AY 2026-27 Tax Filing Guide

Complete ITR-1 Filing Guide for AY 2026-27

Learn who can file ITR-1, documents required, last date, refund process, AIS verification, Form 16 details and step-by-step income tax return filing process for salaried employees.

File ITR Online @ ₹118

What is ITR-1?

ITR-1 (also called Sahaj) is the income tax return form used mainly by salaried employees and pensioners. It is one of the simplest income tax forms available for individuals with basic income sources.

ITR-1 is generally used when income comes from:

  • Salary or pension income
  • Interest from savings account or FD
  • One or two house properties
  • Agricultural income up to ₹5,000
AY 2026-27 ITR-1 can generally be used by resident individuals having total income up to ₹50 lakh. :contentReference[oaicite:0]{index=0}

Who Can File ITR-1?

  • Salaried employees
  • Pensioners
  • Individuals with income up to ₹50 lakh
  • People having bank interest income
  • Individuals with one or two house properties
  • Resident individuals

Who Cannot File ITR-1?

  • Business owners with business income
  • Freelancers with professional income
  • People having foreign assets
  • Directors in companies
  • Individuals with income above ₹50 lakh
  • Complex capital gain cases

Documents Required for ITR-1 Filing

  • PAN Card
  • Aadhaar Card
  • Form 16
  • Salary Slips
  • Bank Account Details
  • AIS (Annual Information Statement)
  • Form 26AS
  • Investment Proofs
  • Home Loan Statement (if applicable)
  • Interest Certificates

ITR-1 vs Other ITR Forms

ITR Form Suitable For
ITR-1 Salaried Individuals
ITR-2 Capital Gains / Multiple Properties
ITR-3 Business & Professional Income
ITR-4 Presumptive Taxation

Last Date to File ITR-1 for AY 2026-27

The due date for filing ITR-1 for salaried individuals is generally 31 July 2026 unless extended by the Income Tax Department. :contentReference[oaicite:1]{index=1}

Filing early helps avoid last-minute portal issues, refund delays and late filing fees.

How to File ITR-1 Online?

  1. Collect Form 16, AIS and Form 26AS
  2. Check salary, TDS and interest details
  3. Select old or new tax regime
  4. Calculate deductions and tax liability
  5. Prepare and verify ITR-1 details
  6. Submit return and e-verify
  7. Download ITR-V acknowledgement

Frequently Asked Questions

Can I file ITR-1 without Form 16?

Yes. AIS, salary slips and Form 26AS can help prepare the return.

Is Form 26AS important?

Yes. It helps verify TDS, tax payments and other financial transactions.

Can I revise my ITR later?

Yes. Revised return can be filed if mistakes are found after original filing.

File Your Salary ITR Online

Affordable expert-assisted salary ITR filing with AIS and Form 26AS verification.

Start Filing @ ₹118