Udyog Suvidha Kendra
Simplest Return for Salaried Individuals

ITR-1 (Sahaj)
Return Filing

Simplify Your Income Tax Compliance. ITR-1 (Sahaj) is the simplest income tax return form for salaried individuals earning up to ₹50 lakhs. Filing ITR-1 ensures timely tax compliance, enables easy refund claims, and helps avoid penalties.

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Compliance Basics

Introduction to ITR-1 (Sahaj)

ITR-1, commonly known as Sahaj, is the simplest Income Tax Return form designed for salaried individuals with basic income sources. It caters to resident taxpayers earning income from salary, one house property, and other sources such as interest or pension.

As part of the government's compliance simplification, ITR-1 is pre-filled with PAN, salary details, and tax deductions — making filing quicker and more accurate. This ensures a straightforward filing experience for individuals without complex financial transactions.

ITR-1 Return Filing Overview

What is ITR-1?

ITR-1 Sahaj is applicable to resident individuals (other than HUFs) whose total income does not exceed ₹50 lakhs and comes from:

  • Salary or Pension
  • One House Property (without brought forward loss)
  • Income from Other Sources (interest, dividend, etc.)

It is not applicable to individuals having income from business, capital gains, foreign assets, or being a director in a company. Ideal for those seeking a simple and streamlined filing experience.

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Who Should File ITR-1?

  • Resident individual (not HUF)
  • Total income ≤ ₹50 Lakhs
  • Income from Salary or Pension
  • One self-occupied or vacant house property
  • Interest or dividend income
  • No capital gains
  • No business or professional income
  • No foreign assets or foreign bank account
  • Not a director in any company
  • No investment in unlisted equity shares

Best suited for salaried employees, pensioners, and individuals with limited secondary income.

When is ITR-1 Not Applicable?

  • Non-Resident or RNOR
  • Total income exceeds ₹50 Lakhs
  • More than one house property
  • Capital gains (short or long term)
  • Income from business or freelancing
  • Lottery or racehorse winnings
  • Foreign income or foreign assets
  • Director in a company
  • Investment in unlisted shares

In such cases, ITR-2 or ITR-3 must be used based on income category.

Eligibility Criteria for Filing ITR-1 (Sahaj)

ITR-1 is designed for individuals with straightforward income structures. Meeting the eligibility conditions below ensures smooth processing and faster return filing.

Who Can File ITR-1?

  • Taxpayer must be an individual and Resident Indian
  • Total annual income must be ₹50 Lakhs or less
  • Income arises mainly from Salary or Pension
  • Additional income may include interest, dividends, or family pension
  • Only one house property is allowed (no carried-forward loss)
  • Agricultural income must not exceed ₹5,000
  • No income from freelancing, business, or speculative earnings
  • No foreign assets or foreign bank accounts
  • Not a director in any company
  • No investment in unlisted equity shares

These conditions ensure ITR-1 remains exclusive to individuals with simple income patterns, enabling quick, error-free filing.

When ITR-1 Cannot Be Used

If any of the following apply, you must file ITR-2, ITR-3, or ITR-4 instead.

Non-Resident / RNOR

Individuals classified as Non-Resident or Resident but Not Ordinarily Resident (RNOR) for the financial year are not allowed to file ITR-1.

Income Above ₹50 Lakhs

If your gross total income during the financial year exceeds ₹50,00,000, you are required to file a more detailed return like ITR-2 or ITR-3.

Multiple House Properties

If you own more than one house property or have incurred a loss under the head "Income from House Property," you cannot use ITR-1.

Business or Freelancing Income

IAnyone earning from business, freelancing, consultancy, or professional services must file ITR-3 or ITR-4 depending on their situation—not ITR-1.

Capital Gains Income

Taxpayers having short-term or long-term capital gains, even if exempt, are not eligible to file ITR-1.

Foreign Assets / Income

Foreign bank accounts or overseas income require ITR-2 or ITR-3.

Director / Unlisted Shares

Being a director in any company or holding shares in an unlisted company automatically makes you ineligible for ITR-1.

Agricultural Income > ₹5,000

If your agricultural income exceeds ₹5,000, even if your other income qualifies, ITR-1 cannot be used.

