Salaried Individuals for AY 2025-26
Returns and Forms Applicable for Salaried Individuals for AY 2025-26
- ITR-1 (SAHAJ) – Applicable only for Individual : This return is applicable for a Resident (other than Not Ordinarily Resident) Individual having Total Income from any of the following sources up to ₹ 50 lakh.
- Note: ITR-1 cannot be used by a person who:
(a) is a Director in a company
(b) has held any unlisted equity shares at any time during the previous year
(c) has any asset (including financial interest in any entity) located outside India
(d) has signing authority in any account located outside India
(e) has income from any source outside India
(f) is a person in whose case tax has been deducted u/s 194N
(g) is a person in whose case payment or deduction of tax has been deferred on ESOP
(h) has any brought forward loss or loss to be carried forward under any head of income
(i) has total income exceeding Rs. 50 lakhs.

