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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, up to two house properties, 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.

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Myth

Filing ITR-1 needs a CA or paid software.

Fact

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 up to two house properties, 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[5] 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[6] 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: Before you submit, run the pre-submission verification checklist so a Form 16, Form 26AS, or AIS mismatch does not stall your refund. Then submit the return. If your employer never issued Form 16, you can still file, see filing ITR without Form 16. If your HR department closed the investment-declaration window and you missed submitting rent receipts on time, you can still claim HRA in ITR after the employer deadline by claiming the exemption directly in Schedule HRA.

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

  1. 1.Income Tax Returns (e-Filing services) — Income Tax e-Filing portal — Official portal help for selecting the assessment year and ITR form and furnishing the return.
  2. 2.Section 139, Income Tax Act 1961 — Income Tax Department — Obligation to furnish the return of income; 31 July due date for individuals not subject to audit.
  3. 3.ITR forms and instructions — Income Tax Department — ITR-1 (Sahaj) eligibility: resident, total income up to ₹50 lakh, LTCG under Section 112A up to ₹1.25 lakh.
  4. 4.How to e-Verify (e-Filing services) — Income Tax e-Filing portal — A filed return must be e-verified within 30 days, failing which it is treated as not furnished.
  5. 5.Section 112A, Income Tax Act 1961 — Income Tax Department — Long-term capital gains on listed equity/units taxed at a concessional rate; up to Rs. 1.25 lakh permitted within ITR-1.
  6. 6.Income Tax e-Filing portal (login and return filing) — Government portal to register/log in with PAN and furnish the income tax return.

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