Registry entry

India Individual Income Tax Return (ITR-1 SAHAJ, Assessment Year 2026-27)

Prepare and review an individual's Indian income tax return using ITR-1 (SAHAJ), for resident individuals (other than not-ordinarily-resident) with total income up to Rs. 50 lakh from salary/pension, one or two house properties, and other sources (interest, family pension, dividends), for Assessment Year 2026-27 (Financial Year 2025-26). Filing is online through the Income Tax Department's e-Filing portal (incometax.gov.in), which pre-fills known salary, TDS/TCS, and interest/dividend figures from Form 26AS and the Annual Information Statement (AIS) before the taxpayer reviews, corrects, and completes the return — the same 'review a pre-filled return' shape already published for de/finanzamt/income-tax-return-elster, au/ato/individual-tax-return-mytax, fr/dgfip/income-tax-return-2042, and sg/iras/individual-income-tax-return-formb1. This document models the notified ITR-1 form's own field set: general/identity information, the section 115BAC new-tax-regime election, seventh-proviso and representative-assessee compliance questions, salary/pension income, up to two house properties, other-sources income, the Chapter VI-A deduction schedule, aggregate TDS/TCS/advance-tax figures, refund bank account details, exempt-income reporting lines, and the verification/TRP block. Out of scope: ITR-1 is not usable by, and this document does not model, filers with business/professional income, capital gains (other than the narrow section 112A carve-out this form itself does not expose as an input line), foreign assets/income, or more than two house properties — those filers use ITR-2/3/4 instead (out of scope for this document). The per-employer/per-deductor/per-donee breakdowns behind the TDS1/TDS2/TDS3/TCS/80D/80G schedules are also out of scope; see VERIFICATION.md. It does not submit the return, compute tax owed, or determine any refund/demand amount — the live e-Filing portal is always authoritative.

Registry entry

in/incometax/individual-tax-return-itr1-sahaj

Jurisdiction
India · national
Version
1.0.0
Verification
draft
Authority
Income Tax Department, Government of India (forms notified by the Central Board of Direct Taxes)

GovSchema spec v0.3

Authoritative source ITR-1 SAHAJ notified-form Excel utility, Assessment Year 2026-27, version 1.1 (ITR1_AY_26-27_V1.1.zip / .xlsm), published on the e-Filing portal's own Downloads page at https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-06/ITR1_AY_26-27_V1.1.zip

Machine access

Schema document
registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

116 fields across 10 steps, read from the published schema.json — names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

General information

  • residentialStatus enum required

    ITR-1 is restricted to a RESIDENT individual who is not 'Resident but Not Ordinarily Resident' (RNOR) or non-resident — those filers use ITR-2/ITR-3 instead.

    enum: resident
  • panNumber string required

    The filer's 10-character alphanumeric PAN, e.g. ABCDE1234F.

    patternclassification: pii
  • firstName string required

    First name

    classification: pii
  • middleName string optional

    Middle name

    classification: pii
  • lastName string required

    Last name

    classification: pii
  • aadhaarNumber string optional

    Required unless the filer has not yet been allotted an Aadhaar number and instead supplies aadhaarEnrolmentId.

    patternclassification: pii
  • aadhaarEnrolmentId string optional

    Only used when Aadhaar Number has not yet been allotted.

    patternclassification: pii
  • dateOfBirth date required

    Date of birth

    classification: pii
  • natureOfEmployment enum required

    Employer category, or 'not_applicable' for filers with no salary income (e.g. only family pension).

    enum: 9 values
  • primaryEmail string required

    Primary email address

    classification: pii
  • secondaryEmail string optional

    Secondary email address

    classification: pii
  • primaryMobileNumber string required

    Primary mobile number

    classification: pii
  • secondaryMobileNumber string optional

    Secondary mobile number

    classification: pii
  • primaryAddressFlatDoorBlock string required

    Primary address — Flat/Door/Block No.

