Who Can File ITR-1?
ITR-1 is meant for resident individuals (not HUF or company) who have:
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Income from Salary or Pension
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Income from One House Property
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Income from Other Sources (like interest income, etc.)
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Agricultural income up to ₹5,000
✅ Total income must be up to ₹50 lakh.
Who Cannot File ITR-1?
You cannot use ITR-1 if you:
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Have income from more than one house property
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Have capital gains (short-term or long-term)
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Have income from business or profession
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Are a director in a company
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Hold unlisted equity shares
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Have foreign assets or foreign income
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Are a resident but not ordinarily resident (RNOR)
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Have brought forward losses to carry forward
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Claiming relief under section 90/91 (foreign tax relief)
Structure of ITR-1 Form
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Part A – General Information
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Part B – Gross Total Income
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Part C – Deductions and Taxable Total Income
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Part D – Tax Computation and Tax Status
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Schedule IT – Details of Advance Tax and Self-Assessment Tax payments
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Schedule TDS – Details of TDS from salary and other sources
How to File ITR-1?
You can file ITR-1:
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Online through the Income Tax Portal: https://incometax.gov.in
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Using offline utilities (JSON or Excel) provided on the portal
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Through a tax consultant or CA
Please feel free to contact us with any queries.