What is ITR 1 or Sahaj?


As you already know Income Tax Return filing is done by way of submitting the income tax form to the income tax department. Different ITR forms are notified by the tax department depending on the source of your income. ITR 1 form commonly known as Sahaj is one of such form.It is one of the most used forms in India.It is a simple one page used for submitting your income, deductions and tax details to the income tax department.


Who can file Form ITR-1 (Sahaj)?


This form can be filed by individuals who have income upto Rs. 50 Lakhs in the 1 April 2016-31st March 2017 Financial Year(F.Y.) from: -

  • Salary/Pension
  • One house property (excluding cases where loss is brought forward from previous years): This includes earning from rental income or payment of home loan interest. In case, if you earning any rental income or payment of home loan from more than one house, then you have to file ITR – 2 instead of ITR – 1.
  • Other sources (excluding any winnings from lottery, income from race horses etc.) like interest income from bank, dividends, etc.

Further, in case where the income of your spouse, minor child, etc., is clubbed with your income, then this return form can be used only when your total income (after clubbing) also falls in the above specified categories.

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Who cannot file an ITR – 1 Form?


This Return Form cannot be used by an individual whose total income for the assessment year 2017-18 exceeds Rs.50 lakh or includes any of the following -

  • Income from more than one house property or Previous Year's brought forward loss from house property.
  • Income from lottery / race horses / quiz / legal gambling.
  • Income under the head "Capital Gains" i.e. short-term capital gains or long-term capital gains from sale of house, plot, shares etc.
  • Agricultural income exceeding Rs. 5,000.
  • Income from business or profession.
  • Loss under the head "Income from other sources".
Further, any such individual who has:
  • Claimed relief u/s 90 or 91.
  • Any assets or financial interest in any entity located outside India.
  • A signing authority in any account located outside India.
  • Income from any source outside India. (if you are a resident individual).
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How does an ITR-1 form look like?

For Financial Year 2016-17 (Assessment Year 2017-18), the Government of India has introduced a 1-page Form ITR-1. Earlier, this was a 7-page Form, separated into different Parts and Schedules.

The ITR 1 Form looks like this:
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  • English ITR 1 Form pdf

    https://www.incometaxindia.gov.in/forms/income-tax%20rules/2017/itr1_english.pdf

  • Hindi ITR 1 Form pdf https://www.incometaxindia.gov.in/hindi/forms/income-tax%20rules/2017/hnitr12017_hindi.pdf

What is the structure of ITR Form-1?


ITR Form 1 is divided in five parts and two schedules for easy understanding. These are :

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How to fill the Form-1 (Sahaj)?

Though ITR Form 1 looks like a one page simple form. But, while filling it, due caution should be taken.

Let's explain each part of it in detail :

Part A: General Information:

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This part includes your personal details -

Field Description Is it Compulsary to Fill?(Yes/No)
PAN Permanent Account Number Yes
Name Enter your full name as per your PAN Card Yes
Aadhaar Number Providing Aadhaar Number is now mandatory while filing returns [from 1-07-2017]. Enter your 12 digit Aadhaar Number or 28 digit Aadhaar Enrolment ID incase you do not have your Aadhar with you . Incase, you fall in the below mention category then filling of your aadhaar no is not mandatory :
  • (a)You are living in the States of Assam, Jammu and Kashmir and Meghalaya
  • (b) You are of eighty years or more at any time during the F.Y.2016-17
  • (c) You are Non-Residents
  • (d) Not a citizen of India
Yes with few exceptions)
Date of Birth Enter your  Date of Birth as per your PAN card in DD/MM/YYYY format Yes
Mobile Number Enter your valid mobile number, this would be used by IT department for all communications. Yes
Email Address Enter your valid mobile number, this would be used by IT department for all communications. Yes
Address Enter your current full address.This would be used by IT department for all communications.
Yes
Employer Category
Govt., PSU , Others or Not Applicable
Yes
Residential Status Resident, Non – Resident, Resident but Not Ordinarily Resident. Confused about your residential status. Check now Yes
Return filed There are various sections under which return is filed.These are :  
  • 139(1): When return is filed voluntarily on or before due date.
  • 139(4): Belated Return i.e. when return is voluntarily filed after the due date.
  • 139(5):Revised Return i.e. when an amendment is made in the original return.
  • 119(2)(b) 142(1)/148/153A/153C:When return is filed in response to notice received from Income Tax Department under the said section.
  • 139(9): Defective Return, i.e. when return is filed in response to a notice to remove defects in the original return is filed.
Select the appropriate section applicable on your tax situation. File through Tax2win and avoid the hassle of finding the relevant sections applicable on you!
Yes
Whether original or revised return? Select the applicable option, depending whether the return filed is original or revised. Yes
Original Acknowledgement Number If you are filing the revised return under section 139(9) asked by department or 139(5) on your own, then write the Acknowledgement number and date of filing the original return in DD/MM/YYYY format. Yes (In case of revision of returns) Yes (In case of revision of returns)
Date of filing of Original Return
Notice Number Many a times , we receive notice from IT department even incases we have filed ITR’s . So, if you have received any notice under section 139(9)/142(1)/148/153A/153C, and are filing your ITR in response to these, then enter the Notice Number and Date of such notice in DD/MM/YYYY format. Yes( If received notices)
If filed in response to notice u/s 139(9)/142(1)/ 148/153A/153C, enter the date of such notice
Are you governed by Portuguese Civil Code as per section 5A? This is applicable incase of people to whom Portuguese Civil Code applies. This code is generally applicable on the people living in State of Goa and in the Union territories of Dadra and Nagar haveli and Daman and Diu. Incase you are determined by this code, enter only your share of income under Income from House Property and under Income from Other Sources. The balance share of income under these heads should be entered in the ITR of your spouse. Yes
If Yes, Fill PAN of the Spouse If Portuguese Civil Code applies on you then enter the PAN of your spouse.

