ITR-1 SAHAJ
Filing Guide for Salaried Individuals
A complete client‑friendly guide for AY 2026-27
- ITR-1, also called SAHAJ, is the simplest income tax return form — built for resident individuals with simple, single-source-of-income profiles.
- It is meant for salaried employees and pensioners, including those receiving family pension, with total income up to ₹50 lakh.
- For AY 2026-27, ITR-1 also covers income from up to two house properties and limited long-term capital gains under Section 112A.
- Choosing the correct form and filing on time ensures smoother processing, faster refunds, and avoids defective return notices.
Resident Individuals
Total income up to ₹50 lakh
Salaried Employees
Including those receiving family pension
House Property Owners
Up to two house properties (no brought-forward losses)
Investors
Income from interest, dividends, or other sources
Farmers
Agricultural income up to ₹5,000
Stock Market Investors
LTCG u/s 112A up to ₹1.25 lakh
| Situation | Why ITR-1 Doesn't Apply |
|---|---|
| Non-Residents & RNORs | ITR-1 is only for resident individuals — use ITR-2 or ITR-3 instead. |
| Business or Professional Income | Use ITR-3, or ITR-4 (Presumptive) if eligible. |
| More Than 2 House Properties | Or any brought-forward house property loss — use ITR-2. |
| Capital Gains Beyond 112A Limit | Any STCG, or LTCG u/s 112A above ₹1.25 lakh — use ITR-2. |
| Foreign Assets or Foreign Income | Includes signing authority in any account outside India — use ITR-2/ITR-3. |
| Director / Unlisted Equity Shares | Holding directorship or unlisted shares anytime during the year. |
| Agricultural Income Above ₹5,000 | Or lottery/horse race winnings, or income u/s 115BBDA/115BBE. |
| Claiming DTAA Relief | Foreign tax relief claims fall outside ITR-1's scope. |
ITR-1 (SAHAJ)
Salaried individuals/pensioners with simple income — salary, 2 house properties, basic deductions.
ITR-2
Individuals/HUFs with capital gains, multiple house properties, foreign income or dividends, and who don’t have Business Income.
ITR-3
Business owners, freelancers — income from profits, professional activities, multiple streams.
ITR-4 (SUGAM)
Presumptive income scheme for small businesses & professionals.
ITR-5
Partnership Firms / LLPs / AOPs / BOIs and other entities.
ITR-6
Companies (except those claiming Sec. 11 exemption).
ITR-7
Trusts / NGOs / Political parties & charitable institutions.
PAN Card & Aadhaar
Identification and linking your tax profile
Form 16
Employer-issued proof of salary income and TDS deductions
Form 26AS / AIS / TIS
Consolidated statement of TDS, taxes paid, and reported income
Bank Statements
Savings account, FD, and RD interest details
House Property Details
Rent receipts, co-owner details, home loan interest certificate
Investment Proofs
Documents for Sec 80C, 80D, 80G deductions
Capital Gains Statement
Needed only if reporting LTCG u/s 112A within ₹1.25 lakh limit
Consultation & Document Collection
We collect Form 16, Form 26AS/AIS, bank statements, and investment proofs to understand your income profile.
⏱ 1–2 daysEligibility Check & Income Computation
We confirm ITR-1 eligibility, compute income under each head, and identify the more beneficial tax regime.
⏱ 1–2 daysFiling & Submission
We file your ITR-1 securely on the official Income Tax e-Filing portal — accurately and within the due date.
⏱ Same day once readyVerification & Support
We guide you through e-verification and assist with refund tracking or any notices from the department.
⏱ Same day once filed| Filing Type | Due Date / Notes |
|---|---|
| Original Return — Sec 139(1) | 31st July 2026 — standard due date for individuals filing ITR-1 |
| Belated Return — Sec 139(4) | 31st December 2026 — late filing; late fee and interest apply |
| Revised Return — Sec 139(5) | 31st March 2027 — correct errors in the original/belated return |
Self-Filing Online
Use the pre-filled ITR-1 utility on the e-Filing portal. Best for simple, single-employer salary cases.
Expert-Assisted Filing
Our specialists confirm eligibility and handle the entire filing accurately — ideal when house property, LTCG, or multiple incomes apply.
Offline Excel / JSON Utility
Prepare your return offline before uploading. Useful for those without continuous internet access.
Filing ITR-1 Despite Ineligibility
Reporting business income, foreign assets, or capital gains beyond the limit makes the return defective.
Mismatch with AIS / Form 26AS
Unreported interest, dividend, or other income flagged in AIS can trigger a tax notice.
Wrong Tax Regime Selection
Not actively confirming old vs. new regime can mean losing eligible deductions.
Skipping the Section 24(b) Schedule
Missing loan and lender details when claiming home loan interest.
Reporting LTCG Above the Threshold
LTCG u/s 112A beyond ₹1.25 lakh makes ITR-1 invalid; ITR-2 must be used instead.
