ITR-1 (Sahaj) AY 2026-27: Who Can File, Last Date, How to File & Key Changes

When tax filing season starts, the first question is always raised in the taxpayer’s mind: “Which ITR form should I file?” If you’re a salaried employee, a pensioner, or your income comes from simple sources like house property and interest, chances are ITR-1 (Sahaj) may be the right form for you.

In this blog, we’ll break down ITR-1 step by step — who can file it, who can’t, what’s new for AY 2026-27, what documents you need, and how to file it online.

Key Takeaways

• ITR-1 (Sahaj) is meant for resident individuals (other than RNOR) with total income up to Rs. 50 lakh. It generally covers income from salary/pension, up to two house properties, interest and other sources, eligible Section 112A LTCG, and agricultural income up to Rs. 5,000.
• For AY 2026-27, eligible taxpayers can report LTCG under Section 112A up to Rs. 1.25 lakh in ITR-1, subject to the applicable conditions.
• Taxpayers with business or professional income, short-term capital gains, more than two house properties, foreign assets or income, or total income above Rs. 50 lakh may not be eligible to file ITR-1.
• From AY 2026-27, ITR-1 allows eligible taxpayers to report income from up to two house properties.
• A new field has been added to report rent that cannot be realised from a house property.

What is ITR-1?

ITR-1, or Sahaj, is the simplest income tax return form for resident individuals. It’s designed for people whose income comes from salary, pension, house property, or other simple sources like interest, and whose total income doesn’t exceed Rs. 50 lakh in a financial year.

From AY 2026-27, ITR-1 covers a few additional types of income and situations. Eligible taxpayers can now report income from up to two house properties, while certain Section 112A LTCG up to Rs. 1.25 lakh can also be reported in ITR-1, subject to the applicable conditions.

Who Can File ITR-1?

You can use ITR-1 if:

• You are a resident individual other than a Not Ordinarily Resident (RNOR).
• Your total income is up to Rs. 50 lakh.
• Your income comes from salary/pension, up to two house properties, and other sources (like savings account or FD interest).
• You have LTCG under Section 112A that doesn’t exceed Rs. 1.25 lakh, with no brought forward or carry forward capital losses.

Who Cannot File ITR-1?

You cannot use ITR-1 if:

• You have income from business or profession.
• You have short-term capital gains.
• Your Section 112A LTCG exceeds Rs. 1.25 lakh.
• You have income from more than two house properties.
• You have income from lottery winnings or owning and maintaining racehorses.
• You have income taxable at special rates under Section 115BBDA or Section 115BBE.
• Your agricultural income exceeds Rs. 5,000.
• You are a director in a company.
• You have held unlisted equity shares at any time during the previous year.
• You have an asset or financial interest in an entity located outside India.
• You have signing authority in an account outside India.
• You have income from any source outside India.
• Tax has been deducted under Section 194N in your case.
• Payment or deduction of tax has been deferred on ESOP income.
• You have a brought-forward loss or loss to be carried forward under any head of income.
• Your total income exceeds Rs. 50 lakh.

In these cases, you’ll need to file ITR-2, ITR-3, or ITR-4, depending on the nature of your income.

Last Date to File ITR-1 for FY 2025-26 (AY 2026-27)

For eligible non-audit taxpayers, the due date to file ITR-1 for FY 2025-26 (AY 2026-27) was 31 July 2026. Taxpayers who missed the original deadline can generally file a belated return subject to the applicable rules and late-filing fee.

Documents Required to File ITR-1

Keep these documents handy before you start filing:

• Form 16 (from your employer)
• Salary slips
• Bank statements/interest certificates
• Form 26AS and AIS (Annual Information Statement)
• Aadhaar Card (valid 12-digit number)
• PAN Card
• House rent receipts (if claiming HRA)
• Proof for deductions under Sections 80C–80U (LIC, PPF, ELSS, health insurance, etc.)
• Home loan interest certificate (if applicable)
• Capital gains statements/details, if applicable
• Agricultural income details, if applicable.

