How to File ITR 1 online AY 2026-27 Step by Step Guide
For Assessment Year 2026-27, the ITR-1 (Sahaj) form is applicable to taxpayers who meet specific criteria regarding their residential status, income limits, and sources of income.
Who Can File ITR-1:
- Residential Status: You must be an individual who is a resident (individuals who are “not ordinarily resident” cannot use this form).
- Income Limit: Your total income must be up to Rs. 50 lakh.
- Eligible Income Sources: Your income must be strictly derived from the following sources:
- Salaries or Pension.
- Up to two house properties (an update for AY 2026-27 replaces the previous limit of one house property).
- Other sources, such as interest from savings accounts, deposits, family pension, etc..
- Long-term capital gains (LTCG) under section 112A, but only up to a maximum limit of Rs. 1.25 lakh.
- Agricultural income up to Rs. 5,000.
Who Cannot File ITR-1:
The form explicitly prohibits the following categories of individuals from filing ITR-1, even if they meet the income limits above:
- You are a Director in a company.
- You have invested in unlisted equity shares.
- Your tax was deducted at source (TDS) under section 194N (on cash Withdrawal from Bank)
- Your income-tax is deferred on ESOPs (Employee Stock Ownership Plans).
- You hold assets (including any financial interest in any entity) located outside India.
- You have long-term or short-term capital gains, except long-term capital gain under section 112A, provided the capital gain does not exceed 1,25,000.
- You have income from agriculture is higher than Rs. 5,000
- You have more than two house properties are not eligible.
- Non-residents and RNOR (Residents not ordinarily residents) cannot file ITR 1.
- Taxpayer having income under the business or profession head are not eligible.
- Taxpayer who claims relief for foreign taxes paid or claims double taxation relief as mentioned in section 90/90A/91.
Contact Details in itr 1 ay 2026-27
When filling out the ITR-1 form for Assessment Year 2026-27, you must provide specific contact details under the “Details to be provided for communication purposes” section.
Mobile Numbers
- You are required to provide your Primary Mobile Number.
- You also have the space to provide a Secondary Mobile Number.
Email IDs
- Your Primary Email ID must be provided.
- You may optionally provide a Secondary Email ID.
Address Details The form asks for a Primary Address and also provides a section for a Secondary Address. For both addresses, you must specify the following components:
- Flat/Door/Block No.
- Name of Premises/Building/Village
- Road/Street/Post Office and Area/Locality
- Town/City/District
- State and Country
- PIN code
Selection of Tax Regime in ITR 1 AY 2026-27
When filing the ITR-1 (Sahaj) form for Assessment Year 2026-27, the selection of your tax regime is very straightforward and is located in Part A (General Information).
Here is how you declare your tax regime in the form:
- The Default Regime: The form explicitly states that the default selection is “No” (meaning you are placed in the new tax regime by default).
- Opting Out (Choosing the Old Regime): If you want to use the old tax regime, you must actively select “Yes” for field A20: “Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime?”.
- Staying in the New Regime: If you wish to have your taxes computed under the new tax regime, you simply leave the answer to this question as “No”.
Unlike the ITR-4 form, which requires detailed reporting of Form 10IEA acknowledgment numbers, filing dates, and past regime history, the ITR-1 form simply requires you to make a direct “Yes” or “No” selection in the form itself.
Salary details in ITR 1 AY 2026-27
When reporting your salary in the ITR-1 (Sahaj) form for Assessment Year 2026-27, the details must be comprehensively declared in Part B (Gross Total Income).
The sources outline a step-by-step computation for your salary income:
1. Gross Salary Breakdown You must first report your total gross salary by breaking it down into three specific statutory components:
- Salary as per section 17(1).
- Value of perquisites (non-cash benefits) as per section 17(2).
- Profit in lieu of salary as per section 17(3).
2. Exempt Allowances From the gross salary calculated above, you must subtract any allowances that are exempt from tax under Section 10.
- The e-filing utility will provide a drop-down menu for you to select the specific exempt allowances.
- Important: The form explicitly notes that you must ensure these exempt allowance amounts were already included in the gross salary figures you reported in the first step.
- Subtracting these allowances from your gross salary gives you your Net Salary.
3. Deductions under Section 16 After arriving at your Net Salary, you are allowed to claim specific statutory deductions under Section 16 to further reduce your taxable income. These include:
- The Standard deduction under section 16(ia).
