ITR-1 (Sahaj) for AY 2026-27 — eligibility, default new regime, documents, step-by-step filing and due dates for salaried individuals up to ₹50 lakh income.
ITR-1, also known as Sahaj, is the simplest income-tax return form in India and continues to serve the majority of salaried individuals. For AY 2026-27, the default new tax regime, expanded AIS pre-fill, and several Budget 2026 tweaks mean that even Sahaj filers need to read the form carefully before submitting.
Who Can File ITR-1 for AY 2026-27
ITR-1 is available to resident individuals (not RNOR or non-resident) whose total income does not exceed ₹50 lakh and consists only of:
- Income from salary or pension.
- Income from one house property — without brought-forward losses.
- Income from other sources such as interest, family pension, dividends.
- Agricultural income up to ₹5,000.
- Long-term capital gains under Section 112A up to the specified threshold, subject to the latest notification.
Who Cannot File ITR-1
- Individuals with total income above ₹50 lakh.
- Directors of a company.
- Individuals holding unlisted equity shares.
- Individuals with income from business or profession.
- Individuals with more than one house property or with brought-forward house property loss.
- Individuals with foreign assets, foreign income, or signing authority abroad.
- Non-residents and RNORs.
- Individuals claiming relief under Section 90, 90A or 91 in respect of foreign tax credit.
Default New Regime and Form 10-IEA
The new tax regime is the default for AY 2026-27. Salaried individuals can opt out of the new regime each year while filing ITR-1 itself. Business and professional taxpayers — who cannot use ITR-1 — file Form 10-IEA separately for the opt-out, but for Sahaj filers the choice is now built into the ITR form.
Documents to Keep Ready
- PAN and Aadhaar with linked mobile number.
- Form 16 from each employer.
- Form 26AS, AIS and TIS.
- Bank statements and interest certificates.
- Rent receipts, home-loan interest certificate, and HRA workings if claiming under the old regime.
- Section 80C, 80D, 80E, 80G and other investment proofs for the old regime.
- Dividend, mutual fund and broker statements.
Step-by-Step ITR-1 Filing
- Log in to the income-tax e-filing portal and select ITR-1 for AY 2026-27.
- Verify pre-filled personal, salary, TDS and bank details against documents.
- Confirm tax regime — default new regime or opt out to the old regime.
- Add house property income or loss (one property only), interest income, dividends and other sources.
- Claim eligible deductions where applicable.
- Verify total tax, refund or payable; pay self-assessment tax if needed.
- E-verify within 30 days using Aadhaar OTP, net banking or DSC.
Due Date and Late Filing
The due date for ITR-1 for AY 2026-27 is 31 July 2026. Belated and revised returns can be filed until 31 December 2026 with late fee under Section 234F — ₹1,000 for income up to ₹5 lakh and ₹5,000 otherwise — and interest under Section 234A on unpaid tax.
Conclusion
ITR-1 remains the easiest path for salaried individuals to be tax-compliant, but only if used by the right profile. Confirm eligibility, reconcile with AIS, make a deliberate regime choice, and file early to avoid portal congestion and last-minute mistakes for AY 2026-27.