Part B: Gross Total Income

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Under this section you enter all your income details from various sources:

  • Salary/Pension -Final salary/pension details from Form 16 given by employer. In case of incorrect computation in Form 16, furnish the correct details in this form. Also, in case there were multiple employers in the past Financial Year, input the total income here.
  • One House Property -In case of loss, mark a negative sign within brackets before the figure.You have a negative income from house property when you have a payment of interest on home loan and no income from house.
  • You should enter only your share of income in the column B2 (house property) and B3 (other sources). The balance share of income under these heads should be entered in the return of income of your spouse. Also provide PAN of the spouse.
  • Gross Total - The items above to be added. If the income comes to negative, then mark a negative sign within the brackets before the figure.

Note :- Loss cannot be carried forward to next year. ITR2 to be used for all such purposes.


Part C: Deductions and taxable Income

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It includes details of all the deductions claimed under Section 80C to 80U of the Act. These include investments, Mediclaim, LIC Premium, Contribution to Pension Account, Education Loan, Donation, etc. This part also includes the Taxable Income which comes after deducting the amount of Total Deductions from the Gross Total Income. Read our Deductions Blog for knowing more about this section.

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Part D: Computation of Tax Payable

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This includes all the details relating to calculation of the final tax payable-

  • D1: Tax Payable before any adjustment: To be calculated as per tax computation table at C2.
  • D2: Rebate u/s 87A: Deduction from income tax to a resident individual, whose total income is lesser than 500,000 INR of an amount equal to such Income Tax or an amount of 5,000 INR whichever is less.
  • D3: Tax After Rebate: Tax payable after rebate (D1-D2)
  • D4: Cess: Calculate education cess (including secondary and higher education cess) at 3 % of D3.
  • D5: Total Tax & Cess: D3+D4
  • D6: Relief u/s 89 : For claiming relief, if any, allowable under Section 89 in respect of arrears or salary advances received during the past Financial Year.
  • D7: Interest u/s 234 A : For calculation of 234A interest as per IT Act, 1961.
  • D8: 234 B : For calculation of 234B interest as per IT Act, 1961.
  • D9: 234 C : For calculation of 234C interest as per IT Act, 1961.
  • D10: Total Tax and Interest :D5+D7+D8+D9-D6
  • D11: Total Taxes Paid: Total tax paid (Advance Tax + Self-assessment tax) given in Column 4 of Schedule IT and relevant TDS given in Column 6 of Schedule TDS to be given. TDS and Tax Payment details to be verified using Form 26AS.
  • D12: Amount Payable :Tax payable amount to be filled, in case D10 is greater than D11.
  • D13: Refund : amount to be filled in case D11 is greater than D10.
  • Exempt Income :
    1. 10(38): Long-term capital gains arising on transfer of securities
    2. 10(34) : Exemption in regard to allowances granted to an employee
    3. Agricuture Income: If agricultural income exceeds ? 5,000/-, please use ITR-2.
    4. Others(plz specify):
    5. Read : Tax Free Incomes – The Essential List Two

Part E: Other Information

This part also includes the details of all the bank accounts(current +savings) held in India at any time during the year for which the return is filed.

