ITR-1 Sahaj Filing Guide for AY 2026-27
Key Takeaways
- ITR-1 (Sahaj) is the simplest income tax return form, for resident individuals with total income up to Rs 50 lakh from salary, pension, house property, and other sources.
- For AY 2026-27, ITR-1 now covers income from up to two house properties (earlier only one) and Section 112A long-term capital gains up to Rs 1.25 lakh.
- The new tax regime is the default; income up to Rs 12 lakh is effectively tax-free through the enhanced Section 87A rebate of up to Rs 60,000.
- The filing deadline is July 31, 2026. A belated return can be filed up to December 31, 2026 with a Section 234F late fee.
- Directors, NRIs, HUFs, business owners, foreign-asset holders, and unlisted-share holders cannot use ITR-1.
Who should read this: Salaried employees, pensioners, and small landlords filing their own return; first-time filers; and tax professionals confirming AY 2026-27 eligibility lines.
Reading time: ~16 minutes · Last updated: 30 June 2026 · Applicable FY: 2025-26 · Applicable AY: 2026-27
Written by the Tax Garden Compliance Team (Kondapur, Hyderabad). Reviewed by a Chartered Accountant on our practice team. All figures are verified against the CBDT ITR notification for AY 2026-27 and the Income-tax Act, 1961. See Sources.
ITR-1 Sahaj is the most-filed income tax return in India. Salaried employees, pensioners, and small landlords with simple income profiles file it every year, often within an hour of logging into the e-filing portal. The form is short, mostly pre-filled, and deliberately narrow in scope. That last point is where filers slip: cross any eligibility line and you must move to ITR-2 or ITR-3.
Looking for expert help with ITR-1 Sahaj filing for salaried employees and pensioners with simple income? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
What is ITR-1 (Sahaj)?
ITR-1, officially named Sahaj (Hindi for "simple"), is one of the seven income tax return forms notified by the Central Board of Direct Taxes (CBDT). It is meant for resident individuals whose income comes from a small set of straightforward sources and whose total income stays within a fixed ceiling.
Think of ITR-1 as the "salary slip plus a little interest" return. If your money story for the year is your pay, some bank interest, perhaps rent from a flat, and a small dividend, ITR-1 is built for you. The portal pre-fills almost the entire form from data your employer and bank already reported, so your real job is to verify, not type.
Sahaj vs Sugam: ITR-1 is Sahaj (for salary/pension income). ITR-4 is Sugam (for small business and professionals under the presumptive scheme). They look similar but serve different taxpayers. See the ITR-4 Sugam guide.
Why is ITR Filing Required?
Filing a return is not only about paying tax. It serves several purposes:
- Legal obligation (Section 139): If your gross total income exceeds the basic exemption limit, filing is mandatory. Filing is also compulsory in specified situations even below the limit, such as depositing over Rs 1 crore in a current account, spending over Rs 2 lakh on foreign travel, or paying electricity bills above Rs 1 lakh in the year.
- Government purpose: The return is how the Income Tax Department reconciles the tax already collected at source (TDS/TCS) and advance tax against your actual liability, and how it widens the formal tax base.
- Compliance and proof: A filed and verified return (ITR-V acknowledgement) is the standard income proof for loan approvals, visa applications, and tender documents.
- Benefits: You can only claim a refund of excess TDS, carry forward losses, and establish a clean compliance history by filing on time.
Even if your tax is fully covered by TDS and nothing is payable, you must still file the return to claim a refund or simply to stay compliant. TDS deducted is not the same as a return filed.
Who Should File ITR-1 for AY 2026-27?
You can file ITR-1 if all of the following apply.
| Condition | Eligibility for ITR-1 |
|---|---|
| Residential status | Resident and Ordinarily Resident individual only |
| Total income | Up to Rs 50 lakh for FY 2025-26 |
| Salary / pension | Allowed |
| House property | Allowed, up to two properties (new for AY 2026-27) |
| Other sources | Interest (savings, FD, RD), dividends, family pension |
| Long-term capital gains | Only Section 112A LTCG up to Rs 1.25 lakh (listed equity / equity MF), with no brought-forward or carried-forward losses |
| Agricultural income | Up to Rs 5,000 |
If your salary slip, a couple of FD interest entries, and one or two properties are the whole picture, ITR-1 is your form.
Who Should NOT File ITR-1?
