How to File ITR-1 Yourself: Salaried Guide (2026)

If you're salaried with a simple income, you can file your income tax return yourself in about 30 minutes — no CA needed. ITR-1 (Sahaj) is the simplest form, and the Income Tax e-filing portal pre-fills most of it. This guide walks you through it, from checking eligibility to getting your refund.

Who can file ITR-1?

You can use ITR-1 if you're a resident individual with total income up to ₹50 lakh from:

• salary or pension
• one house property
• other sources such as savings and FD interest and family pension
• agricultural income up to ₹5,000
• long-term capital gains under Section 112A (listed shares and equity funds) up to ₹1.25 lakh

You can't use ITR-1 if you're a director in a company, hold unlisted shares, have income from more than one house property, have business income, or have foreign assets or income. Use ITR-2 or another form in those cases.

Documents to keep ready

• Form 16 from your employer
• AIS (Annual Information Statement) and Form 26AS from the e-filing portal
• Interest certificates from banks and post office
• Proof of deductions if you choose the old regime (80C investments, health insurance premium, rent receipts for HRA, home loan certificate)
• Your bank account details (pre-validated on the portal) for the refund

Step-by-step: file ITR-1 online

1. Log in to incometax.gov.in with your PAN and password (or Aadhaar OTP).

2. Go to e-File → Income Tax Returns → File Income Tax Return.

3. Choose the assessment year (for income earned from April to March of the previous year) and online mode.

4. Choose Individual and then ITR-1.

5. Choose your tax regime. The new regime is the default; choose the old regime if your deductions make it cheaper.

6. Check the pre-filled data — salary, interest, TDS — against your Form 16 and AIS. Correct anything that's wrong.

7. Add any income that's missing, such as savings interest.

8. Add deductions (only allowed under the old regime, except a few like employer NPS).

9. Check the tax computation. If tax is payable, pay it through e-Pay Tax and enter the challan details. If you've paid extra TDS, you'll see a refund.

10. Submit the return.

Don't skip e-verification

Your return isn't complete until you e-verify it within 30 days of filing. The easiest way is Aadhaar OTP. You can also e-verify through net banking or a demat account, or send a signed ITR-V by post to CPC Bengaluru.

Deadlines and late fees

• The due date for salaried people (non-audit cases) is normally 31 July of the assessment year.
• You can file a belated return until 31 December, with a late fee of up to ₹5,000 (₹1,000 if total income is up to ₹5 lakh), plus interest on any tax due.
• If you notice a mistake after filing, file a revised return before the same deadline.

Getting your refund

Refunds are paid to your pre-validated bank account, usually within a few weeks of e-verification. Track the status on the portal under Refund status, or on the NSDL/Protean refund tracker.

Common mistakes

• Not reporting savings or FD interest because "the bank already deducted TDS" — the interest is still taxable income.
• Choosing the wrong regime or forgetting to tell your employer, causing a TDS mismatch.
• Claiming deductions without proof — keep receipts in case of a notice.
• Not checking AIS, so income in AIS is missing from your return.
• Forgetting to e-verify.

The new Income-tax Act

The Income-tax Act, 2025 came into force on 1 April 2026 and uses the term "tax year". Returns for income earned up to 31 March 2026 are filed under the earlier rules. The ITR form names and process may change for later years, so check the portal each year.

Frequently asked questions

Do I need to file ITR if my income is below the taxable limit?

It's not compulsory if your income is below the basic exemption limit and no special condition applies, but filing helps you claim TDS refunds and serves as income proof for loans and visas.

Can I file ITR-1 without Form 16?

Yes. Use your salary slips, AIS and Form 26AS to enter your salary and TDS.

How do I report HRA in ITR-1?

Enter the HRA exemption under the "Allowances exempt under Section 10" schedule — this is only available under the old regime.

What if AIS shows income that isn't mine?

Give feedback on the AIS item on the portal, saying it's incorrect or a duplicate, before you file.

Can I change my tax regime while filing?

Yes. Salaried people without business income can choose either regime every year when filing.