Chartered Accountants in India, working with clients across the UK

ITR-1 Return Filing
Income Tax · ITR-1 Sahaj

ITR-1 (Sahaj):the simplest return, used correctly.

ITR-1 is the simplest income tax return, for resident individuals with salary or pension, up to two house properties and other income, with total income up to ₹50 lakh. It is not for NRIs. It often suits parents and family members in India, and returning Indians once they are fully resident.

Eligibility checked firstFees agreed in writingFiled by 31 July
WhoResident individuals
PropertyUp to two houses
LimitTotal income up to ₹50 lakh
Not forNRIs and RNORs

Who can use ITR-1.

  • Resident and ordinarily residentNot for non-residents or RNORs.
  • Total income up to ₹50 lakhIncluding all sources.
  • Salary or pensionFrom one or more employers.
  • Up to two house propertiesRent or self-occupied homes.
  • Other incomeInterest, family pension and similar income.
  • Small equity gainsLong-term gains on listed equity up to ₹1.25 lakh, and agricultural income up to ₹5,000.

Who cannot use it.

StatusNRIs and RNORs

Non-residents must use ITR-2 or ITR-3.

HoldingsDirectors and unlisted shares

Company directors and holders of unlisted shares must use another form.

ForeignForeign assets or income

Residents with foreign assets, such as a UK bank account, cannot use ITR-1.

Returning Indians who still hold UK accounts usually cannot use ITR-1 once they are fully resident, because of the foreign assets rule.

How we file it.

01
Check

Confirm eligibility

Status, income and holdings.

02
Reconcile

Match AIS

Salary, pension, interest and TDS.

03
Compute

Choose the regime

Old or new, whichever is lower.

04
File

ITR-1 by 31 July

And verify it the same day.

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

ITR-1 filing for families of UK-based NRIs.

Many of our UK clients ask us to file ITR-1 for parents and family members in India. Everything is handled online, coordinated with you in the UK.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

ITR-1 FAQs.

No. ITR-1 is only for resident and ordinarily resident individuals. NRIs usually file ITR-2.
Total income up to ₹50 lakh.
Yes. ITR-1 now covers income from up to two house properties.
Only for long-term gains on listed equity up to ₹1.25 lakh. Other capital gains need ITR-2.
31 July after the end of the tax year.

Filing ITR-1 for yourself or a parent in India?

Tell us the income sources. We will confirm the form and file it.

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.