ITR-1 Sahaj Online Filing for Salaried Employees - FY 2025-26 (AY 2026-27)

ITR-1 Sahaj is for resident individual taxpayers with total income up to ₹50 lakh from salary/pension, one house property (self-occupied or rented), and other specified sources like bank interest, FD interest, family pension, dividend. You must be a resident Indian without business income, professional income, capital gains (LTCG/STCG), multiple properties, lottery winnings, or directorship. NRI and RNOR taxpayers cannot file ITR-1 and must use ITR-2 or applicable forms.

The statutory due date for filing ITR-1 Sahaj for FY 2025-26 (AY 2026-27) is 31st July 2026 for all salaried individuals and pensioners. Missing this deadline attracts mandatory late filing fees of ₹1,000 (if income ≤ ₹5 lakh) or ₹5,000 (if income > ₹5 lakh) under Section 234F, plus interest charges under Sections 234A, 234B, and 234C on outstanding tax liability. Belated returns can be filed till 31st December 2026 under Section 139(4) with applicable penalties.

Yes, salaried employees can file ITR-1 Sahaj if they have rental income from exactly one house property (self-occupied or let-out) along with salary income, provided total income doesn't exceed ₹50 lakh and all other eligibility criteria are met including resident status. However, if you own two or more house properties or have brought forward house property loss from earlier years, you must file ITR-2 instead of ITR-1 for AY 2026-27.

No, NRI (Non-Resident Indians) and RNOR (Resident Not Ordinarily Resident) individuals cannot file ITR-1 Sahaj regardless of income sources. ITR-1 is exclusively for resident individual taxpayers only as per Section 6 of the Income Tax Act. Non-residents must file ITR-2 or other applicable ITR forms based on their income sources including foreign salary, capital gains, or business income for FY 2025-26 (AY 2026-27).

Yes, Aadhaar-PAN linking is absolutely mandatory for filing Income Tax Returns including ITR-1 Sahaj as per Section 139AA of the Income Tax Act. Salaried employees must link Aadhaar with PAN before filing ITR for FY 2025-26 (AY 2026-27). Aadhaar linking enables quick e-verification through Aadhaar OTP, faster refund processing, and is essential for tax compliance. Link Aadhaar-PAN online through the Income Tax e-filing portal or via SMS to 567678 or 56161.

Form 26AS is your Annual Tax Credit Statement (Tax Passbook) available on the Income Tax e-filing portal showing complete details of TDS (Tax Deducted at Source) from salary, bank interest, other payments; TCS (Tax Collected at Source); advance tax and self-assessment tax paid; refunds received; and high-value transactions reported to IT Department for FY 2025-26. It's crucial to verify and reconcile Form 26AS with Form 16, salary slips, and bank interest certificates before filing ITR-1 to claim correct TDS credit, avoid mismatches, prevent notices, and eliminate refund delays.

Yes, salaried employees can claim both Section 80C deduction (up to ₹1.5 lakh for LIC, PPF, ELSS, EPF, home loan principal, NSC, tuition fees, etc.) and additional Section 80CCD(1B) deduction (up to ₹50,000 for National Pension System contributions) in the same financial year in ITR-1 Sahaj. These are separate deduction limits, so your total tax saving deduction under 80C + 80CCD(1B) can go up to ₹2 lakh (₹1.5 lakh + ₹50,000), helping you save approximately ₹62,400 in taxes at the highest 30% tax slab for FY 2025-26.

Old Tax Regime allows salaried employees to claim all deductions under Sections 80C (₹1.5 lakh), 80D (health insurance), 80E (education loan), 80G (donations), 80TTA/TTB (bank interest), HRA exemption, home loan interest deduction, etc., but has higher tax slab rates. New Tax Regime offers lower tax slab rates but restricts most deductions (only allows standard deduction, employer NPS, family pension deduction). For FY 2025-26, you can choose between both regimes in ITR-1 based on your investment pattern. Calculate both options with a CA to determine which regime saves more tax for your specific income and investment profile.

After successfully filing and e-verifying ITR-1 Sahaj for AY 2026-27, income tax refunds typically take 20-45 days for processing and direct credit to your pre-validated bank account. The refund processing time depends on: timely e-verification within 30 days of filing (Aadhaar OTP, EVC, or net banking), accurate Form 26AS reconciliation without data mismatches, correct bank account details with pre-validation on e-filing portal, and overall processing load at CPC Bangalore. Track refund status online using your PAN on the Income Tax e-filing portal or NSDL TIN website for real-time updates.

Yes, salaried employees who changed jobs during FY 2025-26 and received Form 16 from multiple employers can file ITR-1 Sahaj. You need to add salary income from all employers, combine total TDS deducted by all employers as per Form 26AS, and file a single ITR-1. Ensure your current/last employer considered your previous employment salary while deducting TDS. If not properly done, you may need to pay additional tax or can claim refund if excess TDS was deducted. Include salary from all employments in Schedule S of ITR-1 with complete employer details and TDS amounts.