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ITR-1 (Sahaj) — Who Can File and How

ITR-1 is the simplest Income Tax Return form. It is for individuals whose income comes only from salary and one house property. Here is who can and cannot use it, and what to prepare before filing.

Introduction

ITR-1, called Sahaj, is the most straightforward Income Tax Return form. The Income Tax Department designed it for taxpayers whose financial life is simple: a salary and maybe one house. If your income fits in this box, ITR-1 takes less than 30 minutes to file.

For tax year 2026-27 (AY 2026-27), ITR-1 is available for filing on the incometax.gov.in portal. It covers salary income, one house property income, and other sources like interest from savings accounts.

Key facts

Who can use ITR-1

ITR-1 (Sahaj) is for individuals and Hindu Undivided Families (HUFs) with income from salary and/or one house property. It is the simplest ITR form — designed for taxpayers who do not have capital gains, foreign income, or business income.

Who cannot use ITR-1

You cannot file ITR-1 if you have income from capital gains, more than one house property with a loss carried forward, foreign income or assets, agricultural income exceeding ₹5,000, or if you are a non-resident. Those cases require ITR-2 or ITR-3.

Form components

ITR-1 has two parts: Part A covers personal details, income summary, and tax computation; Part B covers the schedule of salary, house property, and other deductions.

Key deduction

The standard deduction of ₹75,000 for salaried individuals under the new regime is built into the slab calculation. No separate deduction is claimed in ITR-1 under the new regime.

ITR-1 vs other ITR forms

Form Who uses it Complexity
ITR-1 (Sahaj) Salary + one house property only Simplest
ITR-2 Capital gains, foreign income, multiple properties Moderate
ITR-3 Business or professional income Complex
ITR-4 (Sugam) Presumptive business income Simple to moderate

Frequently asked questions

Can I file ITR-1 if I have a home loan on one house property?
Yes. Interest on a home loan for a self-occupied house property is allowed as a deduction under both regimes. Under the new regime, the interest deduction is limited to ₹2 lakh per year for self-occupied property. You can still use ITR-1 if this is your only house property and there is no rental income.

What documents do I need to file ITR-1?
You need PAN, Aadhaar, Form 16 (from employer), bank account details, Form 26AS (TDS summary), and details of any house property income or interest paid. If you have a home loan, keep the loan statement and interest certificate from the bank.

Can I file ITR-1 if I am a freelancer with no PAN-registered business?
If you have freelance income and it is not registered as a business, it is treated as 'income from other sources'. You can include it in ITR-1 if it is not your primary income source. However, if your freelance work is a profession (like doctor, lawyer, or chartered accountant), you must use ITR-3 or ITR-4.

Is ITR-1 available for the new regime?
Yes. ITR-1 can be filed under both the new and old regimes. The tax calculation on the portal automatically adjusts based on the regime you select at the time of filing. Select the new regime to see the lower slab rates and built-in standard deduction.

What happens if I file the wrong ITR form?
Filing ITR-1 when you should have filed ITR-2 or ITR-3 triggers a notice from the CPC under Section 139(9) of the Income Tax Act 2025. The notice asks you to file the correct ITR form. You can revise the return using ITR-1 if it applies, or file the correct ITR form.

Sources

Last reviewed by FinWiz24 Research Desk.