Sahaj ITR Form: Who Can File with ITR-1 in 2025?

June 9, 2025 By: Shalini Bhardwaj

Filing income tax returns has become easier for salaried individuals with the Sahaj ITR-1 form. This is the most used and simplest ITR form available for taxpayers whose income is mainly from salary or pension. For the financial year 2024-25, crores of Indian employees are expected to use this form to file their returns by the deadline.

Sahaj ITR-1 Form: Best for Income up to ₹50 Lakh

If your total income in the financial year is up to ₹50 lakh and you earn only from salary, pension, or one house property, then ITR-1 is for you. This form is easy to fill out and is ideal for those who do not have complex income sources.

You can use Sahaj ITR-1 only if:

• Your total income is up to ₹50 lakh
• You earn from salary, pension, or one house property
• You do not have income from business, profession, or more than one property
• Your long-term capital gain is up to ₹1.25 lakh (from stocks or mutual funds)
• You have no income from lottery or race winnings

Old vs New Tax Regime: Who Pays Tax and Who Doesn’t?

Under the old tax regime, if your total income is up to ₹2.5 lakh, you don’t need to pay income tax. However, under the new tax regime, this basic exemption limit increases to ₹3 lakh, and with rebate benefits, income up to ₹7 lakh becomes tax-free. Also, in Budget 2024, a ₹50,000 standard deduction was added in the new regime. So, effectively, income up to ₹7.5 lakh becomes tax-free in the new system.

Form 16 Required for Filing Returns with Sahaj ITR

Employees must collect Form 16 from their employer to file income tax returns. This form includes salary details, TDS deductions, and other tax-related data. The Income Tax Department has made it mandatory to report long-term capital gains in ITR forms this year, even when filing ITR-1.

From June 15, companies are required to issue Form 16 to their staff. Most employers now provide it in digital format, which taxpayers can directly upload to the ITR portal. Once uploaded, the portal auto-fills your income and TDS details from Form 16.

Taxpayers Must Check Rules Before Selecting the ITR Form

Choosing the wrong ITR form can lead to rejection of your return. That’s why salaried people should check all the rules before choosing Sahaj ITR-1. If you do not meet the basic conditions, you must file returns using other forms like ITR-2 or ITR-3, depending on your income sources.