Income Tax Filing: Who Can Use ITR-1 SAHAJ

ITR-1 SAHAJ  can  be  used  by  an  individual  whose  total  income  for  the assessment year 2017-18 includes:

(a) Income from Salary/ Pension; or
(b) Income from One House Property (excluding cases where loss is brought forward from previous years); or
(c) Income from Other  Sources  (excluding  winning  from lottery  and income  from  Race Horses ,  Income  taxable  under  section  115BBDA and Section 115BBE )

What is in Section 115BBDA?

Income by way of dividend in excess of `10 lakh is chargeable at the rate of 10% for individuals, Hindu Undivided Family (HUF), partnership firms and private trusts. If you are getting 10 lakhs dividend from all your portfolio stocks, you cannot use ITR-1 SAHAJ

What is in Section 115BB? 

Rules related with unaccounted income, declared under the Garib Kalyan Yojana, its tax and surcharges. This section was recently amended due to demonetization.  


NOTE : Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.

Who Cannot Use ITR-1 SAHAJ


This  Return  Form  should  not  be  used  by  an  individual  whose  total  income for  the assessment year 2017-18 exceeds Rs.50 lakh or includes, -


1. Income from more than one house property; or
2. Income from winnings from lottery or income from Race horses; or
3. Income taxable under section 115 BBDA; or
4. Income of the nature referred to in section 115BBE; or
5. Income under the head “Capital Gains” e .g., short - term capital gains or long - term capital gains from sale of house, plot, shares etc.; or
6. Agricultural income in excess of ₹ 5,000; or
7. Income from Business or Profession; or
8. Loss under the head ‘Income from other sources ’; or
9. Person claiming relief under section 90 and/or 91; or
10.Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India ; or
11.Any resident having income from any source outside India .

How to Fill ITR-1 SAHAJ?

Income Tax Filing Website has detailed pdf document on how to fill ITR-1 SAHAJ. So if you 100 percent clear that ITR-1 SAHAJ is the ITR you need to submit for Assessment year 2017-18, go ahead and download below pdf. 

Link to download ITR-1 SAHAJ filling instruction

Submission of ITR-1 SAHAJ Form


ITR-1 SAHAJ form can be submitted physically at any Income Tax Returns Office. An Acknowledgment Receipt can be obtained upon submission.

In case of Electronic Filing of ITR-1 SAHAJ the form can be filled online or by using excel based or java based utility available in income tax filing website.

ITRV can now be verified online Using Electronic Verification Code (EVC) or
Aadhaar Card. The EVC can be generated either via One Time Password sent to email and registered mobile number (if income is less than INR 5 Lakhs) or via Net Banking. After online verification is done, there is not required to send ITRV to Bangalore CPC by post.

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