
Step 2: If you already have an account, then log in by entering your details. ITR 1 form is generally used by salaried taxpayers and can only be filed online through the e-filing portal. ITR 1 form, also commonly termed as ‘Sahaj’ meaning ‘easy’, is the form used by most taxpayers while filing income tax returns. Similarly, there are different types of ITR (Income Tax Return) forms for each category of taxpayers. To simplify the tax collection process, the taxpayers are categorised into different groups and sections depending on their income and its source.



