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ITR-1 (SAHAJ) Return Filing
Income Tax Return for Salaried Individuals & Pensioners
As per Income Tax Act, 1961 | Income Tax Department (India)
ITR-1 (SAHAJ) is a simplified Income Tax Return form for resident individuals having income from salary, pension, one house property, and other sources such as interest.
Filing ITR-1 correctly ensures timely refunds, avoids penalties, and maintains income tax compliance.
Who Can File ITR-1?
- Resident Individual (not HUF or Company)
- Total income up to ₹50 lakh
- Salaried employees
- Pensioners
- Individuals with interest income
Who Cannot File ITR-1?
- Income from business or profession
- Capital gains income
- More than one house property
- Non-resident or RNOR
- Foreign income or foreign assets
Income Covered under ITR-1
| Income Head | Details |
|---|---|
| Salary / Pension | Income from employer or pension authority |
| House Property | One self-occupied or let-out property |
| Other Sources | Bank interest, FD interest, savings interest |
| Agricultural Income | Up to ₹5,000 (exempt) |
Mandatory Documents Required
- PAN Card
- Aadhaar Card (linked with PAN)
- Form 16 (issued by employer)
- Bank account details
- Interest certificates (FD / savings)
Additional / Supporting Documents (If Applicable)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- Taxpayer Information Summary (TIS)
- Rent receipts (for HRA claim)
- Home loan interest certificate
- Investment proofs (80C, 80D, etc.)
- Electric vehicle interest (80EEB)
- Donations receipts (80G)
ITR-1 Filing Process
- Collection of documents & income details
- Verification of Form 16, AIS & 26AS
- Tax computation & deduction check
- Preparation of ITR-1
- Online filing on income tax portal
- e-Verification (mandatory)
Due Date & Late Filing Penalty
- Normal due date: 31st July (subject to extension)
- Late filing fee up to ₹5,000 (Section 234F)
- Interest under Section 234A/B/C if applicable
Frequently Asked Questions (FAQs)
- Is Form 16 mandatory? – Yes, for salaried income.
- Can I file ITR-1 without Form 16? – Possible but not recommended.
- Is e-verification compulsory? – Yes.
- How long does refund take? – Usually 7–45 days.
- Can revised return be filed? – Yes, within prescribed time.
ITR-1 (SAHAJ) Return Filing
Income Tax Return for Salaried Individuals & Pensioners
As per Income Tax Act, 1961 | Income Tax Department (India)
ITR-1 (SAHAJ) is a simplified Income Tax Return form for resident individuals having income from salary, pension, one house property, and other sources such as interest.
Filing ITR-1 correctly ensures timely refunds, avoids penalties, and maintains income tax compliance.
Who Can File ITR-1?
- Resident Individual (not HUF or Company)
- Total income up to ₹50 lakh
- Salaried employees
- Pensioners
- Individuals with interest income
Who Cannot File ITR-1?
- Income from business or profession
- Capital gains income
- More than one house property
- Non-resident or RNOR
- Foreign income or foreign assets
Income Covered under ITR-1
| Income Head | Details |
|---|---|
| Salary / Pension | Income from employer or pension authority |
| House Property | One self-occupied or let-out property |
| Other Sources | Bank interest, FD interest, savings interest |
| Agricultural Income | Up to ₹5,000 (exempt) |
Mandatory Documents Required
- PAN Card
- Aadhaar Card (linked with PAN)
- Form 16 (issued by employer)
- Bank account details
- Interest certificates (FD / savings)
Additional / Supporting Documents (If Applicable)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- Taxpayer Information Summary (TIS)
- Rent receipts (for HRA claim)
- Home loan interest certificate
- Investment proofs (80C, 80D, etc.)
- Electric vehicle interest (80EEB)
- Donations receipts (80G)
ITR-1 Filing Process
- Collection of documents & income details
- Verification of Form 16, AIS & 26AS
- Tax computation & deduction check
- Preparation of ITR-1
- Online filing on income tax portal
- e-Verification (mandatory)
Due Date & Late Filing Penalty
- Normal due date: 31st July (subject to extension)
- Late filing fee up to ₹5,000 (Section 234F)
- Interest under Section 234A/B/C if applicable
Frequently Asked Questions (FAQs)
- Is Form 16 mandatory? – Yes, for salaried income.
- Can I file ITR-1 without Form 16? – Possible but not recommended.
- Is e-verification compulsory? – Yes.
- How long does refund take? – Usually 7–45 days.
- Can revised return be filed? – Yes, within prescribed time.
