Find
ITR-1 is for resident individuals with total income up to ₹50 lakh from salary or pension, up to two house properties, other sources like interest, long-term gains under Sec 112A up to ₹1,25,000, and agricultural income up to ₹5,000.
ITR
Who can file ITR-1 Sahaj
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Provisions
Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026); Sec 112A, Income-tax Act 1961 (now Sec 198, Income-tax Act 2025)
Analysis
Your case fits ITR-1 if total income is under ₹50 lakh and you are resident and ordinarily resident. You cannot use ITR-1 if you are a director, hold unlisted shares, have foreign assets or income, or have losses to carry forward. Check each exclusion before filing.
Close
- Confirm resident and ordinarily resident status.
- Check total income is under ₹50 lakh.
- Check none of the exclusions apply.
- File ITR-1.
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