How to File ITR-1: A Complete Walkthrough

Who can actually use ITR-1

ITR-1 (Sahaj) is built for one specific case: a resident individual, ordinarily resident, with total income up to ₹50 lakh, coming from salary or pension, up to two house properties, interest income, and long-term capital gains under Section 112A up to ₹1.25 lakh. That's it. The moment you have business income, foreign assets, income from more than two properties, or you're an NRI, a company director, or someone with crypto gains, ITR-1 isn't available to you — you'll need ITR-2 or ITR-3 instead, and filing the wrong form gets your return treated as defective.

What to have ready before you start

• Form 16 from your employer
• Bank account details for refund credit, plus interest certificates for any savings or fixed deposits
• Proof of deductions you're claiming — 80C investments, 80D health insurance premiums, 80G donations
• Rent receipts, if you're claiming HRA and your employer hasn't already accounted for it
• Your Annual Information Statement (AIS) and Form 26AS, to cross-check what the department already has on record

The step that actually causes problems

Most ITR-1 filings don't go wrong at the form-filling stage — they go wrong because the numbers don't match what's already pre-filled from your Form 16, AIS, and 26AS. A mismatch between what your employer reported and what you're declaring is one of the most common triggers for a notice, even on a return this simple. Reconcile these three documents before you file, not after you get a query about the difference.

Filing deadline

For FY 2025-26 (AY 2026-27), the due date for individuals not requiring a tax audit is 31 July 2026. File after that and you're into belated-return territory — a late fee, interest on any tax due, and the loss of a few options you'd otherwise have had.