Who Can File ITR-1 (Sahaj) for AY 2026-27?
ITR-1 (Sahaj) is a simplified return for eligible resident individuals with specified types of income. For AY 2026-27, eligibility includes total income up to ₹50 lakh and specified salary, house-property, other-source and limited section 112A capital-gains income.
Quick Answer
In practical terms, ITR-1 (Sahaj) is a simplified return for eligible resident individuals with specified types of income. For AY 2026-27, eligibility includes total income up to ₹50 lakh and specified salary, house-property, other-source and limited section 112A capital-gains income.
Main eligibility conditions
- Resident individual other than RNOR
- Total income generally not exceeding ₹50 lakh
- Salary or pension income
- Permitted house-property income
- Specified other-source income
- Agricultural income up to ₹5,000
- Section 112A LTCG within ₹1.25 lakh
Who cannot use ITR-1?
Important exclusions include short-term capital gains, section 112A LTCG above ₹1.25 lakh, business or professional income, certain foreign assets or income, directorship in a company, holding unlisted equity shares, total income above ₹50 lakh and certain loss situations.
Two house properties in AY 2026-27
The Income Tax Department's AY 2026-27 guidance states that ITR-1 can report income from up to two house properties, subject to the other eligibility conditions.
Do not choose ITR-1 just because you are salaried
A salaried taxpayer may still need ITR-2 or another form if additional income or an exclusion applies. Salary by itself does not determine the ITR form.
Related EZTax Questions
- Which ITR Form Should I File for AY 2026-27?
- Who Can File ITR-2 for AY 2026-27?
- Who Can File ITR-3 for AY 2026-27?
- Who Can File ITR-4 (Sugam) for AY 2026-27?
