<h1>Individual income tax return ITR 1 Sahaj: eligibility, exclusions, income heads, deductions, schedules and filing requirements.</h1> ITR 1 (SAHAJ) is the individual return for resident taxpayers with income from salaries/pension, one house property, and other sources (excluding lottery and race horses). It defines eligibility and exclusions (e.g., directors, foreign assets, unlisted equity investors, deferred ESOP tax), collects identification and income by head, requires Chapter VI A deduction reporting, and mandates schedules for advance tax, TDS/TCS and bank accounts. The form prescribes a stepwise tax computation (rebate, cess, interest), filing and verification options, and directs ineligible or loss carryforward cases to alternate returns.