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 ↗
- Application Mode
- Online
- Validity
- Annual
- Issuing Authority
- Income Tax Department
- Online
- Available
- Offline
- Not available
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
RequiredPrimary login credential and identity verification for ITR filing.
Required to log in to the e-Filing portal.
OriginalForm 16 from employer
RequiredAuthoritative salary breakdown and TDS certificate from your employer.
Summary of salary paid and TDS deducted, issued by your employer.
PDFForm 26AS / AIS
RequiredReconciliation of TDS credits and disclosure of all income sources.
Tax credit statement showing all TDS / TCS / advance tax credits. Auto-pulled by the e-Filing portal.
PDFJSONBank account details
RequiredFor refund credit — account must be pre-validated on the e-Filing portal.
IFSC and account number for any refund.
OriginalCancelled chequeInvestment / deduction proofs
OptionalSupporting documents to substantiate deductions claimed — kept for scrutiny, not submitted.
Receipts for 80C (LIC, ELSS, PPF, EPF), 80D (health insurance), 80G (donations), home loan certificate, HRA proofs.
PDFJPGInterest certificates
OptionalTo report interest income under 'Income from Other Sources' accurately.
From banks / post offices for FD / SB interest.
PDFPhysical
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
Who issues this?
- Issuing Office
- Income Tax Department, Government of India — Centralised Processing Centre (CPC), Bengaluru
- Approving Officer
- Assessing Officer (AO) / CPC Processing Unit
- For Offline Applications
- Centralised Processing Centre, Income Tax Department, Bengaluru – 560500
What happens after applying
- 1
Preparation
Download Form 16 from employer. Download Form 26AS and AIS from the e-Filing portal. Reconcile all income and TDS figures.
- 2
Filing ITR-1 online
Log in to the e-Filing portal, choose the Assessment Year, select ITR-1, review pre-filled data, enter deductions, and compare tax under Old vs New regime.
- 3
Tax payment (if applicable)
If there is a tax payable balance after credits, pay via 'Pay Tax' on the e-Filing portal (Challan 280) before submitting.
- 4
Submission and Acknowledgement
Submit the return. An Acknowledgement Number (ITR-V) is generated.
- 5
e-Verification within 30 days
e-Verify using Aadhaar OTP, net banking, bank EVC, or Demat EVC within 30 days. Without verification, the return is invalid.
- 6
CPC processing and intimation
CPC processes the return and sends a Section 143(1) intimation. If a refund is due, it is credited to your pre-validated bank account.
Common mistakes & rejection reasons
Filing ITR-1 when you have capital gains
Why: If you sold mutual funds, shares, or property in the year, you have capital gains that cannot be reported in ITR-1. Using ITR-1 when you should use ITR-2 results in a defective return notice.
Fix: Check your AIS for any securities transactions. If capital gains exist, switch to ITR-2 before filing.
Choosing the wrong Assessment Year
Why: ITR for income earned in FY 2025-26 must be filed under AY 2026-27. Selecting the wrong AY means you have filed for the wrong year, and you will receive a defective return notice.
Fix: Confirm the Assessment Year before starting. FY (Financial Year) ends 31 March; AY starts 1 April of the following year.
Not reconciling pre-filled data with Form 16
Why: The e-Filing portal pre-fills data from Form 26AS and AIS, which may differ from the numbers on your Form 16 due to employer TDS filing delays or errors. Accepting wrong pre-filled data creates mismatches.
Fix: Cross-check every pre-filled figure against your Form 16, bank interest certificates, and AIS before confirming.
Forgetting to claim HRA exemption
Why: If you pay rent but live in a city, HRA is one of the most valuable exemptions — but it must be claimed manually. The pre-fill may not include it if not reported by your employer.
Fix: Calculate HRA exemption under Section 10(13A) and enter it in the 'Allowances exempt u/s 10' section before filing.
Not paying outstanding tax before submitting the return
Why: If the computed tax exceeds your TDS credits, there is a tax payable. Submitting without paying it results in interest under Sections 234B and 234C.
Fix: Pay the balance tax via Challan 280 ('Self-Assessment Tax') on the e-Filing portal before final submission. Enter the challan details in the return.
Not e-verifying within 30 days
Why: An unverified return is treated as not filed. No refund is processed, and you may accrue late filing penalties.
Fix: E-verify immediately after filing using Aadhaar OTP, net banking, or bank EVC.
