ITR-1 (Sahaj) Filing Guide: Who Can File and How#
What is ITR-1 (Sahaj)?#
ITR-1 is the simplest income tax return form for individuals with income from salary, one house property, and other sources.
Eligibility#
You can file ITR-1 if:
- Resident individual
- Total income up to Rs 50 lakh
- Income from:
- Salary/pension
- One house property
- Other sources (interest, etc.)
Who Cannot Use ITR-1?#
- Non-resident
- Total income > Rs 50 lakh
- More than one house property
- Capital gains
- Foreign assets/income
- Business/professional income
- Loss under any head
Documents Required#
- Form 130 from employer
- Aadhaar card
- PAN card
- Bank account details
- Interest certificates
- Home loan interest certificate
- TDS certificates
How to File ITR-1#
Step 1: Login#
Visit income tax e-filing portal and login.
Step 2: Select ITR#
Choose 'ITR-1 (Sahaj)' for AY 2026-27.
Step 3: Fill Details#
- Personal information
- Income details
- Deductions
- Tax calculation
Step 4: Verify#
- Submit returns
- E-verify with Aadhaar OTP
Due Dates#
- Individual: July 31
- Audit cases: October 31
Key Changes for AY 2026-27#
- New tax regime as default
- Standard deduction increased to Rs 75,000
- Higher rebate limit