Tax Guide · 15 June 2026
How Do You File ITR-1 (Sahaj) for AY 2026-27, Step by Step?
ITR-1 (Sahaj) is the simplest return. Resident individuals with total income up to ₹50 lakh from salary, one house property, and other sources can file it on the e-Filing portal. Log in, open the pre-filled ITR-1 for AY 2026-27, reconcile every figure against Form 16, Form 26AS, and the AIS, pay any balance tax, submit, and e-verify within 30 days. The due date is 31 July 2026.
By Mr. Rohan Kale
Last reviewed
15 June 2026
In this section
Answers
- How Do You File ITR-1 (Sahaj) for AY 2026-27, Step by Step?
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- Form 26AS Is Now Form 168: What Changed in April 2026?
- Form 16 Is Now Form 130: What Changed in April 2026?
Filing ITR-1 needs a CA or paid software.
If your income is up to ₹50 lakh, ITR-1 is six free steps on the government portal.
Can you file ITR-1 for AY 2026-27?
Short answer
Yes, if you are an ordinary tax resident of India with total income up to ₹50 lakh for FY 2025-26, and your income comes only from the sources ITR-1 allows.
You must use ITR-2 instead if you are a non-resident (NRI), a company director, hold unlisted shares or any foreign asset, have tax on ESOPs deferred, or your total income crosses ₹50 lakh.
- Salary or pension income.
- Income from one house property, with no loss brought forward from earlier years.
- Other sources such as savings or fixed deposit interest, and family pension.
- Long-term capital gains under Section 112A up to ₹1.25 lakh, with no carried-forward capital losses.
- Agricultural income up to ₹5,000.
What should you keep ready before you start?
Short answer
PAN linked to Aadhaar, your salary and tax documents, bank details, and proof for every deduction you plan to claim.
- PAN (linked to Aadhaar) and the mobile number registered on the portal for OTP.
- Your Form 16 for the salary figures and TDS, cross-checked against Form 26AS and the AIS.
- Bank account number and IFSC for any refund.
- Interest certificates for savings, fixed deposit, and post office accounts.
- Rent receipts for an HRA claim, or Form 10BA proof under Section 80GG if you receive no HRA.
- Section 80C, 80D, and 80TTA proofs for the deductions you intend to claim.
How do you file ITR-1, step by step?
Short answer
Six steps on the e-Filing portal: log in, pick the form, check the pre-filled data, claim deductions, pay any balance tax, then submit.
- Step 1: Log in to the e-Filing portal with your PAN. First-time users register and verify through Aadhaar OTP or net banking.
- Step 2: Open e-File, then Income Tax Return, and select AY 2026-27 with form ITR-1.
- Step 3: Review the pre-filled data. The portal pulls salary, TDS, and interest from employer and bank filings. Match each figure to your Form 16 and Form 26AS.
- Step 4: Claim your HRA exemption and tax-saving deductions (80C, 80D, 80GG), and correct any pre-filled figure that is wrong.
- Step 5: Check the tax computation. Pay any balance still owed (called self-assessment tax) and enter the challan details.
- Step 6: Submit the return. If your employer never issued Form 16, you can still file, see filing ITR without Form 16.
What happens after you submit?
Short answer
Your return is not valid until you e-verify it, and you have 30 days from submission to do so.
- E-verify within 30 days using Aadhaar OTP (instant), net banking, or a verification code sent through your bank.
- To verify offline, send a signed ITR-V to CPC, Bengaluru within the same 30 days.
- Miss the window and the department treats the return as not filed. You then file a condonation request, and verification counts only once the department approves it.
- After verification, the department processes the return and credits any refund to your bank account.
References & related
Primary sources
- Income Tax Returns (e-Filing services) — Income Tax e-Filing portalOfficial portal help for selecting the assessment year and ITR form and furnishing the return.
- Section 139, Income Tax Act 1961 — Income Tax DepartmentObligation to furnish the return of income; 31 July due date for individuals not subject to audit.
- ITR forms and instructions — Income Tax DepartmentITR-1 (Sahaj) eligibility: resident, total income up to ₹50 lakh, LTCG under Section 112A up to ₹1.25 lakh.
- How to e-Verify (e-Filing services) — Income Tax e-Filing portalA filed return must be e-verified within 30 days, failing which it is treated as not furnished.
Last reviewed: 15 June 2026