ITR 1 (Sahaj) - Eligibility & Process; How to file ITR 1 ?

Updated: Jul 16, 2019

Who is eligible to use ITR 1 ?

ITR 1 (Sajah) is the form mostly using Income tax form in India. ITR 1 is a form for filing income return for Individuals only. It can use for individuals being a resident (other than not Ordinarily resident) having total income upto 50 Lakh, having income from salary, One house property income, income from other sources (but not having lottery income and horse race income) and Agricultural income upto Rs. 5000.

Who is not eligible to use this Return Form ?

This Return Form should not be used by an individual who –

  1. is a Director in a company;

  2. has held any unlisted equity shares at any time during the previous year;

  3. has any asset (including financial interest in any entity) located outside India;

  4. has signing authority in any account located outside India; or

  5. has income from any source outside India.

  6. This return form also cannot be used by an individual who has any income of the following nature during the previous year:-

  7. Profits and gains from business and professions;

  8. Capital gains;

  9. Income from more than one house property;

  10. income to be apportioned in accordance with provisions of section 5A;

What is the due date for ITR 1 Filing ?

Due date for filing ITR 1 is 31 July 2019 for the AY 2019 -20 (FY 2018 -19)

Obligation to FIle ITR 1

Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income-tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI-A is to be mentioned in Part C of this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act. The maximum amount which is not chargeable to income tax for Assessment Year 2019- 20, in case of different categories of individuals, is as under:-

  • In case of an individual who is below the age of 60 years - 2,50,000

  • In case of an individual, being resident in India, who is of the age of 60 years or more at any time during the previous year 2018-19 - 3,00,000

  • In case of an individual, being resident in India, who is of the age of 80 years or more at any time during the previous year 2018-19 - 5,00,000

Download ITR 1 (Sahaj)

How to file ITR 1 ?

This Return Form can be filed with the Income-tax Department in any of the following ways,:-

A) Electronically on the e-filing web portal of Income-tax Department

( and verified in any one of the following manner –

(i) digitally signing the verification part, or

(ii) authenticating by way of electronic verification code (EVC), or

(iii) by sending duly signed paper Form ITR-V (Acknowledgment) by post to CPC at the following address –

―Post Bag No. 1, Electronic City Office, Bengaluru— 560500, Karnataka‖. The Form ITR-V should reach within 120 days from the date of e-filing the return.

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