How to File ITR-1 Sahaj for Salaried Employees Online

Filing your income tax return as a salaried employee in India does not require a Tax Professional or paid software. ITR-1 Sahaj is the most commonly used income tax return form, designed for resident individuals earning up to ₹50 lakh from salary, one house property, and other sources like bank interest. Over 4 crore taxpayers filed ITR-1 for AY 2024-25, and the entire process takes 30 to 60 minutes on the free government e-Filing portal. This guide walks you through every step, from collecting Form 16 to e-verifying your return, with exact field-level instructions for AY 2025-26.

What is ITR-1 Sahaj?

ITR-1 Sahaj is a simplified income tax return form prescribed by the Central Board of Direct Taxes (CBDT) under Rule 12 of the Income Tax Rules, 1962, for resident individuals in India. The word "Sahaj" means simple in Hindi, reflecting the form's simplified structure for taxpayers with straightforward income sources. It applies to individuals whose gross total income during the financial year does not exceed ₹50 lakh and comes exclusively from three categories: salary or pension, income from a single house property, and income from other sources such as interest on savings accounts and fixed deposits.

The form was introduced to simplify tax compliance for salaried employees who form the largest taxpayer segment in India. For AY 2024-25, the Income Tax Department reported that over 4.2 crore ITR-1 forms were filed, making it the most popular return form by volume. The e-Filing portal now pre-fills most salary and TDS data directly from your employer's quarterly TDS returns (Form 24Q) and the Annual Information Statement (AIS), reducing manual data entry to a minimum.

Who is Eligible to File ITR-1 Sahaj?

ITR-1 Sahaj is available to a specific category of taxpayers. Understanding the eligibility criteria before you begin prevents wasted effort and potential re-filing with a different form.

Eligibility Criteria

You can file ITR-1 if you meet all of the following conditions:

1. You are a Resident Individual (not a Hindu Undivided Family, firm, or company)
2. Your total gross income during the financial year does not exceed ₹50 lakh
3. Your income sources are limited to:
   • Salary or pension (including allowances and perquisites)
   • One house property (self-occupied or let out, but not cases with brought-forward losses)
   • Other sources such as interest from savings accounts, fixed deposits, family pension, or dividends
4. Your agricultural income does not exceed ₹5,000

Who Cannot File ITR-1?

You must use ITR-2 or ITR-3 instead of ITR-1 if any of the following apply:

• Your total income exceeds ₹50 lakh during the financial year
• You have capital gains from selling shares, mutual funds, property, or other assets
• You have income from business or profession (including freelancing)
• You are a director in any company (listed or unlisted)
• You hold unlisted equity shares at any time during the year
• You own foreign assets or earn foreign-source income
• You have more than one house property from which income is derived
• You want to carry forward losses from house property from previous years
• Your agricultural income exceeds ₹5,000

Documents Required Before Filing ITR-1

Collecting all documents before you begin the online filing process reduces errors and saves time. Here is the complete checklist for salaried employees.

Understanding Tax Regimes: Old vs New for FY 2024-25

Before filing ITR-1, you must choose between the Old Tax Regime and the New Tax Regime. This decision directly affects your tax liability and determines which deductions you can claim. For FY 2024-25, the New Tax Regime is the default regime. You must actively opt out to file under the Old Regime.

Tax Slab Comparison Table

When to Choose the Old Tax Regime

The Old Regime works better when your total deductions and exemptions are high. Consider sticking with the Old Regime if:

• You claim Section 80C deductions of ₹1,50,000 (PPF, ELSS, LIC, EPF)
• You pay health insurance premiums qualifying for ₹25,000 to ₹1,00,000 deduction under Section 80D
• You receive HRA and pay rent in a metro city, giving you a significant exemption under Section 10(13A)
• You pay home loan interest qualifying for up to ₹2,00,000 deduction under Section 24(b)
• You contribute to NPS and claim the additional ₹50,000 deduction under Section 80CCD(1B)

