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**ITR-1 (SAHAJ) Form in Income Tax:**

The ITR-1 (SAHAJ) is a simplified income tax return form primarily designed for salaried individuals, pensioners, and individuals with income from other sources. It is one of the commonly used forms for filing income tax returns in India.

**Key Points:**

1. **Eligibility:** Individuals who have earned income from salary, one house property (excluding cases where loss is carried forward), other sources (excluding lottery and racehorse income), and have total income up to ₹50 lakh are eligible to file ITR-1.

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