ITR 1 Return Filing
RecommendedWith 1 employer
E-file your individual income tax returns (ITR 1, ITR 2) with professional support.
Select the option that matches your requirement. Our team will confirm the scope before starting your application.
With 1 employer
Government fees and third-party charges apply where mentioned.
Filing an Income Tax Return is a crucial duty of every taxpayer in India. It involves reporting all sources of income, deductions, tax payments, and tax liabilities to the Income Tax Department. Filing early can help avoid errors and last-minute technical difficulties.
LegallensIndia simplifies the Income Tax e-Filing process by guiding taxpayers through pre-filled information, income-source selection, tax-regime comparison, return submission, and confirmation.
Whether you are an individual or a business owner, LegallensIndia helps make ITR filing quick, accurate, and convenient.
Log in to your existing account or create a new account to begin filing.
Select salary, business, capital gains, interest, dividends, or any other applicable income source.
Use the available pre-filled information fetched from the Income Tax Department and verify it for accuracy.
Compare the old and new tax regimes and select the appropriate option.
Submit the Income Tax Return and receive confirmation from the Income Tax Department.
An Income Tax Return is a form used by taxpayers to report income details and tax payments to the Income Tax Department.
Seven ITR forms—ITR-1 through ITR-7—are available for income tax e-filing. The correct form depends on the taxpayer's income sources, total income, and category, such as individual, Hindu Undivided Family, firm, or company.
Taxpayers should accurately complete the appropriate return within the specified deadline to comply with income tax law.
The obligation to file an ITR primarily arises when gross total income exceeds the applicable basic exemption limit. The limit can depend on age and the tax regime chosen.
The old tax regime allows various deductions and exemptions, while the new tax regime provides revised slab rates but restricts many deductions.
| Income Range | Income Tax Rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
The Union Budget 2025 introduced the following slab structure under the new tax regime:
| Income Range | Income Tax Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Income tax e-filing uses different return forms designed for different taxpayer categories. The available forms range from ITR-1 to ITR-7, and the appropriate form depends on the taxpayer, total income, and sources of income.
For Financial Year 2024-25, the content provides the following filing dates:
| Document Category | Documents |
|---|---|
| General Documents | PAN, Aadhaar linked with PAN, and bank-account details. |
| Salary Income | Salary slips, rent receipts for HRA, and Form 16. |
| TDS Documents | Form 16A for income other than salary, Form 16B for property sale, Form 16C for rent, and Form 26AS. |
| Interest and Property | Bank or post-office interest certificates, home-loan details, lease agreements, and rent receipts. |
| Deductions | Life insurance, health insurance, PPF, NSC, ELSS, and other tax-saving proofs. |
| Other Income | Capital-gain records, foreign-income documents, and dividend-income proof. |
Visit the Income Tax Department website and download the appropriate Excel or Java utility based on your category and income sources.
Fill in the return details on your computer using the downloaded utility.
After completing the form, save it in the required XML format.
Log in to the e-Filing Portal, upload the XML file, and submit the return.
Visit the official Income Tax Department e-Filing website and select Login.
Enter the registered username, usually PAN, and password, and then continue.
Open the e-File tab and select File Income Tax Return.
Choose the relevant assessment year and select Online as the filing mode. AY 2025-26 corresponds to income earned from 1 April 2024 to 31 March 2025.
Choose Individual, Hindu Undivided Family, or another applicable taxpayer category.
Select the return form that matches the taxpayer category and income sources.
Choose the applicable reason, such as regular filing, refund claim, or revised return.
Verify pre-filled information received from employers, banks, and other sources and edit incorrect details.
Review income, deductions, taxes, and final liability before proceeding.
Pay any outstanding tax through the available e-payment method and submit the return.
A taxpayer who finds an error or omission in an original or belated return may file a revised return. Common corrections include income, deductions, disclosures, or personal information. The content states that a revised return can be filed up to 31 December of the relevant assessment year.
A taxpayer who misses the original filing deadline may file a belated return under Section 139(4) on or before 31 December of the relevant assessment year.
An updated return under Section 139(8A) provides another opportunity after the original and belated filing periods. The content states that it may be filed within four years from the end of the relevant assessment year, subject to additional tax and interest.
ITR-U cannot be used to claim a refund or reduce the tax liability.
LegallensIndia simplifies ITR preparation through pre-filled data, expert assistance, tax-regime comparison, income-source selection, and guided online filing.
Salaried individuals, freelancers, and business owners can follow the guided process to prepare and file their returns themselves.
Taxpayers who prefer professional support can work with a personal Chartered Accountant who reviews the details, prepares the return, and assists throughout the filing process.
Get started with LegallensIndia for fast, secure, and accurate Income Tax Return filing.