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How to File ITR-1 (Sahaj) for FY 2025-26 (AY 2026-27): Step-by-Step Guide

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Introduction

If you are a salaried individual with simple income (salary, one house property and interest), ITR-1 “Sahaj” is usually the simplest way to file your Income Tax Return in India. For FY 2025-26 (AY 2026-27), the overall process on the income tax e-filing portal is expected to remain similar to AY 2025-26, where the department already provides an online utility and a common offline utility for ITR-1. Income Tax Department+1

However, forms and fine print are officially notified every year by CBDT, so you should always cross-check the latest instructions on the Income Tax Department’s website at the time of filing. The Economic Times

This blog walks you through:

  • Who can and cannot use ITR-1 (Sahaj)
  • Documents you should keep ready
  • A step-by-step guide to filing ITR-1 online
  • Common mistakes to avoid

Note: This is general information, not personalised tax advice. Always refer to the latest law and notify forms / instructions before filing.

1. Who can file ITR-1 (Sahaj)?

As per the latest available ITR-1 form for AY 2025-26, ITR-1 is meant for individuals who are: Income Tax India+1

  • Resident individuals (other than “not ordinarily resident”)
  • With total income up to ₹50 lakh
  • Having income from:
    • Salary / Pension
    • One house property (self-occupied / let out), without brought-forward loss
    • Other sources – such as interest from savings account, fixed deposits, family pension, etc.
    • Certain long-term capital gains u/s 112A up to ₹1.25 lakh (as allowed under the AY 2025-26 form) Income Tax India+1

You cannot use ITR-1 if you have any of the following (based on current pattern) Income Tax India+1

  • You are a Director in a company
  • You have invested in unlisted equity shares
  • Total income exceeds ₹50 lakh
  • You have more than one house property
  • You have capital gains (other than the specific LTCG u/s 112A permitted)
  • You have income from business or profession
  • You have taxable income from lottery winnings, race horses, speculative income etc.
  • You are a non-resident or “not ordinarily resident”

For FY 2025-26 (AY 2026-27), eligibility is expected to follow a similar pattern, subject to changes in the final notification by CBDT. Always check the updated instructions in that year’s ITR-1 form. Income Tax India+1

2. Understand tax regime choice (Old vs New)

Since Budget 2023, the New Tax Regime u/s 115BAC(1A) has become the default regime, and this continues in AY 2025-26; the ITR-1 online form auto-selects the new regime unless you choose to opt out and go with the old regime. Income Tax Department+1

For FY 2025-26 (AY 2026-27):

  • Expect the New Regime to continue as default, unless the law is changed.
  • If you want to use the Old Regime, you’ll likely have to explicitly choose it in the “Personal Information / Tax Regime” section, similar to AY 2025-26. Income Tax Department

Practical tip:

  • New regime → lower slab rates but very limited deductions (no 80C PF/LIC, no HRA, etc., except specified ones).
  • Old regime → higher slab rates but you can use popular deductions like 80C, 80D, 24(b) home loan interest on self-occupied property, etc.

Before you start filing, roughly compare both regimes using a calculator or consult a tax professional.

3. Documents you should keep ready

To file ITR-1 smoothly, keep the following handy:

  1. PAN and Aadhaar
  2. Form 16 from your employer(s)
  3. Salary slips (optional but useful for breakup)
  4. Form 26AS / AIS / TIS – to verify TDS, TCS and other reported incomes
  5. Bank statements / interest certificates for savings account & FDs/RDs
  6. Home loan interest certificate (if one house property with loan)
  7. Details of rent received (if property is let out), municipal taxes paid
  8. Investment proofs for deductions (if you are using Old Regime) – 80C, 80D, 80G etc.
  9. Details of advance tax / self-assessment tax paid (if any)

4. Step-by-step: How to file ITR-1 online for FY 2025-26

The Income Tax Department provides a detailed online user manual for filing ITR-1; the steps below are aligned with that flow and are likely to remain similar for AY 2026-27 as well. Income Tax Department

Step 1: Log in to the Income Tax e-filing portal

  1. Visit the official portal: https://www.incometax.gov.in
  2. Click “Login” and sign-in using your PAN (as user ID), Aadhaar / net banking etc.
  3. If you are a first-time user, register yourself (PAN, basic details, OTP verification).

Step 2: Start a new Income Tax Return

  1. Go to e-File → Income Tax Returns → File Income Tax Return.
  2. Select:
    • Assessment Year (AY) 2026-27
    • Mode of filing: Online
    • Status: Individual
  3. In the next screen, choose ITR-1 (Sahaj) as the ITR form (if you meet the eligibility conditions).

Step 3: Choose reason for filing the return

You’ll be asked “Why are you filing the return?” (e.g.,

  • Income more than basic exemption limit
  • You want to claim a refund
  • You meet specified conditions even if income is below limit, etc.)

Choose the appropriate option based on your situation.

Step 4: Select your tax regime

In the “Personal Information” section, a question will appear about opting out of the new tax regime (wording may be similar to AY 2025-26, where “No” is auto-selected and you choose “Yes” to opt out). Income Tax Department

  • Choose New Regime (default) or
  • Opt for Old Regime if it benefits you more.

Once selected and confirmed, changing it later within the same filing can be restricted, so decide carefully.

Step 5: Fill “Personal Information” section

Check and confirm:

  • Name, Date of Birth, Gender
  • PAN, Aadhaar, Address
  • Contact details – mobile, email
  • Employer type – Government, PSU, Other
  • Residential status (Resident)

Most fields will be pre-filled from your profile. Update only if incorrect.

