Income-tax return forms released: Here's all you need to know about ITR-1 Sahaj — Top FAQs answered

The Income-Tax department has notified I-T return (ITR) forms for assessment year 2026-27 (AY27) or financial year 2025-26 (FY26) and enabled Excel Utility for the ITR-1 and ITR-4 forms so that you can prepare returns offline and upload it digitally.

Taxpayers can file ITR online through the official e-filing portal here — https://www.incometax.gov.in/ by logging in with your User ID and password. First time users have register using Aadhaar, PAN and other details.

Notably, it is important to use the correct ITR form to ensure smooth and timely processing by the tax department. In fact, filing your returns with the wrong form could also trigger a notice of correction from the department.

• ITR-1 form: Salaried individual with one house property, and other sources.
• ITR-2 form: Individual or Hindu Undivided Family (HUF) without business income.
• ITR-3 form: Individual or HUF with income from business or profession.
• ITR-4 form: Taxpayers with presumptive income from business or profession.
• ITR-5 form: For use by a firm, Limited Liability Partnership (LLP), Association of Persons (AOP), Body of Individuals (BOI), or Artificial Juridical Person (AJP).

ITR-1 form online (Sahaj) — Top FAQs answered

Here's a detailed look at the ITR-1 form aka Sahaj and the most frequently asked questions about its use:

What are the types of income that shall not form part of ITR 1 form?

(a) Profits and gains from business and professions;

(b) Short term Capital gains;

(c) Long-term capital gain u/s 112A exceeding Rs.1.25 lakhs

(d) Income from more than one house property;

(e) Income under the head other sources which is of following nature:

• Winnings from lottery;
• Activity of owning and maintaining racehorses;
• Income taxable at special rates under section 115BBDA or section 115BBE;
• Income to be apportioned in accordance with provisions of section 5A

Is it mandatory to define the nature of employment while filing of return??

Yes, it is mandatory to define the nature of employment while filing of return as one of the following: Central Government Employee, State Government Employee, Employee of Public Sector Enterprise (whether Central or State Government), Pensioners (CG / SG / PSU / other), Employee of Private Sector concern, or Not applicable (in case of family pension income).

Do I need to file any form if I wants to opt out or opt in of new Tax Regime in ITR 1?

You are not required to file any form for opting in or opting out of new tax regime in ITR-1. You can simply tick the “Opting out of new regime” in the ITR form without the need to file any Form.

Only those taxpayers who file ITR-3, ITR-4 or ITR-5 have to submit Form 10-IEA if they have business income. Individuals and HUFs filing their returns in Forms ITR-1 or 2 are not required to submit Form 10-IEA.

What documents do I need to file ITR-1?

You would need to download AIS and keep copies of Form 16, house rent receipt (if applicable), investment payment, premium receipts (if applicable). However, ​​ITRs are annexure-less forms, so you are not required to attach any document (like proof of investment, TDS certificates) along with your return (whether filed manually or electronically). However, you need to keep these documents for situations where they need to be produced before tax authorities such as assessment, inquiry, etc.

Is there any change in house property schedule for ITR -1 ?

From AY 2025-26, the new schedule Section 24(b): Interest on borrowed capital is added. In this schedule taxpayer must furnish below details: Loan taken from, name of the institution or bank, loan account number., date of sanction of loan, total amount of loan, loan outstanding as on date, and interest amount.

What is the deadline for filing I-T returns?

For the current tax year, i.e. financial year 2025-2026 or assessment year 2026-2027, the deadline for individual taxpayers filing ITR is 31 July 2026; while for those using ITR forms 3 and 4, is 31 August 2026.

Notably, taxpayers who miss the July deadline can still file a delayed return by 31 December, for FY25-26 / AY26-27.

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