ITR-1 (Sahaj) Guide: Who Can File & How (AY 2026-27)

By the MyTaxLocker Team · Updated 25 June 2026

ITR-1, or Sahaj, is the simplest income-tax return form — built for resident individuals with straightforward salary and small other income. This guide covers exactly who can use it, who can't, what you'll need, and how MyTaxLocker prepares a ready-to-upload ITR-1 JSON for Assessment Year 2026-27 (FY 2025-26).

Who can use ITR-1

ITR-1 is for a resident individual (ordinarily resident — not a non-resident or RNOR) whose total income is up to ₹50 lakh, where the income comes only from:

• Salary or pension.
• One house property (and no brought-forward loss under that head).
• Other sources such as bank or deposit interest — but not winnings from lottery or racehorses.
• Agricultural income up to ₹5,000.

If that describes you, ITR-1 is almost certainly your form. Salaried readers may also want the broader salaried employees guide.

Who CANNOT use ITR-1

You must use a different form if any of these apply:

• Total income above ₹50 lakh.
• Capital gains (e.g. from shares, mutual funds, property) — see capital gains: which ITR.
• More than one house property.
• Business or professional income — presumptive cases go in ITR-4, others in ITR-3.
• Foreign income or foreign assets, or you're a non-resident / RNOR.
• Agricultural income above ₹5,000, you're a company director, or you hold unlisted shares.

Not sure whether you've crossed a line? Compare the two simplest forms in ITR-1 vs ITR-4.

What you need to prepare ITR-1

• Form 16 from each employer — read how to read your Form 16.
• Form 26AS and AIS to reconcile TDS and pick up other income — see 26AS vs AIS.
• Interest certificates from banks and the post office.
• Deduction proofs (80C, 80D, etc.) if you're on the Old regime — see 80C & 80D.
• Your bank account details for any refund.

Choose your regime first

Before the numbers settle, decide between the Old and New regime — it changes which deductions count. Read Old vs New tax regime and the AY 2026-27 slabs, then estimate with the income tax calculator or the Old vs New regime calculator. Working out HRA or 80C? Use the HRA calculator and the 80C calculator.

How MyTaxLocker prepares your ITR-1 JSON

MyTaxLocker reads Part A and Part B of your Form 16 on your device and pre-fills each step — salary, exemptions, deductions and TDS. You review and add anything payroll missed (extra deductions, bank interest), and the app computes your tax under both regimes. It then generates a ready-to-upload ITR-1 JSON plus a computation summary. You upload that JSON to the official Income Tax e-Filing portal yourself — see how to file your ITR online — and then e-verify it. The app does not file or submit anything for you.

After you upload

Your return isn't complete until you e-verify. Keep an eye on the due dates, and if you spot a mistake you can file a revised return. Once processed, track your refund status.

Frequently asked questions

Who can use ITR-1 (Sahaj)?

A resident individual (not a non-resident or RNOR) with total income up to ₹50 lakh, where income is from salary or pension, one house property, other sources such as interest, and agricultural income up to ₹5,000. If you meet all of those conditions, ITR-1 is the simplest form for you.

Who cannot file ITR-1?

You cannot use ITR-1 if your total income exceeds ₹50 lakh, if you have capital gains, more than one house property, business or professional income, foreign income or foreign assets, agricultural income above ₹5,000, or if you are a non-resident or RNOR, a company director, or hold unlisted shares. In those cases you need ITR-2, ITR-3 or ITR-4 depending on your income.

Does MyTaxLocker file my ITR-1?

No. MyTaxLocker reads your Form 16 on your device and prepares a ready-to-upload ITR-1 JSON. You upload that JSON to the official Income Tax e-Filing portal yourself and e-verify it there. The app does not file or submit anything on your behalf.