary<\/li>\n\n\n\n<li>ONE House Property <\/li>\n\n\n\n<li>Family Pension <\/li>\n\n\n\n<li>Agricultural income (up to \u20b9 5,000)<\/li>\n\n\n\n<li>Other Source Income like &#8211; Interest from savings accounts, deposits, Income Tax Refund, interest on enhanced compensation received, any other Interest Income.<\/li>\n\n\n\n<li>The income of a spouse or minor is combined if it falls within specified limits.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_not_eligible_to_file_ITR_for_AY_2025-26\"><\/span>Who is not eligible to file ITR for AY 2025-26?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The ITR-1 cannot be filed by an individual who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Has Resident Not Ordinarily Resident (RNOR) or Non-Resident (NR) status<\/li>\n\n\n\n<li>Has Total income exceeding \u20b9 50 lakh<\/li>\n\n\n\n<li>Has Agricultural income exceeding \u20b9 5,000<\/li>\n\n\n\n<li>Has income from lottery, racehorses, legal gambling etc<\/li>\n\n\n\n<li>Has taxable long-term or short-term capital gains<\/li>\n\n\n\n<li>Has invested in any unlisted equity shares<\/li>\n\n\n\n<li>Has income from business or profession<\/li>\n\n\n\n<li>Has gains from Virtual Digital Assets (Cryptocurrency transactions)<\/li>\n\n\n\n<li>Is a Director of a company<\/li>\n\n\n\n<li>Has tax deduction under Section 194N (for cash withdrawal exceeding limits) of the Income Tax Act<\/li>\n\n\n\n<li>Owns and has income from more than the one house property<\/li>\n\n\n\n<li>Has deferred income tax on Employee Stock Options (ESOP) received from an eligible start-up employer<\/li>\n\n\n\n<li>A resident who has assets (including financial interest in any entity) outside India<\/li>\n\n\n\n<li>Is an individual claiming double taxation relief for foreign tax paid or payable under Section 90\/90A\/91<\/li>\n\n\n\n<li>Is not covered under eligibility conditions of the ITR-1<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_income_that_shall_not_form_part_of_ITR-1\"><\/span>Types of income that shall not form part of ITR-1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The following incomes shall not form part of the ITR 1 form:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profits and gains from business and professions<\/li>\n\n\n\n<li>Capital Gains<\/li>\n\n\n\n<li>Income from more than one house property<\/li>\n\n\n\n<li>Income from other sources of the following nature:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Winnings from lottery<\/li>\n\n\n\n<li>Income from the activity of owning and maintaining racehorses<\/li>\n\n\n\n<li>Income taxable at special rates under section 115BBDA or section 115BBE<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income to be apportioned in accordance with provisions of Section 5A<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Major_changes_made_to_ITR-1_Form_in_AY_2025-26\"><\/span>Major changes made to ITR-1 Form in AY 2025-26<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The most important changes are:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Capital_Gains_Reporting\"><\/span>Capital Gains Reporting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>You can now report LTCG u\/s 112A in ITR-1, but only if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It is exempt &#8211; total LTCG under 112A is up to \u20b91.25 lakh.<\/li>\n\n\n\n<li>A new option has been added under &#8220;Exempt Income&#8221; for this: <strong>\u201cIncome on which no tax is payable: Long Term capital gains u\/s 112A not chargeable to Income-tax\u201d<\/strong>.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"330\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/LTCG-section-112A.png\" alt=\"\" class=\"wp-image-2261\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/LTCG-section-112A.png 800w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/LTCG-section-112A-300x124.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/LTCG-section-112A-768x317.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Old_Tax_Regime_Option_Enabled\"><\/span>Old Tax Regime Option Enabled<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Taxpayers can will be able to opt for the old tax regime within ITR 1. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"213\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Old-Tax-Regime-Option-Enabled-1024x213.png\" alt=\"\" class=\"wp-image-2262\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Old-Tax-Regime-Option-Enabled-1024x213.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Old-Tax-Regime-Option-Enabled-300x63.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Old-Tax-Regime-Option-Enabled-768x160.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Old-Tax-Regime-Option-Enabled.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Changes made in old tax regime are:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HRA_Exemption_Calculation\"><\/span>HRA Exemption Calculation<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HRA exemption can be claimed but not directly from Form 16.<\/li>\n\n\n\n<li>Taxpayers are now have to calculate HRA exemption manually using a formula u\/s 10(13A).<\/li>\n\n\n\n<li>Details required like place of work (metro or non-metro), actual HRA received (from payslips), actual rent paid (from bank statements or rent receipts).