📋 ITR-1 (Khajanchi)
✦ Simplifying Income Tax Filing for Salaried India

ITR-1 (Khajanchi)
Filing Services

For Salaried Individuals & Simple Income Cases

ITR-1 (Khajanchi) is the simplest income tax return form — designed for resident individuals with salary, pension, one house property and other income sources up to ₹50 Lakhs. File on time, claim every eligible deduction, and receive your refund faster with zero stress.

💼 Salaried Employees 🏠 One House Property 🌾 Agri Income ≤ ₹5,000 💰 Income ≤ ₹50 Lakhs 🏦 Interest & FD Income 🧓 Pensioners
100% Accurate Filing Maximum Deductions Faster Refund CA-Assisted Service
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Deep Dive

What is ITR-1 (Khajanchi) and Why Does It Matter?

ITR-1, popularly known as Khajanchi, is the most commonly used income tax return form in India. It is prescribed by the Central Board of Direct Taxes (CBDT) under the Income Tax Act, 1961, specifically for resident individuals whose total income does not exceed ₹50 Lakhs in a financial year.

The term "Khajanchi" translates to "treasurer" — aptly describing a document that accounts for all that you have earned and contributed to the national treasury. This form was introduced to simplify the compliance burden for the vast majority of India's taxpaying workforce: salaried professionals, bank employees, government servants, pensioners, and those with modest investment income.

Filing your ITR-1 is not just a legal obligation — it is a financial identity document. Lenders, embassies, and financial institutions rely on ITR receipts to assess your creditworthiness and income stability. A consistent filing history builds trust and opens financial doors.

Key Changes in AY 2026-27

For Assessment Year 2026-27 (FY 2025-26), the CBDT has introduced several updates. The New Tax Regime is now the default regime, and taxpayers who wish to opt for the Old Regime must do so explicitly while filing. The standard deduction under the New Tax Regime has been enhanced to ₹75,000 (up from ₹50,000) for salaried taxpayers and pensioners.

FeatureDetails
Form NameITR-1 (Sahaj / Khajanchi)
Applicable ToResident Individuals only
Income LimitUp to ₹50 Lakhs
Due Date AY 2026-2731st July 2026
E-Verification Deadline30 days from filing date
Default RegimeNew Tax Regime (FY 2025-26)
Standard Deduction (New)₹75,000
Standard Deduction (Old)₹50,000

📌 ITR-1 vs ITR-2 vs ITR-4 — Which is Right for You?

  • ITR-1: Salary, Pension, 1 HP, other sources — income ≤ ₹50L
  • ITR-2: Capital gains (shares, property), foreign income/assets, 2+ house properties
  • ITR-3: Business/profession income with accounts maintained
  • ITR-4 (Sugam): Presumptive business income under Section 44AD/44ADA/44AE

Filing the wrong ITR form can lead to defective return notices. Our experts ensure you file the correct form every time.

📋 Income Heads Covered in ITR-1

  • Salary: Basic pay, DA, HRA, LTA, perquisites, bonus, arrears
  • Pension: Superannuation pension from former employer
  • House Property: Rental income or self-occupied — only ONE property
  • Other Sources: Savings interest, FD interest, dividend, post-office interest
  • Agriculture: If agricultural income ≤ ₹5,000 per year

⚠️ Common Mistakes to Avoid in ITR-1

  • Not reporting interest income from savings accounts & FDs
  • Missing TDS credits that don't appear in Form 16
  • Forgetting to disclose all bank accounts
  • Not reconciling Form 26AS with actual income
  • Filing wrong form if capital gains exist (even LTCG on equity)
  • Not e-verifying within 30 days — return is treated as not filed

💡 Pro Tip from Our CA Team

Always download your Annual Information Statement (AIS) from the Income Tax portal before filing. AIS captures all financial transactions reported by banks, mutual funds, and brokers — mismatches can trigger scrutiny notices. Cross-check AIS with your actual income before filing your return.

Eligibility Criteria

Who Should File ITR-1 (Khajanchi)?

ITR-1 is designed for resident individuals with straightforward income profiles. Check below to confirm if this form applies to you for AY 2026-27.

You CAN File ITR-1 If:

  • You are a Resident Individual (not NRI/NOR)
  • Total income is ₹50 Lakhs or below in FY 2025-26
  • You have income from Salary or Pension
  • You own or rent out One House Property only
  • Income from Other Sources — interest, FD, savings, dividend
  • Agricultural income is ₹5,000 or less per annum
  • TDS has been deducted on salary under Section 192

You CANNOT File ITR-1 If:

  • Total income exceeds ₹50 Lakhs from any source
  • You have income from Business or Profession
  • You own more than one House Property
  • You have any Capital Gains — shares, property, crypto, mutual funds
  • You have Foreign Income or hold Foreign Assets
  • You are a Director in a company or hold Unlisted Shares
  • You are an NRI or RNOR (Resident but Not Ordinarily Resident)
Documents Checklist

What Documents Do You Need?

Keep these documents ready for a smooth, accurate and fast ITR-1 filing process. All documents can be shared digitally.

