(As per Notification No. 40/2025 dated 29.04.2025, effective from 1st April 2025)
The Income Tax Department has simplified return filing further for salaried individuals under ITR-1 (Sahaj). If you’re wondering whether you qualify to file Sahaj, this article breaks it down based on the latest rules for Assessment Year 2025–26.
✅ Eligible to File ITR-1 (Sahaj)
You are eligible to file ITR-1 if:
- You are a Resident Individual
- You must be resident (not NRI or HUF) during the financial year.
- Your Total Income is up to ₹50 lakh
- This is your gross total income before deductions.
- Permissible Sources of Income:
- Salary or Pension
- Income from One House Property (Losses carried forward are not allowed)
- Income from Other Sources (Interest from savings, FDs, etc.)
- Agricultural Income up to ₹5,000 only
❌ Ineligible to File ITR-1 (Sahaj)
You cannot use ITR-1 if any of the following conditions apply:
- You are a Director in any company
- You have invested in unlisted equity shares during the year
- You have income from business or profession
- You have foreign assets or foreign income
- You have capital gains exceeding thresholds:
- LTCG under Section 112A > ₹1.25 lakh
- Or you have carry forward of capital losses
📆 New Extended Due Date for Filing ITR-1 (AY 2025-26)
Originally, the deadline was 31st July 2025, but the government has extended it to:
✅ 15th September 2025
🎥 How to File ITR-1 (Sahaj)? [Step-by-Step Guide]
To make filing even easier, we have published a detailed video guide on the CA Guruji YouTube Channel.
▶️ Watch now: “How to File ITR-1 for AY 2025-26 – Complete Tutorial”
📍 Available on the CA Guruji channel.
Make sure to like, share, and subscribe for more tax updates!
📊 Summary Table
| Criteria | Eligible | Ineligible |
|---|---|---|
| Resident Individual | ✅ | ❌ NRIs, HUFs |
| Income ≤ ₹50 lakh | ✅ | ❌ > ₹50 lakh |
| Salary, Pension, One House Property | ✅ | ❌ More than one or with loss set-off |
| Agricultural Income ≤ ₹5,000 | ✅ | ❌ > ₹5,000 |
| Interest from Bank/FD | ✅ | ✅ |
| Company Director | ❌ | ✅ |
| Unlisted Equity Investment | ❌ | ✅ |
| Business/Professional Income | ❌ | ✅ |
| Foreign Income/Assets | ❌ | ✅ |
| LTCG > ₹1.25 lakh or loss carry forward | ❌ | ✅ |
📝 Final Tip
Double-check your income type and amounts before choosing ITR-1. Filing the wrong ITR form may lead to a defective return or notices from the department.
You can contact team of Tax Experts to file Your ITR at 9150010300 or visit www.legalsahayak.com
Visit www.cagurujiclasses.com for practical courses
