Income Tax Return Form ITR-1 Sahaj sets eligibility, income reporting, deductions, tax computation, and bank disclosure requirements for individual filers. Income Tax Return Form ITR-1 Sahaj is a simplified return for resident individuals, other than those not ordinarily resident, who have income from salary or pension, one house property, other sources, and limited agricultural income. The form excludes cases involving business or professional income, more than one house property, capital gains beyond the permitted scope, loss under other sources, specified foreign assets or income, and other stated ineligibility conditions. It also includes schedules for deductions, exempt income, tax computation, bank accounts, advance tax, TDS/TCS, and verification.