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.