Income Tax Return Filing 2024: Who Is Eligible To File ITR 1 Form? Check All Details Here

Income Tax Return Filing 2024: Who Is Eligible To File ITR 1 Form? Check All Details Here

Income Tax Return E-Filing For AY 2024-25: In India, the Income Tax Return (ITR) is the document through which taxpayers disclose their taxable income, deductions, and taxes remitted to the Income Tax Department.

Taxpayers are now able to initiate the filing of their ITRs for the fiscal year 2023-24 (or assessment year 2024-25) as the income tax department has activated online submission for ITR-1, ITR-2, and ITR-4.


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“ITR-1, ITR-2 and ITR-4 for AY 2024-25 are enabled for filing in online mode at e-filing portal,” according to the income tax department’s website.

There are seven ITR forms that are used by different taxpayers according to the income and type of individuals. ITR 1 or Sahaj is one such form that is widely used to file returns.

Who Can File ITR 1 Sahaj?

According to the IT department, ITR-1 can be filed by a resident individual whose:

  • Total income does not exceed Rs 50 lakh during the FY
  • Income is from salary, one house property, family pension income, agricultural income (up to Rs 5000), and other sources, which include:
  • Interest from Savings Accounts
  • Interest from Deposits (Bank / Post Office / Cooperative Society)
  • Interest from Income Tax Refund
  • Interest received on Enhanced Compensation
  • Any other Interest Income
  • You are eligible to file ITR-1 (Sahaj) form for the Assessment Year 2024-25 (financial year 2023-24) if you meet all the following criteria:

    • Resident Individual: You must be a resident individual according to Income Tax rules in India. This means you must have spent 182 days or more in India during the financial year, or 365 days or more in the past 4 years. Not Ordinarily Resident (NOR) and Non-Resident (NR) individuals are not eligible for ITR-1.
    • Income Limit: Your total income for the financial year should not exceed Rs. 50 lakh.
    • Income Sources: Your income must come from the following sources:
      • Salary/Pension
      • One house property (excluding cases where loss is brought forward from previous years)
      • Other Sources (interest income, dividend income, family pension etc.) excluding winnings from lottery, horse races etc.
      • Agricultural income up to Rs. 5,000

    Here are some additional points to consider for ITR-1 eligibility:

    • Dis disqualifications: You cannot file ITR-1 if you are:
      • A director in a company
      • Have had investments in unlisted equity shares at any time during the financial year
      • Owning assets (including financial interest) outside India, including signing authority in any account located outside India
      • Claiming relief or deduction under double taxation avoidance agreements
      • Have any foreign income

    It’s important to carefully review the eligibility criteria before filing your ITR. If your income situation doesn’t match the requirements for ITR-1, you may need to file a different ITR form like ITR-2 or ITR-4.

    Here are some resources that you might find helpful:

      • Income Tax Department website:
      • ClearTax Guide on ITR forms:



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