Tax season for FY 2025-26 is now open. If you are a salaried employee, your ITR filing deadline is 31 July 2026, and filing ITR-1 (Sahaj) is straightforward when you know what to do. This step-by-step guide walks you through everything - from eligibility to e-verification.
Who Can File ITR-1 (Sahaj)?
ITR-1 is for resident individuals with simple income profiles. You can use this form if:
- Total income does not exceed Rs 50 lakh during FY 2025-26
- Income comes from salary or pension
- Income from one house property (excluding brought-forward loss)
- Interest income or income from other sources (excluding lottery/race horses)
- LTCG under Section 112A up to Rs 1.25 lakh
You cannot use ITR-1 if you have business/professional income, multiple house properties with losses, foreign assets, or crypto (VDA) income.
Documents Required
| Document | Purpose |
|---|---|
| Form 16 (Part A & B) | TDS details from employer - salary breakdown, tax deducted |
| Form 26AS / AIS | Cross-check TDS credits, interest income, high-value transactions |
| Bank account statements | Interest income from savings and fixed deposits |
| Investment proofs (80C, 80D) | LIC, PPF, ELSS, health insurance, home loan certificates |
| PAN and Aadhaar | Mandatory - must be linked before filing |
| Rent receipts / HRA documents | If claiming House Rent Allowance |
Step-by-Step: Filing ITR-1 Online
Step 1: Login to e-Filing Portal
Visit incometax.gov.in. Log in with PAN as User ID and your password. New users must register using PAN and Aadhaar.
Step 2: Select AY and Mode
Go to e-File > Income Tax Returns > File Income Tax Return. Select AY 2026-27 and Online mode. Click Start New Filing.
Step 3: Choose ITR-1
Select Individual as your status. Confirm ITR-1 (Sahaj) based on your income profile. The portal suggests the correct form if you answer a few questions.
Step 4: Review Pre-Filled Data
The portal auto-fills salary from Form 16, TDS deducted, and interest income from Form 26AS/AIS. Review every field carefully - do not blindly accept pre-filled data without cross-checking against actual documents.
Step 5: Add Chapter VI-A Deductions
- Section 80C - Up to Rs 1.5 lakh (LIC, PPF, ELSS, home loan principal, tuition fees)
- Section 80D - Health insurance premium (up to Rs 25,000 self; Rs 50,000 senior citizen parents)
- Section 80TTA - Up to Rs 10,000 savings account interest
- Section 80G - Eligible charitable donations
Step 6: Choose Tax Regime
New Tax Regime is the default for FY 2025-26. The portal computes tax under both regimes - compare and choose the one with lower liability. Salaried employees can switch regime every year.
Step 7: Pay Balance Tax (if any)
If tax liability after TDS credits is positive, pay it as Self-Assessment Tax using Challan 280 before submitting. Note the BSR Code and challan serial number.
Step 8: Submit and e-Verify
Preview your ITR, click Submit, and e-Verify within 30 days using Aadhaar OTP, net banking, or DSC. Your return is not valid until e-verified.
Key Deadlines for Salaried Employees - FY 2025-26
| Event | Date |
|---|---|
| Original ITR filing deadline (ITR-1/ITR-2) | 31 July 2026 |
| Belated return (with late fee) | 31 December 2026 |
| Revised return (for errors) | 31 March 2027 |
| Updated return (ITR-U) | Up to 31 March 2031 |
New Tax Regime: Tax Slabs for FY 2025-26
| Income Slab | Tax Rate (New Regime) |
|---|---|
| Up to Rs 3 lakh | Nil |
| Rs 3 lakh - Rs 7 lakh | 5% (Rebate u/s 87A if total income up to Rs 7 lakh) |
| Rs 7 lakh - Rs 10 lakh | 10% |
| Rs 10 lakh - Rs 12 lakh | 15% |
| Rs 12 lakh - Rs 15 lakh | 20% |
| Above Rs 15 lakh | 30% |
Common Mistakes Salaried Employees Make
- Not reconciling Form 26AS/AIS with Form 16 - mismatches trigger notices
- Forgetting to report interest from savings accounts and fixed deposits
- Not claiming HRA if paying rent but employer did not compute it
- Missing e-verification - return is invalid without it
- Choosing the wrong tax regime without comparing both computations
Why File with Regikart?
Filing ITR looks simple but errors - wrong regime choice, missing income, incorrect deductions - lead to notices and penalties. Regikart's CA team reviews your Form 16, AIS, and investment proofs to ensure your return is accurate and optimised.
| Ready to File Your ITR for FY 2025-26? Let Regikart's expert CA team handle it - accurately, on time, and stress-free. File Your ITR with Regikart: https://regikart.com/income-tax-return-filing Call / WhatsApp: +91 945 945 6700 | Email: [email protected] |
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Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Tax laws may change. Please consult a qualified Chartered Accountant for advice specific to your situation.
About the author
Ganesh
Senior Advisor at Regikart. Want to discuss this in the context of your business?
