How to File ITR-1 (Sahaj) for Salaried Individuals
File your Indian income tax return using ITR-1 (Sahaj) — eligibility, the Form 26AS / AIS pre-fill, deductions to claim, and how to e-verify and submit through the Income Tax e-Filing portal.
- Last verified
- 21 June 2026
- Official site
- incometax.gov.in ↗
ITR-1 (Sahaj) is the simplest income tax return form, designed for salaried Resident Individuals with one house property and limited other-source income. If your tax life is mostly salary + a savings account + maybe one home loan, ITR-1 is almost certainly your form.
The Income Tax e-Filing portal pre-fills most of your return from Form 16, Form 26AS, and AIS — your job is to verify each pre-filled number against your own records and add deductions (80C, 80D, etc.). The portal shows you the tax under both Old and New regimes side by side.
A return isn't valid until you e-verify it within 30 days. Aadhaar OTP is the fastest path — but net banking, bank EVC, or Demat EVC all work too.
Eligibility
- You are a Resident Individual (not RNOR or NRI).
- Your total income is within the threshold prescribed for ITR-1 under the latest Finance Act.
- Your income sources are: salary, one house property (excluding loss carried forward), other sources (interest, family pension), and agricultural income up to the prescribed limit.
- You are not a director in a company, do not hold unlisted equity shares, and do not have foreign assets / foreign income.
Required documents
PAN linked with Aadhaar
Required to log in to the e-Filing portal.
Form 16 from employer
Summary of salary paid and TDS deducted, issued by your employer.
Form 26AS / AIS
Tax credit statement showing all TDS / TCS / advance tax credits. Auto-pulled by the e-Filing portal.
Bank account details
IFSC and account number for any refund.
Investment / deduction proofs
Receipts for 80C (LIC, ELSS, PPF, EPF), 80D (health insurance), 80G (donations), home loan certificate, HRA proofs.
Interest certificates
From banks / post offices for FD / SB interest.
Step-by-step process
- 1
Log in to the e-Filing portal
Go to incometax.gov.in and log in with PAN + password.
incometax.gov.in ↗ - 2
Click 'e-File → Income Tax Returns → File Income Tax Return'
Choose the relevant Assessment Year and 'Online' filing mode.
- 3
Choose ITR-1 (Sahaj)
Pick ITR-1 if you qualify. The system shows a help screen with the eligibility criteria.
- 4
Review pre-filled data
The portal pre-fills personal details, salary (from Form 16), TDS (from Form 26AS / AIS), and bank interest where available. Verify against your records and correct mismatches.
- 5
Enter deductions
Fill 80C, 80D, 80G, home loan interest, HRA, and any other applicable deductions. Choose between the Old and New tax regimes — the portal shows tax under each.
- 6
Validate and confirm tax computation
The portal calculates tax payable / refund. Verify the numbers against your own working.
- 7
Submit the return
Submit. The system generates an Acknowledgement Number.
- 8
e-Verify within 30 days
Choose Aadhaar OTP, net banking, bank EVC, or Demat EVC to e-verify. A return is not valid until e-verified.
Read the next guide →
Official website
Always confirm critical details here
incometax.gov.in
Common mistakes
- Filing ITR-1 when you have capital gains, multiple house properties, or foreign assets — you need ITR-2 instead.
- Skipping e-verification — an unverified return is treated as not filed.
- Choosing the wrong tax regime — the choice impacts your slab. The portal shows comparison, but think about future years before locking the New regime.
- Forgetting to declare savings bank interest — it's auto-fetched in AIS and a mismatch triggers a notice.
Frequently asked questions
Who cannot use ITR-1?▾
Anyone with capital gains, business / professional income, more than one house property, foreign assets, RNOR / NRI status, or income above the ITR-1 threshold.
What's the deadline?▾
31 July of the assessment year for non-audit individuals, unless extended by CBDT notification.
Do I need to attach documents?▾
No. ITR is annexure-less. Keep documents for at least 8 assessment years in case of scrutiny.
What's the difference between Form 26AS and AIS?▾
Form 26AS shows tax credits (TDS/TCS/advance tax). AIS (Annual Information Statement) is broader — it includes high-value transactions, mutual fund redemptions, interest, dividends, securities trades, etc.
Disclaimer: This guide is for informational purposes only. Government portals, document requirements, and fees can change without notice. Always verify the latest requirements on the official website before you apply. Last verified on 21 June 2026.