Income tax return for salaried and pensioners, ITR-1 (Sahaj)

Send Form 16 and AIS; we pick the regime, file and e-verify.

Price: ₹999a year+ GST
Time: 1 working day after Form 130 (old Form 16), AIS and deduc...
Deadline: Due 31 July of the assessment year (31 July 2026 for AY 2026-27, now passed). After that, a belated return up to 31 December 2026 (see ITR-COR-01).

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PAN and e-filing login
Form 130 (old Form 16) from each employer
AIS, TIS and Form 168 (old Form 26AS)
Bank interest certificatesOptional
Validated bank account
Home loan interest certificateOptional
Rent and deduction proofsOptional
Equity LTCG statement, if anyOptional
Aadhaar OTP or EVC access

Time: 1 working day after Form 130 (old Form 16), AIS and deduction proofs
Deadline: Due 31 July of the assessment year (31 July 2026 for AY 2026-27, now passed). After that, a belated return up to 31 December 2026 (see ITR-COR-01).

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What this meansSee details

If you earn a salary or pension and have simple other income, you file ITR-1 every year. We check that ITR-1 is the right form, match your Form 130 (old Form 16) with AIS, pick the regime that costs you less, file it and e-verify it so your refund can be processed.

Questions people askSee details

ITR for HNI: what Schedule AL requires and why it matters
Facts
Individuals with income above ₹50L must file Schedule AL (Assets and Liabilities) in their ITR. This discloses all assets, immovable property, financial assets, jewellery, vehicles, and liabilities.
Provisions and law
IT Act, Sec 263 (old 139) | ITR-2/3 Schedule AL
Analysis
What to include: All property at cost of acquisition (not market value). Listed investments at cost. Unlisted equity at cost. Bank deposits balance as of March 31. Gold and jewellery at cost. Loans taken. Why it matters: Schedule AL is now cross-referenced with property registration data, banking data, and MCA filings. Significant discrepancies between listed assets and known transactions trigger notices. Under-reporting assets in Schedule AL is as dangerous as under-reporting income.
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Schedule FA, Foreign Asset Disclosure in ITR: What, When, How
Facts
Every ROR (Resident Ordinarily Resident) must disclose ALL foreign assets in Schedule FA of their ITR, bank accounts, property, shares, ESOPs, signing authority. Missing even one account: Black Money Act. Penalty: ₹10L per undisclosed asset. No time limit for IT to reopen. This is the one compliance you cannot skip.
Provisions and law
Black Money Act 2015; Schedule FA, ITR-2/3; FATCA / CRS; Sec 263 (old 139), mandatory filing
Analysis
FATCA is real and it works: Indian IT department receives automatic data from USA, UK, Canada, Australia, UAE (from 2024), Singapore, and 100+ countries annually. Foreign banks report Indian customers. If you haven't disclosed: IT already knows. What must be disclosed: Any bank account where you are owner OR signing authority. ESOPs of foreign company (even unvested, even zero value). Foreign property. Shares in foreign company (even a startup equity grant worth $1). Trust as beneficiary. What details are needed: For each bank account: peak balance during year (highest balance on any single day), closing balance (March 31), interest earned, account number, SWIFT/IBAN, country. For ESOPs: company name, number of shares, acquisition date, cost, value.
Conclusion
List every foreign bank account (checking, savings, FD, brokerage), include closed ones (peak balance year still needed)
List all foreign property: residential, commercial, land
List all ESOPs/RSUs from foreign company employers, even unvested
List signing authority in any foreign entity (director, trustee, authorized signatory)
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Which ITR Form to File
Facts
Selecting the correct ITR form is the most common source of defective return notices. Wrong form = return treated as invalid.
Provisions and law
Sec 263(1) (old 139(1)); Rule 164 (old Rule 12); Sec 263(7) (old 139(9)); CBDT Notif
Analysis
ITR-1 (Sahaj): Salary from one employer + FD interest + one house property. Income below ₹50L. Cannot have capital gains, business income, or foreign assets. ITR-2: Salary from multiple employers, capital gains (MF/shares/property), foreign income, more than one house property, director in company, unlisted shares. ITR-3: Business or profession income + any other income. Partnership firms also use ITR-3 equivalent. F&O traders must use ITR-3. ITR-4 (Sugam): Presumptive income under Sec 58, Income-tax Act 2025 (old Sec 44AD; business, ₹3Cr limit), Sec 58 (old Sec 44ADA; professionals, ₹75L limit), Sec 58 (old Sec 44AE; transport). Cannot have capital gains or foreign assets. ITR-5: Partnership firms, LLPs, AOPs, BOIs, not for individuals. ITR-6: Companies (not claiming 11/12 exemption). ITR-7: Trusts, political parties, research associations.
Conclusion
Identify ALL income sources for the year, salary, FD interest, MF redemptions, property sale, freelance
Download AIS, check if any income shown that you did not know about
Check if you are director in any company or hold unlisted shares (ITR-2 mandatory if yes)
Check if F&O trading happened during year (ITR-3 mandatory)
Read the full answer
Freelancer ITR: ITR-3 vs ITR-4, and Section 58 (old 44ADA)
Facts
Freelancers and independent professionals have two ITR routes. ITR-4 with Section 58, Income-tax Act 2025 (old Sec 44ADA; presumptive): declare 50% of gross receipts as income, pay tax on that, file a simple return, no books of accounts needed. ITR-3 with actual books: claim all real expenses, potentially lower taxable income but requires proper accounting. The choice saves or costs ₹50,000-₹2,00,000 per year depending on actual expense ratio.
Provisions and law
Sec 58 (old 44ADA); Specified professions; Sec 58 (old 44ADA(4)); Sec 63 (old 44AB); Sec 62 (old 44AA)
Analysis
Sec 58 (old Sec 44ADA) vs actual books, the calculation: Gross receipts ₹18L/year. Actual expenses: laptop ₹1.2L, internet ₹36K, software ₹60K, travel ₹80K, co-working ₹1.2L. Total actual expenses ₹3.96L. Actual profit = ₹18L − ₹3.96L = ₹14.04L. Under Sec 58 (old Sec 44ADA): taxable income = 50% × ₹18L = ₹9L. Tax on ₹9L vs ₹14.04L = significant difference. Sec 58 (old Sec 44ADA) gives ₹9L taxable income. Actual gives ₹14.04L. Sec 58 (old Sec 44ADA) WINS here, even with expenses, actual income is higher than 50%. Always compute both. When actual books (ITR-3) wins: If your real expenses are > 50% of receipts: ITR-3 with actual books gives lower taxable income. Example: receipt ₹20L, actual expenses ₹12L → profit ₹8L. Sec 58 (old Sec 44ADA): 50% × ₹20L = ₹10L taxable. ITR-3 actual: ₹8L taxable. ITR-3 wins. Break-even: if expenses > 50% of receipts → go actual. If expenses < 50% → Sec 58 (old Sec 44ADA) wins (simpler too). Who qualifies for Sec 58 (old Sec 44ADA): "Specified profession" list is exhaustive.
Conclusion
Check: is your profession in the Sec 58 (old Sec 44ADA) specified list? Legal, medical, engineer, architect, CA, technical consultant?
Check: gross receipts ≤ ₹75L AND ≥ 95% received via banking/digital (for extended threshold)
Compute both: 50% of gross receipts (Sec 58, old Sec 44ADA) vs actual receipts − actual expenses (ITR-3)
If Sec 58 (old Sec 44ADA) gives lower income: use ITR-4 with Sec 58 (old Sec 44ADA), simpler, no books needed
Read the full answer