You must move to ITR-2, ITR-3, or ITR-4 if any of these apply. Real examples in brackets.
- Total income exceeds Rs 50 lakh. (You switched jobs and combined CTC crossed the limit.)
- Capital gains other than Section 112A LTCG up to Rs 1.25 lakh. (You sold a debt mutual fund, a house, gold, or crypto/VDA; you booked any short-term gain; or your 112A LTCG was Rs 1.30 lakh.) → ITR-2.
- Business or professional income. (You freelance, run a shop, or trade F&O.) → ITR-3 or ITR-4.
- Director in any company, listed or unlisted. → ITR-2/ITR-3.
- Holding unlisted equity shares at any time in the year. (You hold ESOPs of a private startup.) → ITR-2/ITR-3.
- Foreign assets, foreign income, or signing authority on a foreign account. (You hold US stocks via a foreign broker.) → ITR-2.
- NRI or RNOR residential status.
- HUF taxpayer. (HUFs cannot use ITR-1 at all.)
- More than two house properties.
- Agricultural income above Rs 5,000.
- Brought-forward losses to set off (except in limited house-property cases).
- TDS under Section 194N (cash withdrawals above Rs 1 crore) or deferred ESOP tax under Section 17(2) for an eligible startup.
A single foreign-broker holding, one debt-fund redemption, or one crypto sale is enough to disqualify ITR-1. Filing ITR-1 when you should have filed ITR-2 invites a Section 139(9) defective return notice.
ITR-1 vs ITR-2 vs ITR-3 vs ITR-4: Which Form?
Comparison
ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 : Quick Selector
Pick the simplest form your income profile allows
| Parameter | ITR-1 (Sahaj) | ITR-4 (Sugam) |
|---|---|---|
| Who | Resident individual, salary/pension, simple income | Resident individual/HUF/firm with presumptive business or profession |
| Income ceiling | Up to Rs 50 lakh | Up to Rs 50 lakh (turnover limits apply) |
| Capital gains | Only 112A LTCG up to Rs 1.25 lakh | Not allowed |
| Business income | Not allowed | Presumptive 44AD / 44ADA / 44AE |
| House property | Up to two | One |
Takeaway: Use ITR-1 for salary/pension. Use ITR-4 if you run a small business or profession under the presumptive scheme.
Source: CBDT ITR Instructions AY 2026-27 : incometax.gov.in/iec/foportal/
| Factor | ITR-1 (Sahaj) | ITR-2 | ITR-3 | ITR-4 (Sugam) |
|---|---|---|---|---|
| Who files | Resident, salary/pension, simple income | Individuals/HUF with capital gains, foreign assets, >2 houses | Individuals/HUF with business/professional income (regular books) | Presumptive business/profession (44AD/44ADA/44AE) |
| Income limit | Up to Rs 50 lakh | No upper limit | No upper limit | Up to Rs 50 lakh |
| Capital gains | 112A LTCG up to Rs 1.25 lakh only | All capital gains | All capital gains | Not allowed |
| Due date (non-audit) | 31 July 2026 | 31 July 2026 | 31 Aug 2026 | 31 Aug 2026 |
| Guide | This page | ITR-2 guide | ITR-3 guide | ITR-4 guide |
For a full map of all seven forms, see Types of ITR forms in India.
What Changed in ITR-1 for AY 2026-27
1. Two house properties now allowed
ITR-1 historically allowed income from only one house property. From AY 2026-27 it covers up to two. A self-occupied home plus one let-out flat now stays in ITR-1 instead of escalating to ITR-2.
2. Section 112A LTCG up to Rs 1.25 lakh allowed
You can now report long-term capital gains from listed equity shares and equity mutual funds up to Rs 1.25 lakh (the annual exemption) inside ITR-1, provided you have no brought-forward or carried-forward capital losses. Cross Rs 1.25 lakh, and ITR-2 becomes mandatory.
3. New regime is default; Rs 12 lakh effectively tax-free
The new regime under Section 115BAC is the default. The Section 87A rebate was raised so that resident individuals with total income up to Rs 12 lakh pay zero tax (rebate up to Rs 60,000). With the Rs 75,000 standard deduction, a salaried filer earning up to Rs 12.75 lakh can have nil tax.
4. Filing deadline: July 31, 2026
ITR-1 cases are non-audit by definition, so the due date is July 31, 2026. (The CBDT has, in some past years, extended dates by notification; always check the portal close to the deadline.) Belated returns run up to December 31, 2026 with a Section 234F fee.
