Published 7 May 2026
Meet Aaryan Khurana, a 30-year-old software engineer in Gurugram. He earns ₹7,80,000 in gross salary from one employer, has invested ₹1,50,000 in PPF during the year, and earns ₹8,000 in interest from his savings account. This is his first time filing on his own. This article walks him – and you – through filing ITR-1 in BharatTax by entering everything manually, without uploading any documents.
If you have your Form 16 PDF ready, the document-import flow is faster and is covered in a companion article. Use this manual walkthrough when:
- You don’t have Form 16 yet (employer hasn’t issued it).
- You prefer to enter values yourself and verify each one.
- You’re filing for someone else and only have figures, not the source PDFs.
1. Who can file ITR-1?
ITR-1 (also called Sahaj) is the simplest of the seven ITR forms. It is designed for salaried individuals with straightforward incomes. You can use ITR-1 if all of the following are true:
- You are an individual (not HUF, firm, or company).
- You are a Resident and Ordinarily Resident (ROR) for the year. NRI and RNOR taxpayers cannot use ITR-1.
- Your total income does not exceed ₹50 lakh.
- Your income comes only from: salary or pension; one house property; and other sources limited to interest income, family pension, and dividend.
- You have no income from business or profession, no capital gains, and no income taxable at special rates (such as winnings from lottery or horse races).
- You hold no foreign assets, you have no signing authority in any foreign account, and you have no foreign income.
- You are not a director in any company and have not held unlisted equity shares at any time during the year.
- You have no losses to carry forward (other than a current-year house property loss, which is allowed within ITR-1’s limits).
- Your agricultural income, if any, does not exceed ₹5,000.
If even one of these is not met, BharatTax will detect the trigger during the questionnaire and route you to ITR-2, ITR-3, or ITR-4 automatically. You do not have to memorise the eligibility rules. confirm this is the right level of disclaimer on auto-routing – BharatTax’s form selector at backend/engines/form_selector.py implements 18 disqualification rules D101-D118 and surfaces a plain-English explanation when ITR-1 is unavailable.
Aaryan fits ITR-1 cleanly: salaried, resident, total income comfortably under ₹50 lakh, only one savings account interest, no other complications.
2. What you need before you start
For Aaryan’s manual flow, keep the following at hand:
| Document | Why |
|---|---|
| PAN card | Identity, mandatory on every page. |
| Aadhaar number | PAN-Aadhaar linkage is required to file. |
| Bank account details | IFSC, account number – needed for refund credit if any. |
| Salary slip / Form 16 figures | Even if you’re not uploading Form 16, you’ll need the gross salary, allowances and TDS numbers from it. See sample below. |
What a Form 16 looks like
For a sense of which figures live where on a Form 16, here’s what Aaryan’s looks like (Acme Software, FY 2025-26):
Even in the manual flow, you’ll be transcribing values FROM this document INTO BharatTax. Knowing which Part-A row vs which Part-B line matters when entries don’t line up. | Bank passbook or statement | To pick up savings-account interest credited during the year. | | PPF / 80C investment receipts | Proof of the deductions you’ll claim under the old regime. | | Email and mobile | OTP-based login + ITD validation. |
You do not need to upload these documents in the manual flow. Keep them handy as data sources.
3. Step-by-step walkthrough
Step 1 – Sign in to BharatTax
Open https://itr.bharattax.co/ and sign in with your email. BharatTax uses email-OTP-based sign-in – there is no password to remember. Enter your email, click Send OTP, then enter the 6-digit code that arrives in your inbox.
Why no password? Tax data is sensitive. OTP-based login means a stolen password alone can never access your filing – the attacker also needs your email inbox.
Step 2 – Skip the last-year import
The first phase asks you to upload last year’s ITR JSON. This pre-fills master details (name, PAN, DOB, bank, address) and carries forward losses or unabsorbed depreciation if any.
Aaryan is filing for the first time on BharatTax, so he clicks Skip – Enter Manually. The next phase will be blank, ready for him to type in his details.
First-time filers: Skip is correct. Returning filers: Always upload last year’s JSON if you have it – it saves about 5 minutes of data entry and reduces typos.
