ITR-1, also known as Sahaj, is an Income Tax Return form used by individual taxpayers who are residents (other than not ordinarily resident) and have total income up to ₹50 lakh from the following sources:

• Salary or pension
• One house property (excluding cases where loss is brought forward from previous years)
• Other sources (like interest, family pension, etc., but excluding winning from lottery and income from race horses)
• Agricultural income up to ₹5,000

Individuals who:

• Are residents (other than not ordinarily resident)
• Have income up to ₹50 lakh
• Earn income from salary, one house property, and other sources (excluding lottery winnings and race horse income)
• Have agricultural income up to ₹5,000

Individuals who:

• Have income exceeding ₹50 lakh
• Have income from more than one house property
• Have income from winnings from lottery or race horses
• Have income taxable under “Profits and gains of business or profession”
• Are directors in a company
• Have invested in unlisted equity shares
• Are residents not ordinarily resident (RNOR) and non-residents
• Own foreign assets or have foreign income
• Have brought forward or carried forward losses under any head of income

While the actual submission does not require attaching any documents, you should have the following information ready:

• PAN Card
• Aadhaar Card
• Form 16 (issued by your employer)
• Salary slips
• Details of any other income (such as interest on savings accounts, fixed deposits, etc.)
• Investment details for claiming deductions under Chapter VI-A (like 80C, 80D, etc.)
• Bank account details
• Proofs of tax-saving investments

1. Login to the e-filing portal: Visit the official Income Tax e-filing portal and log in using your PAN and password.