- Verify your ITR-1 immediately — via Aadhaar OTP, net banking, or by sending a signed ITR-V
- Track your refund status — monitor processing on the e-Filing portal
- Keep a copy for your records — save the acknowledgment and ITR-V for future reference
- File a revised return if needed — correct any errors within the allowed period
- Log in to the Income Tax e-Filing portal using your PAN and password
- Navigate to 'e-File > Income Tax Returns > View Filed Returns'
- Check status — your return may show as Submitted, Verified, Processed, or Refund Issued
- Refund tracking — the amount is credited to the bank account validated and linked with your PAN
Who files: Resident Individual (non-ROR) | Total Income ≤ ₹50 Lakh | Salary + 1 House Property + Other Sources
| # | Document / Information Required | Details / What to Check | Mandatory? | Source |
|---|---|---|---|---|
| A. PERSONAL / BASIC DETAILS | ||||
| 1 | PAN Card | Permanent Account Number — mandatory for filing | Yes | IT Dept / e-Filing |
| 2 | Aadhaar Number | Mandatory to link with PAN before filing | Yes | UIDAI / Aadhaar card |
| 3 | Date of Birth | As per PAN records | Yes | PAN card |
| 4 | Name as per PAN | Exact name matching PAN database | Yes | PAN card |
| 5 | Mobile No. & Email ID | OTP will be sent for e-verification | Yes | Your records |
| 6 | Bank Account Details | Account No., IFSC, Bank Name — for refund credit | Yes | Bank passbook |
| 7 | Residential Status | Resident / Non-Resident / RNOR — determine correctly | Yes | Self declaration |
| 8 | Filing Status | Self / Representative Assessee / Legal Heir | Yes | Self declaration |
| B. FORM 16 / SALARY DETAILS | ||||
| 9 | Form 16 — Part A | TDS deducted and deposited by employer; TAN of employer | Yes | Employer / HR |
| 10 | Form 16 — Part B | Detailed salary breakup — Basic, HRA, allowances, perquisites | Yes | Employer / HR |
| 11 | Salary Slips (Apr–Mar) | Month-wise gross salary for cross-checking Form 16 | Yes | Employer / HR |
| 12 | Appointment Letter / CTC Sheet | To verify salary structure and allowances | If available | Employer |
| 13 | Previous Employer Form 16 | If job changed during FY — Form 12B submitted to new employer | If applicable | Previous employer |
| 14 | Form 12BA | Statement of perquisites if taxable perquisites provided | If applicable | Employer |
| C. HOUSE PROPERTY INCOME | ||||
| 15 | Address of Property | Full address of the 2 House Properties | Yes | Property documents |
| 16 | Municipal Taxes Paid | Actual taxes paid during FY to local authority | If paid | Municipal receipts |
| 17 | Home Loan Interest Certificate | Interest on housing loan — Sec 24(b) up to ₹2,00,000 deduction | If applicable | Bank / NBFC |
| 18 | Home Loan Principal Certificate | For Sec 80C deduction on principal repaid | If applicable | Bank / NBFC |
| 19 | Co-owner Details | PAN and share % of co-owners if joint ownership | If applicable | Agreement / Records |
| D. OTHER SOURCES OF INCOME | ||||
| 20 | Bank Interest (Savings) | Sec 80TTA — up to ₹10,000 exempt; balance taxable | Yes | Bank statement / Form 26AS |
| 21 | Bank Interest (FD / RD) | Fully taxable; TDS may have been deducted | Yes | Bank statement / Form 26AS |
| 22 | Post Office Interest | Interest from PO savings / MIS / TD | If applicable | PO passbook |
| 23 | Dividend Income | Fully taxable w.e.f. AY 2021-22; check Form 26AS / AIS | If applicable | Demat statement / AIS |
| 24 | Family Pension | 1/3 or ₹25,000 (whichever lower) exempt under Sec 57(iia) | If applicable | Pension slip / certificate |
| E. DEDUCTIONS — CHAPTER VI-A | ||||
| 25 | Sec 80C Investments | LIC premium, PPF, ELSS, NSC, FD (5yr), Tuition fees, EPF, Home loan principal — max ₹1.5L | If claiming | Premium receipts / Statements |
| 26 | Sec 80CCD(1B) | NPS additional contribution — up to ₹50,000 | If applicable | NPS statement / CRA |
| 27 | Sec 80D | Health insurance premium — Self/Family/Parents | If applicable | Premium receipts |
| 28 | Sec 80TTA | Savings bank interest exemption — up to ₹10,000 | If applicable | Bank statement |
| 29 | Sec 80TTB | Sr. Citizen interest exemption — up to ₹50,000 (age ≥60) | If applicable | Bank statement |
| 30 | Sec 80G | Donations — with 80G certificate from trust/NGO | If applicable | Donation receipt + Form 10BE |
| 31 | Sec 80E | Education loan interest | If applicable | Bank certificate |
| 32 | Sec 80EEA | Additional HLoan interest (first-time buyer, stamp duty ≤45L) | If applicable | Bank certificate |
| 33 | Sec 80U / 80DD | Disability deduction — self or dependent | If applicable | Medical certificate Form 10-IA |
| F. TAX PAID DETAILS | ||||
| 34 | Form 26AS | Annual tax statement — TDS, TCS, Advance Tax, Self Assessment Tax | Yes | TRACES / e-Filing portal |
| 35 | AIS (Annual Information Statement) | Detailed income/transaction data — verify mismatch | Yes | e-Filing portal → AIS |
| 36 | TIS (Taxpayer Information Summary) | Derived summary from AIS | Yes | e-Filing portal → AIS |
| 37 | Advance Tax Challans (280) | If advance tax paid during the year | If applicable | Bank / IT portal |
| 38 | Self Assessment Tax Challan | Tax paid before filing | If applicable | Bank / IT portal |
| 39 | Form 16A | TDS on interest / rent / professional fees by deductor | If applicable | TRACES / Deductor |
| G. REGIME SELECTION | ||||
| 40 | Old vs New Regime Decision | Compare tax under both regimes before filing | Yes | Tax computation / Calculator |
Talk to a Chartered Accountant
Have questions about taxation, audit, or compliance? Fill out the form below and we'll get back to you within 24 hours.