ITR-1 (Sahaj) AY 2026-27: Who Can File, Last Date, Documents & How to File

ITR-1 (Sahaj) is the income tax return form for resident individuals with total income up to Rs. 50 lakh from salary or pension, two house property, and other sources like interest. It can also be used when you have long-term capital gains under Section 112A up to Rs. 1.25 lakh, provided there are no brought forward or carry forward capital losses.

However, ITR-1 cannot be used if you have business or professional income, more than two house property, capital gains above the specified limit, foreign assets, or total income exceeding Rs. 50 lakh. In such cases, taxpayers must file other return forms such as ITR-2, ITR-3 or ITR-4.

ITR-1 (Sahaj) AY 2026-27 Update

The Central Board of Direct Taxes (CBDT) has notified Form ITR-1 for FY 2025-26 (AY 2026-27). Taxpayers having total income upto Rs. 50 lakh can file ITR-1 before 31st July 2026 due date. 

ITR-1 now allows taxpayers to report income from up to 2 house properties and has an additional section for unrealised rent. 

What is ITR-1?

ITR-1, or also called as Sahaj, is the simplest ITR form exclusively for resident individual salaried tax payers or pensioners having straightforward incomes. Form ITR-1 is generally used when income comprises of salary or pension, two house property, interest income, LTCG u/s 112A upto Rs. 1.25 lakh and total income within the Rs. 50 lakh limit. 

ITR-1 is the first income tax return form to check for salaried individuals or pensioners before filing taxes. However, eligibility depends on the other different sources on income and few exclusive rules. 

Who Can File ITR-1?

ITR-1 can be filed by resident individuals with total income not exceeding Rs. 50 lakh during that financial year. ITR-1 can be filed if income is covered under one or more of the following heads:

In simple words, ITR-1 (Sahaj) is for individual taxpayers who do not include income from business or profession, mutliple house properties, or complex capital gains.

Who Cannot File ITR-1?

ITR-1 (Sahaj) cannot be filed by taxpayer if any of the following conditions apply:

Any any of the above cases, check the correct ITR form to file to avoid filing defective returns. ITR-1 (Sahaj) cannot be filed by HUFs. 

Last Date to File ITR-1 for FY 2025-26 (AY 2026-27)

The due date to file ITR-1 (Sahaj) for FY 2025-26 (AY 2026-27) is 31st July 2026 for individuals not requiring tax audit. 

If you miss the due date, you can still file a belated return up to 31 December 2026, with additional interest and late fees under Section 234F. 

Documents Required to File ITR-1

The following documents are required while filing ITR-1:

• Form 16 from your employer
• Form 26AS to verify TDS details
• Annual Information Statement (AIS) and Taxpayer Information Summary (TIS)
• PAN
• Aadhaar
• Bank account details
• Proof of deductions or exemptions you want to claim, such as:
  1. Section 80C
  2. Section 80D
  3. HRA
  4. Home loan interest
• Interest certificates from banks, post office, or other institutions

Keeping these ready helps reduce errors and speeds up the filing process.

How Do I File my ITR 1 on ClearTax?

Step 1: Log in or sign up on the ClearTax portal by entering your PAN, Date of Birth, and OTP to link your PAN and start filing.

Step 2: Complete OTP verification. Most details such as name, income, etc. will be auto-filled. Review and edit if needed.

Step 3: Upload your Form-16 (you can upload multiple). If you don’t have it, continue without it.

Step 4: Verify your personal and bank details.

Step 5: Add Income Details

1. Salary (auto-filled from Form 16)
2. Rental income (if any)
3. Interest income (FD, savings, bonds, PF, etc.)
4. Capital gains (can import or upload statement)

Step 6: Go to “Tax Savings” and add deductions, TDS, or losses.

Step 7: Check your total income, tax payable or refund, and compare old vs new tax regime (system suggests the better option).

Step 8: File and E-verify your return. Submit self-declaration > Click “Submit Return” > Complete OTP e-verification

How to File ITR 1 (SAHAJ) Online on Income Tax Portal?