    classification: pii
  • primaryAddressPremisesName string optional

    Primary address — Name of Premises/Building/Village

    classification: pii
  • primaryAddressRoadStreet string required

    Primary address — Road/Street/Post Office

    classification: pii
  • primaryAddressAreaLocality string optional

    Primary address — Area/Locality

    classification: pii
  • primaryAddressTownCityDistrict string required

    Primary address — Town/City/District

    classification: pii
  • primaryAddressState string required

    State/UT for an Indian address (e.g. Maharashtra, Delhi).

    classification: pii
  • primaryAddressCountry string required

    Primary address — Country/Region

    classification: pii
  • primaryAddressPinCode string optional

    6-digit Indian PIN code; used when the primary address is in India.

    patternclassification: pii
  • primaryAddressZipCode string optional

    Used when the primary address is outside India instead of an Indian PIN code.

    classification: pii
  • secondaryAddressSameAsPrimary boolean required

    Is the secondary address the same as the primary address?

  • secondaryAddressFlatDoorBlock string optional

    Secondary address — Flat/Door/Block No.

    classification: pii
  • secondaryAddressTownCityDistrict string optional

    Secondary address — Town/City/District

    classification: pii
  • secondaryAddressState string optional

    Secondary address — State

    classification: pii
  • secondaryAddressCountry string optional

    Secondary address — Country/Region

    classification: pii
  • secondaryAddressPinCode string optional

    Secondary address — PIN code

    patternclassification: pii

Eligibility and filing compliance

  • optsOutOfNewTaxRegime115BAC6 boolean required

    Default is No (i.e. the new concessional regime applies) unless the filer explicitly opts out to be taxed under the old regime.

  • filingUnderSeventhProvisoOnly boolean required

    Filing under the seventh proviso to section 139(1) though otherwise not required to file a return?

  • depositsExceedOneCroreInCurrentAccounts boolean optional

    Deposited more than Rs. 1 crore (aggregate) in one or more current accounts during the year?

  • foreignTravelExpenditureExceedsTwoLakh boolean optional

    Incurred more than Rs. 2 lakh (aggregate) on foreign travel for self or another person during the year?

  • electricityExpenditureExceedsOneLakh boolean optional

    Incurred more than Rs. 1 lakh (aggregate) on electricity consumption during the year?

  • meetsOtherSeventhProvisoConditions boolean optional

    Required to file a return under any other condition prescribed under clause (iv) of the seventh proviso?

  • filedUnderSection enum required

    Return filed under section

    enum: 139_1_on_or_before_due_date | 139_4_belated | 139_5_revised | 119_2_b_after_condonation_of_delay | 139_8a_updated_return
  • isRevisedOrDefectiveReturn boolean required

    Is this a revised return, or filed in response to a defective-return notice?

  • originalReturnReceiptNumber string optional

    Receipt number of the original return

  • originalReturnFilingDate date optional

    Date of filing of the original return

  • filedByRepresentativeAssessee boolean required

    Is this return being filed by a representative assessee?

  • representativeName string optional

    Name of the representative assessee

    classification: pii
  • representativeEmail string optional

    Email of the representative assessee

    classification: pii
  • representativeContactNumber string optional

    Contact number of the representative assessee

    classification: pii

Income from salary/pension

  • hasSalaryOrPensionIncome boolean required

    Do you have income from salary or pension to report?

  • salaryAsPerSection17_1 number optional

    Salary as per section 17(1)

  • valueOfPerquisitesSection17_2 number optional

    Value of perquisites as per section 17(2)

  • profitInLieuOfSalarySection17_3 number optional

    Profit in lieu of salary as per section 17(3)

  • totalExemptAllowancesSection10 number optional

    Aggregate of the exempt-allowance schedule (house rent allowance u/s 10(13A), leave travel concession, and similar section 10 exemptions); the schedule's own per-allowance breakdown is out of scope, see VERIFICATION.md.

  • standardDeductionSection16_ia number optional

    A fixed statutory amount (Rs. 75,000 for AY 2026-27 under the new regime; Rs. 50,000 under the old regime), not independently supplied by the filer.

  • entertainmentAllowanceDeductionSection16_ii number optional

    Available only to government employees.

