Filing your income tax return is an important responsibility. If you’re a salaried person or have simple income, you might be able to use the ITR-1 (Sahaj) form.
But not everyone can file ITR-1. Let’s see who can and who cannot use this form.
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Who Can File ITR-1 (Sahaj)?
You can file ITR-1 if you meet all these conditions:
✔️ You are:
- An Indian resident
- Not a company or HUF
✔️ Your total income is:
- ₹50 lakh or less during the financial year
✔️ Your income comes from:
- Salary or pension
- One house property
- Family pension
- Agricultural income up to ₹5,000
- Other sources, like:
- Interest from bank/post office deposits
- Interest from savings accounts
- Interest from income tax refund
- Interest on enhanced compensation
- Long-term capital gains under Section 112A, up to ₹1.25 lakh
- Clubbed income of your spouse/minor (within limits)
❌ Who Cannot File ITR-1?
You cannot use ITR-1 if any one of the following is true:
- You are a Non-Resident (NRI) or Resident but Not Ordinarily Resident (RNOR)
- Your total income is more than ₹50 lakh
- You have agricultural income over ₹5,000
- You have:
- Capital gains (other than allowed LTCG under Section 112A up to ₹1.25 lakh)
- Income from lottery, gambling, or racehorses
- Income from a business or profession
- Income from more than one house
- Invested in unlisted shares
- Served as a director in a company
- Tax deducted under section 194N (large cash withdrawals)
- Deferred tax on ESOPs from a start-up