New Tax Regime Slabs (FY 2025-26)
Tax Rate Chart
New Regime Income Tax Slabs : FY 2025-26 (AY 2026-27)
Default regime under Section 115BAC. Rebate u/s 87A makes income up to Rs 12 lakh tax-free.
Up to Rs 4 lakh
Basic exemption
Rs 4 to 8 lakh
Rs 8 to 12 lakh
Rebate covers tax up to Rs 12L
Rs 12 to 16 lakh
Rs 16 to 20 lakh
Rs 20 to 24 lakh
Above Rs 24 lakh
Source: Finance Act 2025, Section 115BAC : incometax.gov.in/iec/foportal/
Compare both regimes in our old vs new regime guide and the slab rates guide.
Required Documents
ITR-1 is mostly pre-filled, but you still need source documents to verify the data before submitting.
| Document | Mandatory? | Purpose |
|---|---|---|
| PAN and Aadhaar (linked) | Yes | Login, identity, e-verification |
| Form 16 (employer TDS certificate) | Yes (if salaried) | Verify salary, TDS, standard deduction |
| Form 16A (bank/other deductors) | If TDS on interest/rent | Verify TDS on FD, dividends, rent |
| Form 26AS | Yes | Confirm TDS/TCS/advance-tax credits |
| AIS & TIS | Yes | Cross-check all reported income |
| Bank account statements | Yes | Tally interest credited with AIS |
| Interest certificates (FD/RD/savings) | Recommended | Schedule OS accuracy |
| Rent agreement + receipts | If claiming HRA | Section 10(13A) exemption |
| Home loan interest certificate | If claiming 24(b) | House property deduction |
| 80C / 80D / 80E / 80G proofs | Old regime only | Chapter VI-A deductions |
| Pre-validated bank account | Yes | Receive refund |
The AIS vs Form 26AS vs TIS guide explains how to reconcile these before they trigger a notice. For FY 2025-26 (AY 2026-27) your employer still issues Form 16 (by 15 June 2026); from FY 2026-27 it is renamed Form 130 under the Income-tax Act 2025. See how to read Form 16 and file and Form 130 explained.
Step-by-Step ITR-1 Filing Process
Step-by-Step Guide
How to File ITR-1 Sahaj for AY 2026-27
On the income tax e-filing portal : incometax.gov.in/iec/foportal/
Log in and select ITR-1
Log in with your PAN. Go to e-File > Income Tax Returns > File Income Tax Return. Select AY 2026-27 and ITR-1 (Sahaj). Confirm Aadhaar-PAN linkage.
Portal accessChoose your tax regime
New regime is the default. Old regime needs a positive opt-in. Use the in-portal calculator to compare both before locking your choice.
RegimeVerify Schedule S (Salary)
Pre-filled from Form 16. Cross-check basic pay, HRA, perquisites, and standard deduction. Add salary from a previous employer if you switched jobs.
SalaryFill Schedule HP (House Property)
For each of up to two properties, mark self-occupied / let-out / deemed let-out. Enter rent, municipal taxes, and home loan interest u/s 24(b). Self-occupied interest is capped at Rs 2 lakh.
House propertyFill Schedule OS and 112A LTCG
Enter interest, dividends, and family pension in Schedule OS. Declare Section 112A LTCG if any. Gains above Rs 1.25 lakh block ITR-1 and prompt a switch to ITR-2.
Other incomeApply Chapter VI-A deductions
Old regime only: 80C, 80D, 80E, 80G, 80TTA/80TTB, 80CCD(1B). New regime: only standard deduction and 80CCD(2) survive.
DeductionsCheck tax paid and balance
TDS, advance tax, and self-assessment tax are pre-filled from Form 26AS. Pay any balance via e-challan; a refund is auto-computed.
Tax paidValidate, submit, e-verify
Run validation, fix AIS mismatches, submit, then e-verify within 30 days via Aadhaar OTP, net banking, or EVC. An unverified return is treated as not filed.
FinalSource: CBDT ITR-1 Instructions AY 2026-27 : incometax.gov.in/iec/foportal/
Detailed walkthrough:
- Log in to incometax.gov.in/iec/foportal/ using your PAN. Confirm Aadhaar-PAN linkage.