  • professionalTaxDeductionSection16_iii number optional

    Professional tax deduction under section 16(iii)

Income from house property

  • numberOfHouseProperties integer required

    ITR-1 permits at most two house properties (one of which may be self-occupied); a third property or business-property income requires ITR-2/3.

    range: 0–2
  • property1Type enum optional

    House property 1 — type

    enum: self_occupied | let_out | deemed_let_out
  • property1GrossRentReceived number optional

    House property 1 — gross rent received/receivable/lettable value

  • property1TaxPaidToLocalAuthorities number optional

    House property 1 — taxes paid to local authorities

  • property1InterestOnBorrowedCapital number optional

    House property 1 — interest payable on borrowed capital (section 24(b))

  • property2Type enum optional

    House property 2 — type

    enum: self_occupied | let_out | deemed_let_out
  • property2GrossRentReceived number optional

    House property 2 — gross rent received/receivable/lettable value

  • property2TaxPaidToLocalAuthorities number optional

    House property 2 — taxes paid to local authorities

  • property2InterestOnBorrowedCapital number optional

    House property 2 — interest payable on borrowed capital (section 24(b))

Income from other sources

  • interestFromSavingsBankAccount number optional

    Interest from savings bank account

  • interestFromDeposits number optional

    Interest from deposits (bank/post office/cooperative society)

  • incomeFromFamilyPension number optional

    Income from family pension

  • dividendIncome number optional

    Dividend income

  • otherIncomeSourceDescription string optional

    Other income (source description, if 'Any Other' selected)

  • otherIncomeSourceAmount number optional

    Populated only when a corresponding other-income description is supplied.

  • deductionSection57iiaFamilyPension number optional

    Standard deduction against family pension income only.

Deductions (Chapter VI-A)

  • deduction80C number optional

    Deduction u/s 80C (life insurance, PF, ELSS, etc.)

  • deduction80CCC number optional

    Deduction u/s 80CCC (pension fund payment)

  • deduction80CCD1 number optional

    Deduction u/s 80CCD(1) (contribution to Central Government pension scheme)

  • deduction80CCD1B number optional

    Deduction u/s 80CCD(1B) (additional NPS contribution)

  • deduction80CCD2 number optional

    Deduction u/s 80CCD(2) (employer's contribution to pension scheme)

  • deduction80D_healthInsurancePremium number optional

    Deduction u/s 80D — health insurance premium

  • deduction80D_medicalExpenditure number optional

    Deduction u/s 80D — medical expenditure

  • deduction80D_preventiveHealthCheckup number optional

    Deduction u/s 80D — preventive health check-up

  • deduction80DD number optional

    Deduction u/s 80DD (maintenance/medical treatment of a dependent with disability)

  • deduction80DD_disabilitySeverity enum optional

    Section 80DD — nature of the dependent's disability

    enum: dependent_person_with_disability | dependent_person_with_severe_disability
  • deduction80DDB number optional

    Deduction u/s 80DDB (medical treatment of specified disease)

  • deduction80DDB_specifiedDiseaseName string optional

    Section 80DDB — name of the specified disease

  • deduction80E number optional

    Deduction u/s 80E (interest on education loan)

  • deduction80EE number optional

    Deduction u/s 80EE (interest on residential house property loan)

  • deduction80EEA number optional

    Deduction u/s 80EEA (interest on loan for certain house property)

  • deduction80EEB number optional

    Deduction u/s 80EEB (interest on electric-vehicle loan)

  • deduction80G number optional

    Aggregate donation-deduction amount; the schedule's own donee-by-donee breakdown is out of scope, see VERIFICATION.md.

  • deduction80GG number optional

    Claiming this deduction requires submitting Form 10BA.