Step 3 – Personal information
Enter the master details. The fields are split into three groups:
- Identity: PAN (10 characters, format AAAPA1111A), Aadhaar (12 digits), date of birth, gender.
- Contact: Mobile number, email address, full residential address with state and PIN.
- Bank: IFSC code, bank account number, account type (Savings or Current).
Aaryan enters PAN AAAPK1234R, Aadhaar 1234-5678-9012, DOB 15/06/1995,
and his Gurugram (Haryana) address. He uses his HDFC savings account –
IFSC HDFC0001234, account 50100012345678.
PAN-Aadhaar must be linked: If your PAN and Aadhaar aren’t linked already, finish the linkage on incometax.gov.in before filing – ITD will reject the return at the validation stage otherwise.
Click Continue. BharatTax now shifts into the questionnaire phase.
Step 4 – Answer the eligibility questions
BharatTax asks a short series of branching questions to figure out which ITR form applies and what schedules will be needed. The questions adapt based on your earlier answers – Aaryan sees about 9 questions; someone with a business or capital gains will see different ones.
Aaryan answers:
- Type of assessee: Individual.
- Residential status: Resident and Ordinarily Resident (ROR).
- Sources of income: ☑ Salary, ☑ Other Sources. (He leaves House Property and Capital Gains unchecked.)
- Director in a company? No.
- Held unlisted equity shares? No.
- Foreign assets / income? None.
- Other-sources types: ☑ Savings interest. (He skips Dividend, FD interest, Family pension since he has none.)
- Losses to carry forward? None.
- Special situations (115H, Portuguese Civil Code, etc.): None.
Based on these answers, BharatTax confirms the form: ITR-1 (Sahaj). If any answer had triggered a disqualification – say, “Director in a company: Yes” – BharatTax would have automatically routed Aaryan to ITR-2 with a brief explanation.
Step 5 – Enter salary income
After the questionnaire, BharatTax lands on the Income Data page. This is the central dashboard for the rest of the filing. Each schedule you marked as relevant (Salary, Other Sources for Aaryan) gets its own card. Cards are blank initially – click View on any card to enter or review data.
Aaryan clicks View on the Salary card. BharatTax shows the salary schedule editor with one default employer row.
He fills in:
- Employer name: Acme Software Pvt Ltd
- Employer TAN: DELA12345B (from his Form 16 Part A)
- Employer category: Other (for private companies; CGOV / SGOV / PSU for government employees)
- Basic salary: ₹4,80,000
- HRA received: ₹1,92,000
- LTA received: ₹24,000
- Special allowance: ₹84,000
- Profession tax (Section 16(iii)): ₹2,400
- TDS deducted: ₹18,000
That gives a gross salary of ₹7,80,000. BharatTax automatically:
- Computes the gross salary total.
- Applies the standard deduction under Section 16(ia) – ₹75,000 under the new regime, ₹50,000 under the old regime. The difference is set aside per regime; you don’t pick.
- Shows a per-regime preview of taxable salary.
HRA exemption: Aaryan lives in his own apartment and is not paying rent, so he does not claim HRA exemption (Section 10(13A)). If he were a tenant, he’d add rent paid + landlord PAN here, and BharatTax would compute the lower of the three statutory tests automatically. Note that HRA exemption is available only under the old regime.
He clicks Done, returning to the Income Data page. The Salary card now shows ₹7,05,000 (taxable salary, new regime preview after ₹75,000 standard deduction).
Step 6 – Enter other-sources income
Aaryan clicks View on the Other Sources card and enters:
- Interest from savings bank account: ₹8,000
That’s all. He has no FD interest, no dividend, no family pension. He clicks Done.
80TTA, automatically: Savings interest up to ₹10,000 is deductible under Section 80TTA for non-senior citizens under the old regime. BharatTax computes this automatically when it builds the Schedule VI-A; Aaryan does not need to enter ₹8,000 anywhere a second time. (Senior citizens get a higher ₹50,000 cap under Section 80TTB instead, which covers FD interest as well.)
