Indian Income Tax Return AY 2018-19 ITR-1 SAHAJ

Indian Income Tax Return


Indian Income Tax Return

Person required to file ITR-1

Individual being resident having total income of Rs 50lakhs from following sources:

  • Income from salary or pension
  • Income from one house property
  • Income from other sources


Return filing date and consequences if delayed.

Due date of filing return of income is 31st July. If return is delayed than penalty of Rs 5000 if filed after due date but before 31st December, otherwise Rs 10000 under section 234F.


Documents required for filing ITR-1


  • FORM 16
  • Bank Statements
  • Income from Investments
  • Documents for claiming deduction under chapter VI-A

Structure of form ITR-1


  • Part A – General Information
  • Part B – Gross Total Income
  • Part C – Deductions And Taxable Total Income
  • Part D – Computation Of Tax Payable
  • Part E  – Other Information
  • Schedule IT – Detail of Advance tax and Self Assessment Tax payments
  • Schedule TDS – Detail of TDS/TCS

Person not eligible to file ITR-1 SAHAJ


  • Residents not ordinarily resident (RNOR) and non-residents
  • Individuals having total income above Rs 50 lakhs
  • Individuals having Income through the following sources:
  1. Taxable capital gains (Short term and Long term)
  2. Agricultural income exceeding Rs. 5000
  3. Business and Profession
  4. Lottery, racehorses, gambling etc.
  5. More than one House Property



  • If total income exceeds Rs 50 lakhs from salary or pension, one house property and other sources than ITR-2 is required to be filled.
  • ITR-1 can be filled by resident being ordinary resident.

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