ITR-1, commonly called Sahaj, is the simplest income tax return form for resident individuals with straightforward income — salary, pension, one or two house properties, and interest income. For AY 2026-27 (FY 2025-26), the Income Tax Department has widened who can use this form, so more taxpayers now qualify. LegalDev's CA-assisted filing service ensures your return is prepared correctly, matched against Form 26AS and AIS, and filed before the deadline.
You can file ITR-1 if you are a resident individual (not HUF, not NRI) with total income up to ₹50 lakh coming only from:
You must use ITR-2, ITR-3, or ITR-4 instead if you have:
Filing after 31 July attracts a late fee under Section 234F — ₹1,000 if total income is up to ₹5 lakh, and ₹5,000 if it exceeds ₹5 lakh — along with 1% monthly interest on any unpaid tax under Section 234A. Filing on time also avoids the risk of losing certain regime-related flexibility and ensures faster refund processing.
The new tax regime is the default for FY 2025-26. Under it, income up to ₹12 lakh is effectively tax-free due to the Section 87A rebate, and salaried individuals get a standard deduction of ₹75,000 — pushing the tax-free threshold to roughly ₹12.75 lakh for salaried taxpayers.
The old tax regime slabs remain unchanged, with deductions such as 80C, 80D, and HRA still available, but without the higher new-regime rebate. You can choose whichever regime works out cheaper each year (subject to conditions if you have business income), and LegalDev's team will run both calculations to identify the better option for you.
ITR-1 is the simplest income tax return form for resident individuals with total income up to ₹50 lakh from salary or pension, up to two house properties, other sources like interest, and limited LTCG under Section 112A (up to ₹1.25 lakh).
Yes, ITR-1 can be filed entirely online through the income tax e-filing portal, or through the Excel/JSON utility, and then e-verified digitally.
31 July 2026 for individuals not requiring a tax audit. A belated return can still be filed up to 31 December 2026 with a late fee.
You can file a belated return by 31 December 2026, but you'll pay a late fee under Section 234F (₹1,000 or ₹5,000 depending on income) plus interest on any unpaid tax.
Yes, for AY 2026-27 you can report long-term capital gains under Section 112A up to ₹1.25 lakh directly in ITR-1, provided you have no brought-forward or carried-forward capital losses.
Yes. From AY 2026-27, taxpayers with income from up to two house properties can use ITR-1; earlier this was limited to a single property.
PAN, Aadhaar, Form 16, bank account and interest details, TDS certificates, and proof of deductions such as HRA, home loan interest, or Section 80C investments (for the old regime).
It depends on your income level and the deductions you claim. The new regime offers lower rates and a higher rebate threshold (income up to ~₹12.75 lakh is tax-free for salaried individuals) but no deductions like 80C or HRA. LegalDev calculates both and recommends the better option for your profile.