ITR1

ITR-1, also known as Sahaj, is a tax return form used in India for filing income tax returns by individual taxpayers. Issued by the Income Tax Department, it is intended for resident individuals who derive income primarily from salary or pension, with income from at most one house property and income from other sources such as interest. ITR-1 is the simplest of the individual return forms and is often the most commonly used by salaried taxpayers.

Eligibility and scope

ITR-1 is generally available to resident individuals who do not have income from business or profession, do not have capital gains requiring reporting, and do not have more than one house property. It is not suitable for NRIs or for those with foreign income, income from multiple properties, or complex income from business or capital gains. The form is designed for those with straightforward income streams and eligible deductions under the tax regime.

Contents and features

The form collects personal details, salary or pension income (often supported by Form 16), details of income from one house property, and income from other sources such as interest. It also allows claims for deductions under Chapter VI-A (for example, 80C, 80D, etc.), and records taxes paid, TDS, and refunds. The form can be pre-filled with data from the tax department’s systems and supports e-filing and e-verification.

Filing and relation to other forms

ITR-1 is filed electronically through the Income Tax Department’s e-filing portal. Returns are verified using various accepted methods, including Aadhaar-based verification and online banking. It sits within a family of ITR forms, with other forms (such as ITR-2 and ITR-3) used for different income profiles, including capital gains and business income.