Last Updated: June 2026 — FY 2025-26 (AY 2026-27) | Last Date: 31 July 2026
Salaried individuals in India need to file their Income Tax Return every year. For FY 2025-26 (AY 2026-27), the applicable form is ITR-1 (Sahaj) for most salaried taxpayers with income up to Rs. 50 lakh.
Who Should File ITR-1?
- Resident individuals with total income up to Rs. 50 lakh
- Income from salary or pension
- Income from one house property
- Income from other sources (interest, dividends)
- LTCG under Section 112A up to Rs. 1.25 lakh
Documents Required
- Form 16 from employer (Part A & Part B)
- Form 26AS and AIS (Annual Information Statement)
- PAN Card and Aadhaar Card
- Bank account statements (for interest income)
- Investment proofs (if using Old Regime — 80C, 80D, HRA etc.)
Step-by-Step: File ITR Online for FY 2025-26
- Login to incometax.gov.in with your PAN
- Go to e-File ? Income Tax Returns ? File Income Tax Return
- Select AY 2026-27 and Online mode
- Choose ITR-1 (Sahaj)
- Select New or Old Tax Regime
- Verify pre-filled data against Form 16
- Enter deductions (if Old Regime)
- Pay any remaining tax via Challan 280
- Submit and e-Verify within 30 days
New vs Old Regime for Salaried
| Feature | New Regime (Default) | Old Regime |
|---|---|---|
| Zero Tax Limit | Rs. 12,75,000 (salaried) | Rs. 5,00,000 |
| Standard Deduction | Rs. 75,000 | Rs. 50,000 |
| 80C/80D/HRA | Not available | Available |
| Best for | Income up to Rs. 12.75L or low investments | High deductions & investments |
Key Deadlines
- 31 July 2026 — Last date for salaried individuals (without late fee)
- 31 December 2026 — Belated / revised return deadline
- Late fee: Rs. 5,000 (Rs. 1,000 if income below Rs. 5 lakh)