The law and the portal stepsSee details

The law

Income-tax Act 1961, Sec 139(1) (now Sec 263(1)) read with Explanation 2 as substituted by Finance Act 2026
Return due 31 July for individuals with no business income and no auditSource
Income-tax Rules 1962, ITR-1 for AY 2026-27 (notified 30 March 2026, corrigendum 10 April 2026)
ITR-1 eligibility: resident, income up to ₹50 lakh, up to two house properties, Sec 198 (old Sec 112A) LTCG up to ₹1.25 lakhSource
Income-tax Act 1961, Sec 115BAC (now Sec 202)
New regime is the default; a person without business income opts out in the return itselfSource
CBDT Notification No. 2 of 2024 (31 March 2024)
Verify within 30 days of upload, else the verification date is the filing date; unverified return is invalidSource
Income-tax Act 1961, Sec 234F (now Sec 428)
Late fee ₹1,000 if total income up to ₹5 lakh, else ₹5,000Source
Income-tax Act 2025, Sec 536
Proceedings for years before 1 April 2026 continue under the 1961 ActSource
Government fee
No government fee for filing on time. Any tax due is paid as self-assessment tax through e-Pay Tax before filing. Source: https://www.incometax.gov.in/iec/foportal/newdownloads/itr/itr-UM
Late fee or penalty
If filed after 31 July: Sec 428 (old Sec 234F) fee of ₹1,000 (total income up to ₹5,00,000) or ₹5,000 (above), plus Sec 423 (old Sec 234A) interest of 1% a month on unpaid tax. Source: https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/%20income%20tax%20returns-faq and https://calcguru.in/belated-return-after-due-date/