When to Choose the New Tax Regime

The New Regime benefits taxpayers with fewer investments and deductions:

• You do not claim deductions beyond the standard deduction and employer NPS contribution
• You live in a company-provided accommodation and do not pay rent
• Your gross salary is below ₹7,50,000 (with the ₹75,000 standard deduction, your taxable income falls to ₹6,75,000, well within the ₹7 lakh rebate threshold, resulting in zero tax)
• Your total claimable deductions and exemptions are less than ₹3,75,000

Step-by-Step Process to File ITR-1 Sahaj Online

Follow these 9 steps to complete your ITR-1 filing on the official Income Tax e-Filing portal. The entire process takes 30 to 60 minutes with all documents ready.

Step 1: Collect Form 16 and Supporting Documents

Form 16 is the foundation of your ITR-1 filing. Your employer must issue Form 16 by 15th June each year under Section 203 of the Income Tax Act, 1961. The form has two parts:

• Part A - Contains your employer's TAN, your PAN, details of TDS deducted quarter-wise, and the amount deposited with the government. Generated from the TRACES portal
• Part B - Contains your detailed salary computation including gross salary, exemptions under Section 10 (HRA, LTA, etc.), standard deduction, professional tax deducted, net taxable salary, deductions claimed under Chapter VI-A, total tax computed, and TDS deducted

After collecting Form 16, log in to the e-Filing portal and download your Annual Information Statement (AIS) and Form 26AS. Compare the TDS amount in Form 16 Part A with Form 26AS to confirm they match. If there is a mismatch, contact your employer's payroll team to file a correction in their TDS return before you proceed with your ITR filing.

Step 2: Register and Log In to the E-Filing Portal

Visit the official Income Tax e-Filing portal at eportal.incometax.gov.in. If you have filed before, log in with your PAN as the user ID and your existing password.

For first-time filers, the registration process is:

1. Click "Register Yourself" on the login page
2. Select "Individual" under taxpayer type
3. Enter your PAN and verify that your name and date of birth match PAN records
4. Complete Aadhaar OTP verification using your Aadhaar-linked mobile number
5. Set a strong password (minimum 8 characters with uppercase, lowercase, number, and special character)
6. Verify your email address and mobile number through OTPs sent to each

The entire registration process takes 5 to 7 minutes. Ensure your PAN is linked with Aadhaar before filing. If they are not linked, you cannot file your return. You can check the link status on the e-Filing portal under 'Quick Links' or at eportal.incometax.gov.in/iec/foloservices/#/pre-login/link-aadhaar-status.

Step 3: Navigate to Income Tax Return Filing

After logging in, follow this navigation path:

1. Click "e-File" from the top navigation menu
2. Select "Income Tax Returns" from the dropdown
3. Click "File Income Tax Return"
4. Select Assessment Year 2025-26 (this is for income earned during FY 2024-25, i.e., 1st April 2024 to 31st March 2025)
5. Choose "Online" as your filing mode (the alternative is offline using the JSON utility, which is more complex)
6. Select "Individual" as your status
7. Click "Continue" to proceed to the ITR form selection

The portal will recommend an ITR form based on your pre-filled data. If ITR-1 is suggested, confirm the selection. If the portal suggests a different form, review the eligibility criteria listed earlier in this guide to confirm which form is correct for your situation.

Step 4: Select Your Tax Regime

The portal asks you to choose between the Old Tax Regime and the New Tax Regime. For FY 2024-25:

• The New Regime is the default. If you do not make a selection, your return is processed under the New Regime
• To opt for the Old Regime, actively select it from the dropdown. Salaried employees without business income can switch between regimes every year
• Compare your tax liability under both regimes before choosing. Use the comparison table provided earlier or the portal's built-in tax comparison feature

Step 5: Verify and Edit Pre-Filled Income Data

The e-Filing portal auto-populates your return with data pulled from your employer's TDS filings and third-party reporting. The pre-filled sections include:

