ITR-1 (SAHAJ)
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ITR-1 (SAHAJ) Filing – For Salaried & Individual Taxpayers
What is ITR-1 (SAHAJ)?
ITR-1, also known as SAHAJ, is the simplest Income Tax Return form for resident individuals with income up to ₹50 lakhs. It is mainly used by salaried individuals, pensioners, and those having income from one house property or other sources like interest.
Who Can File ITR-1?
You can file ITR-1 if you are a Resident Individual with:
Income from Salary/Pension
Income from One House Property (excluding brought forward loss)
Income from Other Sources (e.g. Interest, Family Pension, etc.)
Total annual income up to ₹50,00,000
Who Cannot File ITR-1?
You cannot use ITR-1 if you:
Are an NRI (Non-Resident Indian) or Resident but Not Ordinarily Resident (RNOR)
Have income from business/profession
Have capital gains income (sale of property, shares, etc.)
Own more than one house property
Have agricultural income above ₹5,000
Have income from lottery, horse racing, or other special incomes
Have foreign income or foreign assets
Why Should You File ITR-1?
To comply with the law and avoid penalties
To claim refunds of excess TDS/TCS deducted
As proof of income for loan, visa, and credit card applications
To carry forward losses (if applicable in other ITR forms)
To maintain a clean financial & tax record
Documents Required for ITR-1 Filing
Form 16 from your employer
Salary slips (if required)
Bank account details & passbook/interest certificate
Form 26AS / AIS / TIS (Tax Credit Statement)
Aadhaar & PAN details
Details of deductions (80C, 80D, etc.)
