ITR-1 (Sahaj)
ITR-1, called Sahaj, is the return for a resident individual whose total income is up to ₹50 lakh and comes from salary, one house property, and other sources. Company Suggestion uses it only when those limits hold. A wider case moves to ITR-2.
Who can file ITR-1?
All of these must be true.
- The person is an individual, resident and ordinarily resident.
- Total income is up to ₹50 lakh.
- Income is from salary or pension, one house property, and other sources such as interest.
- Agricultural income, if any, is up to ₹5,000.
A Hindu undivided family does not use ITR-1. A non-resident does not use it either.
Who cannot use ITR-1?
The form instructions keep these cases out.
- Income from business or profession, including remuneration from a firm.
- More than one house property, or a brought-forward loss.
- Capital gains, other than a long-term gain under section 112A up to ₹1.25 lakh when that year’s form allows it and no loss is carried forward.
- Winnings from a lottery or a race, a directorship, unlisted equity shares, or a foreign asset or foreign income.
- A claim of relief for doubly taxed income, or agricultural income above ₹5,000.
Which papers does Sahaj need?
The working file is short because the income is short.
- PAN and Aadhaar
- Form 16 from the employer, and Form 16A where tax was deducted on interest
- The Annual Information Statement and Form 26AS
- The bank account for any refund
- Rent and interest on a housing loan, if the one house property is let or the loan interest is claimed
What are the filing steps?
Company Suggestion files Sahaj in four steps.
- Form 16 is checked against the Annual Information Statement.
- The one house property and the interest income are added.
- ITR-1 is uploaded. The due date for a case with no audit is 31 July, unless extended.
- The return is e-verified within 30 days.
Frequently asked questions
4 questions cover the rules that decide this registration.
What is Sahaj?
Sahaj is the name of ITR-1. It is the short return for a resident individual with income up to ₹50 lakh from salary, one house property, and other sources such as interest.
Can a pensioner file ITR-1?
Yes, when the pension is the salary income and the other conditions of ITR-1 are met. Family pension is income from other sources and can also sit in ITR-1 within the ₹50 lakh limit.
Can ITR-1 include a sale of shares?
A capital gain takes the person out of ITR-1. The form instructions for the year allow a long-term gain under section 112A only up to ₹1.25 lakh, and only when no loss is carried forward. Anything above that is ITR-2.
Can ITR-1 be filed on paper?
The ordinary route is electronic. An individual who is 80 or older during the year can still file a paper ITR-1.