If your total income is up to Rs 50 lakh and mostly comes from your salary, one house property, or interest, you likely need to file the ITR-1 (Sahaj) form. Filing your taxes online is straightforward, and most of your information is already pre-filled by the Income Tax Department using data from your employer, banks, and mutual fund houses.
The typical deadline to file your ITR is July 31st of the assessment year. If you miss this deadline, you may face a late filing penalty under Section 234F of up to Rs 5,000 (or Rs 1,000 if your income is below Rs 5 lakh).
Before You Start: Gather Your Documents
Keep these documents handy before you begin. Having them ready will save you from going back and forth.
ITR filing checklist
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Understanding the Key Statements
Before filing, download two critical documents from the portal. These are the government's records of your financial activity:
| Statement | What It Contains | Why It Matters |
|---|---|---|
| AIS (Annual Information Statement) | All income detected by the Income Tax Department: salary, interest, dividends, mutual fund redemptions, property sales, GST turnover, etc. | If your AIS shows income that you forgot to declare, the CPC will flag your return. Cross-check every line. |
| Form 26AS | All TDS deducted from your income by employers, banks, and clients. Also shows advance tax and self-assessment tax payments you made. | The refund or tax due that the portal calculates is based on this data. If your employer deducted TDS but it does not appear here, contact them immediately. |
How to download: Log in to the portal, go to e-File > Income Tax Returns > View Filed Returns (or Services > View AIS for AIS, Services > View 26AS for 26AS).
Step-by-Step Process to File ITR-1
Step 1: Log in to the e-Filing portal
Go to the official Income Tax e-Filing portal. Enter your PAN as the User ID and log in with your password.
Step 2: Start your return
Click on e-File in the top menu. Select Income Tax Returns and then choose File Income Tax Return.
Step 3: Select the assessment year
Pick the correct Assessment Year for the taxes you are filing (e.g., AY 2025-26 for income earned in FY 2024-25). Choose Online as the mode of filing and click Continue.
Step 4: Choose your status and ITR form
Select Individual as your status. On the next screen, choose ITR-1 from the dropdown menu and click Proceed with ITR-1. Then click Let's Get Started.
Step 5: Choose your Tax Regime
This is the most consequential decision in the entire filing process.
IMPORTANT
Old vs New Tax Regime: The portal will ask if you want to opt out of the New Tax Regime. The New Regime (default since FY 2023-24) offers lower tax rates but does not allow deductions like 80C, HRA, LTA, or 80D. If you have significant investments (PPF, ELSS, NPS, insurance premiums) or pay high rent, the Old Regime might save you more money. Use our Income Tax Calculator to compare both regimes before selecting.
The portal will also ask why you are filing. For most people, it is because their taxable income exceeds the basic exemption limit. Click Continue.
Step 6: Review your pre-filled data
You will see a screen with five main sections. Review and confirm the details in each one:
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Personal Information: Check your name, PAN, address, email, mobile number, and bank account details. Ensure the bank account where you want the refund (if any) is listed and marked as "Nominated for Refund."
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Gross Total Income:
- Salary: Pre-filled from Form 16. Cross-check with your actual Form 16. If you changed jobs mid-year, ensure both employers' incomes are included.
- House Property: Enter rental income (if you rent out a property) or claim housing loan interest deduction (Section 24, up to Rs 2 lakh for self-occupied property).
- Other Sources: Interest from savings accounts, FDs, and any other income. Check this against your AIS.
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Total Deductions (Old Regime only):
- Section 80C: PPF, ELSS, life insurance, tuition fees, home loan principal (up to Rs 1.5 lakh)
- Section 80CCD(1B): NPS contribution (additional Rs 50,000)
- Section 80D: Health insurance premiums
- Section 80TTA: Savings account interest (up to Rs 10,000 exempt)
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Tax Paid: Shows TDS deducted by your employer and banks, advance tax, and self-assessment tax already paid.
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Total Tax Liability: The portal calculates your final tax or refund based on the above sections.
Step 7: Pay any remaining tax due
If the portal shows a tax amount due, click Pay Now to clear it via the e-Pay Tax facility (Net Banking, UPI, or debit card). You must pay the full amount before submitting. Filing with unpaid tax due will result in interest charges under Section 234B and 234C.
If you paid more tax than you owe, the portal will show a refund amount. This refund will be credited to your nominated bank account after processing.
Step 8: Preview and submit
Click on Preview Return. The portal will display the complete ITR form. Check the declaration box, enter your location, and review the entire form to catch any errors. Pay special attention to income figures and deduction amounts.
If everything looks correct, click Proceed to Validation. The portal will run automated checks. Fix any validation errors before proceeding.
Step 9: e-Verify your return
After successful submission, click Proceed to Verification. You must verify your return within 30 days for the filing to be considered complete.
The fastest method is e-Verify using Aadhaar OTP:
- Select "I would like to e-Verify"
- Choose "Aadhaar OTP"
- Enter the OTP sent to your Aadhaar-linked mobile
- Submit
Once you see the success message, your ITR filing is done. You will also get a confirmation email from the Income Tax Department with an ITR-V (acknowledgement) PDF.
Common Mistakes
- Not cross-checking AIS: If your AIS shows dividend income of Rs 15,000 from a mutual fund and you did not declare it, the CPC will send a mismatch notice under Section 143(1).
- Claiming deductions under the New Regime: If you selected the New Regime but entered 80C deductions, the portal will silently ignore them. Many taxpayers think they claimed deductions when they actually did not.
- Wrong bank account for refund: If the nominated bank account is closed, frozen, or has a PAN mismatch, your refund will bounce. Verify your bank details before submitting.
- Filing ITR-1 when you should file ITR-2: If you sold stocks or mutual funds during the year (even at a loss), you must file ITR-2 because you have capital gains/losses. Filing ITR-1 in this case will result in a defective return notice.
Troubleshooting
The portal says "Aadhaar authentication failed" during e-verification: Your Aadhaar mobile number may have changed. Use an alternative verification method: Net Banking EVC, Bank Account EVC, or the Demat Account EVC option.
My Form 16 shows different numbers than the pre-filled data: The pre-filled data comes from your employer's TDS return filed with the government. If there is a mismatch, contact your employer's payroll team and ask them to file a corrected TDS return. Meanwhile, file your ITR using the correct Form 16 figures (not the pre-filled ones).
I filed but forgot to e-verify within 30 days: Your return is now treated as invalid. You must file a fresh return (not a revised return) for the same assessment year and e-verify it immediately this time.
Want help filing your taxes?
Book an expert at Cleartax to review your forms and file your return accurately.
Related Guides
- Old vs New Tax Regime: Which Saves More?
- How to Check ITR Refund Status Online
- Income Tax Refund Not Received? Common Fixes
- How to Fix an ITR Defective Return Notice
- How to Claim HRA Without Landlord PAN
Need more help?
For more information, check out our Tax & Finance guides or estimate your tax liabilities using our free Income Tax Calculator. See also the Tax Season hub for related guides.