❌ Not Eligible to File ITR-1 Sahaj AY 2025-26
Individuals cannot file ITR-1 Sahaj AY 2025-26 if any of the following conditions apply:
- Non-resident individuals or Hindu Undivided Families (HUFs)
- Total income exceeds ₹50 lakh
- More than one house property or loss to be carried forward
- Agricultural income exceeds ₹5,000
- Income includes capital gains exceeding the threshold:
- LTCG under section 112A exceeding ₹1.25 lakh
- Any capital loss carried forward
- Income from business or profession
- Investment in unlisted equity shares
- Holding the position of director in any company
- Ownership of foreign assets or earning foreign income
📅 Revised Due Date to File ITR-1 Sahaj AY 2025-26
The last date to file ITR-1 Sahaj AY 2025-26 was initially 31st July 2025, but it has now been extended to:
🗓 15th September 2025
This extension provides more time to taxpayers to submit their returns without penalty.
📊 Quick Eligibility Summary
| Criteria | Eligible ✅ | Ineligible ❌ |
|---|---|---|
| Resident Individual | Yes | No – NRI or HUF |
| Total Income ≤ ₹50 lakh | Yes | No – Above ₹50 lakh |
| Only One House Property | Yes | No – More than one/loss |
| Interest from Savings/FDs | Yes | Yes |
| Agricultural Income ≤ ₹5,000 | Yes | No – Above ₹5,000 |
| Capital Gains within Limit | Yes | No – LTCG > ₹1.25 lakh |
| Business or Profession Income | No | Yes |
| Director in Company | No | Yes |
| Investment in Unlisted Shares | No | Yes |
| Foreign Income or Assets | No | Yes |
📝 Important Advice Before Filing ITR-1 Sahaj AY 2025-26
Before selecting the ITR-1 Sahaj AY 2025-26 form, double-check all sources of income, ownership status, and eligibility conditions. Filing the wrong form may lead to the return being considered defective, or attract a notice from the tax department.
It is advisable to verify all your documents including Form 16, Form 26AS, Annual Information Statement (AIS), and bank interest details before proceeding with the submission.
🔍 Final Thoughts on ITR-1 Sahaj AY 2025-26
The ITR-1 Sahaj AY 2025-26 is one of the simplest income tax return forms but is meant for very specific cases. If your income profile is straightforward, this form is ideal. However, even a small deviation in eligibility—like capital gains or foreign income—will require a different ITR form.
Stay informed, stay compliant, and always review the rules before filing.
📌 FAQ – ITR-1 Sahaj AY 2025-26
❓1. What is ITR-1 Sahaj AY 2025-26?
ITR-1 Sahaj AY 2025-26 is a simplified income tax return form for individual taxpayers with income up to ₹50 lakh from salary, one house property, and interest income.
❓2. Who can file ITR-1 Sahaj for AY 2025-26?
You can file ITR-1 Sahaj AY 2025-26 if you are a resident individual and your total income (before deductions) is up to ₹50 lakh, including:
Salary/Pension
Income from one house property (without loss carry forward)
Interest income
Agricultural income up to ₹5,000
❓3. Who cannot file ITR-1 Sahaj AY 2025-26?
You cannot use ITR-1 Sahaj if:
You’re a director in a company
You have business/professional income
Your total income exceeds ₹50 lakh
You have more than one house property or carry forward losses
You have foreign assets/income
You’ve invested in unlisted equity shares
You have capital gains exceeding ₹1.25 lakh under Section 112A
❓4. Is agricultural income allowed in ITR-1 Sahaj AY 2025-26?
Yes, agricultural income up to ₹5,000 is allowed under ITR-1 Sahaj. If it exceeds ₹5,000, you must use a different ITR form.
❓5. What is the due date to file ITR-1 Sahaj AY 2025-26?
The extended last date to file ITR-1 Sahaj for AY 2025-26 is 15th September 2025.
❓6. Can I report capital gains in ITR-1 Sahaj AY 2025-26?
No. Capital gains, including short-term or long-term, cannot be reported in ITR-1 Sahaj if they exceed permitted limits (e.g., LTCG > ₹1.25 lakh). You must use ITR-2 or another appropriate form.
❓7. Can NRIs file ITR-1 Sahaj for AY 2025-26?
No, only resident individuals can file ITR-1 Sahaj AY 2025-26. NRIs must use ITR-2 or another applicable form.
❓8. Can I claim deductions like 80C or 80D in ITR-1 Sahaj AY 2025-26?
Yes, deductions under Chapter VI-A (like 80C, 80D, 80G, etc.) can be claimed while filing ITR-1 Sahaj, as long as you’re otherwise eligible to use the form.
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