Step 6: Fill “Gross Total Income” – Salary, House Property & Other Sources

A. Salary / Pension

  • Click the Income from Salary section.
  • If your employer has correctly filed TDS (Form 24Q) and linked your PAN, your salary details may be pre-filled from Form 16 / AIS. Income Tax Department
  • Cross-check with Form 16 – particularly:
    • Gross salary
    • Exempt allowances (HRA, LTA etc. for Old Regime)
    • Standard deduction (usually ₹50,000)
    • Perquisites, retirement benefits if any

Correct any mismatch manually.

B. Income from One House Property

You can report only one property in ITR-1 (self-occupied or let out). Income Tax Department

  • For self-occupied:
    • Annual value is usually taken as nil.
    • You can claim home loan interest u/s 24(b) (subject to limits and regime).
  • For let-out property:
    • Enter rent received, municipal taxes paid.
    • 30% standard deduction is auto-applied to Net Annual Value.
    • Interest on home loan is deductible as per rules.

C. Income from Other Sources

Include:

  • Interest from savings bank accounts
  • FD / RD interest
  • Interest from recurring deposits, corporate bonds, etc.
  • Family pension, if applicable

Avoid double counting: if AIS/26AS already show interest, make sure your own workings match.

If you have dividends or certain LTCG up to ₹1.25 lakh u/s 112A, you may still be able to use ITR-1 as per the AY 2025-26 form, but watch for any rule change when AY 2026-27 is notified. Income Tax India+1

Step 7: Claim deductions under Chapter VI-A (80C, 80D etc.)

This section applies mainly if you are under the Old Tax Regime (many of these are not allowed in the New Regime).

Common deductions:

  • Section 80C – PF, PPF, ELSS, Life Insurance, Principal on home loan, tuition fees etc. (limit ₹1.5 lakh)
  • Section 80CCD(1B) – NPS additional ₹50,000 (over 80C)
  • Section 80D – Medical insurance premiums, health check-up
  • Section 80G – Donations to approved funds
  • Other deductions, where eligible (80E, 80TTB for senior citizens etc.)

Enter the amounts with proper breakup as asked in the schedule.

Step 8: Review “Tax Paid” – TDS, TCS & Self-Assessment Tax

In Schedule TDS/TCS/Taxes Paid:

  • Verify TDS on salary from Form 16
  • Verify TDS on interest, other incomes from Form 26AS / AIS
  • Add details of advance tax or self-assessment tax you may have paid (Challan details).

The portal will compute:

Total tax liability – (TDS + TCS + Advance Tax + Self-assessment tax)

This results in either tax payable or refund.

Step 9: Preview, validate and confirm all sections

The portal typically shows a section-wise summary: Personal Info, Gross Total Income, Deductions, Tax Paid, etc. Income Tax Department

  1. Use “Validate” / “Confirm” at the end of each section to check for errors.
  2. In the final screen, click “Preview Return” to see Form ITR-1 summary.
  3. Make sure:
    • Your name, PAN, address, bank details (for refund) are correct.
    • Bank account selected for refund is pre-validated and EVC-enabled, as required by the portal.

Step 10: Submit and e-Verify ITR-1

Once satisfied:

  1. Click “Proceed to Verification” and then “Submit Return”.
  2. You must e-verify your ITR within the stipulated time (currently 30 days from filing, as per recent CBDT notification; always check latest rule).
  3. E-verification options typically include: Income Tax Department
    • Aadhaar OTP
    • Net banking / bank account EVC
    • Demat account EVC
    • Digital Signature Certificate (DSC – for certain cases)

After successful e-verification, your ITR-1 is considered duly filed and you’ll receive an ITR-V acknowledgement.

5. Due date for filing ITR-1 for FY 2025-26

For non-audit individual taxpayers, the statutory due date is generally 31 July following the end of the financial year. So for FY 2025-26, the due date would be 31 July 2026, unless extended by CBDT by way of notification (as it has done in several past years). Google Translate

If you miss the original due date, you may still file a belated or updated return but with additional interest, late fee, and with some restrictions.

6. Common mistakes to avoid

  1. Choosing wrong ITR form
    • If you don’t meet ITR-1 conditions (e.g., have business income, more than one house property, large capital gains), choose another applicable form such as ITR-2/3. Income Tax India+1
  2. Ignoring AIS/26AS mismatch
    • If your income or TDS in ITR does not match AIS/26AS, your case may get flagged for mismatch notices.
  3. Wrong tax regime choice
    • Once you file under a particular regime, changing it later may be restricted or not permitted in some cases. Decide before filing.
  4. Not updating bank details
    • Incorrect IFSC / account number will delay your refund. Make sure the refund account is pre-validated.
  5. Forgetting e-verification
    • Filing is incomplete without e-verification. If not done within the allowed time, the return is treated as not filed.
  6. Skipping exempt incomes
    • Even if some incomes are exempt (e.g., certain allowances, PF withdrawals etc.), they may still need to be disclosed in specified schedules.

7. Quick recap

  • Check eligibility for ITR-1 (resident individual, income ≤ ₹50 lakh, simple sources).
  • Compare old vs new tax regime before starting the return.
  • Keep Form 16, 26AS/AIS, interest certificates, investment proofs ready.
  • Use the Income Tax e-filing portal to file online ITR-1 for AY 2026-27.
  • Carefully fill salary, house property, other sources, deductions and tax paid schedules.
  • Preview, submit and e-verify your ITR-1 within the stipulated time.

If you are unsure about regime selection, capital gains reporting or house property nuances, it’s wise to consult a tax professional before filing.

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