ITR-1 (Sahaj) is the most commonly used income tax return form for salaried individuals and pensioners in India. For AY 2026-27, the Income Tax Department has introduced important updates that make the form more flexible for taxpayers with simple income structures. The inclusion of limited long-term capital gains under Section 112A and the ability to report income from up to two house properties have expanded the scope of ITR-1 significantly. At the same time, compliance chec
