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TaxCare

ITR form

ITR-1 (Sahaj)

The simplest return, for resident individuals with salary or pension, one house property and income such as interest — up to ₹50,00,000 in total.

Start filingHow TaxCare handles it

In short

Salary or pension, one house, interest — total income up to ₹50,00,000.

Highest total income for ITR-1 and ITR-4
₹50,00,000
Equity long-term gains allowed in ITR-1
₹1,25,000

Is this you?

  • You are a resident individual
  • You have salary or pension income
  • You own at most one house property
  • You have interest, dividends or equity long-term gains up to ₹1,25,000

Key figures for Tax Year 2025-26

Taken from the same rule tables the TaxCare app files with.

Highest total income for ITR-1 and ITR-4
₹50,00,000
Equity long-term gains allowed in ITR-1
₹1,25,000
Due date (no business income, no audit)
31-Jul-2026

Who can't use ITR-1 (Sahaj)

You don't have to work this out. TaxCare picks the form from your own records and tells you why if it moves you to another one. If none of ITR-1 to ITR-4 fits, a Tax Expert can file it for you.

  • Non-residents and residents who are not ordinarily resident
  • Total income above ₹50,00,000
  • More than one house property
  • Equity long-term gains above ₹1,25,000
  • Any other capital gain — short-term gains, property, debt funds
  • Winnings from lotteries or race horses
  • Agricultural income above ₹5,000
  • A loss to set off or carry forward
  • Assets or income outside India
  • Directors of a company
  • Holding unlisted shares at any time in the year
  • Tax deducted on cash withdrawals (section 194N)
  • Deferred tax on start-up ESOPs
  • Someone else's income added to yours (clubbing)
  • Income from a business or profession

How TaxCare handles it

Only what the app does today — nothing promised for later.

  1. Your records, fetchedOnce your PAN is connected, TaxCare pulls your AIS, TIS and Form 26AS or Form 168 straight from the Income Tax portal.
  2. Salary and TDS from every employerEach employer's salary and the tax they deducted come from your records, so a job change in the middle of the year isn't missed.
  3. Every figure checkedIncome in your AIS that isn't in your return yet — savings interest, deposit interest, dividends — is found and shown to you before you file.
  4. Both regimes, worked outYour tax is calculated under the old and the new regime on your own figures. You see the difference before you choose.
  5. The right form, from your dataTaxCare works out whether you file ITR-1, 2, 3 or 4 from what your records show — and tells you the reason when it moves you up a form.
  6. Approve, upload, e-verifyNothing is released until you approve it. You upload the return on the Income Tax portal, then e-verify with an Aadhaar OTP, and reminders follow until it's done.

What you need

Most of your figures are fetched for you. Keep these ready.

  • Your PAN, linked with your Aadhaar

  • Your Aadhaar-linked or portal-registered mobile, for the OTP

  • Form 16 from each employer, to cross-check salary and TDS

  • Proofs of what you claim in the old regime — 80C investments, health insurance, home loan interest

  • A bank account in your name, validated on the Income Tax portal, for the refund

Guides on this topic

  • ITR forms: which one to file

    Which ITR form should I file? A simple guide

    ITR-1 is for simple salary and interest income, ITR-2 adds capital gains and more than one house, ITR-3 is for business with books, and ITR-4 is for presumptive income. Use this guide to pick the right form.

    4 min readUpdated 26-Oct-2026

  • ITR forms: which one to file

    ITR-1 (Sahaj): who can file it and how

    ITR-1 (Sahaj) is the simplest return form, for resident individuals with income up to ₹50 lakh from salary, one house, interest and small capital gains. Check the conditions and see how to fill it.

    4 min readUpdated 26-Oct-2026

  • ITR forms: which one to file

    Can a salaried person with capital gains file ITR-1?

    Only in one case: long-term gains on listed shares or equity funds up to ₹1,25,000, and no other capital gain. Any other gain, or a larger one, means ITR-2. Here is how to check your own position.

    4 min readUpdated 26-Oct-2026

See all guides on this topic

Questions, answered

Who can file ITR-1?

A resident individual with total income up to ₹50,00,000 from salary or pension, one house property, other sources like interest, equity long-term gains up to ₹1,25,000 and agricultural income up to ₹5,000.

I own two houses. Can I use ITR-1?

No. More than one house property moves you to ITR-2. TaxCare does this automatically when your records show it.

I sold some shares. Can I still use ITR-1?

Only if your gains are equity long-term gains of up to ₹1,25,000 and you have no other capital gain. Otherwise it is ITR-2.

What if I file the wrong form?

The department can treat it as defective. With TaxCare the form is worked out from your records, so you don't have to guess.

Simple income, simple return. File ITR-1.

Your first return with TaxCare gets 25% off. The fee follows your income: free up to ₹1,00,000, then from ₹49 — never more than ₹1,499.

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