  • form10BAAcknowledgementNumber string optional

    Form 10BA acknowledgement number

  • deduction80GGA number optional

    Deduction u/s 80GGA (donations for scientific research or rural development)

  • deduction80GGC number optional

    Deduction u/s 80GGC (contribution to a political party)

  • deduction80TTA number optional

    Deduction u/s 80TTA (interest on savings bank account, non-senior-citizen)

  • deduction80TTB number optional

    Deduction u/s 80TTB (interest on deposits, resident senior citizen)

  • deduction80U number optional

    Deduction u/s 80U (filer is a person with disability)

  • deduction80U_disabilitySeverity enum optional

    Section 80U — nature of the filer's own disability

    enum: self_with_disability | self_with_severe_disability
  • deduction80CCH number optional

    Deduction u/s 80CCH (contribution to the Agnipath scheme)

  • otherDeductionsChapterVIA number optional

    Any other deduction under Chapter VI-A

Taxes paid

  • totalTDSOnSalary number optional

    Aggregate TDS on salary across all employers during the year; the schedule's own employer-by-employer breakdown is out of scope, see VERIFICATION.md. Pre-filled from Form 26AS/AIS on the e-filing portal, and reviewed rather than manually entered.

  • totalTDSOnOtherIncome number optional

    Aggregate TDS reported on Form 16A/Form 16C (e.g. bank interest, rent); the schedules' own deductor-by-deductor breakdown is out of scope, see VERIFICATION.md.

  • totalTCS number optional

    The schedule's own collector-by-collector breakdown is out of scope, see VERIFICATION.md.

  • totalAdvanceTaxPaid number optional

    Challan-by-challan detail (BSR code, deposit date, challan serial number) is out of scope, see VERIFICATION.md.

  • totalSelfAssessmentTaxPaid number optional

    Total self-assessment tax paid

Bank account details

  • hasIndianBankAccount boolean required

    Non-residents claiming a refund with no Indian bank account are the only exempt case; every ITR-1 filer (resident) otherwise must report at least one account.

  • bankAccountIFSCCode string optional

    Refund bank account — IFSC code

    pattern
  • bankAccountName string optional

    Refund bank account — name of the bank

  • bankAccountNumber string optional

    Refund bank account — account number

    classification: pii
  • bankAccountType enum optional

    Refund bank account — account type

    enum: savings | current
  • selectedForRefundCredit boolean optional

    When a filer reports more than one bank account, exactly one must be marked to receive any refund.

Exempt income (for reporting)

  • agricultureIncomeUpToFiveThousand number optional

    Reported for information only; agricultural income remains exempt from tax and is not part of Total Income.

  • exemptDividendIncomeSection10_34 number optional

    Exempt dividend income under section 10(34), for reporting purposes

  • otherExemptIncomeDescription string optional

    Other exempt income (category description, if 'Any Other' selected)

  • otherExemptIncomeAmount number optional

    Populated only when a corresponding other-income description is supplied.

Verification

  • verificationDeclarantFullName string required

    Declarant's full name (in block letters)

    classification: pii
  • verificationSonDaughterOf string optional

    Son/daughter of

    classification: pii
  • verificationCapacity enum required

    Capacity in which the return is verified

    enum: self | representative
  • verificationPAN string required

    PAN held by the person verifying the return

    patternclassification: pii
  • verificationPlace string required

    Place of verification

  • preparedByTaxReturnPreparer boolean optional

    Was this return prepared by a Tax Return Preparer (TRP)?

  • trpIdentificationNumber string optional

    TRP identification number

  • trpName string optional

    Name of the TRP

    classification: pii

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-03

Why this cycle picked up India's income tax return

This is the recurring "GovSchema Standard Research" cycle (GOV-900). The prior three cycles (GOV-869, GOV-878, GOV-887) opened India as an 11th jurisdiction and authored its Passport, DMV, and National ID & Civic Documents schemas, leaving India at 3/6 verticals. discovery/catalog.json already carried three candidate entries for India's remaining gaps — Company Incorporation (SPICe+), Individual Income Tax Return (ITR-1 SAHAJ), and e-Visa. ITR-1 was picked because both SPICe+ (multi-agency MCA integration form) and the e-Visa system are login/session-gated online flows with no single authoritative field-level PDF, whereas the Income Tax Department publishes the notified ITR-1 form as a downloadable, non-interactive artifact every assessment year — the same shape that has worked cleanly for every other tax-return schema in this registry (FR 2042, DE ELSTER, AU myTax, SG Form B1, NZ IR3, CA T1, IE Form 11S). This document closes the IN × Taxes cell (India now 4/6 verticals).

