Tax guide

ITR-1 Filing Guide for AY 2026-27

Eligibility, documents, income checks, AIS/Form 26AS matching, deductions, and e-verification steps before filing ITR-1 Sahaj for AY 2026-27.

Published 2026-05-24

Confirm ITR-1 Eligibility

Check whether Sahaj is the right return before you start entering figures.

Confirm you are a resident individual eligible to use ITR-1
Check total income against the ITR-1 threshold for AY 2026-27
Confirm income heads fit ITR-1, such as salary, pension, eligible house property income, and other sources
Use another form if you have business income, ineligible capital gains, foreign assets, directorship, unlisted equity shares, or carried-forward losses

Keep every supporting record ready before using the online utility.

Form 16 from each employer for the year
AIS and Taxpayer Information Summary downloaded from the income tax portal
Form 26AS for TDS/TCS and tax payment credits
Bank interest certificates, dividend records, rent details, and home loan interest certificate if applicable
Proofs for deductions you want to claim under the old regime

Choose the regime after checking standard deduction, rebate, and old-regime deduction impact.

Calculate tax under the default new regime
Calculate tax under the old regime if you have deductions or exemptions
Check Section 80C, 80D, HRA, home loan interest, and NPS proofs before opting for old regime
Save the calculation snapshot used for your filing decision

Complete the final review before submission and e-verify within the required timeline.

Preview the return and match salary, other income, deductions, TDS, and refund/tax payable
Check bank account validation for refund credit
Submit only after correcting mismatches or documenting the reason
E-verify and save the acknowledgement number