The simplified tax return form ITR-1 operates under the name Sahaj for individual taxpayers who receive their income from basic sources. Each year it stands among the top return formats that salaried people alongside pensioners frequently choose.
Individuals can file ITR-1 if they meet the following criteria:
Resident individuals (not applicable for Non-Residents or HUFs)
A taxpayer has total income below ₹50 lakh for the entire financial year.
Income sources limited to:
Individuals cannot use ITR-1 if they:
Earn income exceeding ₹50 lakh
Your financial income comes from multiple residential properties
Earn business or professional income
Have capital gains (short-term or long-term)
Are a director in a company
Hold unlisted equity shares
Have foreign income or foreign assets
Are assessed under the Presumptive Taxation Scheme (PTS)
The ITR-1 form consists of the following sections:
Part C: Deductions and Taxable Total Income
Part D: Tax Computation and Payment
Part E: Verification
Form 16 (issued by the employer)
Bank statements for interest income
Investment proofs for deductions (PPF, LIC, ELSS, etc.)
Aadhaar and PAN card details
Visit www.incometax.gov.in
Login using PAN and password
Select e-File > Income Tax Return > Assessment Year
Select ITR-1 (Sahaj) from the available forms
Choose the filing type (Online or Offline JSON upload)
Enter income details from Form 16 and other sources
Claim applicable deductions (Sections 80C, 80D, etc.)
Compute total taxable income
Choose e-verification mode (Aadhaar OTP, Net Banking, or DSC)
Submit the return and download ITR-V acknowledgment
The assessment period starts on the 1st April of the assessment year and ends on July 31st unless the government modifies the date (unless extended by the government).
₹1,000 (if income < ₹5 lakh)
₹5,000 (if income > ₹5 lakh)
Interest under Section 234A for tax due
ITR-1 (Sahaj) is a user-friendly return form for salaried individuals and pensioners. Filing it on time ensures compliance and avoids penalties. Always verify details before submission and keep an acknowledgment for records.
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