Sources examined

  • Document (id, version): in/incometax/individual-tax-return-itr1-sahaj / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Income Tax Department, Government of India; the ITR forms themselves are notified annually by the Central Board of Direct Taxes (CBDT) under the Income-tax Rules, 1962.
  • Primary source (field-by-field detail): the ITR-1 SAHAJ Excel utility for Assessment Year 2026-27, version 1.1 (ITR1_AY_26-27_V1.1.zip → ITR1_AY_26-27_V1.1.xlsm), fetched directly from the e-Filing portal's own Downloads page (https://www.incometax.gov.in/iec/foportal/downloads) at https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-06/ITR1_AY_26-27_V1.1.zip — HTTP 200, no access block, byte size matching the size the Downloads page itself advertises (3.68 MB). This is the Department's own current-cycle offline-filing utility, not a third-party mirror.
  • Access-block encountered and worked around: the notified-form Gazette PDF at incometaxindia.gov.in (a distinct host from the e-filing portal) returned an Access Denied WAF response on direct fetch (curl with a browser User-Agent), consistent with the bot-blocking pattern already recorded for other jurisdictions' tax-form hosts in this registry (de/finanzamt/income-tax-return-elster's formulare-bfinv.de). A third-party mirror of the same Gazette PDF (dezshira.com) was checked but found to be the outdated AY 2017-18 edition — a materially different form shape from the current cycle (no two-house-property allowance, no section 24(b) loan schedule, no 115BAC regime election, no updated-return 139(8A) Part B-ATI) — and was discarded rather than used. The current Excel utility from incometax.gov.in was used instead, and is a stronger source than a scraped PDF mirror: it is retrieved from the same domain the notified Gazette PDF's own e-filing FAQ page points taxpayers to for downloads, and it is a structured workbook whose cell values are the literal field labels ITR-1's own printed line codes (B1, B2, C1, D1–D11, 5a–5u) anchor to, not an OCR/text-layer reconstruction.
  • Secondary sources: the e-Filing portal's own "File ITR-1 (Sahaj) Online" help pages (confirming the pre-fill/review shape and the Rs. 50 lakh / two-house-property eligibility ceiling) and general web search results corroborating the AY 2025-26/2026-27 form changes (bank pre-validation emphasis, the new two-house-property allowance).
  • Retrieved / reviewed: 2026-07-03.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Extraction technique: OOXML zip/XML parsing of the notified Excel utility

The .xlsm is a standard OOXML zip archive. It was extracted with Python's zipfile module (no pip/openpyxl available in this environment) and its xl/sharedStrings.xml and xl/worksheets/sheetN.xml parsed directly as XML to recover every cell's literal text, keyed by cell reference (e.g. E6, H115) and sheet name (xl/workbook.xml maps each of the workbook's 21 sheets — Income Details, HP, Schedule 24(b), TDS, TCS, Taxes Paid and Verification, Part B ATI, 80D/80G/80GGA/ 80GGC/80U-80DD/80C/80E-family schedules, BankCode, IFSC, DataBase, SUMMARY, Help — to its sheetN.xml file). The DataBase sheet (19,303 rows) carries every dropdown's option list (e.g. EmployerCategory, ReturnFileUnderSection, TypeOfAccount, the 80DD/80U disability-severity lists) and was the direct source for this document's closed enum vocabularies. Every field's sourceRef cites the specific sheet name and cell reference, plus the form's own printed line code where the form carries one.