• Personal Information - Name, PAN, Aadhaar, address, date of birth, email, and mobile number
• Salary Income - Gross salary, allowances (HRA, DA, special allowance), perquisites, employer PF contribution, and TDS deducted
• Other Sources - Savings account interest, FD interest, and dividend income reported by banks and companies
• TDS Details - Quarter-wise TDS deducted and deposited by your employer and banks
• Tax Payments - Advance tax and self-assessment tax already paid, if any

Carefully verify each pre-filled field against your Form 16 Part B and bank statements. Common discrepancies include:

• Savings interest from accounts at multiple banks may not all be captured
• HRA exemption may not be pre-filled if your employer did not compute it separately
• Professional tax deducted may appear in a different field than expected
• Interest from recurring deposits or corporate bonds may be missing from pre-filled data

Edit any incorrect values and add any missing income data. The portal saves your progress automatically, so you can come back to complete the form later without losing data.

Step 6: Enter House Property and Other Income Details

If you own or have rented a house property, this section captures that income:

Self-Occupied Property

If you live in your own house and do not earn rental income, select "Self-Occupied" as the property type. The annual value is deemed to be nil. You can still claim home loan interest deduction under Section 24(b) up to ₹2,00,000 per year for a self-occupied property. Enter the interest amount from your bank's interest certificate.

Let-Out Property

If you rent out your property, enter the annual rent received. The portal calculates the Net Annual Value after deducting municipal taxes paid. You can claim a standard deduction of 30% of Net Annual Value under Section 24(a) and home loan interest under Section 24(b) without any upper limit for let-out properties.

Income from Other Sources

Enter all income not covered under salary or house property:

• Savings bank interest from all accounts (report the total; claim Section 80TTA deduction separately)
• Fixed deposit and recurring deposit interest
• Family pension (eligible for a deduction of one-third of the pension or ₹15,000, whichever is lower, under Section 57(iia))
• Dividend income from shares and mutual funds (taxable at slab rates since FY 2020-21)
• Interest from income tax refund received during the year

Step 7: Claim Deductions Under Chapter VI-A

This is the section where the Old Tax Regime delivers its advantage. Chapter VI-A deductions reduce your taxable income before tax computation. Under the New Regime, only employer NPS contribution under Section 80CCD(2) and the Agniveer corpus fund under Section 80CCH are allowed.

Enter the deduction amounts in the respective fields. The portal automatically caps each deduction at the prescribed maximum. Cross-verify your entries with the investment proofs and receipts you collected in Step 1.

Step 8: Review Tax Computation and Pay Outstanding Tax

After entering all income and deduction details, the portal automatically computes your total tax liability. The computation summary shows:

1. Gross Total Income - Sum of salary, house property, and other sources
2. Total Deductions - Chapter VI-A deductions (Old Regime) or standard deduction only (New Regime)
3. Total Taxable Income - Gross total income minus deductions
4. Tax on Total Income - Computed based on applicable slab rates
5. Surcharge - Applicable if income exceeds ₹50 lakh (not relevant for ITR-1 filers since the form caps at ₹50 lakh)
6. Health and Education Cess - 4% on tax plus surcharge
7. Total Tax Liability - Tax plus cess
8. Less: TDS and Advance Tax - Credits from Form 26AS
9. Net Tax Payable or Refund Due - The final amount

If Tax is Payable

If the portal shows a net tax payable amount, you must pay it before submitting the return. Click "Pay Now" to pay using:

• Net banking through authorised banks
• Debit card through NSDL/OLTAS payment gateway
• UPI through the payment gateway
• Pay at Bank Counter by generating a challan and visiting the bank

Use Challan 280 with Major Head 0021 (Income Tax other than companies) and Minor Head 300 (Self-Assessment Tax). After payment, note the BSR Code, Challan Serial Number, and Date of Payment as these details are auto-populated in the ITR form.

