ITR-1 (Sahaj) – For Salaried Individuals

ITR 1, also known as Sahaj, is for individuals with a total income of up to ₹50 lakh from salaries, one house property, other sources (interest, etc.), and agricultural income up to ₹5,000.

Who Can File?

• Individuals with income up to ₹50 lakh from the following sources:
  
  • Salary or Pension
  • One House Property (not having brought forward losses)
  • Other Sources (such as Interest Income, Family Pension, etc.)
  • Agricultural Income (up to ₹5,000)

Who Cannot File?

• Individuals with capital gains income
• Those having more than one house property
• Individuals with business/professional income
• Directors in a company or those holding unlisted equity shares

Benifits :

• Simplified form for salaried individuals.
• Easy to file and understand.
• Quick processing and refunds.

Best For:
Salaried employees with simple income sources.