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India's ITR -1 return filing form released by Income tax department is applicable only for Individuals.

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If you are planning to file your Income Tax Return(ITR), before filling ITR-1 for Assessment Year 2025-26(Financial Year 2024-25), it is advised to refer relevant provisions of Income Tax Act, Rules and Notifications for getting complete details. Income of spouse(other than those covered under Portuguese Civil Code) or minor are to be clubbed only if the source of income is within the specified limits as mentioned below. ITR - 1(SAHAJ) . ITR - 1 is applicable for a Resident (other than Not Ordinarily Resident) Individual having Total Income from any of the following sources upto Rs.50 lakh. 1. Salary/Pension. 2. One house property. 3. Other sources (interest received on enhanced compensation, interest from savings account, interest from deposits, interest from income tax refunds, any other interest income family pension, dividend etc.) 4. Agricultural income upto Rs.5000. Explanation   ITR-1 cannot be used by a person (1) who is a Director in a company. (2) has held any unlist...
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