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

ITR-1, also called Sahaj, is the simplest income tax return form. It is for a resident individual with total income up to ₹50 lakh from salary or pension, one house property and other sources such as interest. It also allows long-term capital gains on listed shares and equity funds up to ₹1,25,000 and agricultural income up to ₹5,000.

The conditions below are the ones TaxCare applies for the tax year 2025-26. The ITR-1 for the tax year 2026-27 has not been published, so these conditions will be re-checked against the 2026-27 form and instructions when they are released.

Who can file ITR-1

You can file ITR-1 if you are a resident individual and:

• Your total income is ₹50 lakh or less.
• Your income is from salary or pension, one house property and other sources (interest, dividends, family pension).
• Your long-term capital gains under the listed-equity rule are ₹1,25,000 or less, with no other capital gains.
• Your agricultural income is ₹5,000 or less.

Who cannot file ITR-1

You cannot file ITR-1 if you:

• Are a non-resident, or a resident not ordinarily resident.
• Are a HUF.
• Own more than one house property.
• Have business or professional income.
• Have capital gains beyond the limit above, such as gains on property, gold or debt funds.
• Have lottery or race horse winnings.
• Have a loss to set off or carry forward.
• Hold foreign assets or have foreign income.
• Are a company director, or hold unlisted shares.
• Had TDS deducted on cash withdrawals, or have deferred tax on start-up ESOPs.
• Have someone else's income added to yours.

If any of these apply, see our guide on which ITR form to file. Many of these cases mean ITR-2, and business cases mean ITR-3 or ITR-4.

What you report in ITR-1

You can also claim relief for salary arrears (section 89) in ITR-1.

Standard deduction and regime

If you are salaried, the standard deduction is ₹50,000 in the old regime and ₹75,000 in the new regime, on TaxCare's rules for the tax year 2025-26.

You choose your regime inside the return. Our old vs new regime guide shows how to compare. Note that a belated return cannot use the old regime in TaxCare's rules, so the new regime applies.

How to file ITR-1, step by step

1. Collect your Form 16, AIS, TIS, and Form 26AS (up to the tax year 2025-26) or Form 168 (from 2026-27).
2. Enter your salary, house property and other income. Many figures can be pre-filled from the portal.
3. Compare the old and new regimes and pick one.
4. Enter your deductions, if you are in the old regime.
5. Enter taxes paid and pay any balance as self-assessment tax.
6. Check the computation, add a bank account for refunds, and submit.
7. E-verify within 30 days. Aadhaar OTP is the fastest method.

Common ITR-1 mistakes

• Choosing ITR-1 when you sold property or have foreign assets.
• Leaving out interest on savings accounts and deposits that appears in the AIS.
• Entering exempt income as zero when it is shown in the AIS.
• Not matching TDS in your return with Form 26AS or Form 168.
• Forgetting to e-verify.

Due date

For most people, the due date for the tax year 2026-27 is 31-Jul-2027, subject to any extension. See our guide on ITR due dates for the full list and the late fee.

How TaxCare helps

TaxCare checks your data against these conditions and picks ITR-1 only when it fits. It brings your Form 26AS or Form 168, AIS and TIS into one place so you can reconcile them with Form 16, and it calculates the tax under both regimes. Nothing is submitted until you approve the return. If your data shows a case that ITR-1 cannot handle, TaxCare tells you why and moves you to the right form or to a Tax Expert.

This guide gives general information and is not professional tax advice.