Income Tax Return (ITR-1) FAQ — Common Questions Answered

Quick answers to the most common questions about ITR-1 (Sahaj) — eligibility, due dates, tax regimes, refunds, and what to do if you make a mistake.

ITR-1 is the simplest income tax return form for resident individuals (not RNOR) with total income up to Rs. 50 lakh from salary/pension, up to 2 house properties, and other sources like interest. You can also include LTCG u/s 112A up to Rs. 1.25 lakh and agricultural income up to Rs. 5,000.