• 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 or losses under this head). 

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.

• ​Who cannot use ITR – 1 (SAHAJ)?

Return Form ITR – 1 (SAHAJ) cannot be used by an individual:

• • 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.
  • Whose total income for the year includes income chargeable to tax under the head “Capital Gains”.
  • Whose total income for the year includes exempt 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 section 91
  • Who is a resident and ordinarily resident and having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.

To file your Income Tax Return, please visit https://agmont.in/www.agmont.in . Prior making any decisions on the basis of this article the readers are requested to consult a qualified Professional. The author does not take any responsibility for misrepresentation or interpretation of article. The author would not be liable either for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on.