ITR-1 Sahaj Filing 2026 — Complete Guide for Salaried Employees

ITR-1 (Sahaj) is the income tax return form for salaried employees — the simplest ITR form, fully pre-filled on the portal with data from your employer (Form 16) and the Annual Information Statement (AIS). Most salaried professionals can file ITR-1 in under 20 minutes.

Deadline: July 31, 2026 for FY 2025-26 (AY 2026-27).

Who Can File ITR-1?

You can file ITR-1 if: ✅ Income only from salary (one employer) ✅ One house property (owned or rented) ✅ Other sources: FD/savings interest, dividends ✅ Total income up to ₹50 lakh ✅ Agriculture income up to ₹5,000

You CANNOT file ITR-1 if: ❌ Capital gains from stocks/mutual funds/property ❌ Business or professional income ❌ Foreign income or foreign assets ❌ Income above ₹50 lakh ❌ More than one house property

→ If any of these apply, file ITR-2 (with capital gains) or ITR-4 (business/freelance).

Documents to Keep Ready

Step-by-Step: File ITR-1 in 2026

Step 1: Login to IT Portal

1. Open incometax.gov.in
2. Click "Login" → Enter PAN + Password
3. First-time user: Register with PAN → Aadhaar OTP → Set password

Step 2: Navigate to File ITR

1. Dashboard → e-File → Income Tax Returns → File Income Tax Return
2. Select Assessment Year: 2026-27
3. Select Filing Mode: Online (recommended)
4. Select Status: Individual
5. The system will suggest ITR-1 if you qualify

Step 3: Check Pre-filled Details

Personal Information Tab:

• Verify: Name, PAN, Aadhaar, mobile, email, address
• Bank account: Add your bank account (for refund) — mark one as primary

Gross Total Income Tab: The portal pre-fills from Form 16 and AIS:

Action: Cross-verify every pre-filled figure with your actual Form 16. Correct any mismatches.

Step 4: Deductions (Schedule VI-A)

If using Old Tax Regime:

If using New Tax Regime:

• Standard deduction of ₹75,000 auto-applied
• No other deductions (except NPS employer contribution)
• Lower tax slabs — better for most < ₹12 lakh income with minimal investments

Compare: Portal shows tax calculation for both regimes → Choose the one with lower tax.

Step 5: HRA Exemption (If Applicable)

If you paid rent and receive HRA from employer:

1. In Salary details section → HRA Exemption
2. Enter: HRA received (from Form 16), actual rent paid, city (metro/non-metro)
3. Portal calculates exempt HRA automatically (minimum of 3 methods)

Supporting documents needed: Rent receipts + PAN of landlord (if annual rent > ₹1 lakh).

Step 6: Tax Computation Review

The portal shows:

• Total income after deductions
• Tax calculated
• Less: TDS already deducted (from 26AS)
• Net Tax Payable or Refund Due

If tax payable > 0:

1. Click "Pay Tax"
2. Redirected to Challan 280 payment
3. Pay via UPI / net banking
4. Come back to ITR, portal reflects payment automatically (wait 15 minutes)

If refund due:

• Ensure bank account is validated on portal (My Profile → Bank Accounts)
• Refund credited automatically after processing

Step 7: Submit and E-Verify

1. Review complete → "Preview and Submit"
2. Click "Submit"
3. E-Verify immediately:
   • Aadhaar OTP (fastest — mobile must be linked to Aadhaar)
   • Net banking login (any bank)
   • Bank account EVC (one-time password from bank)
4. After verification: ITR-V acknowledgment emailed to registered email
5. Done!

Common Mistakes to Avoid

Form 16 — Understanding Key Sections

If employer hasn't issued Form 16 by June 15: You can still file using your salary slips and AIS. Form 16 is required to be issued by employers by June 15.

Tax Slab — Which Regime Is Better for You?

New Regime wins if:

• Income up to ₹7 lakh (zero tax after 87A rebate)
• Income ₹7–12 lakh with minimal 80C investments
• HRA is not a major component
• No home loan interest deduction

Old Regime wins if:

• HRA exemption is significant (high rent city — Mumbai, Bengaluru)
• Home loan interest ₹1.5–2 lakh/year
• Full 80C investments (₹1.5 lakh in PPF, ELSS, LIC)
• 80D health insurance premiums
• Total deductions exceed ₹3–4 lakh

Use IT portal's built-in tax regime comparison tool — it's accurate and shows you the difference instantly.

Frequently Asked Questions

Can I file ITR-1 if I changed jobs during the year? Yes — if both jobs were salaried, file ITR-1. Add income from both employers. Get Form 16 from both employers. Check if second employer deducted TDS at correct rate (they may not have known about first employer's income).

My Form 16 shows different income than AIS — which to follow? AIS shows what's been reported to IT dept by all parties. Form 16 is from your employer. Discrepancy usually means something was not reported correctly. Verify with your employer. Declare the correct income — matching both documents where possible.

Is it safe to rely on portal pre-filling without cross-checking? Mostly yes — pre-filling is accurate for salary income. But always check: FD interest may be partially filled, dividend income may miss small amounts, capital gains if any must be manually verified. Never submit without reviewing.

I don't have Form 16 — can I still file ITR? Yes — use your salary slips + AIS + 26AS. Form 16 is a convenience but not mandatory to file. Calculate salary income from slips, verify TDS from 26AS, claim deductions from investment receipts.

Should I file even if there's no refund and no tax due? Yes — mandatory if income exceeds ₹3 lakh (new regime). Strongly recommended for creating income records, loan eligibility, and avoiding compliance issues.