- Go to e-File → Income Tax Returns → File Income Tax Return. Pick AY 2026-27 and ITR-1 (Sahaj).
- Confirm pre-filled personal information: name, PAN, Aadhaar, address, date of birth, contact, and pre-validated bank account for refund.
- Choose your tax regime. New regime is default; old regime needs an opt-in.
- Verify Schedule S (Salary) against Form 16.
- Fill Schedule HP (House Property). Self-occupied interest capped at Rs 2 lakh; total house-property loss set-off against other heads is capped at Rs 2 lakh.
- Fill Schedule OS (Other Sources): savings/FD/RD interest, dividends, family pension. Tally with AIS line by line.
- Declare Section 112A LTCG if any (up to Rs 1.25 lakh).
- Apply Schedule VI-A deductions (old regime only).
- Review tax computation under the chosen regime; compare both using the calculator.
- Check the tax-paid section (TDS, advance tax, self-assessment) against Form 26AS and pay any balance via e-challan.
- Validate and submit. Fix any AIS mismatch the validator flags.
- E-verify within 30 days. See all e-verification methods. After verification, the ITR-V acknowledgement is generated; track your refund status online.
Common Deductions Worth Claiming (Old Regime)
| Section | Covers | Limit |
|---|---|---|
| Standard deduction | Salary / pension | Rs 75,000 (new) / Rs 50,000 (old) |
| 80C | LIC, PPF, ELSS, EPF, home-loan principal, tuition, NSC, tax-saving FD | Rs 1,50,000 |
| 80D | Health insurance (self + parents) | Rs 25,000 + Rs 25,000 / Rs 50,000 |
| 80CCD(1B) | Additional NPS | Rs 50,000 |
| 80E | Education-loan interest | No cap, up to 8 years |
| 80G | Donations to approved institutions | 50% / 100% by category |
| 80TTA | Savings interest (non-seniors) | Rs 10,000 |
| 80TTB | Interest income (senior citizens) | Rs 50,000 |
| 24(b) | Home-loan interest (self-occupied) | Rs 2,00,000 |
| 10(13A) | HRA exemption | Lower of three formulas |
Deep dives: Section 80C list, standard deduction Rs 75,000, HRA calculation, home loan tax benefits, and NPS Section 80CCD. Under the new regime, only the standard deduction and employer NPS (80CCD(2)) survive; run both regimes through the calculator first.
Worked Examples
1. Salaried employee (new regime). Priya earns Rs 11.5 lakh salary. After Rs 75,000 standard deduction, taxable income is Rs 10.75 lakh. Tax computed on slabs is below the rebate threshold, so the Section 87A rebate makes her tax nil. She files ITR-1, no balance payable.
2. Pensioner with FD interest. Rao receives Rs 6 lakh pension and Rs 90,000 FD interest. Total income Rs 6.9 lakh, well under Rs 12 lakh, so tax is nil after the 87A rebate. As a senior citizen he claims 80TTB up to Rs 50,000 if he opts for the old regime. ITR-1 applies.
3. Small landlord (two properties). Meera has Rs 9 lakh salary, a self-occupied home, and one let-out flat with Rs 2.4 lakh annual rent. Because two house properties are now allowed, she stays in ITR-1, declares rent in Schedule HP, and claims 30% standard deduction on let-out rent plus home-loan interest u/s 24(b).
4. Equity investor under the LTCG cap. Arjun has Rs 8 lakh salary and Rs 1.1 lakh LTCG from equity mutual funds (Section 112A). Since the gain is below Rs 1.25 lakh and he has no carry-forward loss, he files ITR-1. Had the gain been Rs 1.3 lakh, he would file ITR-2.
5. When ITR-1 does NOT apply (freelancer). Sana earns Rs 14 lakh from freelance design. This is professional income, so ITR-1 is barred; she files ITR-4 under presumptive Section 44ADA (or ITR-3 with books).
6. When ITR-1 does NOT apply (NRI). Kabir is an NRI with Indian rental income. NRIs cannot use ITR-1; he files ITR-2.
Common Mistakes
- Filing ITR-1 with capital gains above Rs 1.25 lakh or any STCG / property / crypto gain. Even Rs 1.26 lakh of 112A LTCG forces ITR-2.
- Missing the two-house-property change and needlessly filing ITR-2.
