ITR-1 (Sahaj): The Simple Return for Salaried Individuals
If you're a resident individual earning up to ₹50 lakh — from salary or pension, up to two house properties and interest income — with no business income, ITR-1 (Sahaj) is your form. Here's exactly who can file it for AY 2026-27, and how a CA gets it right the first time.
File ITR-1 with a CAITR-1 (Sahaj) is for resident individuals with total income up to ₹50 lakh — from salary or pension, up to two house properties, and other sources such as interest, plus agricultural income up to ₹5,000. From AY 2026-27 you can also report small long-term capital gains under Section 112A up to ₹1.25 lakh. You cannot use it if you have business income, more than two house properties, other capital gains, foreign income or assets, unlisted shares, or you are a company director or an NRI. The due date for AY 2026-27 is 31 July 2026.
Who can file ITR-1?
ITR-1 is for resident and ordinarily resident individuals with total income up to ₹50 lakh for AY 2026-27. You can file Sahaj if every one of these is true:
- ✓You are a resident individual — ordinarily resident in India (not an HUF, NRI or RNOR).
- ✓Total income is up to ₹50 lakh in the financial year.
- ✓Income from salary or pension — the most common case for Sahaj.
- ✓Up to two house properties — new for AY 2026-27 (earlier only one was allowed), with no loss carried forward from earlier years.
- ✓Income from other sources such as savings or fixed-deposit interest and family pension (excluding lottery and racehorses).
- ✓Agricultural income up to ₹5,000.
- ✓Long-term capital gains under Section 112A up to ₹1.25 lakh — from listed shares or equity mutual funds, with no capital losses to carry forward.
If even one condition doesn't fit, ITR-1 becomes the wrong form — see Who cannot file ITR-1 below.
₹12,75,000 salary. Zero tax.
Under the new tax regime, a salaried resident individual can earn up to ₹12.75 lakh and pay nothing — the standard deduction and the Section 87A rebate do the work.
std. deduction
87A rebate
The ₹75,000 standard deduction trims your salary to ₹12 lakh; the Section 87A rebate clears the rest.
std. deduction
87A rebate
Pension is taxed just like salary — so the same ₹75,000 deduction and rebate make ₹12.75 lakh tax-free.
The fine print: figures assume the new tax regime (the default) and that salary or pension is your only income. The ₹75,000 standard deduction and the ₹12 lakh rebate under Section 87A are for resident individuals. Earn a little more and marginal relief softens the jump just above ₹12 lakh. You must still file your ITR-1. Check your exact tax in the calculator →
₹12,75,000 salary. Zero tax.
Under the new tax regime — now the default for AY 2026-27 — a resident individual with taxable income up to ₹12,00,000 pays no tax, thanks to the enhanced rebate of ₹60,000 under Section 87A. Add the standard deduction of ₹75,000 for salaried taxpayers, and a salary of up to ₹12,75,000 comes to zero tax. Most ITR-1 filers fall right inside this band.
| Income slab (new regime) | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
The ₹60,000 rebate makes tax zero up to ₹12 lakh of taxable income; above that, tax is computed on the full slab. The old regime is still available if your deductions (80C, 80D, home-loan interest, HRA) make it cheaper — a CA runs both and files whichever saves you more.
Who cannot file ITR-1
If any one of these applies to you, ITR-1 is the wrong form — filing it anyway can make your return defective under Section 139(9) and delay your refund. Here's what pushes you to another form:
- ×Total income above ₹50 lakh — use ITR-2.
- ×
- ×More than two house properties — use ITR-2.
- ×Capital gains beyond the limit — any short-term gains, long-term gains above ₹1.25 lakh, or gains from property, gold or other assets — use ITR-2.
- ×Capital losses to carry forward or set off — use ITR-2 or ITR-3.
- ×Foreign income or foreign assets, or signing authority in a foreign account — use ITR-2.
- ×You are an NRI or RNOR (not ordinarily resident) — use ITR-2.
- ×You are a director in a company or held unlisted equity shares during the year — use ITR-2.
- ×Agricultural income above ₹5,000, income from lottery or racehorses, or tax deducted under Section 194N — use the applicable ITR.
Not sure which form is yours? Send us your Form 16 — a CA picks the correct return and files it for you.