- Entertainment allowance under section 16(ii).
- Professional tax under section 16(iii).
4. Final Taxable Salary The final amount, termed “Income chargeable under the head ‘Salaries'”, is automatically computed by subtracting your total Section 16 deductions from your Net Salary.
Reporting TDS on Salary In addition to the income computation in Part B, you must also report the tax your employer deducted from your salary. This is done in Schedule-TDS, where you must use the details from your Form 16 to provide your employer’s TAN, name, the gross payment subject to tax deduction, and the exact amount of tax deducted.
Income from House Properties in ITR 1 AY 2026-27
When filing the ITR-1 (Sahaj) form for Assessment Year 2026-27, you must report your income from house property under Part B2. The details required are quite similar to those in ITR-4, but with a few specific requirements for this form:
1. Number of Properties Allowed You are permitted to report income and details for up to two house properties using the ITR-1 form.
2. Property and Ownership Details For each property, you must fill out the following information:
- The complete address, including Town/City, State, Country, and PIN Code.
- Whether the property is co-owned. If it is, you must specify your percentage share, along with the names, PAN/Aadhaar numbers, and the percentage shares of all other co-owners.
3. Property Status You must declare the status of each property by selecting one of the following:
- Self-occupied
- Let out
- Deemed let out
4. Tenant Details (If Let Out) If your property is rented out, you must provide the following tenant details:
- The name(s) of the tenant(s).
- The PAN or Aadhaar number of the tenant is strictly mandatory if tax was deducted at source (TDS) under section 194-IB.
- The TAN of the tenant is mandatory if TDS was deducted under section 194-I.
5. Income Computation Elements To calculate your final taxable house property income, the form requires you to input:
- Gross rent received, receivable, or lettable value during the year.
- The amount of rent which cannot be realized.
- Tax paid to local authorities.
- Interest payable on borrowed capital (such as your home loan interest).
- Any arrears or unrealized rent received during the year.
- (Note: The form also automatically factors in a standard 30% deduction on the annual value of the property).
6. Maximum Loss Allowed and Carry Forward Limitations If your computation results in a loss, the maximum loss from House Property that you are allowed to set-off is Rs. 2,00,000.
- Important: If you wish to avail the benefit of carrying forward and setting off house property losses to future years, you cannot use ITR-1. The form explicitly instructs taxpayers to use ITR-2 to carry forward these losses.
Deduction allowed in ITR 1 AY 2026-27
When filing the ITR-1 (Sahaj) form for Assessment Year 2026-27, you are permitted to claim various deductions. These are categorized into deductions applied directly against specific income sources, and general deductions applied against your Gross Total Income.
1. Deductions from Salary Income When computing your net taxable salary in Part B1, you are allowed the following deductions under Section 16:
- Standard deduction under section 16(ia).
- Entertainment allowance under section 16(ii).
- Professional tax under section 16(iii).
2. Deductions from House Property Income When calculating your income from house property in Part B2, the form factors in two specific deductions:
- A flat 30% deduction on the Annual Value of the property.
- Interest payable on borrowed capital (e.g., interest on a home loan).
3. Deductions from Other Sources If you have income from a family pension reported in Part B3, you are explicitly allowed to claim a deduction under section 57(iia).
4. General Deductions (Part C) Part C of the ITR-1 form is dedicated to general statutory deductions that reduce your overall Gross Total Income. The e-filing utility will provide a drop-down menu for you to select and declare deductions under the following specific sections:
- 80C, 80CCC, 80CCD(1), 80CCD(1B), 80CCD(2)
- 80CCH
- 80D, 80DD, 80DDB
- 80E, 80EE, 80EEA, 80EEB
- 80G, 80GG, 80GGA, 80GGC
- 80TTA, 80TTB
- 80U
If you have an eligible deduction that does not fall under the specific codes listed above, the form also provides a catch-all option to declare “Any other Deduction as per the e-filing utility”.
ITR 1 Filing Deadline for AY 2026-27
- Original Due Date (ITR-1): 31 July 2026.
- Belated Return (Section 139(4)): 31 December 2026 (requires payment of late fees).
- Revised Return (Section 139(5)): 31 March 2027
Penalties for Missing the Deadline of ITR 1
- ₹1,000 if your total income is up to ₹5 lakh.
- ₹5,000 if your total income exceeds ₹5 lakh.
