ITR-1 Form (Sahaj) — Who Files, Eligibility & How to File AY 2026-27

Updated: 3 June 2026 | AY 2026-27 (FY 2025-26) | Due Date: 31 July 2026

ITR-1 (Sahaj) is the simplest income tax return form, for individuals (not HUF) with total income up to ₹50 lakh from: salary or pension, one house property (no brought-forward loss), and other sources (interest, dividends). Do NOT use ITR-1 if you have capital gains, NRI status, more than one house property, income above ₹50 lakh, a directorship, or hold unlisted equity shares. File by 31 July 2026 for FY 2025-26 (AY 2026-27).

₹50 Lakh

ITR-1 income limit — total income from all sources must not exceed ₹50 lakh
Includes salary, pension, one house property income, and income from other sources (FD interest, dividends). If income from any source (capital gains, etc.) exists, ITR-1 is not applicable regardless of the amount.

Who Can File ITR-1 and Who Cannot

Condition	Can File ITR-1?
Individual taxpayer with salary / pension income	Yes
Total income from all sources up to ₹50 lakh	Yes (mandatory condition)
Income from one house property (no brought-forward loss)	Yes
FD interest, savings account interest, dividend income	Yes — report in "Other Sources"
Senior citizen / super senior citizen	Yes, if above conditions are met
Changed jobs during the year	Yes — report combined salary from all employers
NRI or RNOR status	No — must use ITR-2
Capital gains of any amount (shares, MF, property, crypto)	No — must use ITR-2
Total income exceeds ₹50 lakh	No — must use ITR-2
More than one house property	No — must use ITR-2
Director in a company or holder of unlisted equity shares	No — must use ITR-2
Business or profession income of any kind	No — use ITR-3 or ITR-4
Foreign assets or foreign income	No — must use ITR-2
Partner in a firm	No — must use ITR-3
HUF (Hindu Undivided Family)	No — HUFs must use ITR-2 or ITR-3

Pre-Filled Fields in ITR-1 for AY 2026-27

The income tax portal pre-fills ITR-1 with data pulled from employer TDS filings, bank reports, and AIS. Review and correct each field before submission:

Pre-filled Data	Source	What to Check
Salary & allowances	Form 16 / Form 24Q (employer TDS)	Match with all Form 16s if multiple employers
TDS deducted (salary)	Form 24Q filed by employer	Verify against Part A of Form 16
Bank interest income	AIS / SFT data from banks	Add any interest not captured; reconcile with bank statements
Dividend income	AIS from CDSL/NSDL	Match with your demat account dividend history
TDS on FD interest (Sec 194A)	26AS / AIS from banks	Verify all TDS certificates / Form 16A from banks
House property details	AIS (property purchase/sale SFT)	Add rental income; fill home loan interest deduction
Section 80C investments	AIS (life insurance premium, PF, etc.)	Add PPF, ELSS, NSC etc. not captured by AIS

Pre-filled data is auto-populated but not final. You are responsible for the accuracy of your return — always verify against your own records.

How to File ITR-1 Online — 5 Steps (AY 2026-27)

Login to incometax.gov.in
Go to incometax.gov.in → Login with your PAN and password. If first time, register with PAN. Ensure your mobile and email are validated for OTP.
Select AY 2026-27 and ITR-1
Go to e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year 2026-27 (FY 2025-26). Choose ITR-1 as your form. Select "Online" mode for the easiest filing experience.
Review Pre-Filled Data
The portal pre-fills salary, TDS, bank interest, and dividend from AIS/26AS. Go through each section: Personal Information, Income Details (Salary, House Property, Other Sources), Tax Details (TDS, Advance Tax). Correct or add any missing income.
Add Deductions & Compute Tax
In the Deductions section (Schedule VI-A), enter your 80C investments, 80D health insurance premium, 80TTA savings interest, HRA if applicable, and any other deductions. The portal computes your tax liability automatically. Choose old or new tax regime if not already pre-selected.
Pay Tax (if applicable) and e-Verify
If there is a tax payable amount, pay via Challan 280 (net banking / UPI) before submitting. After submitting the return, e-verify within 30 days using Aadhaar OTP, net banking, or Demat account EVC. e-Verification completes the filing — unverified returns are treated as not filed.