Documents you'll need for ITR-1
ITR-1 is mostly pre-filled on the portal, but you should keep these ready to verify every figure against Form 26AS and the AIS before filing:
Identity & bank
- PAN and Aadhaar (linked; only the 12-digit Aadhaar is accepted now)
- All active bank account numbers and IFSC, with one pre-validated for refund
Income proofs
- Form 16 from your employer
- Salary slips / pension statement
- Bank and post-office interest certificates
- Dividend statements, if any
House property
- Home-loan interest certificate (Section 24b)
- Rent received details, for a let-out property
Deductions (old regime)
- 80C: LIC, PPF, ELSS, EPF, tuition fees, principal repayment
- 80D: health insurance premium
- HRA, 80TTA/80TTB, donations
Tax & reconciliation
- Form 26AS (tax credit statement)
- AIS / TIS (annual information statement)
- Advance / self-assessment tax challans
Always reconcile your income and TDS against Form 26AS and AIS first — a mismatch is the most common reason returns get flagged.
What's new in ITR-1 for AY 2026-27
The ITR-1 form notified for this year is more flexible for small taxpayers, but tighter on disclosure. The key changes:
- Up to two house properties. You can now report income from two house properties in ITR-1 — for example, one self-occupied home and one let-out flat. Earlier, a second property pushed you to ITR-2.
- Small LTCG now allowed. Long-term capital gains under Section 112A (listed shares and equity mutual funds) up to ₹1.25 lakh can be reported in ITR-1, provided you have no capital losses to carry forward.
- New regime is the default. Unless you choose the old regime, the new regime applies — with revised slabs and the ₹60,000 rebate that makes income up to ₹12 lakh tax-free.
- Deductions from a dropdown. Deductions under 80C–80U must now be selected from the portal's dropdown, with the exact clause specified — vague entries no longer pass.
- Section 24(b) loan schedule. For home-loan interest you must now give lender name, loan account number, sanction date and outstanding balance.
- Aadhaar number only. The 28-digit Aadhaar Enrolment ID is no longer accepted — only a valid 12-digit Aadhaar, linked to PAN.
Source: ITR forms notified by the CBDT for AY 2026-27. Figures should always be confirmed on the Income Tax Department's e-filing portal before filing.
File ITR-1 the right way — the first time
A wrong form or a TDS mismatch means a defective return and a stuck refund. We file ITR-1 for resident salaried taxpayers end to end, with a Chartered Accountant checking every figure.
Send your Form 16 and bank interest details on WhatsApp — that's usually all we need to start.
We match everything to Form 26AS and AIS, compare old vs new regime, and pick the one that saves you more.
You see the final numbers before submission. We file on the e-filing portal and help you e-verify within 30 days.
ITR-1 (Sahaj) — common questions
What is the due date for ITR-1 for AY 2026-27?
31 July 2026 for individuals who do not require a tax audit. Filing after the due date attracts a late fee under Section 234F — up to ₹5,000, or ₹1,000 if your total income is up to ₹5 lakh.
Can I file ITR-1 if I have two house properties?
Yes. From AY 2026-27, ITR-1 allows income from up to two house properties. If you own more than two, you'll need ITR-2.
Can I report capital gains in ITR-1?
Only long-term capital gains under Section 112A (listed shares or equity mutual funds) up to ₹1.25 lakh, and only if you have no capital losses to carry forward. Any short-term gains, larger long-term gains, or gains from property or gold require ITR-2.
Is the new tax regime compulsory?
No. The new regime is the default, but you can still opt for the old regime if your deductions make it cheaper. A CA compares both and files the one that lowers your tax.
Do I still need to file if my tax is zero?
If your total income is below the basic exemption you may not be required to file, but filing is still worthwhile — it's needed for refunds, visas, loans, and to carry forward nothing-to-lose proof of income. If TDS was deducted, file to claim it back.
I'm not sure ITR-1 is my correct form. What should I do?
Send us your Form 16 on WhatsApp. We'll confirm whether ITR-1 fits or whether ITR-2/3/4 is correct, and file the right one so your return isn't marked defective.
File your ITR-1 with a CA — not a portal
Resident, salaried, income up to ₹50 lakh? Send your Form 16 on WhatsApp and a Chartered Accountant files your Sahaj return correctly, on time, in the regime that saves you the most.
CA-led · Transparent pricing · Old vs new regime compared · e-Verification help included