How to File ITR-1 Online: Step-by-Step Guide for Salaried Employees (AY 2026-27)

Form 16: From your employer by June 15. Part A = TDS certificate; Part B = salary breakup, exemptions, deductions. Your primary filing document.

AIS (Annual Information Statement) and Form 26AS: Available on the Income Tax portal. AIS shows all income, TDS, and high-value transactions. Match Form 16 TDS with Form 26AS — mismatches trigger notices.

Supporting documents: bank interest certificates, 80C proofs (ELSS statements, PPF passbook, NSC certificates, LIC receipts), 80D health insurance receipts, rent receipts for HRA, and home loan interest certificate (Section 24).

Step 1: Log in at incometax.gov.in → e-File → Income Tax Returns → File Return. Select AY 2026-27, online mode, ITR-1.

Step 2: Pre-filled return loads from Form 16 and AIS. Verify each section: personal information, salary income, deductions. Do not accept pre-filled data without verification — bank interest is frequently missing.

Step 3: Choose tax regime (New or Old). The portal shows tax under both. Verify your choice matches your employer's TDS calculation.

Step 4: Review computation — total income, tax payable, TDS deducted (from Form 26AS), refund or balance due. Pay self-assessment tax via Challan 280 if balance tax is due.

Step 5: Submit and e-Verify within 30 days using Aadhaar OTP (fastest), net banking, or Demat account. Unverified returns are invalid.

Key mistakes: Not verifying pre-filled data, filing ITR-1 when capital gains require ITR-2, not declaring all bank interest and dividends, and missing the 87A rebate.

Deadline for AY 2026-27: July 31, 2026 (non-audit). Late filing until December 31, 2026 with ₹5,000 penalty (₹1,000 if income ≤ ₹5L). Revised returns can be filed until December 31.