Finance Compliance Consultant
491 Points
Joined March 2026
For AY 2026-27, ITR-1 has been updated and now allows reporting of income from up to two house properties, provided the assessee otherwise satisfies ITR-1 conditions.
Therefore, the article mentioning two house properties is not necessarily wrong for AY 2026-27.
However, ITR-1 cannot be used if the person has business/professional income, total income above ₹50 lakh, brought-forward/carry-forward house property loss, foreign assets/income, is director in a company, holds unlisted equity shares, or falls under any other exclusion.
If the utility/portal is not currently showing the option or attachment facility, it may be due to portal/form utility not being fully updated. The correct approach is to wait for the updated utility or raise a grievance with the Income Tax portal.