The ITR 1 Sahaj form is a one-page simplified return form introduced by the government for salaried individuals to ease the filing process. Only salaried individuals having an income up to Rs 50 lakh can use this form. However, if along with salary income, you have income from more than one house property, capital gains, income from agriculture exceeding Rs 5,000, foreign income/assets, business income or income from winnings from lottery/gambling, then you cannot use this form.
ITR 1 Sahaj consists of the following parts:
Part A – General information
Part B – Gross total income
Part C – Deductions and taxable