Table of Contents
What is ITR-1 (Sahaj)?
ITR-1 (Sahaj) is the simplest Income Tax Return form designed for salaried individuals in India. "Sahaj" means simple — and this form lives up to its name by making tax filing straightforward for resident individuals with basic income sources.
Key Point: ITR-1 is now pre-filled on the e-Filing portal. Most of your salary and TDS details are auto-populated from Form 16 and AIS, making filing faster than ever.
Who Can File ITR-1?
You can file ITR-1 if you are a Resident Individual and meet ALL these conditions:
| Condition | Details |
|---|---|
| Total Income | Up to Rs. 50 lakh during the financial year |
| Income Sources | Salary / Pension, One House Property, Other Sources |
| Other Sources Include | Interest from savings, deposits, refunds, family pension |
| Agricultural Income | Up to Rs. 5,000 only |
| LTCG u/s 112A | Up to Rs. 1.25 lakh only |
| Clubbed Income | Spouse/Minor income (within specified limits) |
Who Cannot File ITR-1?
You CANNOT use ITR-1 if any of these apply to you:
- You are an NRI or Resident Not Ordinarily Resident (RNOR)
- Total income exceeds Rs. 50 lakh
- Agricultural income exceeds Rs. 5,000
- Income from lottery, racehorses, gambling
- Taxable capital gains (STCG or LTCG other than 112A)
- LTCG u/s 112A exceeds Rs. 1.25 lakh
- Invested in unlisted equity shares
- Income from business or profession
- You are a Director in a company
- Have more than one house property
- Tax deduction under Section 194N
- Deferred income tax on ESOP from eligible startup
Important
If you don't qualify for ITR-1, you must file ITR-2 or ITR-3 depending on your income sources. Filing the wrong ITR can lead to defective return notices.
Documents Required for ITR-1 Filing
Keep these documents ready before you start:
Income Documents
- Form 16 (from employer)
- Form 16A (TDS on interest/rent)
- Salary slips (if Form 16 delayed)
- Bank statements
- Interest certificates
Deduction Proofs (Old Regime)
- 80C investments (PPF, ELSS, LIC)
- Health insurance (80D)
- Home loan interest certificate
- Rent receipts for HRA
- NPS contribution (80CCD)
Bank & Identity
- PAN card
- Aadhaar card (linked to PAN)
- Pre-validated bank account
- Active mobile number
Other Documents
- AIS (Annual Information Statement)
- Form 26AS (TDS credit summary)
- House property rent agreement
- Capital gains statements (if applicable)
Prerequisites for Online Filing
Registered user on e-Filing portal with valid User ID and Password
PAN is active and linked with Aadhaar (mandatory from FY 2025-26)
Residential status is Resident (not NRI or RNOR)
Pre-validated bank account for refund credit
Valid mobile number linked with Aadhaar / e-Filing portal
PAN-Aadhaar Linking Alert
If your PAN is not linked with Aadhaar, it is made inoperative. You will see a warning message on the portal. Link your PAN immediately by paying a fee under Section 234H to avoid restrictions.
Step-by-Step: How to File ITR-1 Online
Follow these 16 steps to file your ITR-1 on the Income Tax e-Filing portal:
Login to e-Filing Portal
Visit incometax.gov.in and login with your User ID (PAN) and Password.
Navigate to File Return
Go to e-File - Income Tax Returns - File Income Tax Return
Select Assessment Year
Choose Assessment Year 2026-27 and Mode of Filing as Online. Click Continue.
Resume or Start New
If you have a saved return, click Resume Filing. Otherwise, click Start New Filing.
Select Status
Choose Individual as your status and click Continue.
Select ITR Form
Select ITR-1 and click Proceed. Review the document checklist and click Let's Get Started.
Select Reason for Filing
Choose the applicable reason (e.g., "Income exceeds basic exemption limit") and click Continue.
Choose Tax Regime
New Tax Regime is default for AY 2026-27. To opt for Old Regime, select "Yes" for "Opt out of New Tax Regime".
Fill Personal Information
Validate pre-filled data (name, PAN, address, bank details). Edit if necessary. Click Confirm.
Enter Gross Total Income
Review pre-filled salary, house property, and other income. Add/edit details. Include exempt income if any. Click Confirm.
Claim Deductions
Add deductions under Chapter VI-A (80C, 80D, etc.). Note: Most deductions are NOT available in New Tax Regime.
Review Tax Paid
Confirm TDS from salary, TCS, advance tax, and self-assessment tax. Click Confirm.
Check Total Tax Liability
Review tax computation. If tax is payable, choose Pay Now (recommended) or Pay Later.
Preview Your Return
Click Preview Return. Review all details carefully. Check for errors. If errors exist, go back and correct them.
Submit Your Return
Select the declaration checkbox: "I confirm that the information given is true and correct." Click Proceed to Validation.
Verify Your Return
Choose e-Verify Now (recommended). Select verification method: Aadhaar OTP, Net Banking, Bank OTP, or Demat OTP. Click Continue.
