Types of ITR Forms
ITR-1 Sahaj Form for AY 2026-27
ITR-1, also called Sahaj, is the simplest income tax return form for many resident salaried and pension taxpayers. For AY 2026-27, use it only when your income profile fits the current eligibility rules.
Who can file ITR-1?
You can generally file ITR-1 Sahaj if you are a resident individual, other than resident but not ordinarily resident, and your total income is up to Rs. 50 lakh from these sources:
- Salary or pension income.
- Income from up to two house properties, subject to the form's restrictions.
- Other sources such as savings interest, fixed deposit interest, family pension, and dividend.
- Agricultural income up to Rs. 5,000.
- Long-term capital gain under section 112A up to Rs. 1.25 lakh, where otherwise eligible.
Who should not file ITR-1?
Use another ITR form if any of the following apply:
- You have income from business or profession.
- You have short-term capital gains or long-term capital gain under section 112A above Rs. 1.25 lakh.
- Your total income exceeds Rs. 50 lakh.
- You are a director in a company or held unlisted equity shares during the year.
- You have foreign income, foreign assets, or signing authority in an account outside India.
- You have brought-forward losses or losses to be carried forward.
- Tax has been deducted under section 194N, or tax on ESOP has been deferred.
Documents to keep ready
- PAN, Aadhaar, bank account details, and current contact details.
- Form 16 from every employer for FY 2025-26.
- Form 26AS, AIS, and TIS for reconciling TDS, interest, dividend, and other reported income.
- Rent, home loan interest, donation, insurance, tuition fee, and other deduction proofs if you choose the old tax regime.
- Interest certificates, dividend statements, and details of exempt income.
How All India ITR helps
Our assisted filing team checks Form 16, Form 26AS, AIS/TIS, regime selection, deductions, refund position, and return verification so your ITR-1 is filed with fewer avoidable mismatches.
Get expert help for salary ITR filing
Frequently Asked Questions
This page is a practical guide and not a substitute for the Income Tax Act, Rules, forms, notifications, or professional advice for complex cases.