Why is interest income taxable? Even small bank interest is taxable. The 80TTA deduction reduces the tax bite but the income itself must be reported. Banks report interest credited to your account in your AIS / 26AS – if you skip it, ITD’s matching engine will flag a discrepancy.
Step 7 – Enter Section 80C investment
Aaryan clicks View on the Deductions card to add his Chapter VI-A deductions. The biggest one for him is Section 80C: he contributed ₹1,50,000 to his PPF account during the year.
He enters:
- Section 80C – PPF contribution: ₹1,50,000
Other 80C buckets exist (life insurance premium, ELSS, NSC, tuition fees, home loan principal, Sukanya Samriddhi, 5-year FD, others). Aaryan leaves them blank – he has only PPF.
₹1.5 lakh is the combined cap: Section 80C, 80CCC, and 80CCD(1) together cap at ₹1,50,000. If you’ve contributed ₹1.5 lakh to PPF and paid ₹50,000 in LIC premium, only ₹1.5 lakh in total is deductible – the extra ₹50,000 is wasted from a tax perspective. Plan investments accordingly.
80CCD(1B) is separate: An additional ₹50,000 is available under Section 80CCD(1B) for NPS Tier-1 contributions only. This is over and above the ₹1.5 lakh 80C cap, so it’s the cleanest extra deduction for high-income old-regime filers. Aaryan does not contribute to NPS this year.
None of this applies under the new regime. Section 115BAC (the new regime) disables every Chapter VI-A deduction except employer’s NPS contribution (Section 80CCD(2)). Aaryan will see the impact when we get to the regime comparison.
Step 8 – Verify Schedule TI (Total Income summary)
BharatTax now shows the Schedule TI – the consolidated Total Income view. This is the single most important check before computing tax. It shows, side by side:
| Line | New regime | Old regime |
|---|---|---|
| Income from Salary (after Section 16) | ₹7,05,000 | ₹7,27,600 |
| Income from Other Sources | ₹8,000 | ₹8,000 |
| Gross Total Income | ₹7,13,000 | ₹7,35,600 |
| Less: Chapter VI-A deductions | – (not allowed) | ₹1,58,000 |
| Total Income (rounded under Sec 288A) | ₹7,13,000 | ₹5,77,600 |
figures derived by hand from fixture; please run BharatTax once with these inputs and confirm the exact rupee values it produces. The salary-after-Sec-16 difference comes from new-regime ₹75K standard deduction vs old-regime ₹50K + ₹2,400 profession tax.
Two parallel computations: BharatTax always computes both regimes in parallel. You don’t have to declare your regime up front – you see the result first, then choose.
Step 9 – Compute tax and compare regimes
Click Compute & Compare Regimes. BharatTax now applies the slab rates, rebate, surcharge (if any), and 4% cess to each regime’s total income.
For AY 2026-27, the slabs are:
| Slab | New regime (Section 115BAC) | Old regime |
|---|---|---|
| Up to ₹2,50,000 (old) / ₹4,00,000 (new) | NIL | NIL (basic exemption) |
| Next slab | 5% | 5% (₹2.5L-5L) |
| … | … | 20% (₹5L-10L) |
| Highest slab | 30% (above ₹24L) | 30% (above ₹10L) |
AY 2026-27 new-regime slabs per Finance Act 2025 widened to 0/4/8/12/16/20/24L at 0/5/10/15/20/25/30 – this is what BharatTax codebase implements. Old-regime slabs are unchanged from AY 2025-26. Standard deduction: new ₹75,000, old ₹50,000. Section 87A rebate: new ₹60,000 if total income ≤ ₹12L (with marginal relief), old ₹12,500 if total income ≤ ₹5L. Please confirm these against the Finance Act 2025 notification.
Aaryan’s new regime calculation
- Total Income: ₹7,13,000.
- Tax on slab: ₹0 (0-4L) + ₹20,000 (5% on 4-8L slice ₹4L) − wait, only ₹3,13,000 falls in this slab so tax = ₹15,650. [VERIFY arithmetic against BharatTax compute output.]