If a Refund is Due

If the TDS deducted exceeds your actual tax liability, the portal shows a refund amount. Ensure your bank account is pre-validated on the e-Filing portal (under 'Profile Settings' then 'My Bank Account'). Link your bank account with PAN for direct refund credit. Refunds are processed by the CPC within 20 to 45 days after e-verification.

Step 9: Preview, Submit, and E-Verify Your ITR

Before final submission:

1. Click "Preview Return" to review the complete return summary
2. Verify your personal details, income figures, deductions, and tax computation one final time
3. Check the "Verification" tab and accept the declaration
4. Click "Proceed to Submission"
5. The portal generates your ITR-V (Acknowledgement) with a unique acknowledgement number

Immediately after submission, e-verify your return. You have 30 days from the date of filing. Choose one of these methods:

Aadhaar OTP is the simplest and fastest method. After e-verification, the portal confirms that your return has been successfully filed and verified. You will receive an email and SMS confirmation from the Income Tax Department.

Common Deductions Salaried Employees Miss

Many salaried taxpayers leave money on the table by overlooking legitimate deductions. Based on our review of thousands of ITR filings, here are the most commonly missed deductions:

1. Section 80CCD(1B) NPS - An additional ₹50,000 deduction over the ₹1,50,000 Section 80C limit. If you contribute to NPS Tier-I, this saves up to ₹15,600 in tax (at the 30% slab plus cess)
2. Section 80D Preventive Health Check-up - ₹5,000 deduction for preventive health check-up expenses, included within the 80D limit but often not claimed
3. Section 80E Education Loan Interest - No upper limit on deduction for interest paid on education loans for self, spouse, or children. Available for 8 years from the year you start repaying
4. Section 80G Donations - Donations to PM CARES Fund, PM National Relief Fund, and similar government funds qualify for 100% deduction without any qualifying limit. Many employees donate but forget to claim
5. Section 80TTA Savings Interest - ₹10,000 deduction on savings account interest. If you earn ₹12,000 interest across accounts, ₹10,000 is deducted and only ₹2,000 is taxable
6. Section 10(13A) HRA - Employees paying rent but not receiving HRA from their employer can still claim rent deduction under Section 80GG up to ₹5,000 per month
7. Section 24(b) Home Loan Interest - The ₹2,00,000 deduction for self-occupied property interest. If both spouses are co-borrowers and co-owners, each can claim ₹2,00,000 separately in their individual returns
8. Leave Travel Allowance (LTA) - Exempt under Section 10(5) for actual domestic travel expenses incurred by the employee and family, up to the amount received from the employer, twice in a block of four years

ITR-1 Filing Deadlines and Penalty Structure for AY 2025-26

Missing the ITR filing deadline has financial consequences beyond just the late fee. Here is the complete deadline and penalty calendar.

Common Mistakes to Avoid While Filing ITR-1

Errors in your ITR can lead to demand notices, delayed refunds, or even scrutiny. Based on our analysis of thousands of ITR filings, these are the most frequent mistakes and how to prevent them:

1. Not Reconciling TDS with Form 26AS

The most common mistake is claiming TDS amounts based only on Form 16 without checking Form 26AS. If your employer has not deposited the TDS with the government or filed a correction return, the credit will not appear in Form 26AS. The CPC at Bengaluru calculates your refund based on Form 26AS credits, not Form 16 amounts. If you claim ₹80,000 in TDS based on Form 16 but only ₹65,000 is reflected in Form 26AS, the CPC will process a refund based on ₹65,000 and issue a demand for the ₹15,000 difference. Always verify that both documents match before filing your return.

2. Forgetting to Report Interest from All Bank Accounts

Many taxpayers report interest from their primary savings account but forget about FD interest, RD interest, or interest from secondary savings accounts at other banks. The AIS captures all interest reported by banks against your PAN. The Income Tax Department's data-matching algorithms compare reported income in your ITR with AIS data. If you omit ₹12,000 in FD interest from a secondary bank account, the CPC will issue a mismatch notice with additional tax, interest under Section 234A at 1% per month, and a potential penalty of 50% of the under-reported tax under Section 270A.