<\/li>\n\n\n\n<li>The exemption amount must match the calculation and Form 16 to avoid discrepancies.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"300\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/HRA-Exemption.png\" alt=\"\" class=\"wp-image-2263\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/HRA-Exemption.png 800w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/HRA-Exemption-300x113.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/HRA-Exemption-768x288.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_in_TDS_Schedule\"><\/span>Changes in TDS Schedule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Now, taxpayers must mention the specific section under which TDS was deducted.<\/li>\n\n\n\n<li>Refer to Form 26AS to identify the relevant section code for TDS deductions.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"480\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Changes-in-TDS-Schedule.png\" alt=\"\" class=\"wp-image-2265\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Changes-in-TDS-Schedule.png 800w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Changes-in-TDS-Schedule-300x180.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Changes-in-TDS-Schedule-768x461.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Detailed_Deductions_Reporting_in_Old_Regime\"><\/span>Detailed Deductions Reporting in Old Regime<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deductions u\/s 80C cannot be claimed directly from Form 16 as before. Taxpayers must provide bifurcation of components like LIC, PF, and other investments with corresponding policy\/account numbers.<\/li>\n\n\n\n<li>For Section 80D (health insurance), detailed information required like insurer name and policy number is required.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"480\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime.png\" alt=\"\" class=\"wp-image-2266\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime.png 800w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-300x180.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-768x461.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Donations u\/s 80G require donor details, address, PAN, and donation amount.<\/li>\n\n\n\n<li>Home loan interest deduction u\/s 24(b) requires detailed loan information such as lender name, loan account number, sanction date, outstanding amount, and interest paid (max \u20b92 lakh).<\/li>\n\n\n\n<li>Education loan interest u\/s 80E and disability deductions u\/s 80U also require detailed information and documents.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"480\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-2.png\" alt=\"\" class=\"wp-image-2267\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-2.png 800w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-2-300x180.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/Deductions-Reporting-in-Old-Regime-2-768x461.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_required_to_file_the_ITR-1\"><\/span>Documents required to file the ITR-1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 16- which is issued by your employers during the given financial year.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 26AS and AIS- to be downloaded from the income tax portal itself. These provide details about the various transactions entered into by the taxpayer that have been reported, including TDS, interest earned, dividends, capital gains etc. The taxpayer needs to match the details in Form 16 with Form 26AS.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>House Rent receipts.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bank Investment Certificates- Interest from bank account details, either from savings accounts or deposits.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proofs of deductions, exemptions and allowances being claimed like House Rent Allowance, investment payment receipts and insurance premium receipts to claim the deductions under Section 80C, 80D etc. While there is no need to attach these supporting documents to the ITR on submission, it is essential to have these documents in handy in case the taxpayer is required to produce them before tax authorities on assessments, inquiries etc.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PAN card and Aadhaar card- it is mandatory for taxpayers to link PAN card and Aadhaar card on the income tax website.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Structure_of_the_ITR_1_Form\"><\/span>Structure of the ITR 1 Form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The ITR 1 Sahaj form has 5 parts and 2 schedules with the final step being the verification process.