ITR 1

ITR-1 (SAHAJ) is an Income Tax Return form used by eligible resident individuals to report income from salary or pension, house property, and other permitted sources, subject to the prescribed conditions.
Eligibility for ITR-1
A resident individual may use ITR-1 if:
1. Total income: Does not exceed ₹50 lakh.
2. Salary or pension income: Income from salary or family pension, as applicable.
3. House property: Income from up to two house properties, subject to conditions.
4. Other sources: Such as bank interest, fixed deposit interest and other eligible interest income.
5. Agricultural income: Does not exceed ₹5,000.
6. Long-term capital gains: Eligible Section 112A gains up to ₹1.25 lakh, subject to applicable conditions.
Who Cannot File ITR-1?
ITR-1 generally cannot be used by individuals who:
- Have total income exceeding ₹50 lakh.
- Are non-residents or resident but not ordinarily residents.
- Have income from business or profession.
- Are directors in a company.
- Hold unlisted equity shares during the relevant tax year.
- Have foreign assets or foreign-source income.
- Have agricultural income exceeding ₹5,000.
- Have other income or circumstances specifically excluded under the applicable rules.
ITR-1 (SAHAJ) – DOCUMENTS REQUIRED
Applicable for: Resident individuals (other than Resident Not Ordinarily Resident) having total income up to ₹50 lakh from salary, pension, eligible house property income, other sources and specified long-term capital gains, subject to the prescribed eligibility conditions under the Income-tax Act, 2025 and Income-tax Rules, 2026.
1. Basic Documents
- PAN Card
- Aadhaar Card
- Mobile Number and Email ID
- Bank Account Details (Account Number and IFSC)
- Previous Year's ITR Acknowledgement, if available
2. Salary and Pension Income
- Form 16 issued by Employer
- Salary Slips, if required
- Pension Payment Statement, if applicable
- Details of allowances and perquisites
- Family Pension Details, if applicable
3. House Property Income
- Details of House Property Owned
- Rental Income Details, if applicable
- Rent Agreement, if applicable
- Municipal / Property Tax Receipts, if applicable
- Home Loan Interest Certificate, if applicable
- Details of Co-owners, if applicable
4. Income from Other Sources
- Savings Bank Interest Certificate
- Fixed Deposit Interest Certificate
- Recurring Deposit Interest Details
- Post Office Interest Certificate
- Dividend Income Statement, if applicable
- Interest on Income Tax Refund, if applicable
- Other Interest Income Details
5. Capital Gains
- Long-Term Capital Gain Statement, if applicable
- Shares / Mutual Fund Capital Gain Statement, if applicable
- Demat Account Statement, if applicable
- Details of eligible long-term capital gains under section 198, where applicable
6. Tax Deducted and Tax Paid
- Form 168
- Annual Information Statement (AIS)
- Taxpayer Information Summary (TIS)
- Form 130 – Salary TDS, Form 131 – Non-Salary TDS, Form 132 – Specified Transaction TDS, and Form 133 – TCS Certificate.
- TDS / TCS Details
- Advance Tax Challans, if applicable
- Self-Assessment Tax Challans, if applicable
7. Deductions and Exemptions
- Life Insurance Premium Receipts, if applicable
- Health Insurance Premium Receipts, if applicable
- Provident Fund / PPF Contribution Proof, if applicable
- Eligible Donation Receipts, if applicable
- Tuition Fee Receipts, if applicable
- Home Loan Principal Repayment Details, if applicable
- Other Eligible Deduction Proofs
8. Additional Documents, if Applicable
- Agricultural Income Details (up to ₹5,000)
- Details of Income of Minor Child or Spouse to be Clubbed, if applicable
- Bank Statements / Passbook
- Details of Exempt Income
- Previous Year's Loss Details, if relevant