Deferred ESOP Tax

Individuals who have deferred tax liability on ESOPs from eligible startups must use ITR-2 or other relevant forms.

Required Documents for Filing

Keep these records handy for accurate reporting.

PAN and Aadhaar Card

Required for identity verification and mandatory e-verification.

Form 16 from Employer

Provides details of salary income and TDS deductions.

Form 26AS

Summarized statement of all TDS, TCS, and advance tax payments.

Annual Information Statement (AIS) / TIS

Annual Information Statement covering all financial transactions.

Interest Certificates from Banks/Post Office

From Banks/Post Office for savings/FD interest.

Rent Receipts or Rental Agreement

Needed if claiming HRA exemptions.

Investment Proofs for Tax Deductions

For 80C (LIC, PPF), 80D (Health), 80G (Donations).

Home Loan Interest Certificate

Interest certificate for deduction under Sec 24(b).

Bank Account Details

Account Number & IFSC for refund credit.

Other Income Proofs

Details of pension, family pension, etc.

Tax Payment Challans

Proof of any self-assessment tax paid.

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Step-by-Step ITR-1 Filing Process

Filing ITR-1 (Sahaj) is essential for salaried individuals to stay compliant with income tax laws and avoid penalties. Below is a complete breakdown of the process to ensure smooth and error-free filing.

1

Collect Documents and Verify Form 16

Start by collecting all required documents related to your income and deductions. This includes Form 16 issued by your employer, salary slips, interest certificates from banks, Form 26AS, AIS, and proof of tax-saving investments. Verifying figures mentioned in Form 16 with salary slips and bank statements is crucial to ensure there are no mismatches during filing.

2

Login to the Income Tax Portal

Visit the official income tax e-filing portal at www.incometax.gov.in and log in using your PAN as User ID and password. First-time users must complete registration before proceeding. Once logged in, navigate to the e-File section to begin return filing.

3

Choose the Appropriate ITR Form

Go to "File Income Tax Return", select the correct assessment year and filing mode, then choose ITR-1 (Sahaj). This form is meant for resident individuals earning income from salary, pension, one house property, or other sources, with total income up to ₹50 lakh.

4

Fill Personal and Income Details

Enter personal details such as name, address, Aadhaar, and bank account information. Then input salary income as per Form 16, house property income (if any), and income from other sources such as bank interest. Cross-check entries with Form 26AS and AIS to avoid discrepancies.

5

Claim Deductions and Compute Taxable Income

Declare eligible deductions under Sections 80C, 80D, 80G, etc. The portal automatically computes total taxable income after applying deductions. Review carefully to ensure no eligible deduction is missed.

6

Review Tax Calculation and Pay Dues

Once tax liability is calculated, verify whether additional tax is payable. If dues exist, pay through the "e-Pay Tax" option. If a refund is due, confirm bank details for faster credit. Ensure final computation matches your supporting documents.

✓

Submit Return and Complete e-Verification

After reviewing all details, click "Preview and Submit". Complete mandatory e-Verification using Aadhaar OTP, Net Banking, or EVC. Without e-verification, your return filing remains incomplete.

Due Date for ITR-1 Filing

Meeting the ITR-1 filing deadline is crucial to avoid penalties and maintain smooth tax compliance. Below are the important timelines and consequences related to ITR-1 return filing.

Standard Filing Deadline

31st July

For individuals not subject to audit, the due date to file ITR-1 is 31st July of the assessment year. Filing before this deadline ensures timely refund processing, claim of deductions, and avoidance of legal complications.

Late / Belated Filing

31st December

If the July 31st deadline is missed, a belated return can be filed under Section 139(4) until 31st December of the assessment year. Late filing attracts a penalty of up to ₹5,000 under Section 234F. If total income is below ₹5 lakh, the penalty is limited to ₹1,000.

Filing for Previous Financial Year

Condonation Request

If ITR-1 was not filed for an earlier year, it may still be submitted through a condonation request on the Income Tax portal, subject to approval by the Assessing Officer. Interest, penalties, or scrutiny may apply depending on the case.

Available Tax Deductions

Taxpayers filing ITR-1 can claim multiple deductions under the Income Tax Act, 1961. These deductions reduce total taxable income and lower tax liability. It is important to claim only eligible deductions based on investments and expenses incurred during the financial year.

