ITR-1 : Who Can File, Due Date, How to File for FY 2025-26 (AY 2026-27)

ITR-1 (Sahaj) is an income tax return form for resident individuals earning up to Rs. 50 lakh from salary, one house property or other income sources such as interest. ITR-1 cannot be filed by taxpayers having capital gains, business or professional income, or more than one house property. 

However, taxpayers with long-term capital gains under Section 112A not exceeding Rs. 1.25 lakh can also file ITR-1. 

ITR-1 (Sahaj) – Key Details You Should Know

Criteria	Details
Eligibility	Resident individuals income up to Rs. 50 lakhs
Not Eligible	Income from capital gains, business income, or multiple house properties
Due Date	31st July 2026
Tax Regime Option	New Tax and Old Tax Regime

Who Can File ITR-1?

ITR-1 can be filed by resident individuals with a total income of up to ₹50 lakh from the following sources:

1. Salary or pension income (from one or multiple employers)
2. Income from one house property (excluding cases with brought-forward losses)
3. Income from other sources (excluding lottery winnings and racehorse income)
4. Clubbed income of a spouse or minor child, only if their income falls under the same heads listed above
5. Long-term capital gains (LTCG) up to Rs. 1.25 lakh, provided there are no brought-forward or carry-forward capital losses

Who Cannot File ITR-1?

ITR-1 cannot be filed under the following cases:

1. Taxpayer with an income above Rs 50 lakh.
2. Taxpayer who is either a director of a company
3. Held any unlisted equity shares at any time during the financial year.
4. Residents not ordinarily resident (RNOR) and non-residents.
5. Individuals who have earned income through the following means:

• More than one house property
• Lottery, racehorses, legal gambling, etc.
• Taxable capital gains (short-term and long-term) other than Long-term capital gains income up to Rs. 1.25 lakhs
• Agricultural income exceeding Rs 5,000
• Business and profession
• A resident that has assets (including financial interest in any entity) outside India or is a signing authority in any account located outside India
• Individuals claiming relief of foreign tax paid or double taxation relief under section 90/90A/91
• Deferred income tax on ESOP received from an eligible start-up
• Gains from Virtual Digital Assets (Crypto currency)
• Individuals for whom TDS is deducted under section 194N

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

The last date to file ITR-1 for FY 2025-26 (AY 2026-27) is 31st July 2026. Taxpayers who missed the due date can still file ITR-1 within 31st December 2026 under the provisions of belated return with interest and late fees. 

What is the Structure of the 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

What are the Documents Needed to File ITR-1?

Documents which you need to file the ITR 1 form are:

• Form 16: Issued by all your employers for the given financial year
• Form 26AS: Remember to verify that the TDS mentioned in Form 16 matches the TDS in Part A of your Form 26AS
• Receipts: If you have not been able to submit proof of certain exemptions or deductions (such as HRA allowance or Section 80C or 80D deductions) to your employer on time, keep these receipts handy to claim them on your income tax return directly.
• PAN card
• Bank investment Certificates: Interest from bank account details – bank passbook or FD certificate

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

Major Changes Made in the ITR 1 Form from AY 2025-26

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.