ITR-1, also called Sahaj (meaning "easy" in Sanskrit), is the simplest income tax return form designed for salaried individuals. If you're a salaried employee with income from one employer and one house property, this is the form for you.
This guide walks through every step — from checking eligibility to completing e-verification.
Filing Deadline: 31 July 2026 for FY 2025-26. File early to avoid last-minute portal congestion.
Who Can Use ITR-1?#
Eligible Taxpayers#
✅ You can file ITR-1 if you have:
- Salary income from one employer
- One house property (including income from let-out property, provided total income ≤ ₹50 lakh)
- Interest income from savings accounts, FDs, NSC, etc.
- Agricultural income up to ₹5,000
- Total income up to ₹50 lakh
NOT Eligible for ITR-1#
❌ You cannot use ITR-1 if you have:
- Income above ₹50 lakh
- Capital gains (use ITR-2)
- More than one house property
- Business or professional income
- Foreign income or foreign assets
- Director in a company or shareholding in unlisted company
- Income under the head "Other Sources" from lottery, horse races, etc.
Step 1: Gather All Documents#
Before logging into the portal, collect:
| Document | Purpose |
|---|---|
| Form 16 (Part A + Part B) | Salary, TDS, employer details |
| Form 26AS / AIS | Verify TDS credits, high-value transactions |
| Bank statements | Interest income reconciliation |
| Investment proofs | For 80C, 80D deductions |
| Rent receipts + landlord PAN | For HRA exemption (if rent > ₹1L/year) |
| Home loan statement | Interest + principal split |
Step 2: Log In to the e-Filing Portal#
- Visit incometax.gov.in
- Click Login in the top-right corner
- Enter your PAN as User ID
- Choose login method:
- Password
- OTP on mobile/email
- Net banking
- Aadhaar OTP (recommended — fastest)
Step 3: Navigate to File ITR#
After login:
- Click e-File in the top navigation
- Select File Income Tax Return
- Select Assessment Year 2026-27
- Choose Online mode
- The system will suggest the appropriate ITR form based on your profile
Step 4: Select ITR-1 and Prefill Mode#
When asked to select a form:
- Choose ITR-1 (Sahaj)
- Select Prepare Online (not offline XML)
- Click Let's Get Started
The portal now pre-fills most of your data automatically from:
- Your employer's TDS (Form 24Q)
- Bank TDS filings (Form 26Q)
- AIS data
Step 5: Verify Personal Information#
Check every field in the Personal Information section:
- PAN — should be pre-filled, not editable
- Aadhaar — enter if not linked (linking is mandatory)
- Name, DOB — should match PAN records
- Communication Address — update if changed
- Email and Mobile — verified contact for OTP
- Bank Account — critical for refund; mark one as primary; verify IFSC
Refund Bank Account: Make sure your bank account with the correct IFSC is added and marked as primary. Incorrect IFSC is the #1 reason for delayed refunds.
Step 6: Verify Gross Income#
The Salary section should show data from your employer's Form 16 submission. Verify:
- Gross salary (before deductions): Should match Part B of Form 16
- Allowances exempt: HRA, LTA, Children Education Allowance as per your Form 16
- Standard deduction: ₹50,000 (old regime) or ₹75,000 (new regime)
- Profession tax: ₹2,500 maximum
If data is missing or incorrect:#
Click the pen/edit icon and enter details manually. Keep your Form 16 handy.
Part A of Form 16 shows: Employer name, TAN, PAN, TDS certificate number Part B of Form 16 shows: Full salary breakup, allowances, perquisites, deductions claimed
Step 7: Add Other Income#
Don't miss these income sources:
Interest Income#
- Savings account interest (taxable, but up to ₹10,000 exempt u/s 80TTA)
- Fixed Deposit interest (fully taxable)
- NSC interest (accrual basis)
- RD interest
How to get this: Download your Annual Information Statement (AIS) from the portal — it lists all interest income reported by banks.