3. Choosing the Wrong ITR Form

Filing ITR-1 when you should have filed ITR-2 (because of capital gains from mutual fund redemptions, multiple house properties, or directorship in a company) results in a defective return notice under Section 139(9). You must then refile with the correct form within 15 days of receiving the notice. This wastes valuable time and delays your refund processing by 2 to 3 months. Check your AIS and demat account for any capital gains transactions before selecting ITR-1.

4. Not Declaring Exempt Income

Exempt income such as PPF maturity proceeds, interest on tax-free bonds, LTCG from equity up to ₹1 lakh (AY 2024-25), and agricultural income under ₹5,000 must still be reported in the ITR even though it is not taxed. The "Exempt Income" section in ITR-1 captures these amounts for information purposes. Omitting them triggers AIS mismatch alerts from the CPC. The department wants to see a complete picture of your financial transactions, even if they are not taxable.

5. Incorrect Bank Account Details for Refund

Entering a wrong IFSC code, account number, or providing a non-pre-validated bank account delays your refund by 30 to 90 days. The CPC sends refunds only to pre-validated bank accounts linked to your PAN on the e-Filing portal. If your account is not pre-validated, the refund bounces back and you must raise a refund re-issue request. Pre-validate your bank account under 'Profile Settings' then 'My Bank Account' on the portal before filing.

6. Not Reporting Dividend Income

Since FY 2020-21, dividend income from shares and mutual funds is taxable at slab rates in the hands of the investor. Many salaried employees who hold shares or equity mutual funds receive dividends but do not report them in ITR-1. The AIS captures every dividend payment reported by companies and fund houses. Even a ₹500 dividend from a Nifty 50 index fund must be declared under "Income from Other Sources".

7. Claiming Deductions Under Wrong Tax Regime

Claiming deductions under the New Tax Regime (which allows very few deductions) is the costliest error we encounter. If you select the New Tax Regime but enter Section 80C, 80D, and HRA deductions, the CPC will reject all those deductions and issue a demand for differential tax plus interest. Double-check that your deduction entries match the regime you have selected. Under the New Regime, only employer NPS (Section 80CCD(2)) and standard deduction are allowed.

ITR-1 vs ITR-2 vs ITR-3 vs ITR-4: Which Form Do You Need?

Selecting the wrong form is a common reason for defective return notices. Use this comparison to identify the correct form for your income profile.

If you are a salaried employee with no capital gains, foreign income, or business income, and your total income is within ₹50 lakh, ITR-1 Sahaj is your correct form. When in doubt, our ITR filing service team can review your income sources and recommend the right form.

After Filing: What Happens Next?

Your tax filing obligations do not end with submission. Here is what happens after you file and e-verify your ITR-1:

Processing by CPC Bengaluru

The Centralized Processing Centre (CPC) in Bengaluru processes your return and issues an intimation under Section 143(1). This intimation confirms one of three outcomes:

1. Refund determined - If excess TDS was deducted, the refund amount is confirmed and credited to your pre-validated bank account within 20 to 45 days
2. No demand, no refund - Your self-assessment was correct and the tax paid matches the computed liability
3. Demand raised - If the CPC finds discrepancies (e.g., incorrect deduction claims, unreported income), a demand notice is issued with the additional tax, interest, and penalty payable

What to Do If You Receive a Demand Notice

If you receive a demand under Section 143(1):

• Review the computation carefully against your original filing
• If the demand is correct, pay the differential tax through the e-Pay Tax facility on the portal
• If the demand is incorrect (due to a CPC processing error), file an online rectification request under Section 154 through the e-Filing portal
• If you disagree with the demand and rectification is not applicable, you can file an appeal before the Commissioner of Income Tax (Appeals)

Keep Records for 6 Years

Under the Income Tax Act, the department can scrutinise your return for up to 6 years from the end of the assessment year (or 10 years in cases involving concealed income exceeding ₹50 lakh). Retain all supporting documents including Form 16, investment proofs, bank statements, rent receipts, and the ITR-V acknowledgement for this period.

