ITR-1, also known as Sahaj, is an Income Tax Return form designed for resident individuals with simple income structures. It is applicable to individuals having income from salary or pension, one house property, other sources such as interest, and having total income up to ₹50 lakh. The form cannot be used by individuals with income from business or profession, capital gains, or multiple house properties. Filing ITR-1 ensures compliance with the Income Tax Act, 1961, and allows individuals to claim deductions under sections like 80C, 80D, and 80G. The form captures details of income, TDS, deductions, and tax payable or refundable. ITR-1 can be filed online through the Income Tax Department portal, and verification can be done via Aadhaar OTP, net banking, or sending a signed ITR-V to CPC, Bengaluru. Accurate filing prevents penalties, enables tax refunds, and provides legal proof of income. Professional assistance is recommended for correctly computing income, claiming deductions, and ensuring timely submission to avoid notices or errors.