Special situations
Income exceeds the ITR-1 eligibility threshold during the year▾
You must switch to the appropriate form (ITR-2 for most salaried individuals with capital gains or foreign income, ITR-3 for business income). Filing ITR-1 when ineligible leads to a defective return notice under Section 139(9).
You have agricultural income above the prescribed limit▾
Agricultural income up to ₹5,000 is allowed in ITR-1. If it exceeds this, the return must be filed in ITR-2 where agricultural income is reported separately (and used for tax rate purposes under partial integration).
Employer has not issued Form 16 before the filing deadline▾
You can still file ITR-1 using salary details from your payslips and TDS data from Form 26AS / AIS. Keep payslips for scrutiny. Form 16 is not submitted with the return — it is only kept for reference.
Two or more employers during the year (job change)▾
You will have two Form 16s. Combine the salary income from both and verify total TDS from Form 26AS Part A. Ensure the higher-income employer was informed of the lower employer's income for correct TDS deduction.
You opted for the New Tax Regime last year but want to switch back▾
Salaried individuals without business income can switch between Old and New regimes every year. Select the desired regime on the ITR filing page — the portal shows tax liability under both before you commit.
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.
What is the New Tax Regime and should I opt for it?▾
The New Tax Regime (introduced from FY 2020-21) offers lower tax rates but disallows most deductions (80C, 80D, HRA, etc.). The Old Regime retains all deductions. The better option depends on your deduction amounts. The e-Filing portal shows tax under both when you file.
What happens if I file ITR-1 but I was ineligible?▾
CPC sends a defective return notice under Section 139(9) giving you 15 days to file a revised return in the correct form. Respond within the deadline to avoid the return being treated as not filed.
Can I file ITR-1 if my employer has not given me Form 16?▾
Yes. You can use your payslips, bank statements, and Form 26AS / AIS to compute income and claim TDS credits. Form 16 is not submitted with the return; it is only a reference document.
How do I pay if there is a tax balance due?▾
Pay via Challan 280 (Self-Assessment Tax) on the e-Filing portal or through net banking. After payment, enter the challan serial number, BSR code, and date in the ITR before submitting.
Can I file a revised return if I made a mistake?▾
Yes. A revised return under Section 139(5) can be filed up to 31 December of the assessment year (or before completion of assessment, whichever is earlier). The revised return must be e-verified.
What is Section 87A rebate?▾
Section 87A provides a tax rebate for taxpayers whose income falls below the specified threshold. The rebate reduces the final tax liability to nil or to a minimal amount. The limit and rebate amount depend on the Finance Act for the relevant year.
What if I have FD interest income — do I need to declare it?▾
Yes. FD interest is taxable as 'Income from Other Sources'. Banks typically deduct TDS at 10% if interest exceeds ₹40,000 per year (₹50,000 for senior citizens). The gross FD interest must be declared and the TDS credit claimed.
Can a person earning below the tax slab still file ITR-1?▾
Yes. Voluntary filing is allowed and recommended. Benefits include easy visa processing, loan approvals, and carrying forward losses (if any from other heads in future forms).
Is it mandatory to report bank interest below ₹10,000?▾
Yes. All interest income must be declared, regardless of amount. The Section 80TTA deduction (up to ₹10,000 on savings account interest) reduces the taxable portion, but the gross interest must still be reported.
What is a belated return?▾
A belated return under Section 139(4) is filed after the due date (31 July) but before 31 December of the assessment year. It carries a late fee under Section 234F and cannot be used to carry forward certain losses.
How long does CPC take to process ITR-1 and issue a refund?▾
CPC processing time varies from a few weeks to a few months. Track the status via 'e-File → View Filed Returns' on the e-Filing portal.
What is the Section 143(1) intimation and what should I do with it?▾
Section 143(1) intimation is a summary notice from CPC after processing your return. It compares your declared income with what CPC computed. If there is a demand, pay it within 30 days. If there is a refund, it gets credited to your pre-validated bank account.
Official sources
- Income Tax e-Filing Portal ↗
eportal.incometax.gov.in
For filing ITR-1 online, accessing pre-filled data, and e-verifying returns.
- CBDT Income Tax Act — ITR-1 Notified Form ↗
incometax.gov.in
Official notification of the ITR-1 form for the relevant assessment year.
- Tax Calculator — Old vs New Regime ↗
eportal.incometax.gov.in
Compare your tax liability under Old and New tax regimes before filing.
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.