Income Tax

How to File ITR-1 (SAHAJ) Online? | ITR Filing FY 2022-23 (AY 2023-24)

ITR-1 is a form of filing Income Tax Returns, also popularly known as SAHAJ. ITR-1 is specifically for conveniently filing Income Tax returns by Salaried Individuals, as ITR-1 does not ask for any information. However, not every salaried individual can file the ITR-1 (SAHAJ). Only those who meet the requirements specified can file the ITR-1.

Who can file ITR-1 (SAHAJ)?

To file ITR-1, the taxpayer’s income should be less than INR 50,00,000 in the following category of sources:-

• Salary
• Family Pension
• Agriculture Income
• One Housing Property
• Interest generated from savings Accounts, Deposits (Bank, Co-operative Society, Post Office), Tax Refund, Enhanced Compensation, or any other
• Clubbed Income Tax Returns for the spouse or a minor’s income only if the income is restricted to the above specifications.

Who can file ITR-1 (SAHAJ)?

• Individuals falling in the following category are not allowed to file ITR-:
• Resident Not Ordinarily Resident (RNOR) and Non-Resident Indian (NRI)
• Income higher than INR 50,00,000
• Agricultural Income of more than INR 5,000
• Income generated from Lottery, gambling, or any form of gambling
• Capital gains
• Investment in unlisted equity shares.
• Business or profession
• Director of a company
• Tax Deduction as per Income Tax Act
• more than one house property
• falls in any non-eligibility criteria under ITR-1

Prerequisites for filing the ITR-1 (SAHAJ)

The following documents are required for filing ITR-1 (SAHAJ):-

• ADHAAR Card
• PAN Card (linked with ADHAAR Card)
• Download AIS and Form 26AS¹ [Form 26AS shows tax details such as TDS, advance Tax, or self-assessment Tax. This Tax paid by the taxpayers is recorded in the database of the Income Tax Department as “Tax Credit in the taxpayer’s account].
• Form 16
• Pre-validated bank account nominated for refund
• house rent receipt (if applicable)
• and investment payment premium receipts (if applicable).

If there is any discrepancy in the amount, verify it with the bank or employer.

Precautions while filing the ITR-1 (SAHAJ)

• In terms of any discrepancy with the Tax paid (TDS, TCS, advance tax), verify it with the bank or employer
• Evaluate all the documents (passbook, deduction certificates, claim exemption receipts, interest certificates, Form 16, Form 26AS, investment proofs) to be attached or referred to while filing the ITR and compile them carefully.
• Cross-verify your personal details [PAN, permanent address, contact details, bank account details].
• Recheck and revert the chosen return form to fit your taxes [ITR-1 to ITR-7].
• Make sure you file the return before the due date. Any error made can be rectified before the due date so that no late filing fee or any other form of penalty is not imposed.
• Do not forget to verify your e-filing either manually or online.

How to File ITR-1 (SAHAJ)?

If you want to file your ITR-1 (SAHAJ), here is the step-by-step guide for you:-

Step 1: Visit the website for e-filing

Step 2: Log into your account using your PAN Details and Password

Step 3: Select the tab “e-file” and then select “Income Tax Return” to further select “File Income Tax Return.”

Step 4: Select the respective assessment year as well as the mode for filing (online)

Step 5: Proceed with filing by checking on “Start New Filing”

Step 6:  Select the relevant status

Step 7: Select “ITR-1(SAHAJ)” in form type

Step 8: continue with the form to fill in with the following details

• Personal Information [full name, PAN, Aadhar number, contact information, and bank account details]
• Gross Total Income [income from all sources such as salary, pension, house property, interest income, or any other]
• Total Deductions [any applicable deduction made under section 80 of the Income Tax Act].
• Tax Paid [Tax payments made from all sources such as TDS, TCS, Advance Tax, Self-Assessment Tax]
• Total Tax Liability [(Income – deductions claimed – Tax paid till date) Negative TTI denotes the amount available for a Tax refund, and the positive TTI denotes the Tax to be paid.

Step 9: Rectify any error to complete the validation. At last, E-Verify the ITR.

Filed ITR-1 (Sahaj) by mistake?

Many times, taxpayers who are not eligible to file ITR-1 (SAHAJ) file ITR-1 out of misunderstanding or misinterpretation. If you are also a victim of such a mistake, then you can rectify your mistake. Generally, such filed ITR is labelled as a “defective ITR” by the Income Tax Department. To rectify the same, you may file a revised ITR by the timeline specified by the Income Tax Department, which is usually 31^st December.

However, suppose you have received a notice from the Income Tax Department about the incorrect filing of ITR-1 (SAHAJ). In that case, you are required to respond to the notice and rectify the correction within 15 days from the date of the notice received. Suppose you fail to respond to the notice. In that case, you may face legal repercussions such as consideration of the ITR filed as invalid, penalty imposed reasoning the non-filing or delayed filing of the Income Tax Return.

Conclusion

Suppose you are a taxpayer falling within a category of taxpayers eligible for the ITR-1 (SAHAJ) filing. In that case, your Tax Return filing process becomes easier with the ITR-1 (SAHAJ) as it asks for less information than that of other ITR forms. Moreover, while filing the ITR-1, make sure you link your ADHAAR with your PAN to avoid rejection of the filed ITR-1. However, if your income slabs exceed INR 50,00,000, then you are not eligible for the filing of ITR-1 (SAHAJ). But still, if you have filed the ITR-1 (SAHAJ), then you should rectify your mistake by filing the revised ITR either before 31^st December or within 15 days of the Income Tax Department intimation made to you through a notice for such error made.

FAQs

1. https://incometaxindia.gov.in/Pages/tax-services/online-26AS-e-filing-website.aspx