How to File ITR-1 Online for Salaried Employees (AY 2026-27)

Who Should File ITR-1?

ITR-1 (also called Sahaj) is the simplest income tax return form in India. You should file ITR-1 if you meet all of the following conditions:

• You are a resident individual (not HUF)
• Your total income is up to Rs 50 lakh
• Your income comes from salary/pension, one house property, and other sources (interest, dividends under Rs 5,000, etc.)
• You do not have capital gains from stocks, mutual funds, or property

If you have capital gains or income from more than one house property, you need ITR-2 instead.

Documents You Need

Before you start, gather the following:

• Form 16 from your employer — this contains your salary breakup and TDS details
• Bank statements or interest certificates — for savings account interest
• Investment proofs — 80C (PPF, ELSS, LIC), 80D (health insurance), NPS (80CCD1B)
• Rent receipts — if claiming HRA exemption
• PAN card and Aadhaar number
• Form 26AS or AIS — to cross-check TDS credits

Not sure how to read your Form 16? See our guide on understanding every section of Form 16.

Step-by-Step Filing Process

Step 1: Log In and Start Your Return

Sign in to the income tax e-filing portal with your PAN. Navigate to e-File > Income Tax Returns > File Income Tax Return, select AY 2026-27, choose the Online mode, and pick ITR-1. The portal pre-fills most of your income, TDS, and personal details from your employer's and banks' filings — your job is to verify everything against your own documents.

Step 2: Review Your Personal Information

Verify your PAN, name, date of birth, and address. Make sure these match your PAN card exactly — mismatches cause processing delays.

Step 3: Verify Income Details

Check the pre-filled salary income, house property income, and other sources. The figures should match your Form 16 Part B. Key items to verify:

Step 4: Claim Deductions

Review the deductions under Chapter VI-A. Common ones for salaried employees:

• Section 80C (up to Rs 1.5 lakh) — EPF, PPF, ELSS, life insurance, tuition fees
• Section 80D — Health insurance premiums (up to Rs 25,000 self, Rs 50,000 for senior citizen parents)
• Section 80CCD(1B) — Additional Rs 50,000 for NPS contributions
• Section 80TTA — Up to Rs 10,000 interest from savings accounts

Step 5: Compare Tax Regimes

Compute your tax liability under both the old and new regimes and see which one saves more before you select a regime in the return. The new regime has lower rates but no deductions. The old regime lets you claim all Chapter VI-A deductions.

Read our detailed comparison: Old vs New Tax Regime — Which Saves More?

Step 6: Preview and Submit

Once you are satisfied with the review, preview the computed tax summary. If any tax is still payable, pay it as self-assessment tax and enter the challan details. Then submit your return on the portal.

Step 7: Alternative — File via the Offline Utility

If you prefer, you can prepare your return in the income tax department's offline utility, generate a JSON file, and upload it on the portal under e-File > Income Tax Returns > File Income Tax Return.

For detailed upload instructions, see our JSON upload guide.

Common Mistakes to Avoid

1. Not matching Form 26AS — Ensure TDS credits in your ITR match Form 26AS. Mismatches lead to notices.
2. Forgetting bank interest — Savings account interest above Rs 10,000 is taxable. FD interest is fully taxable.
3. Wrong assessment year — For income earned in April 2025 to March 2026, file under AY 2026-27.
4. Skipping verification — After submitting, you must e-verify within 30 days using Aadhaar OTP, net banking, or DSC.