What is ITR 1?
  • ITR 1 is also known as “SAHAJ FORM” where to be used by the individual who qualified as “Ordinarily resident”.
  • It has to filled by the individual whose total income is up to 50 Lakhs.
Who can file ITR 1?
  • It can be file only by the tax payer who total income is up to 50 Lakhs from the three sources of income
  • Income from other sources does not include the lottery by winning & income from horse races.
  • Income from House property does not includes where the losses are brought forward from the previous years.
Who cannot file ITR 1?
What is the structure of ITR 1 form?

The Structure of ITR 1 is divided into 5 Parts

  • A: General Information
  • B: Gross total income
  • C: Deductions & Total taxable income.
  • D: Computation of Tax Payable
  • E: Other Information
Benefits of E-FILING:
  1. Convenient & flexible
  2. Save money and time.
  3. Increased accuracy
  4. Less room for manipulation of records and window dressing.
  5. Increased authenticity and accountability.
Dis-advantages of Non-Filing of Income Tax Returns:
  1. It was declared that non-compliance to provisions of IT returns in any form will be prosecuted inordinately.
  2. If you have assessable income yet have not filed returns, you will be served with a penalty because you have concealed your income. This penalty will vary between 100% to 300%.
  3. Income tax department deems it fit, they will issue a notice to any individual who has failed to file his/her income tax return.
  4. If the taxpayer owes any taxes to the Department of Income Tax, penal interest conforming to Section 234A at the rate of 1% on a monthly basis will be levied till all dues are cleared.
  5. if you have failed to file your income tax return on time, you will miss out on the previous year’s refund as well.
  • If you are filing this first time, please click on REGISTER Tab on top right, and please provide your details and if you are already registered click on LOGIN tab and give your PAN/AADHAR/OTHER USERID which you given on the time of registration and click on continue.
  • You can check you profile status here and if you want to update it, please click the UPDATE button and if you want to continue with this please click on SKIP button.
  • Click on FILE NOW tab to file the returns, as shown below.
  • Please select the 2021-22 (CURRENT AY) from the dropdown list of SELECT ASSESSMENT YEAR. And click on continue button.

After selecting the financial year the other will option will be hidden.

Select the mode of filing to proceed. (PREFER ONLINE MODE)
  • ONLINE MODE is for the age below 80 years
  • OFFLINE MODE Is for the people who has the age more than 80 years and TRUSTE, UIF who has the annual income less than 5 Lakhs.
  • click on proceed.
  • Click on Start new FILING if you are starting first time, otherwise please click on resume EDITING if you have already started.
  • Select your STATUS APPLICABLE and click on continue
  • Select the ITR 1 from the drop down tab and click on PROCEED WITH ITR 1 tab.
  • Select the tick box why you are filing the ITR 1 (it is depending on your eligibility) and click on continue button.

After clicking on the continue tab, it will display some POP-Up, so please ignore it and proceed with your filing.

  • Click on your PERSONAL INFORMATION tab shown below.

Please verify your personal information and if you want to edit your details Please click on the EDIT button, and next SELECT YOUR NATURE OF EMPLOYMENT FROM THE DROPDOWN LIST and select 139(1) under the filing section because we are filing the returns before the due date. If you are filing the return after the due date, please click on 139(4), if you want to file the revised return please click on 139(5), if you want to file the returns after condonation of delay please click on 119(2)(b).

  • Select on NO from the image given below.
  • Under the bank details please swipe the blue button as shown below. And click on CONFIRM button.
  • Please click on GROSS TOTAL INCOME after done with your personal information.
Here the Gross total income is zero because, the employer has not submitted the form 16, if he submits the form 16, it automatically the gross total income will be appearing on the screen and you can proceed with the amount which is there, if not you have to click the edit button and give the amount manually.

Please click on CONFIRM tab

  • Next click on TOTAL DEDUCTIONS TAB , in this tab you just have to answer YES or NO.

If you have done or paid any of the deductions please click on the YES button and give the amount you have paid or donated, if you have not paid anything please select NO and click on CONFIRM tab at last

After clicking continue, it will ask you to confirm your deductions. After confirming please click on CONFIRM TAB as shown below.

  • Click on TAX PAID tab, if the employer has submitted the FORM 16, the amount of TDS and all will be automatically appearing here otherwise please and click on CONFIRM tab as shown.

You can see the option as shown, and please click the confirm button at last.

Next, click on VERIFY YOUR TAX LIABILITIES., here you can see you tax calculation after all deduction,

Please check them once again and click on Confirm Tab

You can view the screen as shown below and please confirm your details and click on Confirm.

After this all the fields we have completed and please click on proceed button as shown below.

After proceeding it will ask you to CONFIRM YOUR RETURN SUMMARY, please read all the things carefully and select the Preview Return Button. As shown below.

After Clicking on the Preview Return button, it will ask you to give your name and father’s name, and in the dropdown please select that for whom you are filing returns (self or representative) as shown below.

Click on Proceed to preview button as shown below.

After that, you will get the option to download your ITR 1 form in PDF format as shown below.

At last, please click on Proceed to Validation tab to file and complete the returns as shown below.

And after clicking on proceed to validation, you can check that it has been validated successfully or not as below image and then click on proceed to verification.

You have to verify your returns through one of the 3 ways as shown below.

You can select the first option if your Aadhar is linked with your mobile number.

  • If you select 2nd option which is e-Verify later, you can verify your returns within 120 days of submitting.
  • If you select 3rd option which is Verify vis ITR-V, you have to print out the form and you have to sign on it and sent to CPC Bengaluru (The address will be mentioned on that letter).

According to me the first option is better, you can e-Verify the movement by the OTP through the mobile number.


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