How To File ITR-1 Sahaj Online for AY 2026–27: Eligibility, Documents and Important Changes

Taxpayers preparing to file their income tax returns for Assessment Year 2026-27 can now use the ITR-1, or Sahaj, form through the official e-filing portal at incometax.gov.in. The form remains the most widely used option for salaried individuals and pensioners with straightforward income sources, and comes with a few notable changes this year, including the ability to report income from up to two house properties.

The due date to file ITR-1 for FY 2025-26 (AY 2026-27) is July 31, 2026, for individuals who do not require a tax audit. Taxpayers who miss this deadline can still file a belated return until December 31, 2026, though this comes with a late fee and applicable interest on any outstanding tax.

Who Can File ITR-1

ITR-1 is meant for resident individuals with relatively simple income structures. It can be used by taxpayers whose total income does not exceed INR 50 lakh in the financial year, coming from salary or pension, up to two house properties, and other sources such as interest income. ITR Filing 2026: Check Your Income Tax Return Deadline and Penalty for Missing It.

From this assessment year, taxpayers can also report limited long-term capital gains under Section 112A, up to INR 1.25 lakh, provided there are no brought-forward or carried-forward capital losses. Agricultural income up to INR 5,000 is also permitted under this form.

The form cannot be used by individuals with income from business or profession, more than two house properties, capital gains above the specified limit, or foreign assets. Hindu Undivided Families (HUFs) are also not eligible to file ITR-1. Taxpayers falling into any of these categories need to use ITR-2, ITR-3, or ITR-4 instead. How To Register and Log In on the Income Tax Portal?

Documents Required Before Filing

Before beginning the filing process, taxpayers are advised to keep the following documents ready:

• Form 16 from the employer
• Form 16A, wherever applicable
• Form 26AS and the Annual Information Statement (AIS)
• Bank statements
• Housing loan interest certificates
• House rent receipts and rental agreement, if applicable
• Donation receipts, if claiming deductions
• Investment and premium payment receipts

ITR forms are annexure-less, meaning taxpayers are not required to attach these documents while filing. However, having them on hand helps in cross-checking figures and avoiding errors, particularly since the department now verifies returns closely against AIS and Form 26AS data.

Step-by-Step Process to File ITR-1 Online

According to the official user manual published by the Income Tax Department, the process to file ITR-1 online involves the following steps:

1. Log in to the e-filing portal using your user ID and password
2. On the dashboard, go to e-File, then Income Tax Returns, then File Income Tax Return
3. Select the relevant assessment year and choose the online filing mode
4. Select ITR-1 as the applicable form based on your income sources
5. Review the pre-filled information sourced from Form 16, TDS statements, AIS, and bank records, and make corrections if needed
6. Complete the relevant schedules, including deductions under Sections 80C, 80CCD, and others, which must now be selected from a drop-down menu specifying the exact clause
7. If any tax is payable, complete the payment through the e-Pay Tax facility before proceeding
8. If there is no tax liability, or if a refund is due, proceed to the Preview and Submit Return page
9. Select the declaration checkbox and proceed to validation
10. Once validation is successful, preview the return and correct any errors flagged by the system
11. Submit the return and proceed to verification

Verifying the Return

Verification is a mandatory step, and returns that remain unverified are treated as invalid. The Income Tax Department recommends e-Verification as the fastest and safest method, since it is instant and paperless.

Taxpayers who choose to verify later must complete the process within 30 days of filing. Alternatively, those opting for manual verification need to send a signed physical copy of the ITR-V acknowledgment by speed post to the Centralized Processing Center in Bengaluru within the same 30-day window. Returns that are not verified within this period are treated as invalid.

Once verification is complete, a confirmation message along with the transaction ID and acknowledgment number is displayed, and taxpayers also receive confirmation through their registered email and mobile number.

Refunds and Revisions

Taxpayers expecting a refund can track its status by logging into the e-filing portal and navigating to the View Filed Returns section under the relevant assessment year. Refunds for correctly filed and verified returns are generally processed within four to eight weeks, though the exact timeline can vary based on the complexity of the return.

If an error is discovered after submission, taxpayers can file a Revised Return. From this assessment year, the deadline to file a revised return has been extended to March 31 of the relevant assessment year, though a fee applies under Section 234I if the revision is filed after December 31.

What Else Has Changed This Year

Apart from the two-house-property provision and the drop-down requirement for deduction sections, the department has also removed acceptance of the 28-digit Aadhaar Enrolment ID, meaning only valid 12-digit Aadhaar numbers are now accepted. An additional column has also been added under the TDS schedule to specify the exact section under which tax was deducted, aimed at improving transparency in reporting.

Taxpayers are advised to match their income details carefully against AIS, Form 26AS, and bank records before submission, since even minor omissions in reporting interest or dividend income could result in scrutiny, given the department's increased reliance on third-party data verification.

(The above story first appeared on LatestLY on Jul 04, 2026 11:37 PM IST. For more news and updates on politics, world, sports, entertainment and lifestyle, log on to our website latestly.com).