Income Tax · ITR-1 Sahaj

ITR-1 Sahaj Return Filing — simple income, zero stress.

ITR-1 (Sahaj) filing for salaried individuals and pensioners with income up to Rs 50 lakh — accurate preparation, full deduction capture, and e-verification by Chartered Accountants in Mumbai.

ITR-1, commonly known as Sahaj, is the simplest income tax return form and the one most Indian salaried individuals are eligible to use. It applies to resident individuals with income from salary or pension, one house property, and other sources such as bank interest — provided total income does not exceed Rs 50 lakh and there are no capital gains, business income, or foreign assets.

Simple as it appears, ITR-1 has more moving parts than most taxpayers realise. The Annual Information Statement (AIS) now mirrors a substantial portion of your income, and discrepancies between what you report and what the department already sees are a leading cause of Section 143(1) intimations. Deductions under Section 80C, 80D, 80CCD(1B), and HRA exemption must each be correctly calculated and cross-checked against Form 16.

At NDS Advisors, we prepare and file ITR-1 returns for employees, retirees, and individuals with straightforward income profiles across Mumbai and India. Our process eliminates the guesswork — we review your Form 16 line by line, reconcile the AIS, identify every deduction you are entitled to, and file a clean return that stands up to any scrutiny.

Our ITR-1 Sahaj Return Filing Services

Form 16 Analysis

Line-by-line review of your Form 16 and salary slips to verify TDS, allowances, and perquisites are correctly reported.

AIS & 26AS Reconciliation

Cross-checking Annual Information Statement and Form 26AS against your documents to eliminate mismatches before filing.

HRA & Leave Travel Exemption

Correct computation of House Rent Allowance exemption and Leave Travel Concession based on actual rent receipts and travel bills.

Section 80 Deductions

Maximising deductions under 80C (ELSS, PPF, LIC), 80D (health insurance), 80CCD(1B) (NPS), and 80TTA/80TTB (interest income).

House Property Income

Computation of income or loss from one self-occupied or let-out property including home loan interest under Section 24(b).

Other Source Income

Accurate reporting of savings account interest, fixed deposit interest, family pension, and dividend income in the correct schedules.

Tax Computation & Challan

Final tax liability computation under old and new regime, advance tax credit verification, and self-assessment tax challan if payable.

E-filing & Verification

Submission on the Income Tax portal and immediate e-verification via Aadhaar OTP or net banking; acknowledgement shared with you.

Our Process

Document Checklist

Collect Form 16, Form 16A, Form 26AS, AIS, bank statements, rent receipts, and investment proofs using our structured checklist.

AIS Review

Download and review the Annual Information Statement; identify pre-filled entries and flag discrepancies for correction or explanation.

Regime Selection

Compare tax liability under old regime (with deductions) vs new regime to determine the optimal filing choice for you.

Return Preparation

Prepare draft ITR-1 with all schedules, deductions, and tax computation — shared for your review before submission.

Filing & E-verification

Submit the return on the portal and complete e-verification immediately; send you the acknowledgement number and ITR-V.

Why It Matters

✓Correct form used — no defective return notice

✓All Section 80 deductions claimed accurately

✓AIS reconciled — scrutiny risk minimised

✓HRA and LTA exemptions optimally computed

✓Old vs new tax regime comparison done

✓TDS fully credited and refund maximised

✓Filing completed well before 31st July deadline

✓E-verified return processed faster by CPC

Frequently Asked Questions

ITR-1 is for resident individuals with total income up to Rs 50 lakh from salary or pension, one house property excluding loss carry-forward cases, other sources such as interest, and agricultural income up to Rs 5,000. Individuals with more than one house property, capital gains, business income, or foreign assets cannot use ITR-1.

Yes. If you own one self-occupied or let-out property and claim deduction under Section 24(b) for home loan interest, ITR-1 is applicable — provided no loss is being carried forward from a prior year and the property is not jointly owned with a non-resident.

No. ITR-1 is only for ordinarily resident individuals. Non-resident Indians (NRIs) and Residents but Not Ordinarily Residents (RNORs) must use ITR-2 or another applicable form even if their Indian income falls within ITR-1 categories.

Capital gains (short-term or long-term), income from business or profession, foreign income or foreign assets, more than one house property, losses to be carried forward, and dividend income exceeding Rs 10 lakh cannot be reported in ITR-1. Such taxpayers must use ITR-2 or higher forms.

The standard deadline for ITR-1 filers (non-audit cases) is 31st July of the assessment year. A belated return under Section 139(4) can be filed by 31st December with a late fee of up to Rs 5,000 under Section 234F.

Sahaj filing, without the guesswork.

Let our Chartered Accountants prepare and file your ITR-1 accurately — every deduction claimed, every figure reconciled, on time.