Income from House Property (if applicable)#
If you own and rent out a property, enter:
- Annual rent received
- Municipal taxes paid
- Standard deduction: 30% of net annual value
- Home loan interest on let-out property
Step 8: Enter Deductions#
This is where you claim your tax-saving investments. Available under the old tax regime only.
Deductions Under Chapter VI-A#
| Section | What to Enter | Limit |
|---|---|---|
| 80C | ELSS, PPF, EPF, LIC, home loan principal, tuition | ₹1,50,000 |
| 80CCC | Pension fund contributions | Part of 80C limit |
| 80CCD(1) | NPS (self contribution) | Part of 80C limit |
| 80CCD(1B) | Additional NPS | ₹50,000 |
| 80D | Health insurance premiums | ₹25,000 / ₹50,000 |
| 80E | Education loan interest | No limit (8 years) |
| 80G | Donations | 50-100% of donation |
| 80TTA | Savings interest | ₹10,000 |
Step 9: Tax Computation — Choose Your Regime#
The portal calculates tax under both regimes and shows comparison:
Review:
- Tax liability under old regime
- Tax liability under new regime (default)
- TDS already deducted (from 26AS)
- Net tax payable or refund due
If tax is payable: Click "Pay Now" to pay via Challan 280 (net banking/UPI). Enter BSR code and challan details back in the portal.
If refund is due: Verify bank account details once more. Refunds are typically processed within 30-60 days.
Step 10: Submit and E-Verify#
Submit the Return#
- Review the complete tax summary
- Click Preview and Submit
- Confirm and Submit
- You receive an Acknowledgement Number (ITR-V)
E-Verify Immediately#
Your return is not complete until verified. Choose one of:
| Method | Time Needed | How |
|---|---|---|
| Aadhaar OTP | 2 minutes | Enter OTP on your Aadhaar-registered mobile |
| Net Banking | 5 minutes | Login to bank → e-verify ITR |
| Demat OTP | 5 minutes | Via CDSL/NSDL |
| Physical ITR-V | 30 days | Send signed copy to CPC Bengaluru |
Aadhaar OTP is fastest — recommended for everyone.
E-verify within 30 days of filing. If you don't, your return is treated as never filed, even if submitted on time.
Common ITR-1 Errors and How to Fix Them#
| Error | Fix |
|---|---|
| TDS credit mismatch | Cross-check 26AS before filing; enter same figures |
| Wrong bank account | Update in My Profile → Bank Accounts before filing |
| Missing interest income | Download AIS and add all interest sources |
| Salary figure mismatch | Use Form 16 Part B as primary reference |
| Defective return notice | Respond within 15 days on the portal |
What Happens After Filing?#
- CPC processes your return — usually within 15-30 days
- You receive an Intimation u/s 143(1) — confirms acceptance or points out discrepancy
- If refund: Credited to bank account (typically 30-60 days after processing)
- If tax demand: Pay within the notice period to avoid interest
Frequently Asked Questions#
Can I file ITR-1 if I have a home loan? Yes, if you're claiming home loan interest on a self-occupied property (max ₹2 lakh under Section 24) and principal repayment under 80C, ITR-1 is fine. If the property is let out, you can still use ITR-1 for one let-out property.
What if my Form 16 is wrong? You can override the pre-filled data and enter correct amounts. The IT department reconciles with employer's 24Q filing, which may trigger a reconciliation notice if there's a large mismatch. In such cases, contact your HR/employer to issue a revised Form 16.
Is it mandatory to link Aadhaar with PAN? Yes. PAN-Aadhaar linking is mandatory. Unlinked PANs are inoperative and cannot be used for filing.
What if I worked with two employers in the same year? If you had two employers sequentially (job change), you might still use ITR-1 if total income is within limits. Enter combined salary from both Form 16s. Ensure TDS from both employers matches 26AS.