26 March 2026 · 49Tax
How to File ITR-1 Online for Salaried Employees (AY 2026-27)
A step-by-step guide to filing your ITR-1 income tax return online if you are a salaried employee in India. Covers Form 16, deductions, and JSON upload.
Who Should File ITR-1?
ITR-1 (also called Sahaj) is the simplest income tax return form in India. You should file ITR-1 if you meet all of the following conditions:
- You are a resident individual (not HUF)
- Your total income is up to Rs 50 lakh
- Your income comes from salary/pension, one house property, and other sources (interest, dividends under Rs 5,000, etc.)
- You do not have capital gains from stocks, mutual funds, or property
If you have capital gains or income from more than one house property, you need ITR-2 instead.
Documents You Need
Before you start, gather the following:
- Form 16 from your employer — this contains your salary breakup and TDS details
- Bank statements or interest certificates — for savings account interest
- Investment proofs — 80C (PPF, ELSS, LIC), 80D (health insurance), NPS (80CCD1B)
- Rent receipts — if claiming HRA exemption
- PAN card and Aadhaar number
- Form 26AS or AIS — to cross-check TDS credits
Not sure how to read your Form 16? See our guide on understanding every section of Form 16.
Step-by-Step Filing Process
Step 1: Upload Your Documents
Go to 49Tax and start a new filing session. Upload your Form 16 and any other supporting documents. The AI extracts your income, TDS, and deduction details automatically.
Step 2: Review Your Personal Information
Verify your PAN, name, date of birth, and address. Make sure these match your PAN card exactly — mismatches cause processing delays.
Step 3: Verify Income Details
Check the extracted salary income, house property income, and other sources. The figures should match your Form 16 Part B. Key items to verify:
| Income Head | Where to Find It |
|---|---|
| Gross salary | Form 16 Part B, Sr. 1 |
| Exemptions (HRA, LTA) | Form 16 Part B, Sr. 2 |
| Income from house property | Computed from rent received minus standard deduction |
| Other sources (interest) | Bank statement or interest certificate |
Step 4: Claim Deductions
Review the deductions under Chapter VI-A. Common ones for salaried employees:
- Section 80C (up to Rs 1.5 lakh) — EPF, PPF, ELSS, life insurance, tuition fees
- Section 80D — Health insurance premiums (up to Rs 25,000 self, Rs 50,000 for senior citizen parents)
- Section 80CCD(1B) — Additional Rs 50,000 for NPS contributions
- Section 80TTA — Up to Rs 10,000 interest from savings accounts
Step 5: Compare Tax Regimes
49Tax automatically computes your tax liability under both the old and new regimes and shows you which one saves more. The new regime has lower rates but no deductions. The old regime lets you claim all Chapter VI-A deductions.
Read our detailed comparison: Old vs New Tax Regime — Which Saves More?
Step 6: Pay and Download JSON
Once you are satisfied with the review, pay Rs 49 and download your ITR-1 JSON file. This file is ready for upload to the income tax portal.
Step 7: Upload JSON to the Portal
Sign in to the income tax e-filing portal, navigate to e-File > Income Tax Returns > File Income Tax Return, select AY 2026-27, choose ITR-1, and upload your JSON file.
For detailed upload instructions, see our JSON upload guide.
Common Mistakes to Avoid
- Not matching Form 26AS — Ensure TDS credits in your ITR match Form 26AS. Mismatches lead to notices.
- Forgetting bank interest — Savings account interest above Rs 10,000 is taxable. FD interest is fully taxable.
- Wrong assessment year — For income earned in April 2025 to March 2026, file under AY 2026-27.
- Skipping verification — After uploading, you must e-verify within 30 days using Aadhaar OTP, net banking, or DSC.
Why Use 49Tax?
- AI document extraction — no manual data entry
- Tax regime comparison — see which regime saves you more
- Portal-ready JSON — upload directly, no copy-pasting
- Just Rs 49 — fraction of the cost of a CA