ITR-1 (Sahaj)
Simplest ITR for resident individuals earning up to ₹50 lakh from salary, up to two house properties, other sources and small LTCG u/s 112A.
Definition
ITR-1 (Sahaj) is the simplest income-tax return form, meant for ordinarily resident individuals with total income up to ₹50 lakh from salary or pension, house property, other sources (interest, dividends) and agricultural income up to ₹5,000. For AY 2026-27 its due date is 31 July 2026, and it can be filed online on the e-filing portal (incometax.gov.in) with most fields pre-filled from Form 16, Form 26AS and the AIS.
Two relaxations have widened its scope. Since AY 2025-26, taxpayers with long-term capital gains under Section 112A (listed equity shares and equity mutual funds) up to ₹1.25 lakh can stay in ITR-1, provided there are no capital losses to carry forward or set off. And per the CBDT notification of 30 March 2026, from AY 2026-27 ITR-1 also accepts income from up to two house properties, instead of only one earlier.
You cannot use ITR-1 if you are a non-resident or RNOR, have income above ₹50 lakh, have any short-term capital gains or LTCG beyond the ₹1.25 lakh 112A window (even ₹500 of equity STCG disqualifies you), own more than two house properties, have business or professional income, foreign assets or foreign income, are a company director, hold unlisted equity shares, or have TDS deducted under Section 194N. In those cases ITR-2 (or ITR-3/ITR-4) applies — filing the wrong form can render the return defective.
Example
A salaried employee earning ₹12 lakh with bank interest and ₹80,000 of LTCG on equity mutual funds can file ITR-1 for AY 2026-27.
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Sources
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