<\/p>\n\n\n\n<p><strong>A &#8211; General Information: <\/strong>encompasses the personal information<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First name, last name and if applicable middle name<\/li>\n\n\n\n<li>PAN details<\/li>\n\n\n\n<li>Age<\/li>\n\n\n\n<li>Gender and Date of birth, all information aligning with the PAN details<\/li>\n\n\n\n<li>Ward details and assessing officer\u2019s details if known<\/li>\n\n\n\n<li>Communication address<\/li>\n\n\n\n<li>Contact number<\/li>\n\n\n\n<li>City and State<\/li>\n\n\n\n<li>Filing date<\/li>\n\n\n\n<li>Aadhaar details<\/li>\n\n\n\n<li>Nature of Employment: it is mandatory to define the nature of employment while filing the return:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Central Government Employee<\/li>\n\n\n\n<li>State government Employee<\/li>\n\n\n\n<li>Employee of Public Sector Enterprise (whether Central or State Government)<\/li>\n\n\n\n<li>Pensioners (CG\/SG\/PSU\/OTHER)<\/li>\n\n\n\n<li>Employee of Private concern<\/li>\n\n\n\n<li>Not applicable (if family pension)<\/li>\n<\/ol>\n\n\n\n<p><strong>B &#8211; Gross Total Income: <\/strong>all the details of income under the 5 heads of income are entered in this section.<\/p>\n\n\n\n<p><strong>C &#8211; Deductions and taxable total income:<\/strong> all the deductions under the Chapter VIA of the Income Tax Act are to be entered here.<\/p>\n\n\n\n<p><strong>D &#8211; Computation of tax payable<\/strong><\/p>\n\n\n\n<p><strong>E &#8211; Other Information: <\/strong>details of Bank Account like account number, IFSC code, account type etc to be entered.<\/p>\n\n\n\n<p><strong>Schedule IT &#8211; <\/strong>Details of advance tax and self-assessment tax payments<\/p>\n\n\n\n<p><strong>Schedule TDS &#8211; <\/strong>Details of TDS and TCS<\/p>\n\n\n\n<p>Verification<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_File_ITR_1_SAHAJ_on_the_IT_Portal\"><\/span>How to File ITR 1 (SAHAJ) on the IT Portal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Go to the income tax e-filing website.<\/li>\n\n\n\n<li>Log in to your account or register an account.<\/li>\n\n\n\n<li>Click on the \u2018e-File\u2019 tab, then the \u2018Income Tax Returns\u2019 and then select \u2018File Income Tax Return\u2019.<\/li>\n\n\n\n<li>Select the Assessment Year from the dropdown menu, the current assessment year is 2024-25 applicable for the financial year 2023-24.<\/li>\n\n\n\n<li>Select the \u2018Online\u2019 mode of filing and click on \u2018Continue\u2019<\/li>\n\n\n\n<li>Click on the \u2018Start New Filing\u2019 option.<\/li>\n\n\n\n<li>Select the status applicable to you out of, \u2018Individual\u2019, \u2018HUF\u2019 and \u2018Others\u2019.<\/li>\n\n\n\n<li>Select ITR-1 and click on proceed.<\/li>\n\n\n\n<li>Choose the option applicable to you:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Whether filing ITR because income exceeds the basic exemption limit.<\/li>\n\n\n\n<li>Filing a return to comply with provisions of Section 139 of the Income Tax Act.<\/li>\n\n\n\n<li>Others.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The details of AIS\/Form 26AS have to be verified with the pre-filled information. The details have to be carefully reviewed by the taxpayer. Any changes if necessary, have to be made.<\/li>\n\n\n\n<li>The taxpayer has to e-verify the return once it has been submitted. It is important to remember the <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/bank-account-validation-for-income-tax-refund-52078.asp\">validation of your bank account<\/a><\/strong> for the smooth receipt of refunds and filing of the return is being done on or before the applicable due date. There can be repercussions for not filing within the due date like late fees, losses not getting carried forward etc.<\/li>\n<\/ul>\n\n\n\n<p>Filing a return does involve a lot of things for a taxpayer to keep in their mind and it can take a bit of time. Therefore it is best to seek professional help if required.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1720163322068\"><strong class=\"schema-faq-question\">Who is to file ITR 1?<\/strong> <p class=\"schema-faq-answer\">A resident individual can file ITR-1 if their total income is up to \u20b950 lakh which comes from salary, one house property, family pension, agricultural income (up to \u20b95000), and other sources like savings account interest etc.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1720163339146\"><strong class=\"schema-faq-question\">Which ITR to file for capital gains?<\/strong> <p class=\"schema-faq-answer\">Do not file ITR 1 if you have capital gains income. File ITR-2.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1720163376426\"><strong class=\"schema-faq-question\">How do I choose my ITR 1?<\/strong> <p class=\"schema-faq-answer\">Form ITR-1 can be used by an Ordinary Resident (ROR) Individual with a total income of up to Rs. 50 lakh.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1720163351073\"><strong class=\"schema-faq-question\">What is the difference between ITR-1 and ITR-2?<\/strong> <p class=\"schema-faq-answer\">ITR-1 is for individuals with income from salaries and a total income below \u20b950 lakh.<br\/>ITR-2 is for individuals with capital gains or more than one house property.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>ITR-1 also known as the SAHAJ form applies to those taxpayers that do not have total income exceeding \u20b9 50 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":345,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>ITR-1 : Major Changes For AY 2025-26 Decoded - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"ITR-1 also known as SAHAJ, is a simplified ITR form for individuals. 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