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Published on 8 May 2025

How to File ITR-1 for AY 2025-26: Step-by-Step Guide

How to File ITR-1 for AY 2025-26 Without Losing Your Mind

Alright, tax season is here again—and this year, there are some fresh twists you need to know if you're planning to file ITR-1 (Sahaj) for AY 2025-26. The good news? You don’t need to be a CA or a spreadsheet wizard to get this done. Just follow along.

So, What’s Actually New This Year?

Let’s not sugarcoat it—there are some real changes:

  • Who can file ITR-1: If you’re a resident individual with total income up to ₹50 lakhs, you’re eligible. Income sources allowed? Salary or pension, one house property, a bit of agriculture income (up to ₹5,000), and some basic stuff like bank interest or a family pension.

  • Capital Gains: Now you can include long-term capital gains under Section 112A—but only up to ₹1.25 lakhs. Earlier, it was ₹1 lakh. So a little more room to breathe.

  • Strict rules on TDS: If your Form 26AS has tax deducted under certain tricky sections like 194B (lotteries), 194BB (horse racing), 194S (crypto stuff), or others like 194Q, 194R—you’re out. ITR-1 will get rejected automatically. Use ITR-2 or something more appropriate.

  • New Due Date: The deadline has been bumped to September 15, 2025. More time = less panic.

Filing ITR-1 Online—A Real-World Guide

Let’s cut the fluff. Here's how to actually get it done.

Step 1: Get Into the Portal

Visit www.incometax.gov.in and log in using your PAN and password. Done? Good.

Find "File Income Tax Return" on your dashboard and click it.

Step 2: Pick the Year and Filing Method

Select AY 2025-26 for income you earned in FY 2024-25.

Choose either Online (much easier) or Offline (if you’re into JSONs and Excel). Online is what we’re focusing on here.

Step 3: Start Fresh

Click "Start New Filing" if you’re starting from scratch. Already saved something? Pick up from where you left off under "Saved Drafts."

Step 4: Confirm You’re an Individual

When it asks about your status, go with "Individual." Then hit continue.

Step 5: Form Selection

The site might recommend a form based on your income profile. If you’re eligible, choose ITR-1 (Sahaj) and continue.

Step 6: Choose Your Tax Regime

This is new and important.

  • By default, you’re put under the New Regime (lower tax rates but fewer deductions).
  • Want to go with the Old Regime instead? You can, but if you have business/professional income, you’ll need to file Form 10-IEA separately.

Step 7: State Why You’re Filing

Hit "Let’s Get Started" and pick the reason for filing:

  • Income is above exemption limit
  • You want a refund
  • Or any other valid reason from the list

Step 8: Check What the System Filled In For You

Your salary (from Form 16), bank interest, TDS—all of it gets pre-filled.

Don’t blindly trust it. Cross-check every number. If something’s off, update it manually.

Step 9: Validate Your Details

Make sure your contact details, PAN info, and employment type are all correct.

Pro tip: You need to pre-validate at least one bank account if you want to receive your refund. No validation = no money back.

New option here: Select your Nature of Employment. Choose from:

  • Central Govt
  • State Govt
  • PSU
  • Pensioners
  • Others
  • Not Applicable (if you get family pension)

That’s where we’ll hit pause for now. You've just covered the major groundwork.

Want the rest? Like how to fill out deductions, check taxes, preview the form, and verify your return? Just say the word. We'll walk through that next.

Filing taxes doesn’t have to feel like solving a Rubik’s cube blindfolded. Stay updated, stay calm, and don’t leave things till the last minute.

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