ITR 1 Filling
Who is eligible to file ITR-1?

ITR-1 can be filed by a Resident Individual whose:
• Total income does not exceed ₹ 50 lakh during the FY
• Income is from salary, one house property, family pension income, agricultural income (up to ₹5000/-), and other sources, which include:
o Interest from Savings Accounts
o Interest from Deposits (Bank / Post Office / Cooperative Society)
o Interest from Income Tax Refund
o Interest received on Enhanced Compensation
o Any other Interest Income
o Family Pension
• Income of Spouse (other than those covered under Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits as mentioned above).

Is it mandatory to define the nature of employment while filing of return?

Yes, it is mandatory to define the nature of employment while filing of return from the following:

Central Government Employee
State Government Employee
Employee of Public Sector Enterprise (whether Central or State Government)
Pensioners (CG/SG/PSU/OTHER)
Employee of Private Sector concern
Not applicable (in case of family pension income)
What documents do I need to file ITR-1 ?

& Is it necessary to link Aadhaar with PAN to file ITR?

You would need to download AIS and keep copies of Form 16, house rent receipt (if applicable), investment payment premium receipts (if applicable). However, ​​ITRs are annexure-less forms, so you are not required to attach any document (like proof of investment, TDS certificates) along with your return (whether filed manually or electronically). However, you need to keep these documents for situations where they need to be produced before tax authorities such as assessment, inquiry, etc.

Linking of Aadhaar and PAN is important. However, you would still be able to file your ITR if your PAN is not linked with Aadhaar, but you will have limited access on the portal. It is therefore advisable to link PAN with Aadhaar