Important Keyword: Form 16, Form 26AS, Income Tax, ITR Forms & Documents, ITR-1, Salary Income.
Table of Contents
AY 2021-22 ITR-1 SAHAJ Form – Salaried Individuals
ITR-1, also known as Sahaj, is the simplest one-page Income Tax Return Form tailored for individuals with income from Salary/Pension, One House Property, and income from other sources. However, there are certain criteria to consider before determining eligibility for filing ITR 1.
Who Can File ITR-1 Form?
Any individual whose total income does not exceed INR 50 lakh and includes:
- Salary/Pension Income.
- Income from one House Property (excluding brought forward losses from previous years).
- Income from Other Sources (excluding winnings from Lottery and Income from racehorses).
- If the income of a spouse or minor child is clubbed with the taxpayer’s income, they can file ITR 1 only if their clubbed incomes fall within the above categories.
Who Cannot File ITR-1 Form?
- Non-Resident Indians (NRIs)
- Individuals with total income including:
- Income from multiple House Properties
- Income from winnings from lottery or income from racehorses
- Capital Gains Income (short-term and long-term Capital Gains from the sale of house, plot, shares, etc.)
- Agricultural income exceeding INR 5000/-
- Income from Business and Profession
- Resident individuals having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India
- Individuals claiming relief of Foreign Tax paid or Double Taxation Relief under section 90/90A/91.
List of Documents Required to File ITR 1:
Essential Documents:
- PAN (Permanent Account Number)
- Aadhaar Number
- Bank Account Details
- Form 26AS
- Form 16
- AIS – Annual Information Statement
- Details of original return if filing revised return
- Details of notice if filing in response to a notice
Additional Documents:
For Salary Income:
- Form-16 or Salary slips received from your employer
- Pension statement/passbook.
For House/Property Income:
- Address of the property
- Co-owner details (if applicable)
- Interest certificates/Repayment certificate from a bank (for property loan)
- Rent Agreement (for let-out property)
For Other Sources:
- Savings/Current Account Statements/Passbook
- Interest Certificates for deposits/bonds/NSC
- PPF Account Statement/Passbook
- Dividend warrants/counterfoils
- Rent Agreement (for let-out machinery)
- Details about receipts of any other income
Income Tax Return Form – ITR 1

Here are the major changes in ITR 1 for Assessment Years 2021-22, 2020-21, and 2019-20:
For AY 2021-22:
- Option to Choose Tax Regime: Taxpayers can opt between the old and new tax regimes.
- Quarterly Breakdown for Dividend Income: Dividend income must be reported with quarterly breakdowns for accurate calculation of interest under Section 234C.
For AY 2020-21:
- Expanded Eligibility Criteria: Individuals meeting specific criteria like cash deposits above INR 1 crore, foreign travel expenses above INR 2 lakh, or electricity expenses above INR 1 lakh must file ITR 1.
- Continued Basic Criteria: Individuals with income from salaries, one house property, other income, and total income up to INR 50 lakh remain eligible.
- Single Property Ownership: Resident individuals owning a single property in joint ownership can also file ITR 1 if their total income is up to INR 50 lakh.
- Disclosure of Tax-Saving Investments: Taxpayers must disclose investments, deposits, or payments towards tax-saving made from April 1, 2020, to June 30, 2020.
For AY 2019-20:
- Exclusion of Certain Individuals: ITR 1 is not applicable to individuals who are directors of a company or have invested in unlisted equity shares.
- Introduction of Pensioners Checkbox: Under Part A, a ‘Pensioners’ checkbox is introduced under the ‘Nature of employment’ section.
- Segregation of Returns: Returns filed under section segregated between normal filing and filing in response to notices.
- Deduction Segregation: Deductions under salary segregated into standard deduction, entertainment allowance, and professional tax.
- Detailed Income Information: Taxpayers required to provide income-wise detailed information under ‘Income from other sources’.
- Family Pension Deduction: Introduction of a separate column for deduction under Section 57(iia) for family pension income.
- Deemed Let Out Property Option: Inclusion of ‘Deemed to be let out property’ option under ‘Income from house property’.
- Section 80TTB for Senior Citizens: Inclusion of Section 80TTB column for senior citizens.
Read More: Income Tax Return (ITR) Form for AY 2016-17 (FY 2015-16)
Web Stories: Income Tax Return (ITR) Form for AY 2016-17 (FY 2015-16)
Official Income Tax Return filing website: https://incometaxindia.gov.in/