How to File ITR-1 (Sahaj) Online — Step-by-Step for FY 2025-26

If you're salaried with income under ₹50 lakh and no capital gains, you file ITR-1 (Sahaj). With the right documents handy, it takes 20-30 minutes on the income tax portal. Here's the full process.

Are you eligible for ITR-1?

You can file ITR-1 if:

• You are a resident individual (not HUF)
• Total income up to ₹50 lakh
• Income from salary/pension, one house property, and other sources (interest, dividends)
• Agricultural income up to ₹5,000

You cannot file ITR-1 if you have: capital gains, foreign income/assets, more than one house property, business/professional income, directorship in any company, holdings in unlisted shares, or carry-forward losses.

If any of those apply, you need ITR-2 or ITR-3.

Documents to keep ready

1. PAN, Aadhaar (must be linked)
2. Form 16 from your employer (Part A + Part B)
3. Form 26AS from TRACES portal — shows all TDS deducted
4. Annual Information Statement (AIS) from the income tax portal
5. Form 16A for TDS on FD interest (from your bank)
6. Bank statements — for savings interest and to identify any missed income
7. Rent receipts / rent agreement if claiming HRA under old regime
8. 80C / 80D investment proofs if old regime (already declared to employer for Form 16, but keep handy)
9. Home loan interest certificate if claiming Section 24(b)

Step 1 — Login and select ITR-1

1. Go to incometax.gov.in
2. Login with PAN and password (or use Aadhaar OTP)
3. e-File → Income Tax Returns → File Income Tax Return
4. Select AY 2026-27, mode "Online", ITR-1 (the portal auto-suggests)
5. Choose reason for filing — usually "Taxable income above basic exemption"

Step 2 — Verify pre-filled data

The portal pre-fills personal info, salary (from Form 16), TDS, and most deductions. This is the most error-prone step.

• Cross-check salary with Form 16 Part B
• Confirm all TDS entries from Form 26AS appear
• Check savings/FD interest from AIS — banks report this even if no Form 16A was issued
• Review dividend income line by line — many people miss this

Step 3 — Choose your tax regime

The portal asks: continue with new regime or opt for old?

If you've already calculated and old regime saves more (typically: rent ≥₹3L + home loan + full 80C), select old. Otherwise stick with new. Run both via our income tax calculator before this step.

Step 4 — Declare exempt income & deductions

Add any exempt allowances (HRA exemption if old regime, LTA, transport for disabled), and Chapter VI-A deductions (80C, 80D, 80CCD(1B), 80G donations).

Keep digital receipts handy — they're not uploaded but may be requested in case of scrutiny.

Step 5 — Verify final tax computation

The portal computes total tax payable, TDS already deducted, and shows either:

• Refund due — you've paid more than required. Will be credited within 2-8 weeks.
• Additional tax payable — pay via Challan 280, then come back and enter the BSR code + challan number.

Step 6 — File and e-verify

Click File → preview the form → submit. You must e-verify within 30 days or the return is treated as not filed. Easiest method: Aadhaar OTP (₹0, instant).

Common ITR-1 mistakes

• Forgetting bank interest. Savings interest above ₹10k (₹50k for seniors) is taxable. Check AIS.
• Wrong assessment year. FY 2025-26 income = AY 2026-27 return.
• Missing dividend income. Reportable even at ₹100.
• Claiming HRA under new regime. Not allowed. The portal will reject.
• Not e-verifying. If you forget, you have 30 days. Set a reminder.

After filing — what next?

1. Save the acknowledgement (ITR-V) — PDF emailed to you
2. Track refund status via e-filing portal → My Account → Refund/Demand status
3. Watch your email for any communication from the department — usually intimation under Section 143(1) within 9 months
4. Bookmark our tax calendar for next year's advance tax dates