ITR-1 — also known as "Sahaj" — is the simplest Income Tax Return form under the Income-tax Act, 1961 read with the Income-tax Rules, 1962 and annual CBDT notifications prescribing return forms. It is designed for ordinarily-resident individual taxpayers with straightforward income profiles — typically salary or pension, one house property, and other limited income heads — whose total income does not exceed Rs. 50 lakh in the relevant financial year. Filing ITR-1 correctly is the entry point into the country's income-tax compliance ecosystem for crores of salaried taxpayers every year, and while the form is labelled "Sahaj" (simple), the discipline required behind it — choosing the right regime under Section 115BAC, reconciling Form 16 with Form 26AS and the Annual Information Statement (AIS), claiming the right deductions under Chapter VI-A, and e-verifying within the statutory window — remains every bit as rigorous as the larger ITR forms.
ITR-1 eligibility is defined positively and negatively. Positively, it is available to an ordinarily-resident individual whose total income is up to Rs. 50 lakh, comprising income from salary / pension, one self-occupied or let-out residential house property (without brought-forward loss and without loss brought forward), other sources such as bank / FD interest and family pension (excluding speculative and race-winning income), and — pursuant to recent CBDT rationalisation — limited long-term capital gains under Section 112A up to the specified threshold (without any brought-forward or carry-forward loss under the head Capital Gains). Negatively, ITR-1 cannot be used by a non-resident, RNOR, director of a company, holder of unlisted equity shares, person with foreign assets / signing authority, agricultural income above Rs. 5,000, lottery / race winnings, more than one house property, business / profession income, or anyone with capital gains requiring Schedule CG / 112A beyond the permitted threshold. Picking the wrong form invites a Section 139(9) defective return notice — which is why ITR form selection is the very first decision in any filing.
Our ITR-1 Filing Services cover the full lifecycle — eligibility confirmation, old-vs-new regime computed comparison, Form 16 / 26AS / AIS / TIS reconciliation, accurate Section 80 deductions, HRA / LTA / standard deduction discipline, self-assessment tax computation, portal filing, e-verification through Aadhaar OTP / EVC / DSC, Section 143(1) intimation review, refund tracking, rectification and revised / belated / ITR-U filings where needed — so that every return is correct, optimised, and stands up cleanly to the processing and any subsequent scrutiny cycle.
Salary income with Form 16 from one or more employers, within the Rs. 50 lakh limit.
Retired employees, government pensioners, and family pension recipients within limits.
Income from one self-occupied or let-out house property without brought-forward loss.
Bank interest, FD interest, post office interest, and limited other sources income.
Long-term capital gains under Section 112A up to the notified threshold only (subject to CBDT rules).
Young professionals filing their very first return, refund-focused filings, and zero-tax cases.
Total income up to Rs. 50 lakh from eligible heads — no business / profession income allowed.
New tax regime is the default; old regime available by opting in while filing.
Section 87A full rebate applicable up to prescribed taxable income limit.
Standard deduction on salary — applicable in both regimes (with higher limit in new regime).
Investments, insurance, and specified payments deductible under the old regime only.
Every entry in AIS / 26AS must match the ITR — mismatches trigger Section 143(1) processing.
ITR-1 due date for non-audit individuals — subject to CBDT extensions.
E-verification via Aadhaar OTP / EVC / DSC within 30 days — else return is invalid.
Confirming ITR-1 eligibility, choosing the right form, and comparing old vs new regimes.
Form 16 / 26AS / AIS tie-out, schedule drafting, and self-assessment tax payment.
E-verification, 143(1) intimation review, refund tracking, and corrective filings where needed.
Standard filing for salaried individuals with one Form 16 and basic deductions.
Consolidated filing for employees who changed jobs mid-year with multiple Form 16s.
Specialised ITR-1 filing for government / private pensioners and family pension recipients.
Filing with one house property — self-occupied or let-out, with interest u/s 24(b) claim.
Hand-holding for first-time filers — PAN-Aadhaar linkage, portal registration, and first ITR.
Maximum legitimate refund through clean deductions, regime choice, and TDS claim discipline.
Filing of revised returns u/s 139(5), belated returns u/s 139(4), and updated returns u/s 139(8A).
Response to Sec 143(1) intimations, rectification u/s 154, and basic notice handling.
Job change during the year leading to multiple Form 16s that need consolidation and re-computation.
Uncertainty on whether the old regime with deductions or the new regime slabs will be cheaper.
Pre-filled AIS data showing entries that don't match your books / Form 16 / bank statements.
Want to make sure every legitimate HRA, 80C, 80D, and home loan interest claim is captured.
Refund stuck due to incorrect bank details, e-verification issues, or 143(1) demand adjustment.
Intimation showing a demand instead of expected refund — rectification u/s 154 needed.
Missed 31 July deadline — need belated return u/s 139(4) with late fee under Section 234F.
ITR acknowledgement required for visa, home loan, personal loan, or credit card application.
Confirming ITR-1 applicability based on income, residency, and source-wise rules.
Form 16 / 26AS / AIS reconciliation, investment proofs, and interest certificates.
Old vs new regime comparison, deduction optimisation, and final tax liability.
Portal filing and e-verification via Aadhaar OTP / EVC / DSC within 30 days.
143(1) intimation review, refund follow-up, and rectification if required.
Partner with our CAs for end-to-end ITR-1 Filing Services — eligibility check, regime optimisation, 26AS / AIS reconciliation, e-verification, refund support, and notice handling — all under one roof.
File My ITR-1