- Interest: 1% per month on any unpaid tax amount under Section 234A.
who can file itr 1 online or offline for AY 2026-27
| Mode | Who Can Use It & How |
|---|---|
| Online Mode | Available to all eligible ITR-1 filers. You log in directly to the e-Filing portal and fill out the form, which is often pre-filled with your data. |
| Offline Mode | Available to all eligible ITR-1 filers. You download the JSON or Excel Utility from the Downloads section of the portal, fill it out on your computer without internet, and then upload the generated file to the portal to submit. |
How to File ITR 1 online AY 2026-27
Step-by-Step Online Filing Process
- Login: Go to the e-Filing portal and log in using your PAN/Aadhaar number and password.
- Start Filing: Navigate to e-File > Income Tax Returns > File Income Tax Return.
- Selection:
- Assessment Year: Select 2026-27.
- Mode of Filing: Select Online and click “Continue”.
- Filing Status: Choose Individual.
- ITR Form: Select ITR-1 and click “Proceed”.
- Validate Pre-filled Data:
- Click “Let’s Get Started” and select the reason for filing (e.g., taxable income exceeds basic exemption limit).
- Review and confirm the five main sections: Personal Information, Gross Total Income, Total Deductions, Tax Paid, and Total Tax Liability.
- Note: If you want the Old Tax Regime, you must select “Yes” for the opt-out question in the Personal Information section.
- Review and Pay: Compare the calculated tax liability with your records. If there is a shortfall, use the “Pay Now” option to clear outstanding taxes via the e-pay Tax service.
- Preview and Submit: Click “Preview Return” to check for errors, then “Proceed to Validation”. Once validated, click “Proceed to Verification”.
- e-Verify: Complete the process by e-verifying your return immediately using Aadhaar OTP, Net Banking, or EVC. This is mandatory for the department to process your return.
Important Prerequisites
- Ensure your Aadhaar and PAN are linked, as an inoperative PAN can limit your filing access.
- At least one bank account must be pre-validated on the portal to receive any tax refunds.
- Cross-check your income and TDS details with your Annual Information Statement (AIS) and Form 26AS before final submission.
Important Terms To Understand In ITR-1 SAHAJ Form for AY 2026-27
Here are the important terms and concepts you need to understand when filling out the ITR-1 (Sahaj) form for Assessment Year 2026-27, based on the provided sources:
General & Filing Terms
- Representative Assessee: A person authorized to file the income tax return on behalf of the actual taxpayer.
- Seventh Proviso to Section 139(1): A specific rule that makes it mandatory to file a return—even if your income does not normally require it—if you meet certain high-expenditure conditions. These conditions include spending over Rs. 2 lakhs on foreign travel or over Rs. 1 lakh on electricity consumption during the previous year.
- Section 115BAC(6) (Opting Out): The new tax regime is the default setting for the form; if you wish to use the old tax regime, you must explicitly exercise the option to “opt out” under section 115BAC(6).
- DIN (Document Identification Number): A unique identification number that you must enter if you are filing your return in response to a specific income tax notice or order.
- TRP (Tax Return Preparer): A professional who helps prepare your tax return. If you use one, you must provide their name, their 10-digit identification PIN, and the amount they are being reimbursed.
Income & Salary Terms
- Value of Perquisites: Non-cash benefits provided by your employer, computed under section 17(2), which must be added to your base salary to calculate your Gross Salary.
- Profit in lieu of salary: Payments received from an employer instead of or in addition to regular salary, computed under section 17(3).
- Standard Deduction: A flat statutory deduction available under section 16(ia) that reduces your net taxable salary.
- Annual Value: When calculating income from a let-out house property, this is the value arrived at after subtracting any unrealized rent (rent that cannot be realized) and taxes paid to local authorities from your gross rent. The form applies a flat 30% deduction to this Annual Value.
Tax Computation & Relief Terms
- Exempt Income: Income that is reported but not subject to tax. A key example in this form is Long-Term Capital Gains (LTCG) under section 112A (up to Rs. 1.25 lakh), which must be declared under the exempt income section because no tax is payable on it.
- Rebate u/s 87A: A tax relief amount that is subtracted directly from your initial calculated tax payable.
- Health and Education Cess: An additional charge calculated at a flat rate of 4% on your tax amount after the Section 87A rebate has been applied.
- Relief u/s 89: A tax relief for situations like receiving salary arrears. The form explicitly notes that you must submit Form 10E to claim this relief.