  • Details such as IFSC Code, Name of Bank, Account Number, cash deposit during 09.11.2016 to 30.12.2016 etc are also to be provided by you here.
  • Details of dormant accounts which are not operational for more than 3 years is not mandatory.
  • In case cash deposits is Rs. 2,00,000 or more than that during 09/11/2016 to 30/12/2016, details of cash deposits to be provided. The following table is to be filled and attached in case of additional information in D14.
  • In case the total cash deposited during 09.11.2016 to 30.12.2016 in any account current and savings account loan accounts etc.) is more than or equal to Rs.2 lakhs , then details of such account indicating the cash deposited in the said account during the said period should also be provided.

"Do Not Forget to Mention(Put A tick) on the account in which you want your income tax refunds"

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Let's understand the Schedules now:

Schedule IT

This includes all the Details of tax payments including Advance Tax and Self - Assessment Tax Payments. Advance Taxes and Self-Assessment challan deposited details are required.These are :

  • BSR Code of the Bank
  • Date of Deposit in the Bank
  • Serial Number of Challan through which the payment is made
  • The amount of tax paid
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Schedule TDS/TCS

This includes the Details of Tax Deducted/Collected at Source on Income Other than Salary. These details can be based on Form 16 A issued by various Deductors in respect interest income and other sources of income. This schedule contains the following details:

  • Tax Deduction Account Number (TAN) of the Deductor(s)/Collector
  • Name of the Deductor/Collector
  • Amount which is subject to tax deduction /collection
  • The year of such deduction/collection
  • The amount of tax deducted/collected; and
  • The amount of tax deducted/claimed this year
  • Amount claimed in the hands of spouse if section 5A is applicable - This is applicable incase of people to whom Portuguese Civil Code applies. This code is generally applicable on the people living in State of Goa and in the Union territories of Dadra and Nagar haveli and Daman and Diu.
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Verification

There is a verification section in which you need to mention your Name and your father's name . after completing the Verification Section, fill date and Sign in the space given. Without a valid signature, your return will not be accepted by the Income Tax Department.
Incase, you e-file your return then you can sign with your digital signature. If you do not have digital siganture, submit your return and return sign a hard copy of ITR V and send it to CPC Bengaluru else e-verify it.

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How to file ITR 1(Sahaj) form with the Income Tax Department?

Form ITR – 1 can be filed with the Income Tax Department in any of the following ways:

  • Offline: By furnishing the return in a paper form at the local Income Tax Department office. Thereafter,submitting the verification of the return (Form ITR-V) physically to CPC, Bengaluru.
  • Online: By furnishing the return online (i.e. e-file ): Can be done by transmitting the data electronically.This can be done by using any of these methods
    1. Under digital signature.
    2. Under electronic verification code.
    3. Alternatively taking a print-out of the ITR V ,signing it and sending by through ordinary or speed post to Centralized Processing Centre, Income Tax Department, Bengaluru— 560 500, Karnataka.

Manner of filing ITR to the Income Tax Department

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Who can file ITR Form 1 in paper form?

ITR 1 can be submitted in paper form by:

  • Individual of the age of 80 years or more at any time during the previous year.
  • Individual or HUF whose income does not exceed five lakh rupees and
  • No refund is claimed in the return of income.

"Individuals earning more than 5 lakhs INR must furnish their Income Tax returns electronically."


How to file ITR Form 1 online|Steps to follow to file ITR Form 1?

For filing the ITR Form 1 online, follow the following steps:-

  • Step 1: Go to the link: https://incometaxindiaefiling.gov.in/downloads/offlineUtilities?lang=eng
  • Step 2: Select the Assessment Year for which you want to file ITR.
  • Step 3: Then select the way in which you want to e-file your ITR. There are two ways of filing ITR-
    1. Using Excel Utility
    2. Using Java Utility
  • Step 4 : Using the Excel utility- For this first you need to generate the xml:
    1. Download the excel utility of the ITR 1.
    2. Then fill all the mandatory and applicable fields.
    3. Then, validate the data entered in all the sheets by clicking on "Validate" button available in respective sheets.
    4. Click on "Calculate Tax" button on sheet "PART A GENERAL" or "PART B-TI-TTI"
    5. Verify your data Click on "Generate XML" button at sheet "PART A GENERAL" or "PART B-TI-TTI"
    6. Then submit the generated xml file to the income tax department:
    7. Login the using the link incometaxindiaefiling.gov.in
    8. Enter your credentials.
    9. Go to e-File Menu Select "Income tax return" Select "Assessment Year" as "2017- 18" Select "ITR" as "ITR 1"
    10. Browse and Select your valid XML Generated
    11. Click on submit button
  • or

