{"id":5354,"date":"2026-04-09T15:54:16","date_gmt":"2026-04-09T15:54:16","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5354"},"modified":"2026-04-09T15:56:02","modified_gmt":"2026-04-09T15:56:02","slug":"income-tax-notification-45-2026-dated-30-03-2026-cbdt-notifies-itr1-sahaj-and-itr4-sugam-for-ay-2026-27","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/09\/income-tax-notification-45-2026-dated-30-03-2026-cbdt-notifies-itr1-sahaj-and-itr4-sugam-for-ay-2026-27\/","title":{"rendered":"Income Tax Notification 45\/2026 Dated 30\/03\/2026 &#8211; CBDT notifies ITR-1 SAHAJ and ITR-4 SUGAM for AY 2026-27\u00a0\u00a0"},"content":{"rendered":"\n<p>The amendment substitutes the existing Form ITR-1 SAHAJ and ITR-4 SUGAM in Appendix II of Income Tax Rules 1962.<\/p>\n\n\n\n<p>&#8212; ITR-1 is prescribed for individuals who are residents (other than not ordinarily resident) with total income up to Rs 50 lakh. Eligible income sources include salary\/pension, income from up to two house properties, income from other sources such as interest, long-term capital gains under section 112A up to Rs 1.25 lakh, and agricultural income up to Rs 5,000. However, it excludes individuals who are directors in a company, have invested in unlisted equity shares, have deferred tax on ESOPs, or hold foreign assets or financial interests outside India.&nbsp;<\/p>\n\n\n\n<p>&#8212;&nbsp;&nbsp;ITR-4 applies to resident individuals, Hindu Undivided Families (HUFs), and firms (other than LLPs) with total income up to Rs 50 lakh. It is meant for those having income from business or profession computed under presumptive taxation schemes (sections 44AD, 44ADA, or 44AE), along with eligible salary, house property, and other income, and long-term capital gains under section 112A up to Rs 1.25 lakh. It excludes persons who are company directors, hold unlisted shares, have deferred ESOP taxation, have foreign assets, or have agricultural income exceeding Rs 5,000.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1GFTZriSTi9nbsQtVFbu8OhwqJTAP27y9\/view?usp=sharing\"><em>(Link: Income Tax Notification 45\/2026 Dated 30\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The amendment substitutes the existing Form ITR-1 SAHAJ and ITR-4 SUGAM in Appendix II of Income Tax Rules 1962. &#8212; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-5354","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 45\/2026 Dated 30\/03\/2026 - CBDT notifies ITR-1 SAHAJ and ITR-4 SUGAM for AY 2026-27\u00a0\u00a0 - Bhatia Bhola &amp; 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