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File Your ITR-1 (Sahaj) Correctly & On Time

ITR-1, also known as Sahaj, is a simplified Income Tax Return form applicable to eligible Resident Individual taxpayers having specified types of income within the prescribed limits.

For AY 2026-27, ITR-1 is generally used for individuals whose income is primarily from salary or pension, specified house-property income (up to two properties), specified income from other sources, agricultural income up to ₹5,000 and eligible long-term capital gains under Section 112A up to ₹1.25 lakh, subject to eligibility conditions.

Eligibility Review

Income Reporting

Deduction Review

TDS Reconciliation

AIS / 26AS Review

Filing & E-Verify

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Overview

What Is ITR-1 (Sahaj) & Who It's For?

ITR-1 (Sahaj) is an Income Tax Return form prescribed for eligible Resident Individual taxpayers whose income falls within the categories permitted under ITR-1. The return should be prepared using actual income, tax-credit information and applicable deductions supported by proper records.

Simplified Return for Eligible Individuals

Applicable to an eligible Resident Individual (other than RNOR) whose total income does not exceed ₹50 lakh, subject to the prescribed conditions for AY 2026-27.

Permitted Income Sources

Salary/pension, income from up to two house properties, specified income from other sources, agricultural income up to ₹5,000 and eligible Section 112A LTCG up to ₹1.25 lakh.

Annexure-less, But Records Must Be Retained

ITRs are annexure-less — supporting documents need not be attached, but should be retained for assessment, inquiry or verification requirements.

Documents and tax return forms representing ITR-1 filing

ITR-1 (Sahaj)Eligibility & Filing Support

What We Help You With

Complete ITR-1 support — from eligibility check to filing and e-verification.

Eligibility Review

Confirm income sources, residential status and total income against ITR-1 conditions.

Income Reconciliation

Compare salary, interest and other income across Form 16, 26AS, AIS and TIS.

Salary & TDS Review

Reconcile salary and TDS reported in Form 16 with the return.

ITR-1

Eligibility
& Filing Support

House Property Review

Review eligible income/loss from up to two house properties, including loan interest.

AIS / 26AS Review

Identify mismatches between AIS, TIS, Form 26AS and actual transactions.

Filing & E-Verification

Prepare, submit and complete e-verification of the return through the e-Filing portal.

Our Services

ITR-1 Filing Services

Choose the review, reconciliation or filing service relevant to your requirement.

ELIG

ITR-1 Eligibility Review

Check total income, income sources, residential status and other conditions before selecting ITR-1.

RECON

Income Reconciliation

Compare salary, interest, dividend and other income across Form 16, 26AS, AIS, TIS and bank records.

TDS

TDS Reconciliation

Verify tax deducted at source against Form 26AS and AIS before it is claimed in the return.

House Property Review

Review self-occupied and let-out property income, including eligible loan-interest claims.

CALC

Tax Computation Review

Compute taxable income, applicable regime tax, rebate, cess, credits and refund/payable.

FILE

Filing & E-Verification

Preparation, submission and e-verification of ITR-1 through the applicable e-Filing facility.

Who Can File ITR-1

Who Should File ITR-1?

For AY 2026-27, ITR-1 is applicable to an eligible Resident Individual (other than RNOR) whose total income does not exceed ₹50 lakh. It is commonly relevant for:

Salaried Employees Pensioners Senior Citizens House Property Owners (Up to 2) Interest & Dividend Earners Eligible Section 112A LTCG Holders Limited Agricultural Income (≤ ₹5,000) Government & Private Employees

Eligibility should be checked for the relevant Assessment Year — a taxpayer should not select ITR-1 merely because the taxpayer is salaried.

Clear Expectations

Who Cannot File ITR-1?

ITR-1 is not available to every individual taxpayer. For AY 2026-27, important exclusions include an individual who:

Is a Non-Resident, or a Resident but Not Ordinarily Resident (RNOR)

Has total income exceeding ₹50 lakh

Has income from business or profession, or short-term capital gains

Is a company director, or has held unlisted equity shares

Has foreign assets, foreign income or signing authority in an account outside India

Has brought-forward loss or loss to be carried forward under any head of income

A taxpayer should not select ITR-1 merely because income is below ₹50 lakh, the taxpayer is salaried, tax has already been deducted, or Form 16 is available.

Eligibility Limits

ITR-1 Income Limits & Thresholds

For AY 2026-27, the following limits apply within ITR-1 eligibility.

Category	Prescribed Limit	What It Means
Total Income	Up to ₹50 lakh	Applies to eligible Resident Individuals other than RNOR
House Properties	Up to 2 properties	Self-occupied and/or let-out, subject to conditions
Agricultural Income	Up to ₹5,000	Higher agricultural income makes ITR-1 inapplicable
Section 112A LTCG	Up to ₹1.25 lakh	Only eligible long-term capital gains within this limit

Exceeding any of these limits, or having short-term capital gains, business income or foreign assets/income, generally makes ITR-1 inapplicable.

Filing Journey

How ITR-1 Filing Works

From collecting documents to reporting income and completing e-verification.

Collect Documents

PAN, Aadhaar, Form 16, Form 26AS, AIS, TIS and bank statements.

Check Eligibility

Confirm residential status, income sources and total income against ITR-1 conditions.

Reconcile Tax Information

Compare Form 16, Form 26AS, AIS, TIS and bank records for discrepancies.

Report Income & Deductions

Salary, house property, interest, dividend, eligible LTCG and applicable deductions.

