Who is Eligible to File ITR-1 for AY 2022-23?

Income Tax Return (ITR) 1 online filing for AY 2022-23. Guide on what is itr-1, how to fill and file it and who is eligible to file ITR-1 form.

ITR – 1 – This form will be applicable, If you meet the following conditions

  • (a) You qualify as ‘Resident and Ordinarily Resident’ in India;
  • (b) You have one or more of the following source of income;
    • (i) You have salary income
    • (ii) You have interest income from bank / post office / cooperative society/ enhanced compensation / income tax refund;
    • (iii) You have Dividend Income
    • (iv) You have family pension;
    • (v) You do not own any house property or 1 house property:
    • (vi) You do not have any income chargeable at special rate
    • (vii) You have income from retirement benefit account maintained in a notified country under section 89A
    • (viii) You have income from retirement benefit account maintained in a country other than notified country section 89A
  • (c) Your total income does not exceed Rs. 50 Lakh;
  • (d) You are not a director in a company in India or outside India;
  • (e) You do not own any equity shares in a company which is not listed in India or outside India;
  • (f) You do not have any brought forward loss or loss to be carried forward;
  • (g) You do not want to claim any relief under section 90 or section 91;
  • (h) You do not have any income or asset outside India
  • (i) You are not governed by Portuguese Civil Code
  • (j) You are not a partner in a partnership firm
  • (k) You do not have agricultural income more than Rs. 5,000
  • (l) You do not want to claim any deduction under section 57, other than deduction w.r.t family pension section 57(iia)
  • (m) You do not have Tax deducted at source under section 194N
  • (n) You do not have deferred tax on ESOPs received from eligible start-ups.


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