Step 1: Visit the Income Tax e-filing portal   

Step 2: Register or Log in to your account    

Step 3: Select e-file > Income Tax Returns > File Income Tax Return    

Step 4: Select the Assessment Year as 2025-26 and the mode of filing as ‘Online’    

Step 5: To start filing new, click on ‘Start New Filing’     

Step 6: Select the applicable status, i.e. individual, HUF, and others 

Step 7: Select ITR 1 as the form type     

Step 8: Click on ‘Let’s Get Started’    

Step 9:  Select the appropriate reason and ‘continue’    

Step 10:  Now you will have to fill up 5 sections here

• Personal Information - This section requires you to provide basic details such as your full name, PAN and Aadhar number, contact information, and bank account details.
• Gross Total Income - includes all the income from all the sources you have earned income.
• Total Deductions - The Income Tax Act 1961 allows for various deductions under different sections, which you should claim accordingly. Commonly known sections for deductions include 80C, 80D, 80TTA, 80TTB, and others.
• Tax Paid - This section displays your tax payments from all sources, including TDS, TCS, Advance Tax, and Self-Assessment Tax.
• Total Tax Liability - In this section, you will find the computed tax liability based on the information provided in the previous sections. To clarify, the tax payable on the Total Income is calculated as (Income - deductions claimed - Tax paid till date). If the resulting amount is negative, it can be claimed as a refund. If it is positive, it needs to be paid as tax. 
• Verification - This section includes all that the above mentioned details are verified by the assessee.

Step 11: Double-check to ensure the summary of tax computation is correct    

Step 12: Rectify the errors, if any and complete the validation    

Step 13: E-verify the ITR using Aadhaar OTP

Structure of ITR-1 Form

The ITR-1 From in divided into the following structure:

• Part A – General Information
• Part B – Gross total Income
• Part C – Deductions and taxable total income
• Part D – Computation of tax payable
• Part E – Other information (Bank account details)
• Schedule IT (Details of advance tax and self-assessment tax payments)
• Schedule-TDS (TDS/TCS details)
• Verification

Major Changes Made in the ITR 1 Form for AY 2026-27

1. Inclusion of Long-Term Capital Gains (LTCG) Reporting:

Taxpayers can now report long-term capital gains (LTCG) under section 112A (from listed equity shares and equity-oriented mutual funds) in ITR 1, provided:

• The total LTCG does not exceed Rs. 1.25 lakh, and
• There are no brought-forward losses or losses to be carried forward under the capital gains head.

Previously, any capital gains required filing ITR-2; this change allows more taxpayers with a very less LTCG to use the simpler ITR 1 form.

2. Enhanced Deductions and Disclosures:

• Deductions under Sections 80C to 80U must now be selected from a drop-down menu in the e-filing portal, and the exact clause/sub-section must be specified. This aims to improve accuracy and transparency.
• Income from retirement accounts maintained abroad (Section 89A) has new fields for better relief tracking.

3. Aadhaar Enrollment ID Removed:

• The 28-digit Aadhaar Enrolment ID is no longer accepted. 
• The field now only accepts valid 12-digit Aadhaar Numbers.

4. Additional Column under Schedule TDS:

• An additional column has been added under the Schedule - TDS Details to specify the section under which TDS is deducted. 

5. House Property Income:

• Taxpayers can now report income from up to 2 house properties in ITR-1. Previously only up to 1 house property could be reported. 

ITR-1 vs ITR-2: Which One Should You Use?

When deciding ITR-1 vs ITR-2, use ITR-1 (Sahaj) if your income is simple and up to Rs. 50 lakh from salary or pension, two house property, and other sources like interest, with limited long-term capital gains under Rs. 1.25 lakh under Section 112A and no carried-forward losses. However, you must use ITR-2 if you have capital gains beyond this limit, income from more than two house property, foreign assets or foreign income, or other ineligible income types, as these cannot be reported in ITR-1.