New Regime (Default)
Lower slab rates; limited deductions. Standard deduction available. Often better if you have few Chapter VI-A claims.
File ITR-1 Sahaj — the simplest return for resident individuals with income up to ₹50 lakh from salary/pension, one house property and other sources. Form 26AS & AIS reconciliation, old vs new regime comparison, Chapter VI-A optimisation and e-verification support. Don’t miss the typical 31 July deadline.
Fill out the form to consult our specialists for ITR-1 Sahaj filing assistance.
Income Tax Department — sample acknowledgement / certificate
Illustrative sample. Your official certificate is issued after approval.
ITR-1 (Sahaj) is the simplest Income Tax Return form prescribed by the CBDT under the Income-tax Act, 1961 for resident individuals in India. “Sahaj” means simple — it is designed for taxpayers with uncomplicated income profiles.
It applies when total gross income does not exceed ₹50 lakh and income is limited to salary or pension, income from one house property (without brought-forward losses), and income from other sources such as interest and family pension. It does not cover capital gains, business/professional income, foreign income or assets, agricultural income above ₹5,000, or more than one house property. Millions of salaried employees and pensioners file ITR-1 every year.
| Criteria | Requirement | If Not Met |
|---|---|---|
| Residential status | Resident individual (not NRI/RNOR) | ITR-2 |
| Total income | ≤ ₹50 lakh | ITR-2 |
| Salary / pension | Allowed | — |
| House property | One only (no BF loss) | ITR-2 |
| Capital gains | Not allowed | ITR-2 |
| Business income | Not allowed | ITR-3 / ITR-4 |
| Director / unlisted shares | Not allowed | ITR-2 |
| Foreign assets / income | Not allowed | ITR-2 |
Part A and Part B from employer — salary breakup, exemptions and TDS.
Tax credit statement and Annual Information Statement from the e-filing portal for reconciliation.
Savings and FD interest certificates for the year (other sources).
80C (PPF, ELSS, LIC, EPF), 80D (health insurance), HRA rent receipts if claiming under old regime.
Linked for login and e-verification (Aadhaar OTP or other modes).
If applicable — rent received, municipal tax, interest on home loan (one property only).
Lower slab rates; limited deductions. Standard deduction available. Often better if you have few Chapter VI-A claims.
Higher slabs but full Chapter VI-A (80C, 80D, HRA, etc.). Better if deductions are substantial.
Our package includes old vs new regime comparison so you file under the option that minimises tax for your profile.
Available under both regimes (amount as per current law). Confirm the figure applicable to your assessment year.
Confirm you qualify for ITR-1 (resident, ≤ ₹50L, allowed heads only).
Form 16, 26AS and AIS reconciled so TDS and income match reported data.
Old vs new comparison; Chapter VI-A and other claims optimised under the chosen regime.
Return prepared and filed on the Income Tax e-filing portal.
e-Verification support (Aadhaar OTP or other modes); refund tracking if applicable.
Typically 31 July of the assessment year for individuals not required to get accounts audited.
Section 234F late fee may apply; delayed filing can also affect loss carry-forward where relevant.
Belated and revised returns have their own windows under the Act — file original on time where possible.
CBDT may notify extensions. Always confirm the due date for your assessment year on the official portal.
Eligibility checked so you do not file ITR-1 when ITR-2/3/4 is required — avoiding defective returns under Section 139(9).
TDS and reported income matched to Form 26AS and AIS so notices from mismatches are minimised.
Old vs new comparison so you choose the regime that results in lower tax for your salary and deductions profile.
Support through e-verification and refund tracking so the return is complete end-to-end.
Resident individuals with total income up to ₹50 lakh from salary/pension, one house property (no brought-forward loss) and other sources such as interest. No capital gains, business income, foreign assets or company directorship.
Typically 31 July of the assessment year for non-audit cases. Confirm the current year’s date on the Income Tax portal as CBDT may notify changes.
No. Any capital gains (STCG or LTCG) from shares, mutual funds, property or other assets means you must use ITR-2 (or another applicable form).
Form 16, Form 26AS, AIS, bank interest certificates, investment proofs (80C, 80D, etc.), PAN and Aadhaar, and house property details if applicable.
It depends on your deductions. New regime has lower rates but limited deductions; old regime allows full Chapter VI-A. We compare both and recommend the lower-tax option for your profile.
No. Filing on the official e-filing portal is free. Our fee is for professional assistance (preparation, recon, regime comparison and support).
Directors of any company cannot use ITR-1. You must file ITR-2 (or the form applicable to your other income).
The return may be treated as defective under Section 139(9). You may be asked to file a revised return in the correct form. We verify eligibility before filing.
Comprehensive support: eligibility check, Form 16 and 26AS/AIS reconciliation, old vs new regime comparison, e-filing and e-verification. For salaried residents with income up to ₹50 lakh. File the right form, the right way.
Get Free Consultation →