File ITR-1 (Sahaj) Online User Manual - Income Tax Department
File ITR-1 (Sahaj) Online User Manual - Income Tax Department
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File ITR-1 (Sahaj) Online User Manual File ITR-1 (Sahaj) Online User Manual
The pre-�lling and �ling of ITR-1 service is available to registered users on the e-
Filing portal. This service enables individual taxpayers to �le ITR-1 either online
through the e-Filing portal or by accessing the o�ine excel and html utility. This user
manual covers the process for �ling ITR-1 through the online mode.
General
Others
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3.1 Purpose
Income Tax Return is the form in which taxpayer �les information about income and
tax thereon to the Income Tax Department on annual basis. Form ITR-1 can be used
by Resident Individuals ful�lling criteria as per 3.2 below for �ling their Income Tax
Return in old or new tax regime.
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ITR-1 has �ve pre-�led sections that need to be validated/ edited before submitting it,
and one summary section which is required to be reviewed for tax computation. The
sections are as follows:
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Filing Type Details
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Bank Details
Please Note:
1. The Finance Act 2023 has amended the provisions of Section 115BAC to
make New Tax Regime the default tax regime for the assessee being an
Individual, HUF, AOP, BOI and AJP. You do not want to pay tax according to
the new tax regime, you will have to explicitly opt out of it and choose to be
taxed under the old tax regime.
2. If you want to opt out of New Tax Regime Select “Yes” in the radio button
in the Filing section. To exercise this option, the assessee having income
(other than income from a business or profession) must indicate choice of
tax regime in the return of income to be furnished for the relevant
assessment year under Section 139(1).
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(/iec/ In the Gross Total Income section, you need to review the pre-�lled information and
con�rm/ edit your income source details from salary / pension, house property, long
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term capital gains u/s 112A, and other sources (such as interest income, family
pension, etc.). You can also add details of exempt income, if any.
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Income from Salary
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Income from one House Property and details of interest on borrowed capital
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Income from Other Sources
Exempt Income
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4.3 Total Deductions
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In the Total Deductions section, you need to add, delete, and con�rm any deductions
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applicable to you to claim under Chapter VI-A of the Income Tax Act.
Note:
From AY 2025-26 you need to provide some additional information for claiming
Deductions.
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Please Note:
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For A.Y 25-26, Default Regime is New Tax Regime. If you have not opted for Old Tax
Regime, only Deductions Register
//eportal.incometax.gov.in/iec/foservices/#/login) under Section 80CCD (2)- Employers Contribution to Tier-1
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NPS Account and Section 80CCH - Amount deposited in the Agniveer Corpus Fund
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4.4 Tax Paid
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In the Tax Paid section, you need to con�rm taxes paid by you in the previous year.
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Tax details include TDS from Salary / Other than Salary as furnished by Payer(s), TCS,
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Advance Tax and Self-Assessment Tax.
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You can �le and submit your ITR through the following methods:
Follow the below steps to �le and submit the ITR through online mode:
Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click e-File > Income Tax Returns > File Income Tax
Return.
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Step 3: Select Assessment Year as 2025–26 and Mode of �lling as Online, then click
Continue
Step 4: In case you have already �lled the Income Tax Return and it is pending for
submission, click Resume Filing. In case you wish to discard the saved return and
start preparing the return afresh,click Start New Filing.
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Step 5: Select Status as applicable to you and click Continue to proceed further.
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Step 7: Once you have selected the ITR applicable to you, note the list of documents
needed and click Let’s GetRegister
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Step 8: Select the checkbox applicable to you regarding reason for �ling ITR and click
Continue.
Step 9: For AY 2025-26 New Tax Regime is the default Tax Regime. Option “No” will
be Auto Selected for the question “If you want to opt out of New Tax Regime”. Select
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“Yes” in the Personal Information Section, if you wish to �le your return under Old Tax
Regime.
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Review your pre-�lled data and edit it if necessary. Enter the remaining / additional
(/iec/ data (if required). Click Con�rm at the end of each section.
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Please note:
Before selecting the tax regime, please note that certain deductions and exemptions
are not available in the new tax regime. To know more refer to video on Old vs. New
tax Regime (Part-1)
Step 10: Enter/ Edit your income and total deductions details in the different
sections. After completing and con�rming all the sections of the form, click Proceed.
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After clicking on total tax liability, you will be shown a summary of your tax
computation based on the details provided by you. If there is tax liability payable
based on the computation, you will get the Pay Now and Pay Later options at the
bottom of the page.
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Note:
Step 10a(i) : If you click on “Pay Now” you will be redirected to e-pay Tax service.
Click Continue.
• Note: You will be taken to e-Pay Tax page on the portal for making tax
payment after you click Continue. Refer to e-Pay Tax user manuals to learn
more.
Step 10a(ii): After successful payment through e-Filing portal a success message is
displayed. Click Back to Return Filing to complete �ling of ITR.
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Step 10b: In case there is no tax liability (No Demand / No Refund) or if you are
eligible for a Refund
Click Preview Return. If there is no tax liability payable, or if there is a refund based on
tax computation, you will be taken to the Preview and Submit Your Return page.
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Step 11: On the Preview and Submit Your Return page, select the declaration
checkbox and click Proceed to Validation
Note: If you have not involved a tax return preparer or TRP in preparing your return,
you can leave the textboxes related to TRP blank.
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Note: If you are shown a list of errors in your return, you need to go back to the form
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to correct the errors. If there are no errors, you can proceed to Preview your return.
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Step 13: Click on Preview of Return and proceed to validation
Step 14: Once return is successfully validated with Upload level validation then click
on Proceed to Veri�cation
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Step 15: On the Complete your Veri�cation page, select your preferred option and
click Continue.
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(/iec/ Verify Now) is the easiest way to verify your ITR – it is quick, paperless, and safer
than sending a signed physical ITR-V to CPC by speed post.
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Note: In case you select e-Verify Later, you can submit your return, however, you will
be required to verify your return within 30 days of �ling of your ITR.
Step 16: On the e-Verify page, select the option through which you want to e-Verify
the return and click Continue.
Note:
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