SAHAJ or the ITR – 1 is a replaced version of SARAL Income Tax Return. The main motive behind this is to simplify the existing return forms to reduce return filing burden on the Individuals. Scope of ITR-1 (SAHAJ) form has been reduced in AY 2013-14 significantly. In comparison to last year, two main points has been added under restriction, first persons is that assessees who have negative income under head “Income from other sources” cannot use this form and second main point is that if assessee’s exempted income is more than 5000/ then that assessee cannot use SAHAJ (ITR-1) .Most of the person using SAHAJ form last year may have more than 5000/- exempted income,so now they cannot use this form.

The SAHAJ Income-tax Return form also cannot be used by an individual claiming any double taxation tax relief under sections 90 or 90 A or 91 of the Income-tax Act, 1961.

Who can use the SAHAJ or ITR – 1 

ITR – 1 Form is to be used by an Individual having income from following sources:

  1. Income from Salary/ Pension.
  2. Income from One House Property (excluding cases where loss is brought forward from previous years)
  3. Income from Other Sources (excluding Winning from Lottery and Income from Race Horses)

Moreover, in case any income of spouse, minor child, etc. gets clubbed with the income of the assessee, then ITR – 1 can be used only if the clubbed income falls into the above income source.

Who cannot use the SAHAJ or ITR – 1

ITR – 1 Form should not be used by an Individual if his total income consists of:

  1. Income from more than one house property
  2. Income from Winnings from lottery or income from Race horses
  3. Income (not exempt from tax) under Capital Gains E.g., short-term capital gains or long-term capital gains from sale of house, plot, shares etc.
  4. Income  exceeding Rs. 5,000 from agricultural business
  5. Income from Business or Profession.
  6. Income from stock & equity mutual funds.
  7. Losses which has to be carried forward.
  8. Person claiming relief of foreign tax paid under section 90, 90A or 91
  9. Form SAHAJ (ITR1) shall not be applicable to a person who is resident, other than not ordinarily resident in India specially if such person has assets (including financial interest in any entity) located outside India or such person has signing authority in any account located outside India.

Points to be noted:

  • No documents are required to be affixed with any ITR Forms.
  • ITR Forms can be filed either manually or electronically, with or without digital signature, with the Income Tax Department.
  • Remember, it is mandatory to file online if income exceeds 5 Lakhs
Who can use ITR – 1 ( SAHAJ ) for online return filing AY 2013-14

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