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PAN & Aadhaar Card

Mandatory for identity verification and Aadhaar-OTP based e-verification of return

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Form 16 (Part A & B)

Salary details, TDS deducted, perquisites, and investment declarations from employer

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Bank Account Details

All operative bank accounts — passbook, statements, IFSC & account numbers

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Form 26AS & AIS

Tax credit statement and Annual Information Statement from income tax portal

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House Property Details

Home loan interest certificate, rental agreement, municipal tax receipts if applicable

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Investment Proofs (80C/80D)

LIC premium, PPF passbook, ELSS statements, health insurance premium receipts

Tax-Saving Guide

Deductions You Can Claim in ITR-1

Under the Old Tax Regime, ITR-1 filers can claim a wide range of deductions under Chapter VI-A. Know what you're entitled to claim before filing.

Section 80C

Life Insurance & Long-term Savings

Limit: ₹1,50,000 per year

The most widely used deduction. Covers PF/EPF contributions, PPF deposits, NSC, ELSS mutual funds, LIC premiums, tuition fees, home loan principal repayment, and 5-year tax-saving FDs.

EPF / PPF LIC Premium ELSS Tuition Fees NSC
Section 80D

Health Insurance Premium

Limit: ₹25,000–₹1,00,000

Deduction for health insurance premiums paid for self, spouse, children (₹25,000) and parents (₹25,000). For senior citizen parents the limit is ₹50,000. Medical expenditure for very senior citizens also qualifies.

Self & Family Parents Senior Citizens
Section 80TTA / 80TTB

Savings & FD Interest

Limit: ₹10,000 / ₹50,000

80TTA: Deduction up to ₹10,000 on interest from savings bank accounts for individuals below 60 years. 80TTB: Senior citizens (60+) can claim up to ₹50,000 on all interest income including FDs.

Savings Account FD Interest Senior Citizens
HRA & LTA

House Rent & Leave Travel Allowance

As per actuals / calculation

HRA exemption is available if you live in rented accommodation — calculated based on actual HRA received, 50%/40% of basic salary, and actual rent paid minus 10% of basic. LTA covers economy travel for 2 journeys in a 4-year block.

Rent Receipts Travel Bills Metro/Non-metro
Section 24(b)

Home Loan Interest Deduction

Limit: ₹2,00,000 (self-occupied)

If you have a home loan on a self-occupied property, interest paid up to ₹2 lakhs per year is deductible. For let-out property, actual interest is deductible but set-off is limited to ₹2 lakhs. Principal repayment goes under 80C.

Interest Certificate Loan Statement
Standard Deduction

Flat Deduction from Salary

Old: ₹50,000 | New: ₹75,000

A flat deduction available to all salaried individuals and pensioners — no proof required. Under the New Tax Regime, this was enhanced from ₹50,000 to ₹75,000 from FY 2025-26, making the New Regime more attractive for many filers.

No Proof Needed Both Regimes
Tax Regime Comparison

Old Tax Regime vs New Tax Regime

For AY 2026-27, the New Tax Regime is the default regime. Compare both to make an informed decision before filing.

⚖️ Old Tax Regime

With Exemptions & Deductions

Income Tax Slabs
Up to ₹2,50,000NIL
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
Above ₹10,00,00030%
  • Claim 80C deductions up to ₹1.5 Lakh
  • HRA, LTA and other allowances exempt
  • Home loan interest deduction (Sec 24b)
  • 80D health insurance premium deduction
  • Best if deductions exceed ₹3.75 Lakhs
  • Higher slab rates (up to 30%)
  • Complex compliance; many proofs needed
Why File On Time

Benefits of Filing ITR-1 Before 31st July

Filing your ITR-1 on time is far more than just a compliance checkbox — it unlocks significant financial and legal advantages.

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Avoid Penalty up to ₹5,000

Late filing attracts a mandatory fee of ₹1,000 (income below ₹5L) or ₹5,000 (above ₹5L) under Section 234F, plus interest at 1% per month under Section 234A on unpaid tax dues.

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Faster TDS Refund

On-time filers are processed on priority. Refunds on excess TDS deducted by employer or bank are credited to your account faster — often within 2–4 weeks of e-verification.

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Loan & Visa Applications

Banks, NBFCs, and housing finance companies require ITR for home loans, personal loans, and business loans. Embassies of the US, UK, Canada, and Europe require 2–3 years of filed ITR for visa processing.

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Financial Credibility & CIBIL

A consistent ITR history establishes your income profile, improves your CIBIL/credit score over time, and builds lender confidence for higher loan amounts at better interest rates.

Our Services

What Our ITR-1 Filing Service Includes

End-to-end, CA-assisted tax return filing — with zero errors, maximum deductions, and timely submission.

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Accurate ITR-1 Preparation

Our tax professionals review all income heads, applicable deductions, and verify Form 26AS for accurate return preparation. Every figure is cross-checked before filing.