- Ignoring AIS / TDS mismatches. Figures that contradict AIS or Form 26AS trigger a Section 143(1) intimation. Claim TDS strictly from Form 26AS, not AIS.
- Wrong PAN/bank details. A non-validated or wrong bank account delays the refund.
- Choosing the wrong regime without running the calculator.
- Claiming HRA without rent receipts or without the landlord's PAN (annual rent above Rs 1 lakh).
- Missing Form 10E for salary arrears. File Form 10E before claiming Section 89(1) relief, or it is disallowed.
- Skipping e-verification. The return is invalid until verified within 30 days.
Common Notices and How to Respond
| Notice | Why it comes | How to respond |
|---|---|---|
| Section 143(1) intimation | Auto-adjustment after processing (TDS/deduction mismatch) | Compare the intimation with your return; file a rectification u/s 154 or agree/pay |
| Section 139(9) defective return | Wrong ITR form, or schedule mismatch | Revise with the correct form within the time allowed |
| Section 142(1) inquiry | Return not filed or details called for | File / furnish the requested information on the portal |
| Section 143(2) scrutiny | Return picked for detailed review | Respond through the scrutiny notice process |
The best protection is reconciling AIS, TIS, and Form 26AS before filing. See common ITR mistakes that cause notices.
Penalties for Late or Wrong Filing
- Section 234F late fee: Rs 1,000 if total income is up to Rs 5 lakh; Rs 5,000 otherwise, for filing after July 31, 2026.
- Section 234A interest: 1% per month on unpaid tax from the due date until filing.
- Sections 234B/234C: Interest for shortfall/deferment of advance tax (see advance tax due dates).
- Belated return (Section 139(4)): Allowed until 31 December 2026, but you lose the right to carry forward most losses.
- Updated return (Section 139(8A), ITR-U): Available later with additional tax; see the ITR-U guide.
Filing on time and reconciling data first is the simplest way to reduce exposure to penalties. See the belated, revised, and updated return guide.
Latest Changes (CBDT / Finance Act)
- CBDT ITR notification, AY 2026-27: ITR-1 expanded to two house properties and Section 112A LTCG up to Rs 1.25 lakh. See new ITR forms key changes.
- Finance Act 2025: New-regime slabs revised and Section 87A rebate raised so income up to Rs 12 lakh is tax-free.
- Form 16 remains the salary TDS certificate for FY 2025-26 (AY 2026-27); it is renamed Form 130 from FY 2026-27 under the Income-tax Act 2025.
- Standard deduction Rs 75,000 under the new regime continues.
Always confirm the current position against the CBDT notification on the portal before filing.
Meaning of Every Term Used in ITR-1
A quick glossary of the terms you will meet while filing. For the full dictionary, see the upcoming Meaning of Every Term Used in Income Tax Returns guide.
| Term | What it means | Where used / why it matters |
|---|---|---|
| AY (Assessment Year) | The year in which income of the previous year is assessed (AY 2026-27 for FY 2025-26) | Selected at the start of filing; using the wrong AY is a common error |
| FY / Previous Year | The financial year in which income is earned (1 Apr 2025 to 31 Mar 2026) | The income period you report |
| PAN | Permanent Account Number, your tax identity | Login and identity |
| AIS | Annual Information Statement: a wide view of your reported financial transactions | Cross-check all income |
| TIS | Taxpayer Information Summary: an aggregated, pre-fill version of AIS | Pre-fills the return |
| Form 26AS | Annual Tax Statement of TDS/TCS/advance-tax credits | Claim TDS only from here |
| Form 16 | Employer salary TDS certificate (renamed Form 130 from FY 2026-27) | Verify salary and TDS |
| Gross Total Income | Sum of income under all heads before Chapter VI-A deductions | Starting point of computation |
| Total Income | Gross total income minus deductions; the figure tax is charged on | Determines slab and rebate |
| Deduction | Amount reduced from income (e.g., 80C) | Lowers taxable income (mostly old regime) |
| Rebate (87A) | Tax relief making income up to Rs 12 lakh tax-free (new regime) | Reduces tax to nil for many filers |
| TDS | Tax Deducted at Source by employer/bank | Pre-paid tax, claimed against liability |
| Refund | Excess tax returned to you | Needs a pre-validated bank account |
| EVC | Electronic Verification Code for e-verifying the return | Completes filing |
| ITR-V | The acknowledgement generated after verification | Proof of filing |
| e-Verify | Validating the return within 30 days | An unverified return is invalid |
| Schedule S / HP / OS | Salary / House Property / Other Sources sections | Where you enter each income type |
| Section 112A | LTCG on listed equity / equity MF | Up to Rs 1.25 lakh allowed in ITR-1 |
| Section 234F | Late-filing fee | Rs 1,000 / Rs 5,000 |
Gross Total Income vs Total Income vs Taxable Income, in one line: add every head of income = Gross Total Income; subtract eligible deductions = Total Income (also called taxable income); apply slab rates and the 87A rebate on that to get your tax.
