ITR-1 (Sahaj) Guide 2026: Who Files It and How

ITR-1, also called Sahaj, is the simplest income tax form and the one most salaried people use. This guide shows who can file it, who cannot, and how.

Confirm the current-year eligibility limits on incometax.gov.in before filing. Conditions can change each year.

Who can file ITR-1

ITR-1 is for a resident individual with total income up to ₹50 lakh, from:

• Salary or pension.
• One house property.
• Other sources like savings and fixed deposit interest.
• Agricultural income up to ₹5,000.

If that describes you, ITR-1 is your form and the process is quick. This is the typical salaried filer.

Who cannot file ITR-1

You must use a different form if you have:

• Total income above ₹50 lakh.
• Capital gains from shares, mutual funds or property. You need ITR-2.
• More than one house property. Use ITR-2.
• Business or professional income. Use ITR-3 or ITR-4.
• Foreign income or assets, or you are a non-resident.

The most common reason salaried people cannot use ITR-1 is capital gains. If you sold investments, you move to ITR-2.

What you need

• PAN and Aadhaar (linked)
• Form 16 from your employer
• Form 26AS and AIS
• Bank interest certificates
• Proof for deductions (80C, 80D, home loan interest)

Full list in our documents required for ITR checklist.

How to file ITR-1

1. Check your Form 26AS and AIS so your return matches.
2. Choose your regime, old or new. See old vs new tax regime.
3. Enter salary and deductions, mostly prefilled on the government portal or read from Form 16 on a platform.
4. Review the tax or refund.
5. File and e-verify within 30 days.

Example. Priya, salaried with one Form 16 and some savings interest, filed ITR-1 on the prefilled portal in under an hour, for free. For a simple salaried return, ITR-1 is genuinely straightforward. If you are unsure it is your form, see which ITR form should I file.

FAQ