Last Updated: June 2026 — FY 2025-26 (AY 2026-27)
ITR-1 (Sahaj) is the simplest and most commonly used Income Tax Return form. Here’s who is eligible to use it for AY 2026-27.
Who Can Use ITR-1 (Sahaj) for FY 2025-26?
- Resident individual (not NRI)
- Total income up to Rs. 50 lakh
- Income from salary or pension
- Income from one house property (not carried forward loss)
- Income from other sources (interest, family pension, dividends)
- LTCG under Section 112A up to Rs. 1.25 lakh
- Agricultural income up to Rs. 5,000
Who CANNOT Use ITR-1?
- NRIs or RNORs
- Income above Rs. 50 lakh
- More than one house property
- Capital gains income (other than LTCG up to Rs. 1.25L under 112A)
- Business or professional income
- Director in a company or holds unlisted shares
- Foreign income or assets abroad
If you don’t qualify for ITR-1, you likely need ITR-2 (for capital gains, multiple properties, NRI) or ITR-3/ITR-4 (for business income).