Need Help Filing ITR-1?
ITR-1 is the simplest form, but the eligibility lines are unforgiving, and filing the wrong form means a defective-return notice and a rushed revision. If you sold an ESPP allotment, received a gift above Rs 50,000 from a non-relative, hold an offshore brokerage account, or switched jobs and crossed Rs 50 lakh, a quick eligibility check saves trouble.
Tax Garden (4th Floor, CWS One, Kondapur, Hyderabad, 500084, Telangana) files ITR-1 for salaried employees, pensioners, and small landlords across Hyderabad and India. We verify eligibility against your AIS, Form 26AS, and Form 16 before locking the form, file Form 10E first when arrears are involved, and track the July 31 deadline for you. See our tax compliance services and pricing.
Looking for expert help with ITR-1 Sahaj filing services for salaried employees in India? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
Related Guides
- ITR Filing Guide for AY 2026-27
- Types of ITR forms in India
- ITR-2 guide · ITR-3 guide · ITR-4 Sugam guide
- AIS vs Form 26AS vs TIS
- Income from house property (Schedule HP)
- How to e-verify your ITR
- Check refund status online
Frequently Asked Questions
Who can file ITR-1 (Sahaj) for AY 2026-27?
Resident and ordinarily resident individuals with total income up to Rs 50 lakh from salary, pension, up to two house properties, other sources, Section 112A LTCG up to Rs 1.25 lakh, and agricultural income up to Rs 5,000. Directors, NRIs, RNORs, HUFs, business owners, foreign-asset holders, and unlisted-share holders cannot use ITR-1.
What is the last date to file ITR-1 for AY 2026-27?
July 31, 2026 for non-audit cases, which is all ITR-1 cases. A belated return can be filed up to December 31, 2026 with a Section 234F late fee of Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000 (above Rs 5 lakh).
Can I file ITR-1 with two house properties?
Yes. From AY 2026-27, ITR-1 covers income from up to two house properties. Earlier only one was allowed. Note that only two properties can be treated as self-occupied, and total house-property loss set off against other heads is capped at Rs 2 lakh.
Can I show capital gains in ITR-1?
Only long-term capital gains under Section 112A up to Rs 1.25 lakh in the year, from listed equity shares or equity mutual funds, and only if you have no brought-forward or carried-forward capital losses. Any short-term gains, debt-fund gains, property gains, crypto/VDA gains, or LTCG above Rs 1.25 lakh require ITR-2.
Is income up to Rs 12 lakh really tax-free?
Under the new regime for FY 2025-26, the Section 87A rebate (up to Rs 60,000) makes tax nil for resident individuals with total income up to Rs 12 lakh. With the Rs 75,000 standard deduction, a salaried person earning up to Rs 12.75 lakh can have nil tax.
Should I choose the new or old tax regime in ITR-1?
The new regime is the default and is usually better for salaried filers without large 80C savings, home-loan interest, or HRA. The old regime can be better if you claim Rs 1.5 lakh under 80C, Section 24(b) interest, HRA, and 80D together. Run both through the portal calculator before locking.
What is the difference between ITR-1 and ITR-2?
ITR-1 is for resident individuals with simple income up to Rs 50 lakh and only 112A LTCG up to Rs 1.25 lakh. ITR-2 is for those with any other capital gains, foreign assets/income, more than two house properties, income above Rs 50 lakh, or NRI/RNOR status.
What is the difference between ITR-1 and ITR-4?
ITR-1 (Sahaj) is for salary/pension income. ITR-4 (Sugam) is for small businesses and professionals under the presumptive scheme (Sections 44AD, 44ADA, 44AE). ITR-1 cannot report business income; ITR-4 cannot report capital gains.
Do pensioners file ITR-1?