Success!
Once e-verified, you'll see a success message with Transaction ID and Acknowledgement Number. You'll also receive confirmation on your registered mobile and email.
New vs Old Tax Regime: What to Choose?
For AY 2026-27, the New Tax Regime is the DEFAULT. Here's a quick comparison:
| Feature | New Tax Regime (Default) | Old Tax Regime |
|---|---|---|
| Standard Deduction | Rs. 75,000 | Rs. 50,000 |
| 80C Deductions | Not allowed | Up to Rs. 1.5 lakh |
| 80D (Health Insurance) | Not allowed | Up to Rs. 25,000 |
| HRA Exemption | Not allowed | Allowed |
| Home Loan Interest (24b) | Not allowed | Up to Rs. 2 lakh |
| NPS (80CCD(1B)) | Up to Rs. 50,000 | Up to Rs. 50,000 |
Rule of Thumb: If your total deductions (80C + 80D + HRA + home loan) exceed Rs. 3.5-4 lakh, the Old Regime is usually better. Otherwise, stick with the New Regime.
Understanding ITR-1 Sections
ITR-1 is divided into sections. Here's what each contains:
| Section | What to Fill |
|---|---|
| Personal Information | Name, PAN, address, bank details, Aadhaar, mobile, email |
| Gross Total Income | Salary, house property, other sources (interest, family pension) |
| Deductions (VI-A) | 80C, 80D, 80G, 80TTA, etc. (Old Regime only) |
| Tax Paid | TDS, TCS, advance tax, self-assessment tax |
| Tax Computation | Auto-calculated tax liability or refund |
Tax Payment & Refund
After reviewing your tax computation:
- Tax Payable: Pay immediately using "Pay Now" option. You can use net banking, debit card, or NEFT/RTGS.
- Tax Refund: If excess TDS was deducted, you'll get a refund credited to your pre-validated bank account within 2-4 weeks after ITR processing.
- Nil Tax: If tax payable is zero, simply proceed to verification.
Pro Tip: Always choose "Pay Now" if tax is payable. Delayed payment attracts interest under Section 234B and 234C.
E-Verification Process
E-verification is mandatory within 30 days of filing. Methods available:
Aadhaar OTP
Most popular. OTP sent to Aadhaar-linked mobile. Instant verification.
Net Banking
Login through your bank's net banking portal. Select e-verify option.
Bank Account OTP
Pre-validated bank account. OTP sent to registered mobile.
Demat Account OTP
Pre-validated Demat account. OTP sent to registered mobile.
Bank ATM
Visit ATM, select "PIN for Income Tax Filing". Enter EVC on portal.
Physical ITR-V
Send signed ITR-V by speed post to CPC, Bengaluru within 30 days.
Due Date & Late Filing Penalty
| Filing Type | Due Date | Penalty |
|---|---|---|
| On-time Filing | 31st July 2026 | No penalty |
| Belated Return | 31st December 2026 | Rs. 5,000 (if income > Rs. 5 lakh) |
| Updated Return | 31st March 2028 | 25% or 50% of additional tax |
Late Filing Consequences
- Cannot carry forward losses (except house property loss)
- Late filing fee under Section 234F
- Interest on unpaid tax under Section 234A
- Delayed refund processing
Frequently Asked Questions
Q. Who can file ITR-1 (Sahaj)?
ITR-1 can be filed by Resident Individuals with total income up to Rs. 50 lakh from salary, one house property, family pension, agricultural income up to Rs. 5,000, and other sources like interest income. It cannot be filed by NRIs, those with business income, capital gains exceeding Rs. 1.25 lakh under Section 112A, or those with income from lottery or gambling.
Q. What is the last date to file ITR-1 for AY 2026-27?
The due date for filing ITR-1 for Assessment Year 2026-27 (FY 2025-26) is 31st July 2026. If you miss this deadline, you can file a belated return by 31st December 2026 with a penalty of Rs. 5,000.
Q. What is the default tax regime for ITR-1 filing in AY 2026-27?
The New Tax Regime is the default tax regime for AY 2026-27 as per the Finance Act 2023. If you want to opt for the Old Tax Regime, you must explicitly select "Yes" for opting out of the New Tax Regime in the Personal Information section of ITR-1.
Q. What documents are required to file ITR-1 online?
Documents required include: Form 16 from employer, Form 16A for TDS on non-salary income, bank statements, interest certificates, rent receipts for HRA claim, investment proofs for 80C deductions (if opting old regime), PAN card, Aadhaar card, and pre-validated bank account for refund.
Q. How do I e-verify my ITR-1 after filing?
After filing ITR-1, you can e-verify using: Aadhaar OTP, net banking, bank account OTP, Demat account OTP, or bank ATM. E-verification must be done within 30 days of filing. If not e-verified, you must send a signed physical ITR-V to CPC Bengaluru by speed post within 30 days.
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Written by InstantTaxFile CA Team
Expert Chartered Accountants with 10+ years of experience in Indian taxation. We combine professional expertise with AI-powered tools.