ITR-1 SAHAJ Explained: Download, Eligibility, Excel Utility & Filing Guide [2025-26]

The Income Tax Return Form ITR-1, commonly known as SAHAJ, is the simplest and most widely used form for salaried individuals in India. The Income Tax Department has released the utility for Assessment Year (AY) 2025-26, enabling individuals to file their returns efficiently and accurately.

This guide offers a comprehensive explanation of who can file ITR-1, how to download and use the Excel-based utility, the purpose of the validation and schema files, and best practices to ensure error-free filing.

What is ITR-1 SAHAJ?

ITR-1 SAHAJ is an Income Tax Return form used by resident individuals (other than not ordinarily resident) whose total income is up to ₹50 lakh. It is designed to cover taxpayers with simple income sources such as salary, pension, one house property, interest income, and certain capital gains.

This form is ideal for salaried employees and pensioners who do not have business or professional income or complex investment structures.

Eligibility for Filing ITR-1 for AY 2025-26

You can file ITR-1 if you meet the following criteria:

• You are a resident individual (not HUF or company)
• Your total income is up to ₹50 lakh
• Your sources of income include:
  • Income from Salary or Pension
  • Income from One House Property
  • Income from Other Sources (Interest, etc.)
  • Long-Term Capital Gains under section 112A up to ₹1.25 lakh
  • Agricultural income up to ₹5,000

Note: Individuals with income from business or profession, multiple house properties, or foreign assets are not eligible to use ITR-1.

Who Should Not Use ITR-1?

• Individuals who are non-residents or not ordinarily residents
• Individuals with total income exceeding ₹50 lakh
• Income from more than one house property
• Income from business or profession
• Capital gains (other than 112A exemption up to ₹1.25 lakh)
• Holding foreign assets or having foreign income
• Director in a company

Download ITR-1 Utility and Schema for AY 2025-26

The Income Tax Department provides an Excel-based utility to help taxpayers prepare and submit ITR-1 returns offline. Below are the official download links:

🔗 Excel-Based Utility (Version 1.0) – 3.35 MB: Download Utility ZIP

📅 Date of Release: 30-May-2025

🔗 Schema (16.8 KB): Download Schema ZIP

📅 Date of Release: 30-May-2025

🔗 Validations PDF (444 KB): Download Validation Rules

📅 Date of Release: 30-May-2025

How to Use the ITR-1 Excel Utility

1. Download the ZIP file and extract it to your computer
2. Open the Excel utility (make sure macros are enabled)
3. Fill out your personal, income, deduction, and tax details
4. Validate each section using the provided buttons
5. Generate a JSON file after completing the form
6. Login to the Income Tax e-Filing portal
7. Upload the JSON file under the “e-File → Income Tax Return” section

You can verify your return using Aadhaar OTP, net banking, or Digital Signature Certificate (DSC).

Benefits of Using ITR-1

• Simplified form for salaried individuals
• Quick to fill, especially using the prefilled JSON on the portal
• Suitable for income under common heads (salary, interest, one house)
• Easy validation using downloadable Excel utility

System Requirements to Use Excel Utility

• Microsoft Excel 2010 or later
• Windows 7 or higher (64-bit preferred)
• Edge browser installed (required for some functionality)
• Active internet connection for e-filing

Tip: Always download the latest utility and schema version from the official Income Tax website.

Deadline for Filing ITR-1 for AY 2025-26

The due date for filing ITR-1 for individuals (not requiring audit) for AY 2025-26 is July 31, 2025. If you miss the deadline, you may still file a belated return by December 31, 2025, but with penalties.

Common Mistakes to Avoid

• Incorrect PAN or Aadhaar linkage
• Not declaring exempt income (e.g., PF, gratuity)
• Forgetting to claim deductions under Section 80C, 80D, etc.
• Submitting return without validation
• Failure to e-verify the return

Conclusion

Filing ITR-1 SAHAJ for AY 2025-26 is straightforward if your income sources fall under the eligible criteria. Using the official Excel utility makes the process more accurate, and the schema and validation files help ensure your return complies with all rules.

Make sure to download the latest files from the Income Tax website, fill them correctly, and submit well before the deadline to avoid penalties. By filing your return on time, you stay compliant and maintain a clean financial record with the Income Tax Department.