Deductions Available in ITR-1

Deduction	What It Covers	Maximum Limit
Standard Deduction	Flat deduction for salaried employees and pensioners	₹75,000 (new regime) / ₹50,000 (old regime)
Section 80C	LIC, PPF, EPF, ELSS, NSC, school fees, home loan principal, Sukanya	₹1,50,000 (old regime only)
Section 80D	Health insurance premium (self, spouse, children, parents)	₹25,000 (self) + ₹25,000/50,000 (parents; 50K if senior)
Section 80G	Donations to approved charitable institutions	50% or 100% of donation (institution-specific)
Section 80TTA	Interest on savings account (non-senior citizens)	₹10,000
Section 80TTB	Interest on savings/FD (senior citizens only)	₹50,000
HRA (House Rent Allowance)	Rent paid; lower of actual HRA / 50%-40% of salary / rent − 10% salary	Actual calculation; old regime only
Section 24(b)	Interest on home loan for self-occupied property	₹2,00,000 (old regime; old ITR-1 allows one property)
Section 80CCD(1B)	NPS (National Pension System) additional contribution	₹50,000 (old regime only)

Most deductions under Chapter VI-A (80C, 80D, etc.) are available only under the old tax regime. Under the new regime, only standard deduction and a few specific deductions (like 80CCD(2) employer NPS) apply.

Frequently Asked Questions

Can I use ITR-1 if I have FD interest income?

Yes. Fixed deposit (FD) interest income is classified as "Income from Other Sources" and is fully reportable in ITR-1. You can use ITR-1 to declare FD interest as long as your total income from all sources (salary + FD interest + any other interest/dividend) does not exceed ₹50 lakh. Include FD interest in the "Income from Other Sources" section of ITR-1. TDS deducted by the bank (Form 16A / 26AS) can be claimed as credit. Note: If total income exceeds ₹50L, you must switch to ITR-2.

What is the income limit for filing ITR-1?

The income limit for ITR-1 is ₹50 lakh (₹50,00,000) in total income during the financial year. Total income includes: salary/pension, income from one house property, and income from other sources (interest, dividends). If your total income exceeds ₹50 lakh from any of these sources, you must use ITR-2. Capital gains income of any amount disqualifies ITR-1, regardless of the ₹50L limit.

Can senior citizens file ITR-1?

Yes, senior citizens (aged 60 years or above) can file ITR-1, provided they meet the eligibility conditions: individual taxpayer (not HUF), total income ≤ ₹50 lakh, income only from salary/pension, one house property, and other sources (interest, dividends). Senior citizens with pension income, interest from FDs/savings accounts, and one house property are typically eligible for ITR-1. Those with capital gains, NRI status, or multiple properties must use ITR-2. Super senior citizens (80+) filing ITR-1 can also use the offline paper form if they do not have internet access.

I switched jobs during the year — can I still file ITR-1?

Yes, changing employers during the financial year does not disqualify you from ITR-1, as long as all other eligibility conditions are met (total income ≤ ₹50L, no capital gains, etc.). You will receive Form 16 from each employer separately. In ITR-1, report salary income from all employers in the "Salary" section. Ensure the combined income from both Form 16s is reported. The pre-filled ITR-1 on the income tax portal usually pulls data from both employers' TDS filings (Form 24Q) automatically. Reconcile with AIS before filing.

When is ITR-1 not applicable — who cannot use it?

You cannot use ITR-1 if any of the following apply: (1) You are a Non-Resident Indian (NRI) or RNOR — NRIs must use ITR-2. (2) You have capital gains of any amount (sale of shares, mutual funds, property, crypto/VDA). (3) Your total income exceeds ₹50 lakh. (4) You have income from more than one house property, or house property with a brought-forward loss. (5) You are a director in a company or hold unlisted equity shares. (6) You have income from business or profession. (7) You have foreign assets or foreign income. (8) You are a partner in a firm. In all these cases, use ITR-2 or ITR-3 as appropriate.

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