ITR filing 2026: Step-by-step guide to filing ITR-1 for AY 2026-27 before the July 31 deadline

Students, salaried employees, pensioners and other taxpayers who are not required to conduct an income tax audit, can file their income tax return (ITR) on or before July 31, 2026 for AY 2026-2027. For tax year 2026-2027, the ITR filing due date is July 31, 2027

There are three ITR forms (ITR-1, ITR-2 and ITR-3) which individuals can file depending on their income sources. For example, a student who has no other income except pocket money, but has made some stock market transactions, needs to file ITR-2 or ITR-3. But if the student has not made any stock market transactions, he/she can file ITR-1.

Who can file ITR-1 for AY 2026-2027?

ITR-1 (Sahaj) can be filed by a resident individual whose total income does not exceed Rs 50 lakh during the financial year and whose income sources are relatively simple. This includes income from salary or pension, one house property, and other sources such as interest income (from savings accounts, deposits, income tax refunds, or enhanced compensation) and family pension.


Chartered Accountant Abhishek Soni, co-founder, Tax2Win, says that you can report agricultural income up to Rs 5,000 and limited long-term capital gains (LTCG) under Section 112A up to Rs 1.25 lakh, provided there are no capital losses to be carried forward.

Soni says that clubbed income of a spouse or minor can also be included, as long as it falls within the permitted income categories.

Soni says that for AY 2026-27 (for income earned during FY 2025-26), you have to disclose the name and PAN of the political party to claim a deduction for political donations under Section 80GGC for accurate reporting and proper documentation.

However, individuals with complex income sources, multiple properties, or higher capital gains are not eligible to file ITR-1 and must use ITR-2 or ITR-3 or any other ITR applicable to them.

How to file ITR-1?

Here’s a step-by-step guide on how to file ITR-1:

Step 1: You need to login to the ITR e-filing portal and use your credentials. Then you need to navigate to the e-file tab and hover your mouse over the ‘Income Tax Returns’ tab and then click on ‘File Income Tax Return’ button.

Source: ITR e-filing portal

Step 2: A new webpage opens and here you have to select the assessment yearand the mode of filing. A new webpage will open, and here you need to click on ‘Start New Filing’. Once clicked, a new webpage will open and here you need to select the ITR form. Since this article is about ITR-1 filing, we have selected ITR-1.

Step 3: A new webpage opens, and you have to answer some questions on why you want to file an ITR. Once you select the option, click on ‘Continue’. A new webpage will open and here you need to give all the information. There are five sections of information.

Source: ITR e-filing ITR portal

Step 4: As per the Income Tax Department website, in the Personal Information section of the ITR, you need to validate the pre-filled data which is auto-filled from your e-Filing profile. You will not be able to edit some of your personal data directly in the form. However, you can make the necessary changes by going to the profile section. You can edit your contact details, filing type details and bank details in the form.

In the Gross Total Income section, you need to review the pre-filled information and confirm/ edit your income source details from salary / pension, house property, long term capital gains u/s 112A, and other sources (such as interest income, family pension, etc.). You can also add details of exempt income, if any.

In the total deductions section, you need to add, delete, and confirm any deductions applicable to you to claim under Chapter VI-A of the Income Tax Act.

In the tax paid section, you need to confirm taxes paid by you in the previous year. Tax details include TDS from Salary / Other than Salary as furnished by Payer(s), TCS, Advance Tax and Self-Assessment Tax.

In the Total Tax Liability section, you need to review tax liability computed as per the validated sections and the tax regime chosen.

Once all the sections are completed, submit the ITR and e-verify it within 30 days.