  • Salary & pension income reconciliation
  • House property income calculation
  • Other sources income & TDS matching
  • AIS anomaly identification
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Maximum Deduction Planning

We identify every eligible deduction under Chapter VI-A to minimize your tax liability and maximize your refund — including deductions you may not be aware of.

  • Section 80C — up to ₹1.5 Lakh
  • Section 80D — Health Insurance
  • HRA, LTA & Standard Deduction
  • Old vs New Regime comparison
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Form 26AS & AIS Verification

We cross-check your tax credits in Form 26AS and AIS to ensure no TDS mismatch that could trigger a notice or delay your refund.

  • TDS credit verification & reconciliation
  • AIS mismatch identification & resolution
  • Notice risk assessment before filing

E-Filing & E-Verification

Return is filed electronically on the Income Tax Portal and e-verified using Aadhaar OTP or net banking — no physical submission or courier needed.

  • Filing on incometax.gov.in portal
  • Aadhaar OTP e-verification assistance
  • ITR-V acknowledgement delivery
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Tax Notice Response Support

If you receive a scrutiny notice or income tax communication post-filing, our experts handle the drafting and submission of the response on your behalf.

  • Section 143(1) intimation review
  • Defective return resolution
  • Revised return filing if needed
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Due Date & Compliance Tracking

We track your filing deadlines and send timely reminders so you never miss a due date, face avoidable penalties, or lose the benefit of loss carry-forward.

  • Due date: 31st July (AY 2026-27)
  • Advance tax calculation & tracking
  • Year-round compliance calendar
Simple Process

File Your ITR-1 in 4 Easy Steps

From document collection to final acknowledgement — fully online, paperless, and hassle-free. No office visit required.

01
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Request Callback

Fill the callback form or call us directly. A dedicated tax expert connects with you within 2 hours to understand your income profile and documents needed.

⏱ Within 2 hours
02
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Share Documents

Share Form 16, PAN, Aadhaar, bank statements, and investment proofs via WhatsApp or email. Our secure, paperless process ensures confidentiality.

⏱ Same day
03
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Expert Preparation

Our CA team prepares the return, verifies Form 26AS, applies all eligible deductions, and shares a detailed summary for your approval before filing.

⏱ 24–48 hours
04

Filed & Acknowledged

Return is e-filed and e-verified on the income tax portal. You receive the official ITR-V acknowledgement directly to your email inbox.

⏱ As promised
Got Questions?

Frequently Asked Questions

Everything you need to know about ITR-1 filing for AY 2026-27. Can't find your answer? Talk to our expert directly.

Ask Our Expert →

The due date for filing ITR-1 for Assessment Year 2026-27 (Financial Year 2025-26) is 31st July 2026 for individuals not subject to tax audit. Filing after this date attracts a late fee of ₹1,000 (income ≤₹5L) or ₹5,000 (income >₹5L) under Section 234F, and interest on tax due under Section 234A at 1% per month.

Yes. Interest income from Fixed Deposits, savings accounts, and post office deposits is classified under "Income from Other Sources" — which is allowed in ITR-1. Ensure total income including FD interest remains below ₹50 Lakhs. TDS deducted on FD interest (Form 26AS) can be claimed as credit against your tax liability.

Form 16 is a TDS certificate issued by your employer, containing salary details and TDS deducted during the financial year. While it is not mandatory to attach Form 16 while filing, it is the primary document used to prepare ITR-1 accurately. If your employer has not issued Form 16, Form 26AS, AIS, salary slips, and bank statements can be used instead.

Yes. Pension income is treated as salary for income tax purposes under Section 17(1). Retired individuals receiving pension from their former employer can file ITR-1, provided their total income is within ₹50 Lakhs and they don't have business income, capital gains, or foreign assets. Senior citizens (60+) also benefit from higher basic exemption of ₹3 Lakhs under the Old Regime.

The better regime depends on your income level and total deductions. The New Regime is generally better if your deductions are below ₹3.75 Lakhs (e.g., no home loan, minimal 80C investments). The Old Regime is better if you have high deductions — 80C up to ₹1.5L, home loan interest, HRA, etc. From FY 2025-26, the New Regime is default — you must explicitly opt for Old Regime while filing. Our experts calculate both scenarios and recommend the optimal regime for your profile.

If you miss the 31st July 2026 deadline, you can file a belated return until 31st December 2026 under Section 139(4). A penalty of ₹1,000 (income below ₹5L) or ₹5,000 (income above ₹5L) applies under Section 234F. Interest under 234A is charged at 1% per month on unpaid tax. Importantly, belated returns cannot carry forward losses (other than house property losses). Filing even late is always better than not filing.

E-verification is the digital process of signing and confirming your filed return. Without e-verification, your return is treated as invalid — even if filed on time. You must e-verify within 30 days of filing. Methods include Aadhaar OTP, net banking, bank ATM, Demat account, or by sending signed ITR-V to CPC Bangalore. We assist with Aadhaar OTP e-verification as part of our service.

Ready to File Your ITR-1?

Let our CA-expert team handle your ITR-1 filing for AY 2026-27 — accurately, on time, and with maximum deductions. Due date: 31st July 2026.

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