Filing Income Tax Return (ITR-1) is mandatory for eligible taxpayers to declare their income, claim deductions, and avoid penalties. In 2025, the process remains simple, but knowing the required documents and correct procedure ensures a smooth filing experience.
Who Can File ITR-1? (Salaried Individuals & Pensioners)
ITR-1 (Sahaj) is for residents with income from:
- Salary/Pension
- One House Property(excluding loss cases)
- Other Sources (Interest, Dividends, etc.) – Up to ₹5,000 taxable
- Total income up to ₹50 lakh
Who CANNOT use ITR-1?
- Business income earners
- Capital gains taxpayers
- Those with foreign assets/income
- Agricultural income above ₹5,000
Documents Required for ITR-1 Filing (2025)
1. Personal & Employment Details
- PAN Card
- Aadhaar Card (Linked with PAN)
- Bank Account Details (for refund)
- Form-16 (from employer)
2. Income Proofs
- Salary slips (if Form-16 is incomplete)
- Interest Certificates (from banks/post office for savings, FDs, etc.)
- Rental Income Details (if applicable)
- Other Income Proofs (dividends, family pension, etc.)
3. Tax-Saving Investment Proofs (Under Section 80C, 80D, etc.)
- PPF, ELSS, NSC, LIC receipts
- Home Loan Interest Certificate (if claiming deduction)
- Health Insurance Premium Receipts
- Donation Receipts (80G, if applicable)
4. Pre-Filled Details (From AIS & Form 26AS)
- Verify Annual Information Statement (AIS) on the Income Tax Portal.
- Check Form 26AS for TDS/TCS details.
- Add interest income (banks, post office etc.).
Common Mistakes to Avoid
- Not reporting interest income
- Incorrect HRA claims
- Missing tax-saving investment proofs
- Forgetting to e-verify after filing
Benefits of Filing ITR-1 Early (2025)
✔ Faster Refunds (if applicable)
✔ Avoids Last-Minute Errors
✔ Easy Loan/ Visa Processing
✔ No Late Fee Penalty (if filed by due date)
Final Thoughts
Filing ITR-1 is quick and hassle-free if you have all documents ready. Start early, verify income details, and e-verify promptly to avoid notices.