ITR‑1 (Sahaj) can be filed by a simple, resident individual with limited types and amounts of income, mainly salary, one house property and small “other sources” income, within a total income cap of ₹50 lakh.

Who can file ITR‑1 (Sahaj)?

You can generally use ITR‑1 if all these conditions are met:

  • You are an individual (not HUF, firm or company) and Resident in India for the relevant year.
  • Your total income is up to ₹50,00,000 in the financial year.
  • Your income sources are only:
    • Salary or pension.
* **One** house property (and no brought‑forward loss from house property).

* “Other sources” like interest on savings, FDs, recurring deposits, family pension, etc. (but not lottery/race horses, etc.).

* Agricultural income up to **₹5,000**.

Some recent guidance for AY 2025‑26 also notes that very small specified capital gains (like limited LTCG u/s 112A) may be allowed in ITR‑1 where there is no loss set‑off, but you should always check the latest official instructions for the exact year you are filing.

Who cannot file ITR‑1?

You cannot use ITR‑1 in the following common situations:

  • You are Non‑Resident or Resident but Not Ordinarily Resident (RNOR).
  • Your total income exceeds ₹50,00,000.
  • You have more than one house property.
  • You have capital gains (short‑term/long‑term), except where specifically allowed by the latest rules.
  • You have business or professional income (including commission/brokerage treated as business income).
  • You have winnings from lottery, race horses, gambling, speculation , or income taxable under special sections like 115BBDA/115E.
  • You own certain foreign assets, have foreign income, or other complex situations (these generally push you to ITR‑2/3 as per yearly instructions).

Quick HTML table: ITR‑1 eligibility snapshot

html

<table>
  <thead>
    <tr>
      <th>Condition</th>
      <th>ITR-1 Allowed?</th>
      <th>Notes</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>Individual, Resident in India</td>
      <td>Yes</td>
      <td>Must be resident; RNOR/NRI not allowed.[web:1][web:7][web:9]</td>
    </tr>
    <tr>
      <td>Total income ≤ ₹50 lakh</td>
      <td>Yes</td>
      <td>Income above this limit needs another ITR form.[web:1][web:3][web:7]</td>
    </tr>
    <tr>
      <td>Salary/Pension income</td>
      <td>Yes</td>
      <td>Primary category for ITR-1.[web:3][web:5][web:7]</td>
    </tr>
    <tr>
      <td>Income from one house property</td>
      <td>Yes</td>
      <td>No brought-forward loss and only one property.[web:3][web:5][web:7]</td>
    </tr>
    <tr>
      <td>Interest & similar “other sources” income</td>
      <td>Yes</td>
      <td>FD, RD, savings interest, family pension, etc.[web:3][web:5][web:7]</td>
    </tr>
    <tr>
      <td>Agricultural income up to ₹5,000</td>
      <td>Yes</td>
      <td>Above ₹5,000 requires other form (e.g. ITR-2).[web:1][web:3][web:7]</td>
    </tr>
    <tr>
      <td>Business or professional income</td>
      <td>No</td>
      <td>Must use ITR-3 or ITR-4 as applicable.[web:3][web:7][web:9]</td>
    </tr>
    <tr>
      <td>More than one house property</td>
      <td>No</td>
      <td>Use ITR-2 or ITR-3 depending on other income.[web:3][web:7]</td>
    </tr>
    <tr>
      <td>Capital gains income</td>
      <td>Generally No</td>
      <td>Except limited cases like small LTCG where specifically permitted for that AY.[web:1][web:3][web:4][web:6]</td>
    </tr>
    <tr>
      <td>Lottery / race horse winnings</td>
      <td>No</td>
      <td>Special tax sections, not allowed in ITR-1.[web:1][web:7]</td>
    </tr>
  </tbody>
</table>

Mini example

If you are a resident salaried employee in India, earning ₹12 lakh salary, ₹8,000 interest from a savings account, and no other income, and you do not own more than one house property, your total income is below ₹50 lakh and you can generally file ITR‑1.

If instead you also sold shares with a capital gain of ₹3 lakh, you would normally move to ITR‑2 unless that gain falls within a small, specifically permitted LTCG window for that assessment year and you meet all other conditions.

Bottom note: Information gathered from public forums or data available on the internet and portrayed here.