Who Should File ITR-1?

ITR-1 (also called Sahaj) is the simplest ITR form. You can file ITR-1 if all of these apply to you:

  • You are a resident individual (not NRI)
  • Your total income is up to ₹50 lakh
  • Your income is from salary or pension only
  • You have income from one house property (or none)
  • You have interest income (FD, savings account) or dividends
⚠️ You cannot use ITR-1 if you have: Capital gains (sold stocks, mutual funds or property), business or freelance income, more than one house property, foreign income, or agricultural income above ₹5,000. Use ITR-2 or ITR-3 instead.

Documents You Need

DocumentWhere to Get ItRequired?
Form 16 (Part A & B)From your employer (by June 15)Essential
PAN CardIncome Tax DepartmentEssential
Aadhaar CardUIDAIEssential
Form 26AS / AISIT portal → View Tax CreditEssential
Bank Account DetailsYour bank passbook/appFor refund
80C investment proofsPPF, LIC, ELSS statementsIf Old Regime
HRA rent receiptsLandlordIf claiming HRA

Step-by-Step: Filing ITR-1 Online

1

Login to the Income Tax Portal

Go to eportal.incometax.gov.in. Click Login and enter your PAN as User ID. If you haven't registered, click Register first — it takes 5 minutes with your PAN and Aadhaar.

💡 Use your PAN as both User ID and during Aadhaar OTP verification
2

Go to File Income Tax Return

After login, click e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year: AY 2026-27, Mode: Online, and click Continue.

3

Select ITR-1 (Sahaj)

The portal will suggest the right form based on your profile. Select ITR-1 if you're a salaried employee. Click Proceed with ITR-1.

💡 The portal pre-fills most data from Form 26AS, AIS & TIS — verify it carefully
4

Choose Your Tax Regime

Select Old Regime or New Regime. For most salaried employees earning below ₹12.75 lakh, the New Regime gives zero tax. Use our Regime Comparator tool to decide.

5

Verify & Fill Personal Details

Check your pre-filled name, PAN, Aadhaar, date of birth, and address. Update your bank account number and IFSC correctly — this is where your refund will be credited.

6

Enter Salary Income (from Form 16)

Under Salary section, cross-check the pre-filled salary figure against your Form 16 Part B. Enter Gross Salary, Standard Deduction (₹75,000 is auto-applied), and HRA/allowances if under Old Regime.

💡 If pre-filled data doesn't match Form 16, trust Form 16 and correct it
7

Add Deductions (Old Regime Only)

If you chose the Old Regime, go to Deductions and enter your 80C (up to ₹1.5L), 80D health insurance, HRA exemption, and any other deductions. Keep your investment proofs ready.

8

Review Tax Computed & TDS

The portal auto-calculates your total tax payable and compares it with TDS already deducted (from Form 26AS). If TDS > tax, you get a refund. If TDS < tax, you need to pay the balance as self-assessment tax.

9

Preview & Submit

Click Preview Return, review all sections carefully, then click Proceed to Validation. Fix any errors flagged. Once clean, click Submit.

💡 Download the pre-submission preview as PDF for your records
10

E-Verify Your ITR

This is mandatory. Choose Aadhaar OTP (fastest — instant verification). Other options: Net banking, bank ATM, or send signed ITR-V by post to CPC Bengaluru within 30 days. Without e-verification, your ITR is invalid.

✅ E-verification via Aadhaar OTP completes in 60 seconds
✅ Done! After e-verification, you'll receive an acknowledgment email with your ITR-V to your registered email. Your refund (if any) will be credited within 4–8 weeks of ITR processing.

Frequently Asked Questions

What is the last date to file ITR-1 for FY 2025-26? +
July 31, 2026 for salaried individuals (no audit required). After this date a late fee of ₹1,000 (income below ₹5L) or ₹5,000 applies. Belated returns can be filed up to December 31, 2026.
Can I file ITR-1 without Form 16? +
Yes. Use your salary slips to calculate gross salary, and check Form 26AS / AIS on the IT portal for TDS details. However, Form 16 is strongly recommended as it has the complete breakup verified by your employer.
Is ITR filing mandatory even if no tax is due? +
Yes, if your gross income exceeds ₹2.5 lakh (₹3 lakh for senior citizens), filing is mandatory regardless of tax payable. Filing also lets you claim refunds, carry forward losses, and serves as income proof.

Not sure how much tax you owe? Calculate it free before you file — takes 60 seconds.

🧮 Calculate My Tax Free →
ITR-1ITR Filing 2026Salaried AY 2026-27Form 16e-Filing FY 2025-26Income Tax Return