ITR-1 can be filed by resident individuals with total income up to ₹50 lakh earned from salary, pension, one house property, and other sources such as interest. It is not applicable to HUFs or non-residents.
ITR-1 can be filed offline only by very senior citizens aged 80 years or above. All other eligible taxpayers must file electronically through the Income Tax e-filing portal.
Yes. E-verification is mandatory to complete the return filing. If the return is not e-verified within 30 days, it is treated as invalid. Verification can be done using Aadhaar OTP, net banking, or EVC.
The due date is generally 31st July of the assessment year unless extended by the Income Tax Department. Filing after the due date may attract penalties and interest.
Yes. Salaried individuals earning up to ₹50 lakh annually, with income from salary, one house property, and other sources like interest, are eligible. Those with capital gains must use ITR-2.
Late filing may attract a penalty under Section 234F of up to ₹5,000, interest under Section 234A, and restriction on carrying forward certain losses.
Yes. If you identify an error or omission, you can revise your ITR-1 within the permitted time, usually before 31st December of the assessment year, by filing a revised return.
You will need Form 16, salary slips, bank interest certificates, Form 26AS, bank statements, and investment proofs for deductions under Sections 80C, 80D, etc. These are not uploaded but must be retained.
Yes. Aadhaar must be linked with PAN for ITR-1 filing as mandated under Section 139AA of the Income Tax Act.
Form 26AS is a consolidated tax statement reflecting TDS deducted, advance tax paid, and other tax credits. It helps verify tax details before filing the return.
No. ITR-1 is applicable only to resident individuals. Non-Resident Indians must file ITR-2 or other applicable forms based on income type.
Yes. If Form 16 is unavailable, you can use salary slips, bank statements, and Form 26AS to calculate income and taxes accurately.
Deductions under Sections 80C (LIC, PPF, ELSS), 80D (health insurance), 80TTA (savings interest), 80G (donations), and Section 24(b) for home loan interest can be claimed if eligible.
No. Digital signature is not mandatory for most individuals. E-verification through Aadhaar OTP, EVC, or net banking is sufficient.
If e-verification is not completed within 30 days, the return is treated as invalid. You will need to re-file and verify to avoid non-compliance consequences.
