ITR 1, called Sahaj, is the shortest income tax return and is meant for a resident individual whose total income, within ₹50 lakh, comes from salary or pension, one or two house properties, interest or similar other sources, and small long term gains on listed shares. Most salaried employees and pensioners with a bank deposit or two file this form.
For FY 2025-26 (AY 2026-27), ITR-1 was due by 31 July, and a belated return remains open until 31 December. If any income falls outside the list below, the form selector and the ITR-2 guide show where to go instead.
Quick facts
Who can file
Resident (ordinarily resident) individualsIncome limit
Total income up to ₹50 lakhHouse property
Up to two houses for AY 2026-27Capital gains
Only 112A LTCG up to ₹1.25 lakh, no losses to carryAgricultural income
Up to ₹5,000Due date
31 July for AY 2026-27Belated return
31 December for AY 2026-27
ITR 1 for whom: the eligibility list
| Allowed | Not allowed |
|---|---|
| Salary or pension | Business or professional income |
| Income from one or two house properties | Three or more houses |
| Savings, deposit and other interest, family pension, dividends | Short term capital gains of any amount |
| LTCG under 112A up to ₹1.25 lakh, with no losses brought forward | LTCG above ₹1.25 lakh or any other capital gain |
| Agricultural income up to ₹5,000 | Director in a company, or unlisted equity shares held |
| Total income up to ₹50 lakh | Foreign assets, foreign income or a non-resident status |
That table is the quick answer to ITR 1 for which income and ITR 1 is for whom. Two changes apply for AY 2026-27: the form now takes up to two house properties instead of one, and small 112A gains are allowed. The Aadhaar number itself must be quoted; an enrolment ID is no longer accepted.
ITR 1 means less work, but check these limits
The ₹50 lakh limit is on total income after deductions, not on salary alone. Someone with ₹52 lakh salary and ₹3 lakh of 80C and 80D deductions in the old regime has total income of ₹49 lakh and can still use ITR-1, provided nothing else rules it out.
The house property count includes a house you live in. Co-ownership does not by itself disqualify you. Tax deferred on startup ESOPs, or a loss to carry forward, needs ITR-2.
Worked example: an ITR-1 return in figures
Suresh, a bank clerk in Nagpur. Figures for FY 2025-26 under the new regime.
- Salary ₹13,50,000 less standard deduction ₹75,000 = ₹12,75,000.
- Fixed deposit interest ₹40,000 under other sources. Total income ₹13,15,000.
- Tax: ₹20,000 (4 to 8 lakh) + ₹40,000 (8 to 12 lakh) + ₹17,250 (₹1,15,000 at 15%) = ₹77,250.
- Income is above ₹12 lakh, so no 87A rebate. Marginal relief does not help either, since the tax is below the ₹1,15,000 excess.
- Cess 4%: ₹3,090. Total ₹80,340, less TDS shown in Form 16 and on the deposit.
All his income types are on the allowed list, so ITR-1 is correct.
ITR 1 vs ITR 2, ITR 3 and ITR 4
What is ITR 1, 2, 3 and 4 in one look? Each form adds a layer of income the one before it cannot take.
| Form | Meant for | Key bar |
|---|---|---|
| ITR-1 Sahaj | Resident individual: salary, two houses, other sources | Income above ₹50 lakh or any capital gain beyond small 112A |
| ITR-2 | Individual or HUF with capital gains or foreign items | No business income |
| ITR-3 | Individual or HUF with business or profession on books | None on income size |
| ITR-4 Sugam | Resident individual, HUF or firm on presumptive income | Income up to ₹50 lakh |
The difference between ITR 1 and 2 usually comes down to capital gains. Sell a mutual fund at a short term gain, even ₹5,000, and ITR-1 is closed. For trading or a shop, see ITR-3 and ITR-4.
ITR 1 filing on the e-filing portal
- Load the e-filing portal; your PAN is the user ID, plus your password.
- From the e-File menu at the top, hover on Income Tax Returns, then pick File Income Tax Return.
- Set the assessment year to AY 2026-27 and the mode to online; status is Individual.
- Answer the questions, or select ITR-1 directly.
- Confirm the prefilled salary, interest and TDS, and compare them with AIS.
- Choose the regime, check deductions, pay any balance tax.
- Submit, then complete e-verification by Aadhaar OTP or a bank EVC within 30 days.
Offline utilities and the ITR-1 form schema can be downloaded from the portal's Downloads page if you prefer to prepare the return first.
ITR-1 mistakes to avoid
| Mistake | Fix |
|---|---|
| Filing ITR-1 with short term gains | File ITR-2 instead |
| Leaving out savings and deposit interest | Add all interest from AIS under other sources |
| Old regime chosen by habit | Compare both; the new regime is the default |
| Claiming HRA and 80C in the new regime | They are not allowed there |
| Not verifying the return | Complete e-verification in 30 days; an unverified return counts as not filed |
This guide explains the rules broadly and is not personal advice. Eligibility can move each year, so look at the e-filing portal's current ITR-1 instructions or consult a chartered accountant.
What happens to ITR-1 under the 2025 Act
Returns for income of FY 2025-26 are filed in the 1961 Act forms, so the ITR 1 filing last date and rules above apply to AY 2026-27. The Income-tax Act, 2025 governs what you earn from 1 April 2026, starting with tax year 2026-27. The Sahaj replacement for that year has to come through the Income-tax Rules, 2026, so look for it on the portal before that season. The due date page tracks each deadline.
Sources we checked
- Income-tax Act, 1961, section 139(1)
- CBDT notification of ITR-1 for AY 2026-27
- Income-tax Act, 1961, section 112A
- E-filing portal help: ITR-1
Frequently asked questions
What is ITR 1, and is it right for me?
ITR-1 Sahaj is the return for resident individuals with total income up to ₹50 lakh from salary or pension, up to two houses, interest and other sources, small 112A gains and agricultural income up to ₹5,000.
What is the difference between ITR 1 and ITR 2?
ITR-1 allows only small 112A gains and no foreign assets, while ITR-2 takes any capital gains, foreign income and income above ₹50 lakh. Neither form allows business income.
What was the ITR 1 last date for AY 2026-27?
Sahaj returns for AY 2026-27 were due on 31 July. Missing that leaves the belated route open till 31 December, at a fee of ₹5,000, cut to ₹1,000 if total income does not cross ₹5 lakh.
Can an NRI file ITR 1?
No. ITR-1 is only for residents who are ordinarily resident. NRIs file ITR-2, or ITR-3 if they have business income.
Can I file ITR 1 with two house properties?
Yes, for AY 2026-27 the form allows income from up to two houses. Three or more houses need ITR-2.
Where can I download the ITR 1 form?
The online form is inside the e-filing portal, and the offline utility and form PDF are on its Downloads page. You do not need to download anything to file online.