Review Tax Computation

Check taxable income, rebate, cess, TDS/TCS and refund or payable.

Submit & E-Verify

Submit the return through the e-Filing portal and complete verification.

The Filing Process

How We Help You File ITR-1

From eligibility check to a filed and verified return.

Check Eligibility & Collect Documents

We confirm ITR-1 eligibility and help collect PAN, Form 16, Form 26AS, AIS and TIS.

Reconcile Salary, TDS & AIS

Salary, interest and other income are reconciled against 26AS and AIS entries.

Report Income & Claim Deductions

Eligible income and deductions are reported under the selected tax regime.

File & E-Verify

The return is submitted through the e-Filing portal and e-verified within the prescribed time.

Documents & Information

What You Should Keep Ready

The exact records required depend on the taxpayer's income sources. Commonly relevant items include:

PAN & Aadhaar

Form 16 / Form 16A

Form 26AS, AIS & TIS

Bank & Interest Certificates

House Property & Loan Documents

Investment / Deduction Proofs

Document requirements vary by profile — a salaried employee mainly needs Form 16, salary slips and interest certificates, while a house-property owner should also keep rent receipts, rental agreements and loan-interest certificates ready alongside Form 26AS and AIS.

Clear Distinction

ITR-1 vs Other ITR Forms

Selecting the correct form depends on the taxpayer's complete income profile.

Aspect	ITR-1 (Sahaj)	ITR-2 / ITR-3 / ITR-4
Applicable To	Eligible Resident Individuals	Individuals/HUFs/Firms not eligible for ITR-1
Income Limit	Up to ₹50 lakh	No such limit (ITR-2), or presumptive limits (ITR-4)
Business Income	Not permitted	Permitted in ITR-3 / ITR-4
Capital Gains	Only eligible Section 112A LTCG up to ₹1.25 lakh	All capital gains permitted (ITR-2 / ITR-3)
Residential Status	Resident (other than RNOR) only	NRI / RNOR permitted (ITR-2 / ITR-3)

The correct return form should be selected only after reviewing the taxpayer's complete income profile and eligibility conditions.

What You Receive

After Your ITR-1 Filing

The exact deliverables depend on the selected service.

ITR-1 Eligibility Review Income Reconciliation Tax Computation TDS Reconciliation AIS / 26AS Verification ITR-1 Preparation Filing Assistance E-Verification Guidance

Once filed and verified, we can retain the acknowledgement, filed return copy and tax-computation record for your reference.

Important Legal Disclaimer

ITR-1 eligibility, income reporting, deductions, tax rates, rebates, tax-regime provisions, filing requirements and other compliance requirements are governed by the Income-tax Act, Rules, notified forms, notifications, circulars, instructions and other applicable provisions for the relevant Assessment Year.

A taxpayer should not select ITR-1 solely because the taxpayer is salaried or has income below ₹50 lakh — the complete eligibility conditions must be examined. All income, deductions, exemptions and tax credits reported in the return should be truthful, complete and supported by appropriate records. No fake investment proof, fabricated rent receipt, artificial expense or unsupported deduction should be used.

Supporting documents generally do not need to be attached with an ITR because ITR forms are annexure-less, but taxpayers should retain relevant records for future assessment, inquiry or verification requirements. The final acceptance, processing, refund, demand or other outcome of an Income Tax Return is determined by the Income Tax Department/Centralised Processing Centre or other competent authority under applicable law. Always use the latest notified ITR form and official Income Tax Department guidance applicable to the relevant Assessment Year.

FAQs

Frequently Asked Questions

Clear answers before you file your ITR-1.

ITR-1, also called Sahaj, is an Income Tax Return form for eligible Resident Individual taxpayers having specified income sources within the prescribed limits.

For AY 2026-27, an eligible Resident Individual other than RNOR with total income up to ₹50 lakh may use ITR-1 where the prescribed income-source and other eligibility conditions are satisfied.

The general total-income limit is ₹50 lakh, subject to the detailed eligibility conditions prescribed for ITR-1.

No. ITR-1 is not available to Non-Resident Individuals or to a Resident but Not Ordinarily Resident individual.

Generally, no, where the income is income from business or profession. Another applicable ITR form such as ITR-3 or ITR-4 may need to be considered.

Only limited eligible long-term capital gains under Section 112A, up to ₹1.25 lakh, can be included subject to the prescribed conditions. Short-term capital gains make the taxpayer ineligible for ITR-1.

For AY 2026-27, eligible taxpayers can report income from up to two house properties through ITR-1, subject to the applicable conditions.

No. ITRs are annexure-less. Supporting documents generally do not need to be attached with the return, but should be retained for future requirements.

Yes. AIS and Form 26AS should be reviewed and reconciled with actual financial records before filing. Any mismatch should be investigated before the return is submitted.

No. Individuals filing ITR-1 or ITR-2 do not need Form 10-IEA merely for opting in or opting out of the new tax regime.

Only deductions permitted under the new tax regime can be claimed. The taxpayer should not automatically claim old-regime deductions while filing under the new regime.

After submission, the return should be verified using an applicable verification method. The taxpayer should retain the acknowledgement, filed return and tax-computation record.

File Your ITR-1 Before the Due Date

Check eligibility, reconcile TDS/AIS and file accurately — before the filing deadline arrives.

Check Eligibility → Collect Documents → Reconcile TDS/AIS → Report Income → Claim Deductions → Submit → E-Verify

Get ITR-1 Filing Assistance