- Fee u/s 234F and 234-I: Penalties or late fees charged for filing a belated return or a revised return of income.
- BSR Code: A specific bank branch code that must be entered, along with the challan serial number and date of deposit, when reporting any Advance Tax or Self-Assessment Tax payments you have made.
FAQs on ITR 1 filing AY 2026-27
FAQs regarding ITR-1 (Sahaj) for Assessment Year 2026-27:
Q.1 What documents one needs to submit while filing tax returns?
Essential Checklist for ITR-1 Filing (AY 2026-27)
1. Identity & Compliance Basics
- PAN and Aadhaar: Your PAN must be linked with Aadhaar for your return to be processed.
- Bank Account Details: You need the account number and IFSC for all active bank accounts. At least one must be pre-validated on the Income Tax Portal to receive your refund.
2. Income Reporting Documents
- Form 16: Issued by your employer, this provides a detailed breakdown of your salary, perquisites, and TDS.
- Annual Information Statement (AIS) & TIS: These are crucial for verifying all financial transactions (like FD interest or dividends) reported to the government.
- Form 26AS: A consolidated tax statement showing all taxes deducted (TDS) or collected (TCS) on your behalf.
- Interest Certificates: Obtained from banks or post offices to report interest earned on savings accounts and fixed deposits.
- Capital Gains Statement: Only if you are reporting the allowed LTCG up to ₹1.25 lakh from equity shares/mutual funds.
3. Deduction Proofs (If Opting for Old Tax Regime)
- Section 80C Proofs: Receipts for LIC premiums, PPF contributions, ELSS, or school fees.
- Section 80D: Medical insurance premium receipts for self and parents.
- House Rent Allowance (HRA): Rent receipts and the landlord’s PAN (if annual rent exceeds ₹1 lakh).
- Home Loan Statement: To claim interest (Section 24b) and principal repayment (Section 80C).
Pro Tip for AY 2026-27
Q.2 What are the heads under which Pension and family pension are taxable?
- Regular Pension is taxable under the head “Income from Salaries” (in Part B1 of the form).
- Family Pension is taxable under the head “Income from Other Sources” (in Part B3 of the form), where you can also claim a specific deduction under section 57(iia).
Q.3 Who is eligible to file return via paper form rather than e-filing an ITR?
Q.4 What amount will attract tax if the value of the gift is more than Rs. 50,000?
- Up to ₹50,000: The full amount is exempt.
- Exceeding ₹50,000: Every rupee of the gift is added to your total income and taxed according to your applicable slab rate.
- Example: If you receive a gift worth ₹55,000 from a friend, you are taxed on the full ₹55,000, not just the ₹5,000 excess.
Important Exceptions (Fully Tax-Free)
- Specified Relatives: Parents, spouse, siblings, and their spouses, or any lineal ascendant or descendant (e.g., grandparents, children).
- Marriage: Any gift received on the occasion of your wedding, regardless of the value or who gave it.
- Inheritance: Money or property received through a will or inheritance. [10, 11, 14, 15, 16, 17, 18]
Reporting in ITR-1
Q.5 How bank accounts are reported in ITR-1?
You must report all bank accounts held in India at any time during the previous year, excluding dormant accounts. For each account, you are required to provide the IFS Code, the Name of the Bank, your Account Number, and select the Type of account from a provided dropdown.
Q.6 Can ITR-1 be filed in case of exempt agricultural income?
Yes, you can file ITR-1, but strictly only if your exempt agricultural income is up to Rs. 5,000.
Q.7 Is it necessary to file an ITR if the annual income does not exceed Rs 400,000?
You must file a return—even if you are not otherwise required to—if you meet certain high-expenditure conditions under the Seventh Proviso to Section 139(1). You must file if you:
- Incurred expenses exceeding Rs. 2 lakhs on foreign travel.
- Incurred expenses exceeding Rs. 1 lakh on electricity consumption.
- Deposited over Rs. 1 Crore in one or more current accounts.
Q.8 Does dividend income from Mutual Funds need to be included in it?
Yes, dividend income must be included under “Income from Other Sources”. The form explicitly instructs that for dividend income, you must provide a quarterly breakup to allow for applicable relief under section 234C.
Q.9 Can I file ITR-1 if I have a House Property loan?
Yes. When computing your Income from House Property, the ITR-1 form provides a specific field to declare the “Interest payable on borrowed capital”.
