ITR-1 AY 2024-25: Eligibility, Ineligibility, and Required Details

Eligibility to File ITR-1 Sahaj AY 2024-25:

Income Sources:

Income from Salaries

Income from One House Property

Income from Other Sources (e.g., Interest Income)

Ineligibility to File ITR-1 Sahaj AY 2024-25:

Individuals falling under the following categories are not eligible to file ITR-1 Sahaj for AY 2024-25:

Total Income Exceeds Rs. 50 Lakh:

Individuals with total income exceeding Rs. 50 lakh cannot use ITR-1 Sahaj.

  • Director in a Company:

Individuals who are directors in a company during the financial year.

  • Invested in Unlisted Equity Shares:

Those who have invested in unlisted equity shares.

  • TDS Deducted u/s 194N:

Individuals for whom tax has been deducted at source (TDS) under section 194N.

  • Deferred Income Tax on ESOP:

Individuals for whom income tax is deferred on Employee Stock Ownership Plan (ESOP).

Details Required to File ITR-1 Sahaj AY 2024-25:

Part A – General Information:

How to read Notice under section 139(9), 142(1), 148, 153C

ITR Filing Sections 139(1), 139(4), 139(5), and 119(2)(b)

ITR1 AY 2024-25 #cadeveshthakur (1)
ITR1 AY 2024-25 #cadeveshthakur (1)

Part B – Gross Total Income:

ITR1 AY 2024-25 #cadeveshthakur (2)
ITR1 AY 2024-25 #cadeveshthakur (2)

Part C – Deductions and Taxable Total Income:

Deductions under Section 80C to 80U

Benefits of Home Loans in India

ITR1 AY 2024-25 #cadeveshthakur (3)
ITR1 AY 2024-25 #cadeveshthakur (3)

Part D – Computation of Tax Payable:

Form 16A

Form 16C

Form 16

Explanation of Sections 234A, 234B, and 234C

Explanation of Sections 234F and 234E

Tax Deducted At Source (TDS)

Tax Collected At Source (TCS)

ITR1 AY 2024-25 #cadeveshthakur (4)
ITR1 AY 2024-25 #cadeveshthakur (4)

Part E – Other Information:

Explanation of Advance Tax


  • Declaration of Correctness
  • Verification by the taxpayer

Additional Considerations:

Linking Aadhaar on the Income Tax Website



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