Who Should File ITR-1 in 2025? Required Documents, Eligibility & Key Guidelines Explained

ITR-1 Filing Guide for 2025: Who Should File It, What Documents Are Needed & What Precautions to Take

The Income Tax Department has now released the Excel utilities for ITR-1 and ITR-4 for Assessment Year 2025–26. This marks the beginning of the tax return filing season, and salaried individuals must be aware of which form they are eligible for and what documents are required.

One of the most commonly used forms for salaried taxpayers is ITR-1 (Sahaj). If you're a salaried individual or earning income from limited sources, here's everything you need to know about filing ITR-1 for the Financial Year 2024–25.

✅ Who Can File ITR-1 in 2025?

ITR-1 is applicable for resident individuals whose:

• Total income is up to ₹50 lakh during the financial year.

• Sources of income include:

  • Salary or pension

  • Income from one house property

  • Income from other sources like interest from savings/fixed deposits, income tax refund interest, family pension, etc.

  • Agricultural income up to ₹5,000

🔴 Note: ITR-1 cannot be used if you have:

• Capital gains

• Business or profession income

• More than one house property

• Foreign income or foreign assets

• Tax deducted under Section 194N

📋 Essential Documents Needed to File ITR-1

Although ITR forms are annexure-less (meaning you don’t need to attach documents), you must keep the following records for verification:

1. Form 16 – Issued by your employer.

2. Annual Information Statement (AIS) – For income details.

3. Form 26AS – Reflects TDS/TCS and tax payments.

4. Bank Statements/Passbook – For interest income tracking.

5. Investment Proofs – ELSS, PPF, LIC, tuition fees, etc.

6. Rent Receipts – If claiming HRA.

7. Premium Receipts – Health or life insurance premiums for Section 80D claims.

8. PAN and Aadhaar details

9. Correct Bank Account Information – For refunds.

⚠️ Keep all these documents safely as the tax department may ask for proof during scrutiny or assessment.

🧑‍💼 What Job Information Should Be Shared in ITR-1?

It’s essential to disclose your employment type while filing ITR:

• Central Government Employee

• State Government Employee

• PSU Employee

• Private Sector Employee

• Pensioner

This helps the Income Tax Department classify your income accurately.

🧐 Precautions to Take While Filing ITR-1

1. Verify Pre-Filled Details: Cross-check your name, PAN, contact details, and bank information.

2. Choose the Correct Tax Regime: Old vs New Tax Regime—pick the one that benefits you most.

3. Reconcile Income & Taxes: Match the data from AIS and Form 26AS with your records.

4. Validate Deductions: Ensure all exemptions and deductions claimed under Sections 80C, 80D, etc., are backed by valid documents.

📅 Important Tip: Don’t Wait Till the Deadline

Filing early gives you time to correct errors, revise your return if needed, and avoid last-minute penalties. The usual deadline for ITR filing is 31st July 2025, unless extended by the government.

🧾 Conclusion: File ITR-1 Smartly in 2025

If you're a salaried individual earning below ₹50 lakh, then ITR-1 is your go-to form. The process has become smoother with pre-filled forms and easy-to-use utilities, but caution is still key. Collect the right documents, review them carefully, and file your return well before the deadline.