Understanding Form 16: A Detailed Breakdown

Form 16 is the single most important document for ITR-1 filing. Understanding its structure helps you fill the return accurately and catch errors early.

Form 16 Part A: TDS Certificate

Part A is generated directly from the TRACES portal by your employer and contains authenticated TDS information. It includes your employer's TAN (Tax Deduction and Collection Account Number), your PAN, the period of employment with that employer during the financial year, and quarter-wise details of TDS deducted and deposited with the government. Each entry shows the BSR code of the bank branch where the TDS was deposited, the challan serial number, date of deposit, and the amount. This is the same data that appears in your Form 26AS, so any mismatch between Part A and Form 26AS indicates a deposit error by your employer that must be resolved before filing.

Form 16 Part B: Salary Computation

Part B is prepared by your employer and contains the detailed computation of your taxable salary. It is structured in a logical flow that mirrors the ITR-1 form itself:

1. Gross Salary - Total salary including basic pay, dearness allowance, HRA, special allowance, bonus, commission, and any other allowances
2. Exemptions under Section 10 - Tax-free allowances such as HRA exemption (Section 10(13A)), Leave Travel Allowance (Section 10(5)), and children education allowance (Section 10(14))
3. Income Chargeable under Salary - Gross salary minus Section 10 exemptions
4. Standard Deduction - Flat ₹50,000 (Old Regime) or ₹75,000 (New Regime)
5. Professional Tax - Deducted under Section 16(iii), varies by state (maximum ₹2,500 per year)
6. Net Salary Income - After standard deduction and professional tax
7. Income from House Property - If declared to employer
8. Income from Other Sources - If declared to employer for TDS purposes
9. Gross Total Income - Sum of all income heads
10. Chapter VI-A Deductions - 80C, 80D, 80CCD, 80G, 80TTA, and other deductions declared to employer
11. Total Taxable Income - After all deductions
12. Tax Computed - Based on applicable slab rates
13. Tax Payable after Rebate and Cess - Final tax amount
14. TDS Deducted - Amount deducted from your salary across the year

Transfer the values from Form 16 Part B directly into the corresponding fields of ITR-1. If you have income or deductions that you did not declare to your employer (for example, FD interest from a personal bank account or additional Section 80G donations), add them manually in the ITR form.

How to Use AIS and TIS for Accurate Filing

The Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) are two powerful tools that help you file an accurate ITR-1.

Annual Information Statement (AIS)

AIS is available on the e-Filing portal under e-File then Income Tax Returns then View AIS. It shows every financial transaction reported against your PAN by third parties including:

• Salary reported by your employer through Form 24Q
• Interest from savings accounts, fixed deposits, and recurring deposits reported by banks
• Dividend income reported by companies and mutual fund houses
• Securities transactions reported by stock exchanges and depository participants
• Property transactions reported by registrars and stamp duty authorities
• Foreign remittances reported under the Liberalised Remittance Scheme (LRS)
• TDS and TCS credits from all deductors and collectors

If you find any transaction in AIS that is incorrect or does not belong to you, use the feedback mechanism to flag it. Select the transaction and provide feedback as "Information is not fully correct" or "Information relates to other person/year". The department considers your feedback during processing.

Taxpayer Information Summary (TIS)

TIS is a derived summary from AIS that shows aggregated values for each income category. For example, if you have savings accounts in three banks, TIS shows the total interest from all three in one line. Use TIS to cross-check the totals you enter in your ITR form. If the TIS total for savings interest is ₹18,500, ensure you report the same amount in your ITR-1 under "Income from Other Sources".

Section 87A Tax Rebate: Zero Tax Filing for Salaried Employees

Many salaried employees with moderate incomes can achieve zero tax liability through the Section 87A rebate. Understanding how this rebate works is critical for correct ITR-1 filing.

