Mitali
ITR-1 (Sahaj) is the income tax return suitable only for resident individuals having salary or pension income with a simple sources of income:
- Savings or Fixed Deposit Interest.
- Rental income from up to two house properties
- Long-Term Capital Gains (LTCG) up to ₹1.25 lakh under section 112A.
- Agricultural income up to Rs.5000.
Before Filing ITR-1 You Must Check
- AIS (Annual Information Statement) which contains details of Salary, Interest income, Dividend income,
- Securities transactions, TDS, Other financial transactions.
- TIS (Taxpayer Information Summary)
- Download and review Form 26AS as it show records of TDS deducted, TCS, Advance tax paid, Self-assessment tax, High-value transactions and that must be matched with Form 16.
Which Tax Regime To Choose?
The New Tax Regime is the default option while filing ITR.
If you remain under the New Tax Regime:
- Salaried taxpayers can claim the standard deduction of Rs.75,000
- Most exemptions and deductions available under the new tax regime are not allowed but if your income is up to Rs.12 lakh, then it can be tax-free depending on slabs.
Note: If you want to claim allowances such as home loan interest, HRA benefits or Chapter VI-A deductions, you must choose Old Regime instead of the default New Regime.
Process to File ITR-1 Using Form 16
Step 1: Login to the Income Tax Portal
Visit the Income Tax e-filing portal and log in using your PAN and password.
If you forget your password, click on "Forget password" and create a new password via Aadhaar OTP.
Step 2: Start Filing
Choose "File now" mentioned in 1st page (File your return for the year ended on 31 Mar 2026) → Start New Filing → Individual → Proceed → ITR-1 (Sahaj) — New Regime is default. If required switch to Old Regime only if you need exemptions/deductions.
Select reason for filing or follow portal prompts like “My taxable income is above basic exemption limit” or choose “Others” if unsure.
Step 3: Verify Pre-Filled Information
The portal automatically imports data from AIS, TIS and Form 26AS. Review every field carefully before proceeding, if required you can edit the fields.
Step 4: Personal Information
Verify - Name, PAN, Aadhaar, Mobile Number, Email ID, Address, Bank Account Details.
Ensure your bank account is pre-validated for receiving refunds.
Step 5: Enter Salary Details in B1 (Income from salary)
Use Form 16 to fill salary information.
Verify - Gross Salary, Allowances, Taxable Salary, TDS deducted.
Claim the standard deduction Rs.75,000 under the New Regime.
If there is exempt allowances under section 10 as per Form 16 you can enter the same.
Step 6: Report Income from House Property in B2
If you own one or two residential properties, enter:
- Property details
- Rental income (if any)
- Self-occupied property details
Step 7: Add Income from Other Sources
Such as savings interest, FD interest, previous refund interest, part-time earnings in "any other".
Do not skip any interest income reflected in AIS.
Step 8: Report Capital Gains in C3(a)
If eligible under ITR-1, report Long-Term Capital Gains arising from listed equity shares or equity-oriented mutual funds within the prescribed limit.
Step 9: Verify computed tax liability and claim of rebate
After entering incomes, the portal displays tax liability- you must check the computed tax and rebate under section 87A.
If TDS has been deducted in excess, the return can show a refund due. You will receive the excess as refund upon processing.
Step 10: Preview Your Return
Click on "Preview & Submit" to run internal validations. Common validation issues: mismatch in primary vs secondary address, missing bank account for refund, or inconsistent entries - the portal flags these and lets you correct them before submission.
After fixing validation errors, perform final validation (Go to Validation) — the portal confirms "Validation successful" before verification step
Step 11: E-Verify Your ITR
Complete the filing process using any of the following:
- Aadhaar OTP
- Net Banking
- Bank EVC
- Demat EVC
Aadhaar OTP is generally the fastest option.
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