Moneymita
Finance Blog
Capital gains in ITR-1 Sahaj AY 2026-27 eligibility rules for reporting LTCG under Section 112A
CAN ITR-1 BE FILED IN AY 2026-27 WITH CAPITAL GAINS?

The Income Tax Return (ITR) filing season for Assessment Year (AY) 2026-27 relating to the Financial Year (FY) 2025-26 has begun, and ITR-1 Sahaj continues to be the most commonly used return form for salaried individuals and pensioners. However, one question frequently arises among taxpayers: Can ITR-1 be filed in AY 2026-27 with capital gains? The answer is yes, but only in limited cases. Under the latest rules, long-term capital gains (LTCG) under Section 112A of the Income Tax Act

CPSE 3 Ratnas infographic showing Maharatna, Navratna and Miniratna autonomy-based classification of government-owned PSUs in India.
 CPSE 3 RATNAs: MAHARATNA TO MINIRATNA

Public Sector Undertakings (PSUs), also known as Public Sector Enterprises (PSEs), originated from India’s economic vision after Independence in 1947. Their growth reflects the government’s objective of building a self-reliant and socially balanced economy. Over time, PSUs have played a crucial role in industrial development, infrastructure creation, and national economic planning. Definition of PSE A Public Sector Enterprise (PSE) is a government-owned corporation established to carry out commercial and strategic activities. These enterprises are fully or majority owned (at least

You May Also Like

Scroll to Top