Scope decisions (what is modelled vs. deferred)

ITR-1 SAHAJ is deliberately India's simplified return, but its Excel utility is still a 21-sheet workbook with several schedules whose full row-by-row detail is genuinely open-ended (multiple employers, multiple TDS deductors, multiple donees). Consistent with this registry's existing precedent for main-form/schedule splits (fr/dgfip/income-tax-return-2042 excluding the n°2044 rental-income annex's own line items; de/finanzamt/income-tax-return-elster excluding every Anlage), this document models:

  • Modelled in full: Part A general/identity information, the section 115BAC regime election and seventh-proviso/representative-assessee compliance questions, Part B1 salary/pension income, up to two house properties (Sch HP) at summary level, Part B3 other-sources income, every Chapter VI-A deduction line as a single amount field (Part C), aggregate taxes-paid figures, refund bank account details, the C3 exempt-income reporting lines, and the verification/TRP block.
  • Deferred (out of scope), and why: the TDS1/TDS2/TDS3 schedules' own per-employer/per-deductor rows (deductor TAN, name, section code, year — totalTDSOnSalary/totalTDSOnOtherIncome carry only the aggregate the taxpayer reviews against Form 26AS/AIS, since this is the same "review a pre-filled return" shape already established for de/finanzamt/income-tax-return-elster); the TCS schedule's per-collector rows (same reasoning, totalTCS); the advance/self- assessment tax challan detail (BSR code, deposit date, challan serial number — totalAdvanceTaxPaid/totalSelfAssessmentTaxPaid carry only the totals); Schedule HP's co-owner and tenant sub-detail (name, PAN, Aadhaar, percentage share) and the section 24(b) loan-by-loan schedule (lender name, account number, sanction date, outstanding balance) — only the aggregate interestOnBorrowedCapital line per property is modelled; the 80D/80DD/80DDB/80G/80GGA sub-schedules' own donee-by-donee or dependent-by-dependent breakdown (only the aggregate deduction amount per section is modelled, matching the main-sheet's own single-amount presentation of each Chapter VI-A line); and Part B-ATI (Sheet 'Part B ATI'), the entire "Computation of total updated income and tax payable" block that only applies to a section 139(8A) updated return — a materially different filing posture from a normal original/revised/belated return, out of scope the same way this registry treats other single-purpose alternate-filing-path schedules.
  • Not independently confirmed: system-computed fields (annual value, gross total income, tax payable, cess, rebate, interest under sections 234A/234B/234C/234F, amount payable/refund) are intentionally not modelled as input fields at all — they are the e-Filing portal's own computed outputs from the input fields this document does model, the same "don't model what the source computes for the filer" principle already applied to every prior tax-return schema in this registry.
  • No live e-Filing portal walkthrough. Filing ITR-1 online requires a PAN-linked, OTP/Aadhaar-authenticated e-Filing account not available in this environment, so the field-by-field comparison the practice requires against the live online screens (as opposed to the Department's own offline utility both channels are generated from) has not been completed.

Mock-data test run

Per the issue's phase-4 instruction to test-run the schema with valid mock data, two representative scenarios were authored and checked field-by-field against every type/required/requiredWhen/visibleWhen/enum/ pattern constraint in schema.json, using a one-off Python condition evaluator (not committed to the repo) implementing the same equals/notEquals/in/greaterThan/all/any/not grammar as GSP-0013's Condition schema (spec v0.3 §8.1).

Scenario 1 — PSU-employed salaried resident, self-occupied home, new regime, original return, filed in person: Rohan Sharma, salaried at a public sector undertaking in Pune, one self-occupied house property with a home-loan interest deduction, savings-bank interest, 80C/80CCD(1B)/80D/ 80TTA deductions, TDS on salary, and a savings-account refund destination.

Scenario 2 — state-government pensioner, revised return, filed by a representative, two house properties, TRP-prepared: Lakshmi Iyer, a Tamil Nadu state-government pensioner with a family pension and dividend income, one let-out and one self-occupied house property, a seventh-proviso filer (foreign-travel-expenditure trigger), filing a section 139(5) revised return through a representative assessee (her son) and a Tax Return Preparer, claiming an 80U severe-disability deduction and an 80TTB senior-citizen interest deduction.

