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.
Non-residents must use ITR-2 or ITR-3.
Company directors and holders of unlisted shares must use another form.
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.
Confirm eligibility
Status, income and holdings.
Match AIS
Salary, pension, interest and TDS.
Choose the regime
Old or new, whichever is lower.
ITR-1 by 31 July
And verify it the same day.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
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
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
ITR-1 FAQs.
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.