ITR-1: who can't use it

The tax portal's ITR-1 guide says it can be filed by a resident individual whose total income does not exceed ₹50 lakh, from salary, one house property, family pension, other sources and small amounts of agricultural income.

ITR-1 can't be filed by an individual who has agricultural income above ₹5,000, long-term capital gain u/s 112A above ₹1.25 lakh, income from business or profession, invested in unlisted equity shares, or who is a director in a company. RNORs and NRIs can't use it either.

Example

Illustrative example only. Salary ₹18 lakh and long-term gains of ₹2 lakh u/s 112A on listed shares. The income is under ₹50 lakh, but the gains are above ₹1.25 lakh, so ITR-1 doesn't fit.

Important

Check this before you start the form, not after you have filled it in.

Quick check

• ☐ Add up your total income
• ☐ List your capital gains
• ☐ Check director roles and unlisted shares
• ☐ Keep your salary slips together

Salary slip format — keep your income records in one place 👇

Source: Income Tax Department, File ITR-1 (Sahaj) Online user manual.