Salaried Individuals for AY 2025-26

This service enables Salaried Individuals for AY 2025-26, individual taxpayers to file ITR-1 either online through the e-Filing portal or by accessing the offline excel and html utility. This user manual covers the process for filing ITR-1 through the online mode.

General

Registered user on the e-Filing portal with valid user ID and password

Status of PAN is active

Residential Status of person is Resident

Others

PAN and Aadhaar are linked (recommended)

Please Note: If your PAN is not linked with your Aadhaar, your PAN is made inoperative. In that case you will get a ticker message “Your PAN is made inoperative as it is not linked with Aadhaar. Some of the accesses may be limited. You can link and make your PAN operative after payment u/s 234H.”

Pre-validate at least one bank account for issue of refund and add at least one bank account under My Bank account on portal under Validation in progress status for filing the return successfully

Valid mobile number linked with Aadhaar / e-Filing portal / your bank / NSDL / CDSL (for e-Verification)

Download the offline utility or avail a third-party software (If using offline mode)

Form at a Glance

ITR-1 has five pre-filed sections that need to be validated/ edited before submitting it, and one summary section which is required to be reviewed for tax computation. The sections are as follows:

Personal Information

Gross Total Income

Total Deductions

Tax Paid

Total Tax Liability

Here is a quick tour of the various sections of ITR-1:

Personal Information

In the Personal Information section of the ITR, you need to validate the pre-filled data which is auto-filled from your e-Filing profile. You will not be able to edit some of your personal data directly in the form. However, can make the necessary changes by going to profile section. You can edit your contact details, filing type details and bank details in the form.

Please Note:

The Finance Act 2023 has amended the provisions of Section 115BAC to make New Tax Regime the default tax regime for the assesses being an Individual, HUF, AOP, BOI and AJP. You do not want to pay tax according to the new tax regime; you will have to explicitly opt out of it and choose to be taxed under the old tax regime.

 If you want to opt out of New Tax Regime Select “Yes” in the radio button in the Filing section.

To exercise this option, the assesses having income (other than income from a business or profession) must indicate choice of tax regime in the return of income to be furnished for the relevant assessment year under Section 139(1).