Yes. Pension is taxed as salary, so pensioners with total income up to Rs 50 lakh and simple income generally file ITR-1. Senior citizens can also claim 80TTB (up to Rs 50,000 interest) under the old regime.
Can NRIs file ITR-1?
No. ITR-1 is only for resident and ordinarily resident individuals. NRIs and RNORs must file ITR-2 (or another applicable form).
Can an HUF file ITR-1?
No. ITR-1 is only for individuals. A Hindu Undivided Family files ITR-2, ITR-3, or ITR-4 depending on its income.
What documents do I need to file ITR-1?
PAN and Aadhaar (linked), Form 16, Form 16A for any TDS, Form 26AS, AIS and TIS, bank statements, interest certificates, rent receipts (for HRA), home-loan interest certificate, deduction proofs (old regime), and a pre-validated bank account for the refund.
Is it Form 16 or Form 130 for AY 2026-27?
For FY 2025-26 (AY 2026-27) the salary TDS certificate is still Form 16, issued by 15 June 2026. Form 130 is its renamed successor under the Income-tax Act 2025, applicable from FY 2026-27 (first issued in 2027). Both certify salary paid and TDS deducted and are used to verify Schedule S.
How do I e-verify my ITR-1?
After submission, e-verify within 30 days using Aadhaar OTP, net banking, bank-account or demat EVC, or DSC. An unverified return is treated as not filed. See our e-verification guide for all methods.
How long does an ITR-1 refund take?
Most refunds for cleanly filed and e-verified ITR-1 returns are processed within a few weeks, provided your bank account is pre-validated and there are no AIS mismatches. Track status on the portal.
What happens if AIS does not match my return?
A mismatch can trigger a Section 143(1) intimation or a follow-up notice. Reconcile AIS, TIS, and Form 26AS before filing, and submit feedback on incorrect AIS entries through the portal. Always claim TDS based on Form 26AS.
Can I revise ITR-1 after filing?
Yes. A revised return under Section 139(5) can be filed up to December 31, 2026 for AY 2026-27 to correct errors in the original return.
What is the penalty for filing ITR-1 late?
A Section 234F fee of Rs 1,000 if total income is up to Rs 5 lakh, or Rs 5,000 otherwise, plus Section 234A interest at 1% per month on any unpaid tax from the due date.
Is filing mandatory if my income is below the exemption limit?
Filing is mandatory if your gross total income exceeds the basic exemption limit, or in specified situations such as large current-account deposits, foreign travel spend above Rs 2 lakh, or electricity bills above Rs 1 lakh. Otherwise it is voluntary but recommended to claim refunds.
Can I claim HRA in ITR-1?
Yes, under the old regime, if HRA is part of your salary and you pay rent. Keep rent receipts and the landlord's PAN if annual rent exceeds Rs 1 lakh. HRA exemption is not available under the new regime.
Can I claim home-loan interest in ITR-1?
Yes. Interest on a self-occupied property is deductible up to Rs 2 lakh under Section 24(b). Let-out property interest is fully deductible, subject to the Rs 2 lakh cap on house-property loss set off against other heads.
I switched jobs during the year. Can I still file ITR-1?
Yes, if you remain otherwise eligible. Add salary from each employer in Schedule S. Watch the Rs 50 lakh ceiling, because combined CTC can push you above it and into ITR-2.
Do I need to file Form 10E for salary arrears?
Yes. If you received arrears or a back-dated increment and want Section 89(1) relief, file Form 10E online before filing ITR-1. Claiming the relief without Form 10E means it is disallowed.
Can I file ITR-1 if I have dividend income?
Yes. Dividend income is reported under Schedule OS (Other Sources) and is allowed in ITR-1. Cross-check the amount with AIS.
Can I file ITR-1 if I hold ESOPs?
If you hold unlisted shares (typical for private-company ESOPs) at any time in the year, or have deferred ESOP tax under a startup, you cannot file ITR-1. Listed-share ESOPs with only 112A LTCG up to Rs 1.25 lakh may still allow ITR-1.
What is the difference between gross total income and total income?
Gross total income is the sum of income under all heads before Chapter VI-A deductions. Total income (taxable income) is gross total income minus eligible deductions, and tax plus the 87A rebate apply to it.
Which schedules are in ITR-1?
Mainly Schedule S (Salary), Schedule HP (House Property), Schedule OS (Other Sources), Schedule VI-A (deductions), and the tax-computation and tax-paid sections, plus Section 112A LTCG reporting for AY 2026-27.