  • Step 4 : Using the Java Utility- Steps for submitting ITR using the Java utility :
    1. Fill all the mandatory and applicable fields.
    2. Verify your data by Clicking on "Save" button on the Menu Bar.
    3. Click on "Submit" button on the Menu Bar.
    4. Enter your Login Credentials .
    5. Click on Submit button.

What is the due date to file ITR – 1?

For the financial year 2016-17, the due date for filing the ITR–1 form was 31st July, 2017. However, you can still e-file your belated income tax return upto 31st March 2018.


What Documents are required for filing ITR 1?

  • Form 16 issued by your employer (In case you have switched jobs during the year, then Form 16 from all your employers)
  • Form 26AS;
  • Pass Book of Bank / Bank certificate; and
  • PAN Card
  • Aadhaar Card
  • Tax saving deduction details
Documents required for filing ITR 1:

Form 16 issued   Form 26AS Pass Book of Bank / Bank Certificate PAN Card Aadhaar Card Tax saving deduction details

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Is there any document required to be attached with the ITR 1 form?

No document (including TDS certificate) should be attached to this Return Form. Though, all such documents should be kept with you for the future reference.


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FAQ on ITR Form 1(Sahaj)

Q- What are the documents attached with ITR – 1?

Well, ITR – 1 Form is an annexure less return, and you do not have to attach any documents along with your Income Tax Return.


Q- How should I report details of my bank accounts in the Sahaj form?

Details of all savings and current accounts held at any time during the previous financial year must be declared under Part E – other information section of the ITR form.
Account numbers should be as per Core Banking Solution(CBS) system and dormant account (accounts which are not operational for more than 3 years) details are optional.
Further more, you have to specify the account that you want to use, in case of refund.


Q- Should I include dividend income from Mutual Funds?

Yes, it is to be included before Part E – other information under the head Exempt Income(others) since dividend income from mutual funds is exempt under Sec 10(35).


Q- Can I file ITR 1 with exempt agricultural income?

In case agricultural income<or = 5000 INR File ITR 1
In case agricultural income>5000 INR File ITR 2

Q- Can I use my mobile number/email ID for filing all my relatives return?

There is a limit put by the income tax department. Only 10 assesses can be registered using one mobile number and one email ID.


Q- Which ITR form should be filled in case my income is above 50 lakhs INR in a Financial Year?

Type of Income ITR type
Salaried individual having income > 50 lakhs ITR 2
Income from business/profession ITR 3
Presumptive income u/s 44AD/44AE ITR 4 (Sugam)

Q- I have filed ITR-2 instead of ITR-1. How do I change ITR-2 to ITR-1?

Ans In this case, you are required to file revised return, last date for which is the end of the relevant A.Y.


Q- What are the other sources of income in the ITR-1?

Ans. Income under the other source including winnings from lottery, activity of owning and maintaining race horses, income chargeable under the special rates 115BBDA or section 115BBE are not included in other source income ITR 1


Q- I have an income from my salary as well as capital gains. So which ITR form do I need to select: ITR-1 or ITR 2?

Ans. ITR 2 is used for salary and capital gain income .


Q- I forgot to mention some income on my ITR-1 form. Is there an amendment form so that I can declare the rest of the income?

Ans. Return may be revised if any income is not considered properly. assessee shall be revised the return if forget to mention som income in ITR


Q- ITR-1 doesn't have the NRI section for FY 2018-19. What is the alternative?

Ans. Alternatives are the other ITR forms as per the satisfaction of income of the assessee.


Q- How do I delete an ITR-1 to create a new ITR-2?

Ans. ITR on the income tax website can not be deleted, only revise return is filed.


Q- How do I deduct the U/S 10 exemptions in ITR-1?

Ans. Allowance under section 10 can be selected from the drop down box under the ITR form.


Q- How can I show Short term capital gain and losses in my ITR 1, I am salaried person and my employer has already deducted TDS from my salary?

Ans. Capital gain and loss can not be selected under ITR 1 from, ITR form 2 shall be filed where assessee has capital gain transaction and income under the head salary.


CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.