ITR-1, also known as Sahaj, is a simplified income tax return form for individual taxpayers in India. It is designed for residents with a total income of up to ₹50 lakh, covering sources such as salaries, pensions, and income from a single house property. The form is user-friendly, requiring minimal details compared to more complex return forms. It must be filed annually to report income and claim deductions or exemptions. ITR-1 is available for e-filing on the official tax portal, making it a convenient option for eligible taxpayers to fulfill their annual tax obligations accurately and efficiently.