Section 80C – Investments (Max ₹1.5 Lakh)

Deduction up to ₹1.5 lakh for investments in Life Insurance Premiums, PPF, EPF, ELSS, tax-saving Fixed Deposits, NSC, Sukanya Samriddhi Account, and repayment of principal on home loan.

Section 80D – Health Insurance Premiums

Deduction for medical insurance premiums paid for Self, Spouse, and Children (up to ₹25,000) and Parents (up to ₹25,000). If parents are senior citizens, the limit increases to ₹50,000. Preventive health checkup expenses up to ₹5,000 are also included within the overall limit.

Section 24(b) – Home Loan Interest

Deduction up to ₹2 lakh on interest paid on home loan for a self-occupied property, provided the loan is taken for purchase or construction. This deduction is separate from Section 80C benefits.

Other Applicable Deductions

Section 80TTA: Deduction up to ₹10,000 on savings account interest. Section 80G: Donations to eligible charitable institutions. Section 80E: Interest on education loan. Section 80U: Deduction for individuals with disability (if applicable).

Common Mistakes to Avoid

Wrong ITR Form

Taxpayers often file ITR-1 without checking eligibility. If you have income from more than one house property, capital gains, or business/professional income, ITR-1 is not applicable and choosing it may lead to rejection or legal issues.

Mismatch with 26AS / AIS

Failing to reconcile income details with Form 26AS can result in discrepancies. The form reflects TDS deducted, salary paid, and high-value transactions. Any mismatch between your filed return and Form 26AS may trigger a scrutiny or demand notice.

Forgot to E-Verify

Many users submit the ITR but forget to e-verify it. An unverified return is treated as “not filed,” leading to penalties or loss of carry-forward benefits. Always e-verify using Aadhaar OTP, net banking, or other valid methods within 30 days.

Skipping Interest Income

Savings account interest, FD interest, or interest from bonds must be declared under "Income from Other Sources." Even if it seems minor, non-disclosure may be considered as tax evasion and result in notices and penalty.

Fake or Unsupported Deductions

Claiming deductions without actual investment or incorrect documentation may lead to disallowance. Ensure that deductions under Sections 80C, 80D, 80TTA, etc., are backed by valid proof and match the amounts shown in Form 16 or related certificates.

Consequences of Non-Filing

Penalty ₹5,000

As per Section 234F of the Income Tax Act, a late filing penalty of ₹5,000 is levied if the return is filed after the due date (usually 31st July). For small taxpayers with income below ₹5 lakh, the penalty may be restricted to ₹1,000.

Interest @ 1%

If any self-assessment tax remains unpaid on the due date, interest under Section 234A is applicable. The rate is 1% per month (or part of a month) on the outstanding amount, calculated from the due date till the actual date of filing.

Loss Lapse

If you miss filing your return within the due date, you lose the right to carry forward certain losses like house property loss or business loss to future years. These losses can help reduce tax liability in upcoming years, making timely filing essential.

Loan / Visa Issues

Income Tax Return serves as a crucial financial document while applying for home loans, business loans, or even during visa applications. Failure to file returns may lead to rejection of loan applications or create hurdles in travel documentation for some countries.

How Udyog Suvidha Kendra Assists You

Filing your ITR-1 becomes simple, accurate, and stress-free when handled by experienced tax professionals with structured review and compliance checks.

1

Expert Review of Form 16 & Documents

Our tax experts carefully review your Form 16, bank statements, interest certificates, and investment proofs to ensure complete and accurate income disclosure. This reduces mismatches with Form 26AS or AIS and minimizes the risk of tax notices.

2

Accurate Filing with Multi-Level Error Checks

We apply structured validations to prevent common mistakes such as incorrect deductions, wrong ITR selection, or mismatched figures. This ensures your return is filed correctly the first time, avoiding penalties, rejections, or re-filing.

3

End-to-End Filing & e-Verification Support

From document collection and return preparation to submission and mandatory e-verification, we handle the entire process. We also assist in generating, storing, and explaining your ITR acknowledgment for future financial and legal reference.

ITR-1 Return Filing FAQs

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