How to File ITR-1 Online — A Complete Beginner's Guide (AY 2026-27)
You've got Form 16 open in one tab, the income tax portal login screen in another, and a July 31 deadline that keeps feeling further away than it is.
Filing ITR-1 isn't actually complicated — most of the confusion comes from nobody explaining what each screen is asking for, or what's different in this year's version. This guide fixes both.
The good news: if you're salaried with a straightforward return, filing ITR-1 is usually a 20–30 minute process once you know what each screen is asking.
This guide is for you if:
- You're a salaried employee filing ITR-1 (Sahaj)
- You have salary, bank interest, and up to two house properties
- You want to file your own return without getting lost on the portal
This guide is NOT for:
- Business or freelance income (ITR-3/4)
- Capital gains beyond the small LTCG allowance covered below
- Foreign income or assets
📋 Why This Year Is Different
A few things changed in the ITR-1 filing process this year, and one old habit just got more expensive. If you've filed before, don't assume this year's form works exactly like last year's — two of these changes affect who can even use it, and one affects everyone who files late.
| What's new for AY 2026-27 | What it means for you |
|---|---|
| Two house properties allowed | A self-occupied home plus a rented-out flat no longer forces you into the more complex ITR-2. |
| Small capital gains allowed | LTCG under Section 112A up to ₹1,25,000 (listed shares or equity mutual funds) can now stay inside ITR-1, if you have no losses to carry forward. |
| Aadhaar number is mandatory | The old Aadhaar Enrolment ID no longer works — you need your actual 12-digit Aadhaar number. |
| Deductions need exact codes | 80C, 80D, and similar deductions are picked from a dropdown with the specific clause, not typed as free text. |
🧭 Step-by-Step: Filing ITR-1 on the Portal
Log in
Go to the Income Tax Portal (incometax.gov.in) and log in with your PAN as the user ID and your portal password.
Watch for: Forgotten your password? Use Aadhaar OTP login instead of the email reset flow — it's faster and skips the wait.
Go to e-File
Click e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year 2026-27 and Online as the mode.
Watch for: It's easy to pick last year's assessment year out of habit. This return covers income earned in FY 2025-26, filed under AY 2026-27 — double-check before continuing.
Select ITR-1
Choose "Individual" as your status, then let the portal confirm your eligibility before selecting ITR-1 (Sahaj).
Watch for: You may now qualify for ITR-1 even with two house properties or a small capital gain — don't assume you need ITR-2 just because that used to be the rule.
Choose your regime
Confirm or change your tax regime for this return. The new regime is pre-selected by default.
Watch for: This single choice affects your final tax more than anything else on the form. Run both regimes through an actual calculator using this year's numbers — don't rely on what worked last year.
Not sure which regime fits you? Read our Old vs New Tax Regime comparison first.
Enter income details
Salary, house property, and other income are mostly pre-filled from your Form 16 and AIS.
Watch for: Pre-filled doesn't mean correct. Savings account interest and small fixed deposit interest are the entries most often missing or mismatched.
Claim deductions
Under the old regime, enter 80C, 80D, HRA, and other eligible deductions, selecting the specific section from the dropdown.
Watch for: Your contribution amounts and eligible investments may have changed since last year — re-check them rather than reusing last year's figures.
Verify TDS
Cross-check the TDS the return shows against your Form 16 and Form 26AS or AIS.
Watch for: A small mismatch here is one of the most common reasons refunds get held up for months — worth the extra two minutes.
Submit and e-verify
Quick check before you click submit:
- PAN and personal details are correct
- Bank account is pre-validated and selected for refund credit
- AIS and Form 26AS have been reviewed against your Form 16
- Tax regime is the one you actually meant to pick
Preview the return, submit it, then e-verify immediately using Aadhaar OTP or net banking.
Watch for: You have 30 days to e-verify after submitting. Miss that window and the return is treated as though it was never filed — the whole submission counts for nothing.
⚠️ Common Mistakes First-Time Filers Make
🚀 Skip the Manual Comparison
Before you file on the portal, run your Form 16 through ITRMate once. In under a minute, you'll know which regime saves more, get a downloadable Tax Calculation Sheet, and a personalised filing guide with your own numbers already filled in.
Try ITRMate Free →