Both runs:

`` PASS — Scenario 1 - PSU salaried employee, self-occupied home, new regime satisfies every type/required/requiredWhen/visibleWhen/enum/pattern constraint. PASS — Scenario 2 - state-govt pensioner, revised return, representative-filed, 2 properties, TRP-prepared satisfies every type/required/requiredWhen/visibleWhen/enum/pattern constraint. ``

A deliberately-broken variant of Scenario 1 (dropping verificationPAN and setting filingUnderSeventhProvisoOnly: true without its four gated follow-up questions) was also run, to confirm the evaluator itself correctly detects violations rather than passing everything by construction:

`` FAIL — Scenario 1 (deliberately broken) - sanity check: - MISSING required field 'depositsExceedOneCroreInCurrentAccounts' ... - MISSING required field 'foreignTravelExpenditureExceedsTwoLakh' ... - MISSING required field 'electricityExpenditureExceedsOneLakh' ... - MISSING required field 'meetsOtherSeventhProvisoConditions' ... - MISSING required field 'verificationPAN' ... ``

Scenario 2 also correctly triggered every requiredWhen-gated follow-up (the four seventh-proviso sub-questions, the original-return receipt number/date, the representative's name/email/contact, the disability- severity enum for deduction80U, and the TRP identification number/name), while Scenario 1 (not a seventh-proviso filer, not revised, not representative-filed, no disability deduction, no TRP) correctly required none of them.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.json ok registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.json

$ node tools/validate-ajv.mjs registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.json ok registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.json [v0.3] ```

Why most fields here are optional

Like de/finanzamt/income-tax-return-elster, au/ato/individual-tax-return-mytax, fr/dgfip/income-tax-return-2042, and sg/iras/individual-income-tax-return-formb1, this document's defining shape is reviewing a pre-filled return: the e-Filing portal pre-fills salary (from Form 16 e-filed by the employer), TDS/TCS, and interest/ dividend data from Form 26AS and the AIS before the taxpayer opens the return. required: true is reserved for fields every filer supplies or confirms regardless of pre-fill: identity (PAN, name, DOB), residential status, nature of employment, primary contact/address, the filing-section selection, the representative-assessee gate, and the verification block.

Time-versioning and the edition axis (flagged spec gap)

ITR-1 is genuinely time-versioned — its own Excel utility is versioned per assessment year (ITR1_AY_26-27_V1.1) and its form shape changes annually (e.g. the two-house-property allowance is new for AY 2026-27). Spec v0.3's edition.scheme enum remains closed to us-tax-year / gb-tax-year / award-year (SPEC.md §5.7) — India's assessment-year cycle fits neither existing scheme without the same misleading-scheme-name problem GSP-0019 already flagged. This is the eighth reference schema to hit this exact gap, after IE Form 11S, NZ IR3, CA T1, AU myTax, SG Form B1, DE ELSTER, and FR 2042 — published at the plain, non-edition registry path (registry/in/incometax/individual-tax-return-itr1-sahaj/1.0.0/schema.json) as a workaround, consistent with all seven prior cases. See spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md.

Scope and jurisdiction notes

  • Conditional requiredness/visibility is expressed with requiredWhen/ visibleWhen (GSP-0013), targeting spec v0.3.
  • India's vertical coverage is now 4/6 (Passport, DMV, National ID & Civic Documents, Taxes). Business Formation (SPICe+, MCA Form INC-32) and Visa (e-Visa) remain candidate in discovery/catalog.json for a future cycle — both are login/session-gated online systems with no single authoritative field-level document, unlike ITR-1's downloadable notified-form utility.

Path to a verified claim (next step)

To advance to status: verified, a reviewer applies manual-source-review-v1 Procedure step 2 against the live, authenticated incometax.gov.in e-Filing "File Income Tax Return" online screens (a PAN-linked, OTP-authenticated account), confirms the exact online-screen grouping and pre-fill behavior of the sections modelled here, and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability).

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-01 (6 months), and in any case before the AY 2027-28 edition of ITR-1 is notified, since the source content itself changes annually.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Income Tax Department, Government of India (forms notified by the Central Board of Direct Taxes) or any government. The authoritative source is always the live government form and its official instructions.