Who can use ITR – 1 (SAHAJ)?
Return Form ITR – 1 (SAHAJ) can be used by an individual whose total income includes:
(1) Income from salary/pension; or
(2) Income from one house property (excluding cases where loss is brought forward from previous years); or
(3) Income from other sources (excluding winnings from lottery and income from race horses, income taxable under section 115BBDA or Income of the nature referred to in section 115BBE).
Further, in a case where the income of another person like spouse, minor child, etc., is to be clubbed with the income of the taxpayer, this return form can be used only when such income falls in any of the above categories.
ITR Description
ITR 1 (SAHAJ) For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh
Who cannot use ITR – 1 (SAHAJ)?
Return Form ITR – 1 (SAHAJ) cannot be used by an individual:
• Whose total income for the Assessment year 2017-18 exceeds Rs. 50 lakh;
• Whose total income for the year includes income from more than one house property.
• Whose total income for the year includes income from winnings from lottery or income from race horses or income taxable under section 115BBDA.
• Whose total income for the year includes income chargeable to tax under the head “Capital Gains”.
• Whose total income for the year includes income of the nature refferred to in section 115BBE.
• Whose total income for the year includes agricultural income of more than Rs. 5,000.
• Whose total income for the year includes income from business or profession.
• Whose total income for the year includes loss under the head “Income from other sources”.
• Who has claimed relief under section 90 and/or 91 .
• Any Resident having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.
• Any resident having income from any source outside India.