ITR-1 (Sahaj) Filing for Salaried Individuals

ITR-1, or Sahaj, is the simplest income tax return form for resident individuals with income up to ₹50 lakh from salary or pension, one house property, and other sources like bank interest. It has the fewest disclosure schedules of any ITR form.

You cannot use ITR-1 if you have any capital gains (even small amounts from shares or mutual funds), business or professional income, more than one house property, are a company director, hold unlisted equity shares, are an NRI or RNOR, or have foreign income or assets.

Total income must not exceed ₹50 lakh in the financial year, combining salary/pension, one house property, and other sources, including up to ₹5,000 of agricultural income.

No. Any capital gain, even a small or tax-exempt long-term capital gain from equity mutual funds or listed shares, disqualifies you from ITR-1. You would need to file ITR-2 instead.

The standard due date for individuals not requiring a tax audit is 31 July of the assessment year, though the government occasionally extends this. Filing after the due date attracts late filing fees and interest.

A late filing fee under Section 234F applies - up to ₹5,000, or ₹1,000 if total income is below ₹5 lakh - along with interest on any unpaid tax under Sections 234A/B/C.

ITR-2 is for individuals who don't qualify for ITR-1 because they have capital gains, more than one house property, foreign income/assets, or are an NRI/RNOR - but still don't have business or professional income. ITR-1 is narrower and simpler.

Only if it exceeds ₹5,000 in the year. Agricultural income up to ₹5,000 is allowed on ITR-1; above that, you need a different form.

Yes, ITR-1 allows income (or loss) from one house property, including home loan interest deduction, as long as you don't own a second property.

E-verification confirms your identity after filing and is mandatory to complete the ITR process - without it, your return is treated as not filed. It can be done via Aadhaar OTP, net banking, or a few other methods, usually within 30 days of filing.

Yes, a revised return can be filed if you spot an error, generally before the end of the relevant assessment year or completion of assessment, whichever is earlier. We can help with this as a separate service.

Form 16 makes filing easier since it summarises your salary and TDS, but it isn't strictly mandatory - your salary slips, Form 26AS, and AIS can be used together if Form 16 isn't available.

No. ITR-1 is restricted to resident individuals. NRIs and Resident but Not Ordinarily Resident (RNOR) taxpayers must use ITR-2 or another applicable form, even if their income profile otherwise looks simple.

No. Holding a directorship in any company, or holding unlisted equity shares at any point in the year, disqualifies you from ITR-1 regardless of how simple the rest of your income is - you would need ITR-2 or ITR-3.

The income tax department can treat it as a defective return under Section 139(9) and ask you to correct and refile within a given window. This is exactly the kind of error our eligibility check before filing is designed to prevent.