Q.10 Should I file ITR-2 or ITR-1, if my maximum exempt income is more than Rs. 5,000? What much amount of income will be considered as exempt income?
If your exempt agricultural income exceeds Rs. 5,000, you are not eligible to file ITR-1. The ITR form specify that for agricultural income over Rs. 5,000, taxpayers must use a different form (like ITR-3/5). The ITR-1 form does allow reporting of another exempt income: long-term capital gains under section 112A, but this is also capped up to a maximum of Rs. 1.25 lakh.
Which Form to Choose?
- File ITR-1: If your exempt income (specifically agricultural income) is up to ₹5,000 and your total income is below ₹50 lakh.
- File ITR-2: If your exempt income exceeds ₹5,000. Even if all other conditions for ITR-1 are met, this higher exempt amount mandates the more detailed ITR-2 form
What is Considered Exempt Income?
- Agricultural Income: Fully tax-free if derived from land in India, but must be reported.
- Public Provident Fund (PPF): Both the interest earned and the final maturity amount are exempt.
- Life Insurance Proceeds: Sums received from a life insurance policy (including bonuses) under Section 10(10D), subject to specific premium conditions.
- Gratuity & Commuted Pension: Amounts received upon retirement, up to specified legal limits.
- Scholarships: Any amount received specifically to meet educational costs.
- Gifts from Relatives: Any value received from specified relatives or on the occasion of your wedding.
Q.11 Can I file ITR-1 if I have a Rental Income?
Yes, you can use ITR-1 if you have rental income from up to two house properties. You will select the property status as “Let out” and must declare the gross rent received, taxes paid to local authorities, and your tenant’s details.
Q.12 Should Interest Income be mentioned under the head ‘Income from Other Sources’ while filing ITR-1 when TDS has already been subtracted?
Yes. You must declare interest from savings accounts, deposits, etc., under “Income from Other Sources”. Additionally, when claiming TDS credit in “Schedule TDS-2”, the form strictly states that the TDS credit can be claimed “only if corresponding receipt is being offered for tax this year”. This means you must show the income to claim the TDS.
Q.13 Do I still need to furnish my Bank Account details in the ITR if there is no refund due to me?
Yes. The form instructions explicitly state that “All bank accounts held at any time are to be reported”. Furthermore, you must select “Minimum one account” for refund credit, regardless of whether a refund is currently due.
Q.14 How can I download the Income Tax Return Form?
1. Downloading the Offline Utility (Common for ITR-1 to ITR-4)
- Step 1: Visit the Income Tax e-Filing portal.
- Step 2: Click on the ‘Downloads’ tab on the homepage.
- Step 3: Select the Assessment Year (AY 2026-27) from the dropdown menu.
- Step 4: Under the “Income Tax Returns” section, look for the Common Offline Utility (for ITR-1, 2, 3, and 4).
- Step 5: Choose the version based on your operating system (Windows or MAC) and click ‘Utility’ to download the ZIP file.
2. Downloading PDF Versions for Reference
- Step 1: Go to the Income Tax Department website.
- Step 2: Navigate to ‘Income Tax Provisions’ > ‘Income Tax Rules, 1962’ (for returns pertaining to FY 2025-26) or the newly notified sections for ‘Income Tax Rules, 2026’.
- Step 3: Select ‘Forms’ and locate the specific ITR form (e.g., ITR-1 or ITR-2) to download it in PDF format.
3. Downloading Already Filed Returns
- Step 1: Log in to the e-Filing portal with your PAN and password.
- Step 2: Go to e-File > Income Tax Returns > View Filed Returns.
- Step 3: Select the relevant year and click ‘Download Form’ or ‘Download Receipt’ (ITR-V) to save it as a PDF
Q.15 What is the meaning of ITR Json file?
Why do we use JSON?
- Lightweight: It takes up very little space.
- Machine-Readable: The tax department’s systems can read and process the data instantly without errors.
- Secure: It reduces the risk of data corruption during the upload process.
How it works in the filing process:
- Preparation: You use the Offline Utility (the software you download from the portal) to fill in your income and deduction details.
- Generation: Once you finish filling the form, you click a button called “Generate JSON.” The software bundles all your information into this
.jsonfile. - Upload: You log in to the e-Filing portal, select the relevant ITR, and upload this JSON file.
- Submission: The portal reads the file, shows you a summary, and lets you “Submit” and “e-Verify.”
Can you open it?