ITR-1 (Sahaj)
The simplest income tax return, for resident individuals with income from salary, one house property, and other sources, up to ₹50 lakh total income.
Who files it
Resident individuals meeting the eligibility conditions: no capital gains, no business or professional income, no foreign assets or income, and total income within the threshold.
Frequency
Annual
Due date
31 July, after the financial year ends (non-audit cases)
Filed with
Income Tax e-filing portal
ITR-1 is deliberately narrow: the moment you have capital gains (even a small mutual fund redemption), more than one house property, or income requiring more detailed disclosure, you move to a different form even if your income level would otherwise qualify.
Most first-time salaried filers with a straightforward Form 16 and maybe some savings account interest end up here, which is part of why it is the most commonly filed ITR form by volume.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.