- Section 87A rebate: total income ≤ ₹12L, full rebate = tax becomes ₹0.
- Cess: ₹0 (4% of zero).
- Total tax payable: ₹0.
- TDS already paid: ₹18,000.
- Refund due: ₹18,000.
Aaryan’s old regime calculation
- Total Income: ₹5,77,600.
- Tax on slab: ₹0 (0-2.5L) + ₹12,500 (5% on 2.5L-5L slice) + ₹15,520 (20% on 5L-5.776L slice ₹77,600). Total = ₹28,020.
- [VERIFY arithmetic.]
- Section 87A rebate: total income > ₹5L, no rebate.
- Cess 4%: ₹1,121.
- Total tax payable: ₹29,141 (rounded).
- TDS already paid: ₹18,000.
- Balance payable: ₹11,141.
[VERIFY all arithmetic above by running the actual BharatTax engine on the fixture and replacing these numbers with exact computed values.]
Recommended regime
| New regime | Old regime | |
|---|---|---|
| Total tax | ₹0 | ₹29,141 |
| TDS credit | ₹18,000 | ₹18,000 |
| Net result | Refund of ₹18,000 | Pay ₹11,141 |
BharatTax recommends the new regime. Aaryan saves approximately ₹29,141 in tax plus he gets the full ₹18,000 of TDS back as refund, versus paying an additional ₹11,141 under the old regime.
Why does the new regime win for Aaryan despite his ₹1.5L Section 80C deduction? Two reasons. First, the standard deduction under the new regime is ₹75,000 (vs ₹50,000 in the old regime) – a ₹25,000 head-start. Second, and more important, the Section 87A rebate under the new regime applies up to a much higher total-income threshold: ₹12 lakh (rebate ₹60,000) vs ₹5 lakh (rebate ₹12,500) under the old regime. Aaryan’s total income is well under ₹12 lakh, so the rebate fully wipes out his tax under the new regime. The old regime’s ₹1.5L deduction shrinks his taxable income to ₹5.77 lakh – but that’s still above the old-regime ₹5L rebate cutoff, so no rebate applies and he ends up paying tax.
When does the old regime win? Roughly when your aggregate Chapter VI-A deductions plus HRA/home-loan-interest exemptions exceed a break-even point that depends on your total income. Mid-career taxpayers with home-loan interest of ₹2 lakh + ₹1.5 lakh 80C + ₹50,000 NPS + ₹50,000 health insurance often still find old regime better than new. BharatTax computes both, so you don’t need to guess.
Step 10 – Confirm regime and download the JSON
Aaryan clicks Confirm: New Regime. BharatTax locks in the choice.
He now clicks Download JSON. BharatTax generates an ITD-compliant JSON file with the schema-compliant structure (currently locked to AY 2025-26 schema v1.2.7 until CBDT publishes AY 2026-27 schema v1.4 – [VERIFY status of v1.4 release at filing time]).
Filename format: ITR1_AY202627_<hash>.json.
Step 11 – Upload the JSON to incometax.gov.in
BharatTax does not submit the return directly to ITD (yet – ERI integration is on the roadmap). Aaryan:
- Logs in to https://www.incometax.gov.in/.
- Goes to e-File → Income Tax Returns → File Income Tax Return.
- Selects AY 2026-27, Online: Submit using existing data → Upload JSON.
- Picks the file BharatTax generated.
- ITD validates the JSON and shows a preview.
- Aaryan e-verifies via Aadhaar OTP.
That’s it. The return is filed and ITD generates an acknowledgement number (ARN). Refund processing begins automatically.
4. Common mistakes for first-time ITR-1 filers
this section’s content is plausible but should be reviewed by Arun for completeness and accuracy of CA-domain claims. The list below is the Code session’s best draft.
- Skipping savings-account interest. Even ₹500 of SB interest must be reported. The 80TTA deduction makes it tax-free up to ₹10,000 but you must still declare it. Banks report this in AIS; mismatches trigger ITD notices.
- Wrong state in the address. Always pick your state from BharatTax’s dropdown rather than typing it freely. The mapping to ITD’s JSON happens behind the scenes and a free-typed state risks a validation rejection.