How Section 87A Works

Section 87A provides a direct rebate (reduction) from the tax calculated on your total income:

• Old Tax Regime - Rebate of up to ₹12,500 if your total taxable income does not exceed ₹5,00,000. This effectively makes income up to ₹5 lakh tax-free under the Old Regime
• New Tax Regime - Rebate of up to ₹25,000 if your total taxable income does not exceed ₹7,00,000. Combined with the ₹75,000 standard deduction, salaried employees with gross salary up to ₹7,75,000 can pay zero income tax under the New Regime

Zero Tax Calculation Example Under New Regime

If your employer has deducted TDS despite your income being within the rebate threshold, you can claim a full refund by filing ITR-1. Many employers deduct TDS conservatively in the early months before receiving the full declaration of deductions, resulting in excess deduction that is refunded after ITR processing.

Special Cases for Salaried Employees

Employees Who Changed Jobs During the Year

If you switched employers during FY 2024-25, you will receive two Form 16s from your previous and current employer. You need to combine the income from both forms in your ITR-1. The key points to remember are:

• Add the gross salary from both Form 16s to get your total gross salary for the year
• The standard deduction of ₹50,000 (or ₹75,000 under New Regime) applies only once, not twice. The portal enforces this limit automatically
• Verify TDS credits from both employers in Form 26AS. Both employers should have separate TAN entries and the TDS amounts from each should match their respective Form 16 Part A
• If you did not declare your previous employer's income to your new employer using Form 12B, your new employer may have under-deducted TDS because they computed tax only on the salary they paid. This results in a tax shortfall. Calculate the additional tax payable and pay it as self-assessment tax using Challan 280 before filing your return
• Section 10 exemptions like HRA and LTA may have been claimed partially with each employer. Recalculate the actual eligible exemption for the full year and enter the correct figure in ITR-1

Employees with Arrears Received

If you received salary arrears during the year (for example, a pay revision effective from a previous year), the full arrear amount is taxable in the year of receipt. However, you can claim relief under Section 89 to reduce the additional tax burden. File Form 10E online on the e-Filing portal before filing your ITR to claim this relief. The portal provides a built-in calculator for Section 89 relief computation.

Employees with Multiple House Properties

If you own more than one house property, you cannot file ITR-1. Even if the second property is vacant and generates no income, you must use ITR-2. The second property is deemed to be let-out, and its notional rental value is taxable.

Related Resources

• Income Tax Return Filing Service - Professional ITR filing by our Tax Professionals, starting at ₹999
• ITR-1 Sahaj Filing Service - Dedicated ITR-1 filing service for salaried employees
• TDS Return Filing - For employers and businesses who need to file quarterly TDS returns
• Income Tax Notice Response - Expert help responding to demand notices, scrutiny, and defective return notices
• Income Tax Calculator - Compare your tax liability under Old vs New Regime instantly
• TDS Calculator - Check TDS rates and compute TDS on salary, rent, and professional fees
• GST Registration - Required if you have business income alongside salary
• Digital Signature Certificate - For DSC-based e-verification of your ITR

Summary

Filing ITR-1 Sahaj as a salaried employee is a straightforward 9-step process that takes 30 to 60 minutes on the free government e-Filing portal. The key steps are: collecting Form 16 and supporting documents, logging in to the portal, selecting ITR-1 and your tax regime, verifying pre-filled salary data, entering house property and other income, claiming Chapter VI-A deductions, reviewing the tax computation, paying any outstanding tax, and e-verifying within 30 days. The deadline for AY 2025-26 is 31st July 2025, and late filing attracts penalties of ₹1,000 to ₹5,000 plus 1% monthly interest on unpaid tax.

Choose between the Old and New Tax Regime based on your total deductions. If your combined deductions and exemptions exceed ₹3,75,000, the Old Regime typically saves more tax. Always cross-verify your Form 16 with Form 26AS and AIS before filing to prevent mismatch notices. If you need professional help at any stage, our team of experienced tax professionals at IncorpX handles the entire ITR filing process for salaried employees, so you can file accurately and on time.