ITR-1 (Sahaj) for AY 2026–27: Eligibility, Documents, and Step-by-Step Filing Guide
ITR-1 (Sahaj) for AY 2026–27
The Income Tax Return (ITR)-1, also known as Sahaj, is the simplest income tax return form prescribed for resident individual taxpayers with straightforward sources of income. For the Assessment Year (AY) 2026–27 (Financial Year 2025–26), eligible taxpayers can use ITR-1 to report salary or pension income, income from one house property, and income from other sources such as interest, subject to the prescribed conditions.
Choosing the correct ITR form is essential to ensure compliance with the Income-tax Act and to avoid defects or delays in processing the return.
Who Can File ITR-1?
An individual can file ITR-1 for AY 2026–27 if all the following conditions are satisfied:
The taxpayer is a resident individual.
Total income does not exceed ₹50 lakh during FY 2025–26.
Income is derived from:
Salary or pension.
One house property (excluding cases involving brought-forward or carry-forward losses).
Other sources, including interest income.
Agricultural income up to ₹5,000.
Long-term capital gains under section 112A up to the prescribed threshold, where reporting in ITR-1 is permitted under the applicable return rules, provided all prescribed conditions are satisfied.
Who Cannot File ITR-1?
ITR-1 cannot be used if the taxpayer:
Is a non-resident or resident but not ordinarily resident (RNOR).
Has total income exceeding ₹50 lakh.
Has income from business or profession.
Owns more than one house property.
Has capital gains that are not eligible for reporting in ITR-1.
Has agricultural income exceeding ₹5,000.
Has foreign income or owns foreign assets.
Is a director in a company.
Has invested in unlisted equity shares.
Has income taxable at special rates that are not permitted in ITR-1.
Is required to file a return in another prescribed form based on the nature of income or other reporting requirements.
Documents Required Before Filing
Taxpayers should keep the following documents ready:
PAN and Aadhaar.
Form 16 issued by the employer.
Form 26AS.
Annual Information Statement (AIS).
Taxpayer Information Summary (TIS).
Interest certificates from banks and post offices.
Details of deductions claimed under Chapter VI-A.
Details of housing loan interest, if applicable.
Bank account details, including IFSC and account number.
Information to Verify Before Filing
Before submitting the return, taxpayers should:
Match salary income with Form 16.
Verify TDS and tax payments in Form 26AS.
Reconcile income reflected in AIS and TIS.
Report exempt income wherever required.
Ensure all active bank accounts are disclosed.
Confirm the correct tax regime has been selected, wherever applicable.
How to File ITR-1
The filing process generally involves the following steps:
Log in to the income tax e-filing portal using PAN/Aadhaar credentials.
Select File Income Tax Return.
Choose AY 2026–27.
Select the appropriate filing mode.
Choose ITR-1 (Sahaj), if eligible.
Verify personal information and bank account details.
Enter income details.
Verify deductions and tax computation.
Confirm taxes paid and refund details.
Validate the return and submit it.
Complete return verification through an approved electronic verification method or by sending the signed verification form, where applicable.
Common Mistakes to Avoid
Taxpayers should avoid the following errors:
Selecting the wrong ITR form.
Omitting interest income from savings or fixed deposits.
Claiming deductions without satisfying the eligibility conditions.
Ignoring income reflected in AIS or Form 26AS.
Entering incorrect bank account information.
Forgetting to verify the return after submission.
Benefits of Filing an Accurate Return
Accurate and timely filing offers several advantages:
Faster processing of refunds.
Reduced chances of receiving notices for mismatches.
Better financial documentation for loan and visa applications.
Compliance with statutory tax obligations.
Easier maintenance of tax records for future assessments.
Conclusion
ITR-1 (Sahaj) remains the most convenient return form for eligible resident individuals with relatively simple income profiles. Before filing the return for AY 2026–27, taxpayers should carefully review their eligibility, reconcile income with Form 26AS and AIS, keep the necessary documents ready, and verify all information before submission. Filing the correct return accurately and within the prescribed due date helps ensure smooth processing and avoids unnecessary compliance issues.
Disclaimer: This article is for general informational purposes only. Taxpayers should refer to the applicable Income-tax Act, Income-tax Rules, official return utilities, and notifications for AY 2026–27 or consult a qualified tax professional where necessary.