Individual earning income from other sources (except lottery income and winnings from racehorses). 
Note: If there is a loss brought forward from the previous years or is to be carried forward to the next years, this ITR cannot be filed.
Individual earning rental income only from one House Property or/and. 
Individual receiving income from salary or pension or/and. ITR-1 SAHAJ is for those assessees who have income up to INR 50 lakhs. Offline filing of ITR 1 SAHAJ Form (See format above) Significant Changes in ITR 1 (AY 2020-21) Penalty for not filing Income Tax returns in time 
Who is not eligible to file ITR-1 SAHAJ FORM?ĭocuments required for filing ITR-1 SAHAJ Form Who is Eligible to File ITR-1 SAHAJ Form?
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