How to File ITR-1 (Sahaj) Online on the Income Tax Portal

1. Log in to the Income Tax e-filing portal using your PAN/Aadhaar and password.
2. Go to “e-File” > “Income Tax Returns” > “File Income Tax Return.”
3. Select Assessment Year AY 2026-27 and choose the online filing mode.
4. Select ITR-1 as your applicable form.
5. Now you will have to fill up 5 sections here: Personal Information, Gross Total Income, Total Deductions, Tax Paid, Total Tax Liability.
6. Verify the pre-filled details (salary, TDS, interest income) against Form 26AS/AIS.
7. Review the tax computation — check whether a refund is due or tax is payable.
8. Submit the return and e-verify it using Aadhaar OTP, net banking, or EVC.

E-verification is mandatory — your return won’t be processed until it’s verified.

How to Check ITR-1 Refund Status?

To check your refund status, log in to the income tax e-filing portal and go to “e-File” > “Income Tax Returns” > “View Filed Returns” to see the status. You can also track your refund on the NSDL/TIN portal by entering your PAN and assessment year.

How Long Does an ITR-1 Refund Take?

Generally, once your return is successfully e-verified, refunds can take anywhere from a few weeks to a few months, depending on the complexity of the return, verification status, and processing speed at the department’s end.

Structure of the ITR-1 Form

The ITR-1 form is broadly divided into these parts:

• Part A – General Information: Personal details, PAN, Aadhaar, contact information.
• Part B – Gross Total Income: Salary/pension, house property income, income from other sources.
• Part C – Deductions and Taxable Total Income: Deductions under 80C to 80U.
• Part D – Tax Computation and Tax Status: Tax payable/refund, TDS details.
• Schedules: TDS details, Section 112A LTCG details, house property details, deductions and other applicable schedules.

Major Changes in ITR-1 for AY 2026-27

1. LTCG Reporting Now Included Taxpayers can now report LTCG under Section 112A (from listed equity shares and equity mutual funds) in ITR-1, as long as total LTCG doesn’t exceed Rs. 1.25 lakh and there’s no brought forward or carry forward loss. Earlier, any capital gains meant you had to file ITR-2.
2. Enhanced Deductions and Disclosures Deductions under Sections 80C to 80U now need to be selected from a dropdown on the e-filing portal, with the exact clause/sub-section specified, improving accuracy and transparency. Foreign retirement benefit reporting requirements under Section 89A have been removed from ITR-1.
3. Aadhaar Enrolment ID Removed The 28-digit Aadhaar Enrolment ID is no longer accepted — only a valid 12-digit Aadhaar Number will be accepted.
4. New Column Added Under Schedule TDS An additional column has been added under Schedule-TDS to specify the section under which TDS was deducted.
5. Two House Properties Now Allowed Earlier, only one house property could be reported. Now, ITR-1 allows income from up to two house properties.

ITR-1 vs ITR-2: Which One Should You Use?

If your income is straightforward and fits the ITR-1 criteria above, ITR-1 is the right choice. If your situation is more complex — multiple properties, higher capital gains, or foreign assets — you’ll need to file ITR-2.

Conclusion

Choosing the right ITR form is the first step toward filing your income tax return correctly. ITR-1 (Sahaj) is suitable for eligible resident individuals with straightforward income from salary or pension, house property, interest and other permitted sources, subject to the applicable limits and conditions.

For AY 2026-27, ITR-1 has also been expanded to cover up to two house properties and eligible Section 112A LTCG up to Rs. 1.25 lakh. However, taxpayers with business income, short-term capital gains, foreign assets or income, or other excluded income may need to choose a different ITR form.

Before filing, check your eligibility carefully, keep your documents ready, and verify the information in Form 26AS and AIS. Choosing the correct form and providing accurate details can help you avoid unnecessary errors, notices, and delays in processing your return.

Disclaimer

This article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules and filing requirements may change, so always verify the latest information with the Income Tax Department or a qualified tax professional before filing.