Can I file ITR-1 offline?
ITR-1 is filed online on the e-filing portal, with a pre-filled form. An offline JSON utility is also offered, but the data still has to be uploaded and e-verified on the portal.
Does agricultural income affect ITR-1 eligibility?
Agricultural income up to Rs 5,000 is allowed in ITR-1. If your agricultural income exceeds Rs 5,000, you must file ITR-2.
What if I forgot to e-verify within 30 days?
The return is treated as not filed. You may need to file a fresh or belated return and e-verify it, or request condonation of delay in genuine cases. Always e-verify immediately after submitting.
Can I carry forward losses in ITR-1?
Generally no. The presence of brought-forward losses to set off makes you ineligible for ITR-1 (limited house-property cases aside). Capital and business losses that need carry-forward require ITR-2 or ITR-3, filed by the due date.
Is the Rs 50 lakh limit on gross income or total income?
It is on total income for the year. Combine all heads. If total income exceeds Rs 50 lakh, ITR-1 is not available and you file ITR-2.
Do I report savings-account interest in ITR-1?
Yes, under Schedule OS. Under the old regime you can claim 80TTA up to Rs 10,000 (non-seniors) or 80TTB up to Rs 50,000 (seniors). Tally the interest with AIS.
Where can I get help filing ITR-1 in Hyderabad?
Tax Garden, based in Kondapur, Hyderabad, files ITR-1 for salaried employees, pensioners, and small landlords, verifying AIS, Form 26AS, and Form 16 before filing. See our pricing page to get started.
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Is there a reliable tax consultant near me in Kondapur?
Yes. Tax Garden's office is in Kondapur itself (CWS One Building, Hanuman Nagar). You can book an in-person consultation or get everything done fully online via WhatsApp and our client portal. We serve walk-in clients by appointment and remote clients across all of Hyderabad and Telangana.
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Tax Garden is located at 4th Floor, South Block, CWS One Building, Hanuman Nagar, Kondapur, Hyderabad, Telangana 500084. We serve clients across Kondapur, HITEC City, Gachibowli, Madhapur, Jubilee Hills, Banjara Hills, and all of Hyderabad.
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Yes. Tax Garden offers end-to-end GST services from our Kondapur office: GST registration, GSTR-1, GSTR-3B, GSTR-9 annual returns, ITC reconciliation, e-invoicing setup, and GST notice handling for businesses of all sizes in Kondapur and Hyderabad.
Do you file ITR for salaried employees and businesses in Hyderabad?
Yes. Our Kondapur team files ITR for salaried employees, freelancers, consultants, business owners, LLPs, and companies across Hyderabad. We cover ITR-1 through ITR-6 with complete Chapter VI-A deduction reconciliation, AIS reconciliation, and proactive deadline management.
Which areas in Hyderabad does Tax Garden serve?
Tax Garden's Kondapur office serves clients across Hyderabad including HITEC City, Gachibowli, Madhapur, Jubilee Hills, Banjara Hills, Begumpet, Secunderabad, Ameerpet, Kukatpally, Uppal, LB Nagar, and all of Telangana. Most services are available fully online.
What compliance services does Tax Garden offer for startups in Kondapur?
Tax Garden is a compliance partner for startups in Kondapur and Hyderabad's HITEC City corridor. We handle company incorporation, GST registration, TDS filings, payroll, ROC annual filings, director KYC, and annual ITR filing, all under one flat-fee plan.
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Unlike traditional accounting practices that charge hourly and are difficult to reach, Tax Garden operates on flat-fee subscription plans with a dedicated account manager, monthly compliance updates, and WhatsApp-first communication. Our AI-powered workflow catches errors before filings are submitted, and Kavach error-protection ensures you are never left alone if something goes wrong.
Sources
This guide is verified against the CBDT notification of ITR forms for AY 2026-27, the official ITR-1 instructions and e-filing FAQs on the Income Tax Department portal (incometax.gov.in/iec/foportal/), the Income-tax Act, 1961 (Sections 10(13A), 24, 80C, 80D, 80TTA, 80TTB, 87A, 112A, 115BAC, 139, 143, 234A, 234F), and the Finance Act 2025. Confirm the current eligibility lines, Section 112A limit, slab rates, and due dates against the official CBDT notification on incometax.gov.in/iec/foportal/ before filing.