On the portal

Login to the e-filing portal
e-File > Income Tax Returns > File Income Tax Return
Select AY 2026-27 and mode Online, then Continue
Select status, then ITR-1 and Proceed with ITR-1
Tick the reason for filing; answer the regime opt-out question (No for new regime, Yes for old regime)
Validate and confirm Personal Information, Gross Total Income, Total Deductions, Tax Paid and Total Tax Liability
If tax is payable choose Pay Now through e-Pay Tax, then return to filing
Preview, tick the declaration, Proceed to Validation, then Proceed to Verification
e-Verify Now with Aadhaar OTP, EVC or DSC; save the acknowledgement

What trips people up

Filed ITR-1 though not eligible (short-term gains, more than two properties, director, unlisted shares)
Use ITR-2 or the right form; a wrong form can be treated as defective under Sec 139(9)Source
Old regime deductions not visible in the form
Only 80CCD(2) and 80CCH show unless you answer Yes to opting out of the new regimeSource
Return submitted but not verified
Verify within 30 days; after that the verification date becomes the filing date and late fee can applySource
Form 16 figures differ from AIS
Cross-check every figure with Form 16, 26AS and AIS and correct any mismatch before filingSource
Choosing Pay Later for tax due
Pay Now is recommended; unpaid tax can make you an assessee in default and attract interestSource

People ask

I have two house properties. Can I still use ITR-1?

Yes, from AY 2026-27 ITR-1 allows income from up to two house properties.Source

Which tax regime applies if I do nothing?

The new regime is the default. Answer Yes to the opt-out question to file under the old regime.Source

I sold listed shares at a small long-term gain. Is ITR-1 allowed?

Yes, if Sec 112A long-term gains are up to ₹1.25 lakh and there are no short-term gains.Source

How long do I have to verify?

30 days from upload. A return not verified in time is treated as invalid.Source

I missed 31 July. What now?

You can file a belated return by 31 December 2026 with a late fee of ₹1,000 or ₹5,000.Source

See the full service page

Income tax return for salaried and pensioners, ITR-1 (Sahaj)

Send Form 16 and AIS; we pick the regime, file and e-verify.

Price

₹999a year+ GST

Time

1 working day after Form 130 (old Form 16), AIS and deduc...

Deadline

Due 31 July of the assessment year (31 July 2026 for AY 2026-27, now passed). After that, a belated return up to 31 December 2026 (see ITR-COR-01).

The law

Income-tax Act 1961, Sec 139(1) (now Sec 263(1)) read with Explanation 2 as substituted by Finance Act 2026
Return due 31 July for individuals with no business income and no auditSource
Income-tax Rules 1962, ITR-1 for AY 2026-27 (notified 30 March 2026, corrigendum 10 April 2026)
ITR-1 eligibility: resident, income up to ₹50 lakh, up to two house properties, Sec 198 (old Sec 112A) LTCG up to ₹1.25 lakhSource
Income-tax Act 1961, Sec 115BAC (now Sec 202)
New regime is the default; a person without business income opts out in the return itselfSource
CBDT Notification No. 2 of 2024 (31 March 2024)
Verify within 30 days of upload, else the verification date is the filing date; unverified return is invalidSource
Income-tax Act 1961, Sec 234F (now Sec 428)
Late fee ₹1,000 if total income up to ₹5 lakh, else ₹5,000Source
Income-tax Act 2025, Sec 536
Proceedings for years before 1 April 2026 continue under the 1961 ActSource
Government fee
No government fee for filing on time. Any tax due is paid as self-assessment tax through e-Pay Tax before filing. Source: https://www.incometax.gov.in/iec/foportal/newdownloads/itr/itr-UM
Late fee or penalty
If filed after 31 July: Sec 428 (old Sec 234F) fee of ₹1,000 (total income up to ₹5,00,000) or ₹5,000 (above), plus Sec 423 (old Sec 234A) interest of 1% a month on unpaid tax. Source: https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/%20income%20tax%20returns-faq and https://calcguru.in/belated-return-after-due-date/

Income tax return for salaried and pensioners, ITR-1 (Sahaj)

Pay and start

The law

On the portal

What trips people up

People ask

Pay and start

Income tax return for salaried and pensioners, ITR-1 (Sahaj)

Pay and start

The law

On the portal

What trips people up

People ask

Pay and start