ITR-1 Sahaj Filing Guide 2026 — How to File ITR-1 Online for Salaried Employees
By Parul Singh, GST Practitioner · ITR Filing · Updated June 2026
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Who Can File ITR-1 (Sahaj)?
In my 15+ years as a tax practitioner in Karol Bagh, New Delhi, I have filed thousands of ITR-1 returns for salaried employees across Delhi -- from government servants in Connaught Place to IT professionals in Nehru Place. ITR-1 Sahaj is the simplest income tax return form, but you must know whether you are eligible to use it.
Official Reference: Rule 12 of the Income Tax Rules 1962 prescribes the ITR forms. The CBDT notifies the forms each year. For AY 2026-27, ITR-1 is applicable to resident individuals with total income up to ₹50 lakh.
ITR-1 (Sahaj) is for you if:
- You are a resident individual (not HUF, company, or firm)
- Your total income does not exceed ₹50 lakh
- Your income is from: Salary, One House Property, Other Sources (interest, dividend, pension)
- You have income from agriculture up to ₹5,000
You CANNOT file ITR-1 if:
- You have income from more than one house property
- You have capital gains (shares, mutual funds, property)
- You have business or professional income
- You are a director in a company
- You own foreign assets or have foreign income
📍 Real Example -- Salaried Engineer in Dwarka
Rohit, a software engineer earning ₹18 lakh CTC in Dwarka, has salary income + ₹1.2 lakh interest from FD + ₹45,000 dividend income. Total: ₹19.25 lakh. He can file ITR-1 because his income is under ₹50 lakh and only from salary, one house property, and other sources. But his colleague with ₹2 lakh capital gains from selling shares must file ITR-2, not ITR-1.
Income Covered Under ITR-1
| Income Head | What Is Included |
|---|---|
| Salary | Basic, HRA, Special Allowance, LTA, Perquisites |
| One House Property | Self-occupied property including home loan interest under Section 24 |
| Other Sources | Interest from savings account, FD, dividend, family pension |
Documents Required for ITR-1 Filing
- Form 16 -- from your employer (salary details, TDS)
- Form 16A -- for TDS on other income
- Form 26AS -- consolidated TDS statement
- AIS (Annual Information Statement) -- all your financial transactions
- Bank statements -- for interest income
- Home loan certificate -- for Section 24 interest deduction
- Section 80C investment proofs -- PPF, ELSS, insurance, NPS
- PAN and Aadhaar -- mandatory for filing
💡 Pro Tip from Parul: Before filing, always download your AIS and Form 26AS from the IT portal. I have seen many clients in Connaught Place and Janakpuri get notices because they forgot to declare interest income that was already reported in their AIS. The IT department knows about your FD interest before you tell them -- so declare everything.
Step-by-Step Filing Process
- Login to incometax.gov.in with PAN and password
- Go to e-File, then Income Tax Returns, then File Income Tax Return
- Select Assessment Year 2026-27 and Online mode
- Select ITR-1 (Sahaj)
- Fill in the tabs: Personal Information, Gross Total Income, Total Deductions, Tax Paid
- Verify all details and Preview ITR
- E-Verify -- Aadhaar OTP, net banking, bank account, or demat account
📍 Real Example -- Teacher in Vasant Kunj
Sunita, a school teacher in Vasant Kunj earning ₹9.6 lakh, filed ITR-1 in just 15 minutes. Her Form 16 showed ₹9.6 lakh salary with ₹1.5 lakh Section 80C deductions (PPF + insurance). She also declared ₹38,000 FD interest. After standard deduction of ₹75,000 and Section 80TTA of ₹10,000, her taxable income was ₹6.73 lakh. Tax under new regime: ₹43,500. TDS already deducted: ₹52,000. Refund: ₹8,500. She received the refund in 25 days after e-verification.
Common Mistakes to Avoid
⚠️ Common Mistake: The biggest mistake I see in Delhi is choosing the wrong tax regime. The new regime is now the default -- if you want to use the old regime with deductions, you must file Form 10-IEA before the ITR due date. Many salaried employees in Nehru Place and Mayur Vihar miss this and end up on the new regime by default, losing out on ₹50,000 to ₹2 lakh in deductions.
- Not declaring all income -- interest, dividends, rental income all must be declared
- Wrong regime selection -- new regime is default; file Form 10-IEA for old regime
- Incorrect bank account -- refund goes to the account you mention; a typo means lost refund
- Not e-verifying -- unverified returns are invalid after 30 days
- Ignoring AIS mismatches -- if AIS shows income you have not declared, expect a notice
- Missing the deadline -- 31 July for ITR-1; belated returns attract penalty up to ₹5,000
💡 Pro Tip from Parul: Need help filing ITR-1? I offer ITR filing for salaried individuals starting at just ₹999. WhatsApp me at +91 95401 04776. I handle everything -- from downloading your AIS to claiming every deduction you deserve.
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Frequently Asked Questions
What is the last date to file ITR-1 for FY 2025-26?
The due date for ITR-1 for FY 2025-26 (AY 2026-27) is 31 July 2026. Belated returns can be filed by 31 December 2026 with penalty up to ₹5,000.
Can I file ITR-1 if I have capital gains?
No. If you have any capital gains (from shares, mutual funds, property), you must file ITR-2 or ITR-3, not ITR-1.
Is e-verification mandatory?
Yes. You must e-verify your ITR within 30 days of filing. An unverified return is treated as not filed.
Can I revise ITR-1 after filing?
Yes, you can file a revised return under Section 139(5) before the end of the assessment year or before assessment is completed.
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