# How Do You File ITR-1 (Sahaj) for AY 2026-27, Step by Step?

**Category:** Tax Guide | **Published:** 2026-06-15 | **Last reviewed:** 2026-06-29 | **Author:** Mr. Rohan Kale

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.

> **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 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](https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx) 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](/answers/form-16-26as-ais-which-to-use-itr) 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](/rent-receipt-for-itr) for an HRA claim, or [Form 10BA proof under Section 80GG](/answers/section-80gg-rent-deduction-no-hra) 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](https://www.incometax.gov.in/iec/foportal/) 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](/answers/itr-pre-submission-checklist-ay-2026-27) 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](/answers/itr-without-form-16-employer-not-issued). 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](/answers/claim-hra-in-itr-after-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.

## Primary sources

- [Income Tax Returns (e-Filing services) — Income Tax e-Filing portal](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/income-tax-returns) — Official portal help for selecting the assessment year and ITR form and furnishing the return.
- [Section 139, Income Tax Act 1961 — Income Tax Department](https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx) — Obligation to furnish the return of income; 31 July due date for individuals not subject to audit.
- [ITR forms and instructions — Income Tax Department](https://www.incometaxindia.gov.in/Pages/downloads/income-tax-return.aspx) — ITR-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 portal](https://www.incometax.gov.in/iec/foportal/) — A filed return must be e-verified within 30 days, failing which it is treated as not furnished.

---

*Source: [How Do You File ITR-1 (Sahaj) for AY 2026-27, Step by Step?](https://hrareceipt.in/answers/itr-1-filing-step-by-step-ay-2026-27) — HRAReceipt.in*
*This Markdown mirror is published for AI-crawler ingestion. The canonical HTML page is the definitive version.*