Income Tax Return filing is an important responsibility for every eligible taxpayer. For many salaried individuals and small taxpayers, ITR-1, also known as Sahaj, is the most commonly used income tax return form.
ITR-1 is simple compared to other ITR forms and is mainly designed for resident individuals having income from salary, pension, house property, and other sources.
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What is ITR-1?
ITR-1 Sahaj is an Income Tax Return form used by eligible resident individuals to report their income, deductions, tax paid, TDS, and refund claim to the Income Tax Department.
It is generally used by salaried employees, pensioners, and individuals having simple income details.
For AY 2026-27, ITR-1 is live on the official Income Tax e-filing portal, and online/offline filing is enabled. The Income Tax Department has also provided an ITR-1 online filing user manual for registered users.
Who Can File ITR-1?
ITR-1 can generally be filed by a resident individual whose total income is up to ₹50 lakh and income is from the following sources:
Salary income
Pension income
Income from one or up to two house properties, subject to applicable conditions
Income from other sources such as bank interest, FD interest, family pension, etc.
Agricultural income up to ₹5,000
From AY 2026-27, the official ITR-1 FAQ says income from up to two house properties can be disclosed in ITR-1, subject to conditions.
Who Cannot File ITR-1?
ITR-1 cannot be used in many cases. You should not file ITR-1 if you have:
Business or professional income
Capital gains from shares, mutual funds, property, etc.
Income from more complex sources
Foreign income or foreign assets
Agricultural income above ₹5,000
Income from lottery, horse race, gambling, etc.
Directorship in a company
Unlisted equity shares
Income where TDS has been deducted under special provisions not covered in ITR-1
Total income above ₹50 lakh
In such cases, the taxpayer may need to file ITR-2, ITR-3, or another applicable form.
Common Examples of ITR-1 Users
A salaried employee with Form 16
A pensioner receiving pension income
An individual having salary and bank interest income
A salaried person claiming TDS refund
A person having salary income and one house property income
A person having salary income, FD interest, and eligible deductions
Documents Required for Filing ITR-1
Before filing ITR-1, keep the following documents ready:
PAN card
Aadhaar card
Form 16 from employer
Form 26AS
AIS and TIS statement
Bank account details
Salary slips
Bank interest certificate
FD interest details
Home loan interest certificate, if applicable
Rent receipts, if claiming HRA
Investment proofs such as LIC, PPF, ELSS, NPS, etc.
Medical insurance premium details
Donation receipts, if applicable
Income Details Covered in ITR-1
ITR-1 mainly covers simple income sources such as:
Salary or pension
House property income
Interest from savings bank account
Interest from fixed deposits
Family pension
Dividend income, where applicable
Other simple income from other sources
All income should be properly checked with AIS, TIS, and Form 26AS before filing.
Deductions Available in ITR-1
Eligible taxpayers can claim deductions under different sections, depending on their chosen tax regime and eligibility.
Common deductions under the old tax regime may include:
Section 80C for LIC, PPF, ELSS, tuition fees, principal repayment of housing loan, etc.
Section 80D for medical insurance premium
Section 80CCD for NPS contribution
Section 80TTA for savings account interest
Section 80TTB for senior citizens
Section 24(b) for home loan interest
HRA exemption, if applicable
Under the new tax regime, many deductions and exemptions are not available, but standard deduction and some specified benefits may be available as per applicable rules.
Old Tax Regime vs New Tax Regime
While filing ITR-1, taxpayers should compare both tax regimes before submitting the return.
Old Tax Regime may be useful if you have deductions and exemptions such as LIC, PPF, ELSS, HRA, home loan interest, medical insurance, etc.
New Tax Regime may be useful if you have fewer deductions and want lower slab rates.
Choosing the correct tax regime can help reduce tax liability and maximize refund.
Step-by-Step ITR-1 Filing Process
Step 1: Visit the official Income Tax e-filing portal.
Step 2: Log in using PAN, Aadhaar, or user ID and password.
Step 3: Go to:
e-File → Income Tax Returns → File Income Tax Return
Step 4: Select Assessment Year.
Step 5: Choose filing mode as Online or Offline.
Step 6: Select status as Individual.
Step 7: Select ITR-1 Sahaj.
Step 8: Verify personal details, income details, deductions, and tax details.
Step 9: Compare TDS details with Form 26AS, AIS, and TIS.
Step 10: Check tax payable or refund amount.
Step 11: Pay self-assessment tax, if payable.
Step 12: Submit the return.
Step 13: Complete e-verification using Aadhaar OTP, EVC, net banking, or other available method.
E-Verification is Mandatory
ITR filing is not complete until the return is verified. After submitting ITR-1, the taxpayer must complete e-verification within the prescribed time.
If the return is not verified, it may be treated as invalid.
Common Mistakes While Filing ITR-1
Selecting ITR-1 even when capital gain income exists
Not reporting bank interest income
Ignoring AIS and Form 26AS mismatch
Claiming wrong deductions
Entering incorrect bank account details
Not reporting all employers in case of job change
Forgetting to pay self-assessment tax
Not completing e-verification
Filing without checking refund details
Why Professional Help is Important
ITR-1 may look simple, but mistakes in income, TDS, deductions, tax regime selection, or bank details can delay refund or create tax notices.
Professional assistance helps ensure:
Correct ITR form selection
Proper income reporting
AIS and 26AS matching
Old vs New Tax Regime comparison
Correct deduction claim
TDS refund claim
Error-free filing
Timely e-verification guidance
File ITR-1 with BDPS Associates
At BDPS Associates, we help salaried individuals, pensioners, and taxpayers file their Income Tax Return accurately and on time.
Our ITR services include:
ITR-1 filing
Form 16 checking
TDS refund claim
AIS and 26AS matching
Old vs New Tax Regime comparison
Tax saving guidance
Refund status assistance
Notice assistance
For ITR-1 filing support, contact:
BDPS Associates
Call / WhatsApp: 9326347505
WhatsApp. https://wa.me/message/5XXPXFRKNHCTP1
File your Income Tax Return accurately, safely, and on time with BDPS Associates.