Income Tax Return — Salaried
Simplest ITR form for resident individuals with salary, one house property, and other-source income up to ₹50 lakh.
Who files
Salaried individuals with simple income profiles.
Due date
31 July (for FY ending 31 March)
Penalty
₹5,000 late fee (₹1,000 if income < ₹5 lakh) + 1% interest per month on unpaid tax.
Filed on
incometax.gov.in
ITR-1 (Sahaj) is for resident individuals (not HUFs) with total income up to ₹50 lakh from: (a) salary or pension, (b) one house property (no carry-forward of loss), (c) interest / dividend / family pension. Cannot be used if you have business / professional income, capital gains, foreign income, multiple properties, agricultural income > ₹5,000, or director / unlisted company shareholding.
Personal details (PAN, Aadhaar, address)
Salary income (from Form 16)
House property income (rent or self-occupied)
Other sources (interest, dividend)
Deductions (80C, 80D, etc.)
Tax computation
Bank details for refund
No — ITR-1 supports only one house property. Use ITR-2.
No — any capital gains require ITR-2. ITR-1 doesn't have a Schedule CG.