If you earn a salary, filing your income tax return is usually straightforward. Your employer reports your salary and tax deducted at source (TDS) to the Income Tax Department, and much of this information appears pre-filled on the e-filing portal.
This guide explains how to file your income tax return for FY 2025-26. It covers which return form you should use, the documents you should keep ready, how to choose between the old and new tax regimes, which deductions and exemptions you can claim, and how to file and e-verify your return. For the bigger picture across all taxpayers, see our complete ITR filing guide for FY 2025-26.
Key takeaways
- Most salaried employees file ITR-1; those with capital gains, more than two houses, or income above ₹50 lakh file ITR-2.
- The new regime is the default, and a salary up to ₹12.75 lakh is tax-free under it.
- The old regime lets you claim HRA, 80C, 80D, home loan interest, and NPS.
- The deadline for salaried filers is 31 July 2026.
Which ITR form should you file?
If you earn only salary or pension income, you will usually file either ITR-1 (Sahaj) or ITR-2.
Use ITR-1 (Sahaj) if your total income is up to ₹50 lakh and comes from salary or pension, up to two house properties, other sources such as interest, and long-term capital gains under Section 112A up to ₹1.25 lakh.
Use ITR-2 if your total income exceeds ₹50 lakh, you have capital gains beyond the ITR-1 limits, more than two house properties, foreign income or foreign assets, or if you are a company director or hold unlisted equity shares.
If you are not sure which return form applies to you, see our guide on choosing the correct ITR form. For form-specific instructions, see our guides to ITR-1 and ITR-2.
Documents you need
Before you start, keep these documents ready:
- Form 16 from your employer, which shows your salary and the tax deducted at source (TDS). See our Form 16 guide if you need help reading it.
- Form 26AS and the Annual Information Statement (AIS) to verify the income and TDS reported against your PAN.
- Your PAN, Aadhaar, and bank account details. Make sure your PAN and Aadhaar are linked.
- Rent receipts, your rent agreement, and your landlord’s details if you are claiming an HRA exemption under the old tax regime.
- Interest certificates for savings accounts and fixed deposits.
- Proof of deductions, such as life insurance premium receipts, Section 80C investment records, health insurance premium receipts under Section 80D, and your home loan interest certificate, if you are filing under the old tax regime.
The e-filing portal pre-fills much of this information, but you should compare the pre-filled figures with your own records before submitting your return.
Choose your tax regime before you file
The new tax regime applies by default. For FY 2025-26, it provides a standard deduction of ₹75,000. Resident individuals with total income up to ₹12 lakh may qualify for the rebate under Section 87A, subject to the conditions in the Income Tax Act. For salaried taxpayers, the ₹75,000 standard deduction increases the income level at which tax may become payable.
The old tax regime provides a standard deduction of ₹50,000. It also allows deductions and exemptions such as HRA, deductions under Sections 80C and 80D, and eligible home loan benefits.
Calculate your tax liability under both regimes before filing. See our guide to the old and new tax regimes for a comparison, and our guide to the new tax regime for the applicable slab rates.
Deductions salaried employees can claim under the old tax regime
If you choose the old tax regime, you can claim the following deductions and exemptions, subject to the conditions in the Income Tax Act:
- The standard deduction of ₹50,000, available automatically for salary and pension income.
- Section 80C deductions of up to ₹1.5 lakh for eligible investments and payments, including EPF, PPF, ELSS, life insurance premiums, and repayment of home loan principal.
- Section 80D deductions for eligible health insurance premiums paid for yourself, your family, and your parents.
- HRA exemption if you receive house rent allowance and pay rent.
- Home loan interest deduction of up to ₹2 lakh under Section 24(b) for a self-occupied house, subject to the applicable conditions.
- Additional deductions for National Pension System (NPS) contributions, including the deduction available under Section 80CCD(1B).
Under the new tax regime, most of these deductions and exemptions are not available. Employer contributions to the National Pension System under Section 80CCD(2) remain available, subject to the prescribed limits.
How to file your ITR
- Log in to the income tax e-filing portal using your PAN and password.
- Select e-File > Income Tax Returns > File Income Tax Return and choose Assessment Year 2026-27.
- Select the return form that applies to you, usually ITR-1 or ITR-2, and choose your status as an individual.
- Compare the pre-filled salary, TDS, and other income with your Form 16, Form 26AS, and the Annual Information Statement (AIS). Correct any differences.
- Choose the tax regime you want to use.
- Enter any remaining income and eligible deductions. Review the tax calculation and pay any self-assessment tax due.
- Submit the return and complete e-verification within the prescribed time using Aadhaar OTP, net banking, or another available method.
A return that is not e-verified within the prescribed time is treated as invalid.
Deadline and late filing
For Assessment Year 2026-27, the due date for salaried taxpayers filing ITR-1 or ITR-2 is 31 July 2026.
If you miss the due date, you can file a belated return by 31 December 2026. Section 234F provides for a late filing fee of ₹1,000 if your total income does not exceed ₹5 lakh and ₹5,000 if it exceeds ₹5 lakh. Interest under Section 234A may also apply to unpaid tax.
If you want to use the old tax regime, file by the applicable due date where the Income Tax Act requires that choice to be made on time.
After you file
If excess tax has been deducted, the Income Tax Department will process your return and issue any refund to your pre-validated bank account.
If you discover an error after filing, you can file a revised return within the time allowed under the Income Tax Act.
Common mistakes
- Not comparing your return with the Annual Information Statement (AIS) before filing.
- Omitting salary from a previous employer after changing jobs during the financial year.
- Filing the return but not completing e-verification.
- Choosing a tax regime without calculating tax under both regimes.
- Claiming deductions or exemptions without the required supporting records.
Frequently asked questions
Which ITR form should a salaried person file?
Most salaried people file ITR-1, if their total income is up to ₹50 lakh from salary, up to two house properties, and interest, with listed-equity LTCG up to ₹1.25 lakh. Those with larger capital gains, more than two houses, foreign assets, or income above ₹50 lakh file ITR-2.
Is Form 16 enough to file my ITR?
Not always. Form 16 covers your salary and TDS, but you also need to report other income such as interest, dividends, and capital gains, and reconcile everything with your Form 26AS and AIS. You can also file without Form 16 using your payslips and these statements.
How much salary is tax-free for salaried employees?
Up to ₹12.75 lakh under the new regime, because of the ₹60,000 rebate on income up to ₹12 lakh and the ₹75,000 standard deduction. Under the old regime, tax-free income is lower, but deductions can raise it.
Which tax regime should a salaried employee choose?
It depends on your deductions. For most people with ordinary deductions, the new regime saves more. The old regime wins if you have large deductions such as a home loan, high HRA, and full 80C investments. Compare both before choosing.
What is the last date to file ITR for salaried employees?
31 July 2026 for AY 2026-27. A belated return can be filed up to 31 December 2026 with a late fee and interest.
Do I need to file if my tax is zero?
Yes, if your gross income crosses the basic exemption limit. Zero tax because of the rebate does not remove the requirement to file.
Sources and references
- Income Tax Department, e-filing portal — incometax.gov.in
- Income Tax Act, 1961 — Sections 87A, 80C, 80D, 24(b), 80CCD, 115BAC, 234F, 234A
- Deadlines and rates as provided through the Finance Acts of 2025 and 2026
Disclaimer
This guide is for general informational purposes and is accurate to the best of our knowledge as of July 2026. Tax laws, rates, and deadlines can change, and individual circumstances vary. Please verify current details on incometax.gov.in and consult a qualified Chartered Accountant or tax advisor before acting on any information here.