Income Tax Return (ITR) Forms – Complete Comparison
ITR-1 to ITR-7 | Applicability, Documents & Due Dates (India)
📊 ITR-1 to ITR-7 Comparison Table
| ITR Form | Who Should File | Income Covered | Business Income |
|---|---|---|---|
| ITR-1 (Sahaj) | Resident Individuals | Salary, 1 House Property, Other Sources | No |
| ITR-2 | Individuals / HUFs | Capital Gains, Multiple Properties, Foreign Income | No |
| ITR-3 | Individuals / HUFs | Business / Professional Income | Yes |
| ITR-4 (Sugam) | Individuals / HUFs / Firms | Presumptive Income | Yes (Presumptive) |
| ITR-5 | Firms, LLPs, AOPs | Business & Other Income | Yes |
| ITR-6 | Companies | All Income (Except Exempt) | Yes |
| ITR-7 | Trusts / NGOs / Institutions | Exempt Income | Specific |
📂 Documents Required – ITR-Wise
ITR-1
- PAN & Aadhaar
- Form-16
- Bank statement
- Form 26AS / AIS
ITR-2
- PAN & Aadhaar
- Capital gains statement
- Property sale/purchase documents
- Foreign income/assets details
ITR-3
- Books of accounts
- Profit & Loss Account
- Balance Sheet
- GST returns (if applicable)
- Audit report (if applicable)
ITR-4
- Turnover / receipt summary
- Bank statement
- GST details (if registered)
ITR-5
- PAN of Firm / LLP
- Partnership Deed / LLP Agreement
- Balance Sheet & P&L
- Audit report (if applicable)
ITR-6
- Company PAN
- MOA & AOA
- Audited financial statements
- Tax audit report
ITR-7
- Trust Deed / MOA
- 12AB / 10(23C) Registration
- Audit Report (Form 10B / 10BB)
- Donation & utilization details
📅 Due Date & Audit Applicability
| ITR Form | Audit Applicable | Due Date |
|---|---|---|
| ITR-1 / ITR-2 / ITR-4 | No | 31st July |
| ITR-3 / ITR-5 | Yes (If applicable) | 31st July / 31st October |
| ITR-6 | Yes (Mandatory) | 31st October / 30th November |
| ITR-7 | Yes | 31st October |
Income Tax Return (ITR) Forms – Complete Comparison
ITR-1 to ITR-7 | Applicability, Documents & Due Dates (India)
📊 ITR-1 to ITR-7 Comparison Table
| ITR Form | Who Should File | Income Covered | Business Income |
|---|---|---|---|
| ITR-1 (Sahaj) | Resident Individuals | Salary, 1 House Property, Other Sources | No |
| ITR-2 | Individuals / HUFs | Capital Gains, Multiple Properties, Foreign Income | No |
| ITR-3 | Individuals / HUFs | Business / Professional Income | Yes |
| ITR-4 (Sugam) | Individuals / HUFs / Firms | Presumptive Income | Yes (Presumptive) |
| ITR-5 | Firms, LLPs, AOPs | Business & Other Income | Yes |
| ITR-6 | Companies | All Income (Except Exempt) | Yes |
| ITR-7 | Trusts / NGOs / Institutions | Exempt Income | Specific |
📂 Documents Required – ITR-Wise
ITR-1
- PAN & Aadhaar
- Form-16
- Bank statement
- Form 26AS / AIS
ITR-2
- PAN & Aadhaar
- Capital gains statement
- Property sale/purchase documents
- Foreign income/assets details
ITR-3
- Books of accounts
- Profit & Loss Account
- Balance Sheet
- GST returns (if applicable)
- Audit report (if applicable)
ITR-4
- Turnover / receipt summary
- Bank statement
- GST details (if registered)
ITR-5
- PAN of Firm / LLP
- Partnership Deed / LLP Agreement
- Balance Sheet & P&L
- Audit report (if applicable)
ITR-6
- Company PAN
- MOA & AOA
- Audited financial statements
- Tax audit report
ITR-7
- Trust Deed / MOA
- 12AB / 10(23C) Registration
- Audit Report (Form 10B / 10BB)
- Donation & utilization details
📅 Due Date & Audit Applicability
| ITR Form | Audit Applicable | Due Date |
|---|---|---|
| ITR-1 / ITR-2 / ITR-4 | No | 31st July |
| ITR-3 / ITR-5 | Yes (If applicable) | 31st July / 31st October |
| ITR-6 | Yes (Mandatory) | 31st October / 30th November |
| ITR-7 | Yes | 31st October |
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