What is ITR-1 (Sahaj)?#
ITR-1, also known as Sahaj (meaning "simple" in Hindi), is the most basic income tax return form. It's designed for resident individuals with straightforward income from a limited set of sources.
Who Can File ITR-1?#
You can file ITR-1 if all of the following apply:
✅ You are a resident individual (not NRI/NOR) ✅ Total income is ≤ ₹50 lakh ✅ Income is from:
- Salary / Pension
- One house property (not brought-forward loss)
- Other sources: Interest (savings, FD), family pension, agricultural income ≤ ₹5,000
Who CANNOT File ITR-1?#
You cannot use ITR-1 if you:
❌ Have income > ₹50 lakh ❌ Are a director in a company ❌ Have investments in unlisted shares ❌ Have capital gains (any) ❌ Have more than one house property ❌ Have foreign income or foreign assets ❌ Are a partner in a firm ❌ Have business/professional income ❌ Have agricultural income > ₹5,000 ❌ Are an NRI, NOR (Non-Ordinary Resident), or HUF
What ITR-1 Includes#
| Section | Contents |
|---|---|
| Part A | Personal information (PAN, name, address, bank details) |
| Part B-TI | Tax computation |
| Schedule S | Salary details |
| Schedule HP | House property income/deduction |
| Schedule OS | Other sources income |
| Schedule VI-A | Deductions (80C, 80D, etc.) |
| Schedule TDS1 | TDS from salary (Form 16) |
| Schedule TDS2 | TDS from other sources |
How to File ITR-1#
- Log in to incometax.gov.in
- Go to e-File → Income Tax Returns → File Return
- Select Assessment Year → select ITR-1
- Choose Online filing (recommended)
- Pre-fill will auto-populate from AIS, Form 26AS, and employer data
- Review and correct pre-filled data
- Enter deduction claims (80C, 80D, etc.)
- Verify computation → Submit
- e-Verify within 30 days (via Aadhaar OTP, net banking, or demat account)
ITR-1 Filing Deadline#
July 31 of the Assessment Year for non-audit individuals.
Common Mistakes in ITR-1#
- Not reporting FD interest (visible in AIS/26AS)
- Missing bank interest from savings account
- Incorrect HRA exemption calculation
- Forgetting to report EPF interest exceeding ₹2.5L threshold
- Not cross-checking with Form 16 and AIS