Who Should File ITR-1?
Resident Individuals with:
Total income up to ₹50 lakh
Income from salary or pension
Income from one house property (excluding cases with brought forward loss)
Income from other sources (interest, family pension, etc.)
Agricultural income up to ₹5,000
Long-term capital gain under section 112A up to ₹1.25 lakh
Not eligible:
Non-residents, RNORs
Individuals with income above ₹50 lakh
Those with more than one house property
Income from business or profession
Directors in a company
Income from lottery, racehorses, or unlisted equity shares
Agricultural income above ₹5,000
Taxable capital gains (other than specified above)
Required Documents for ITR-1 Filing
| Document Type | Details/Description |
|---|---|
| PAN Card | Self-attested copy |
| Aadhaar Card | Self-attested copy |
| Bank Account Details | Passbook or statement for all accounts |
| Form 16 | TDS certificate from employer (if salaried) |
| Form 16A/16B/16C | TDS certificates for interest, rent, or property sale |
| Form 26AS & AIS | Tax credit and Annual Information Statement |
| Salary Slips | For salary income verification |
| Investment Proofs | For deductions under Section 80C, 80D, etc. |
| Rent Receipts | If claiming HRA |
| Home Loan/Interest Certificates | If claiming deductions for home loan interest |
| Advance Tax/Challan Details | Proof of advance tax or self-assessment tax paid |
| Previous Year’s ITR | For reference and carry-forward of losses, if any |
| Other Income Proofs | Interest certificates, dividend statements, etc. |
Note: ITR-1 is an annexure-less form. No documents are to be attached, but you must retain them for future reference or assessment.
ITR-1 Filing Online: Step-by-Step Process
1. Collect and Organize Documents
Gather all required documents and proofs before starting the filing process.
2. Login to the Income Tax Portal
Use your PAN and password to log in. Register if you are a new user.
3. Select the Assessment Year and ITR-1 Form
Choose the correct assessment year (e.g., AY 2025-26 for FY 2024-25). Select ITR-1 as the return type.
4. Fill in Personal and Income Details
Enter personal information (auto-filled from profile; update if needed). Provide details of salary, house property, and other income. Declare all eligible deductions.
5. Validate and Preview Return
Review all entries for accuracy. Preview the return before submission.
6. Submit and E-Verify
Submit the return online. E-verify using Aadhaar OTP, EVC (Electronic Verification Code), net banking, or by sending a signed ITR-V to CPC. E-verification is mandatory to complete the filing process.
ITR-1 Filing Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm you meet all ITR-1 eligibility criteria |
| Document Collection | Gather all required documents and proofs |
| Bank Account Pre-validation | Ensure at least one bank account is pre-validated for refunds |
| PAN-Aadhaar Linking | PAN must be linked with Aadhaar |
| Income and Deduction Details | Enter all sources of income and eligible deductions |
| Tax Payment Verification | Confirm all advance/self-assessment tax payments are reflected |
| E-Verification | Complete e-verification within 30 days of filing |
| Deadline Compliance | File before the due date to avoid penalties |
Frequently Asked Questions (FAQs)
Who is eligible to file ITR-1?
Resident individuals with total income up to ₹50 lakh from salary, one house property, and other sources (with certain limits) can file ITR-1.
What are the key documents required for ITR-1 filing?
PAN, Aadhaar, bank statements, Form 16, Form 26AS, investment proofs, and other income documents.
What is the due date for ITR-1 filing?
Generally, July 31st of the assessment year, unless extended by the government.
How do I e-verify my ITR-1?
You can e-verify using Aadhaar OTP, EVC, net banking, or by sending a signed ITR-V to the CPC. E-verification is mandatory to complete the process.
What happens if I miss the filing deadline?
Late filing attracts a penalty and may result in loss of certain benefits like carry-forward of losses and interest on refunds.
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