- Claiming 80C investments paid in the next FY. Section 80C eligibility runs April-to-March. A PPF deposit on 5th April counts for the next AY’s 80C, not the one you’re filing.
- Forgetting to verify the return. Filing the JSON is only step 1. You must e-verify within 30 days of filing – via Aadhaar OTP, net banking, demat EVC, or by mailing a signed ITR-V to CPC Bengaluru. An unverified return is treated as if it was never filed.
- PAN-Aadhaar not linked. ITD rejects the return at validation if linkage is missing. Check at incometax.gov.in before filing.
- Wrong assessment year. AY 2026-27 covers income earned during FY 2025-26 (1 April 2025 to 31 March 2026). People often confuse AY with FY – the JSON, the portal, and BharatTax all use AY.
- Mixing up regimes mid-flow. Decide once at the Compute step. Switching regime after JSON download means regenerating from scratch.
5. Frequently asked questions
all FAQ answers below should be reviewed for tax-law correctness.
Q: I changed jobs during the year. Can I still use ITR-1? A: Yes – ITR-1 supports up to ten employers in the salary schedule. Add each employer’s Form 16 details as separate rows. The companion article “Multi-employer ITR-1” walks through this scenario specifically.
Q: I forgot to invest ₹1,50,000 in 80C this year. Am I stuck with higher tax? A: For a year already past, yes – the deduction window is April-March of the FY. Going forward: spread investments across the year via SIP / monthly PPF rather than rushing in March. Also remember that under the new regime, no 80C deduction applies anyway. If you have low deductions, the new regime is often more tax-efficient – BharatTax’s regime comparison shows you which is better for your specific numbers.
Q: Why is the new regime higher for some people I know but lower for me? A: The break-even depends on your total income, deductions claimed, and exemptions like HRA. Rough thumb-rules:
- Total income ≤ ₹7 lakh and low deductions: new regime almost always wins (87A rebate wipes out tax).
- Total income ₹12-15 lakh with ≥ ₹2.5 lakh in deductions + HRA: old regime often wins.
- Above ₹15 lakh: depends heavily on home-loan interest and NPS – compute both. BharatTax computes both for every filer. Trust the comparison.
Q: I’m filing late. Does ITR-1 still work? A: Yes, but you’ll pay a late-filing fee under Section 234F (₹1,000 if total income ≤ ₹5 lakh; ₹5,000 otherwise) plus interest under Sections 234A/B/C. BharatTax computes these automatically. The deadline for AY 2026-27 (non-audit cases) is 31 July 2026 [VERIFY date against CBDT notification]; belated returns can be filed up to 31 December 2026 under Section 139(4).
Q: I made a mistake after filing. Can I revise? A: Yes – file a revised return under Section 139(5) any time before 31 December 2026 (for AY 2026-27 [VERIFY]). BharatTax supports this flow: select “Revised return” at the Filing Section question; supply the original acknowledgement number; the JSON will be tagged appropriately.
Q: Do I need to keep the documents I’m referencing in this manual flow? A: Yes, for at least 6 years from the end of the relevant AY – ITD can issue a notice and ask for proof of any claim made. Keep digital scans of Form 16, bank statements, 80C receipts, and the filed ITR-V / acknowledgement. BharatTax stores the computation but you should keep your own copies of source documents.
Verification checklist
Before publishing, Arun’s review pass should resolve every ...
marker above. Specifically:
- [ ] Confirm AY 2026-27 slab rates, rebate amounts, standard deduction.
- [ ] Run the fixture through BharatTax and replace approximate figures with exact compute output.
- [ ] Confirm filing deadline (31 July 2026) and revised-return deadline (31 December 2026).
- [ ] Confirm CBDT v1.4 schema status at time of publishing.
- [ ] Review “Common mistakes” and “FAQ” sections for completeness and tax-law accuracy.
- [ ] Confirm voice: should the persona narrative (“Aaryan Khurana, 30, software engineer”) stay this prominent, or step back?
- [ ] Confirm screenshot list – should any be added, removed, or relabelled before capture?