Here is how to file ITR for salaried person returns for AY 2026-27: open the department's e-filing site and sign in, then choose ITR-1 when salary, interest and no more than two house properties bring your total income to ₹50 lakh or less, or ITR-2 if you have other capital gains or foreign assets, check the pre-filled figures against Form 16 and AIS, then submit the return and e-verify it. The due date for salaried people was 31 July; after that, a belated return with a fee is allowed until 31 December.
This page covers FY 2025-26 salary taxed under the 1961 Act. Salary paid on or after 1 April 2026 is governed by the 2025 Act instead, with Form 130 as its certificate, covered further down. For the wider filing picture, see how to file ITR.
Quick facts
Usual form
ITR-1 Sahaj; ITR-2 for wider incomeITR-1 income cap
₹50 lakh total incomeDue date
31 July for AY 2026-27Belated return
By 31 December, with 234F feeStandard deduction
₹75,000 new regime, ₹50,000 old regimeNo tax up to
₹12.75 lakh salary in the new regimeMain documents
Form 16, AIS, Form 26AS, interest certificates
Which ITR for salaried person returns
| Your income for FY 2025-26 | Form to use |
|---|---|
| Salary or pension, bank interest, at most two house properties, total income up to ₹50 lakh | ITR-1 |
| As above plus long-term gains on listed shares or equity funds (112A) up to ₹1.25 lakh | ITR-1 |
| Salary with short-term gains, larger 112A gains, property sale gains or crypto | ITR-2 |
| Total income above ₹50 lakh, foreign assets or income, or a company directorship | ITR-2 |
| Salary plus freelance, trading or business income | ITR-3, or ITR-4 under presumptive tax |
Resident individuals only can use ITR-1. An NRI drawing salary in India files ITR-2. More detail on each form is on the which ITR form page.
Salaried employee ITR form documents to keep ready
- Form 16 from each employer for FY 2025-26, issued by 15 June. Part A shows TDS deposited, Part B the salary working. See what Form 16 means.
- AIS and Form 26AS from the portal, to match interest, dividends and any TDS outside salary.
- Interest certificates for savings accounts and fixed deposits.
- Capital gains statement if you sold shares or funds.
- Proofs for old regime claims such as rent receipts, 80C investments and health insurance, if you choose the old regime.
New or old regime: income tax for salaried employees
You are in the new regime by default, unless you choose to leave it. A salaried person can opt out each year, but the choice must be made in a return submitted on or before the due date. In the new regime the standard deduction is ₹75,000 and the 87A rebate wipes out the tax on taxable income of ₹12 lakh or less, so salary up to ₹12.75 lakh pays nothing. The old regime gives a ₹50,000 standard deduction plus HRA, 80C, 80D and interest on a home loan. Run both with the income tax calculator before you choose.
| Taxable income | Rate |
|---|---|
| Up to ₹4 lakh | Nil |
| ₹4 lakh to ₹8 lakh | 5% |
| ₹8 lakh to ₹12 lakh | 10% |
| ₹12 lakh to ₹16 lakh | 15% |
| ₹16 lakh to ₹20 lakh | 20% |
| ₹20 lakh to ₹24 lakh | 25% |
| Above ₹24 lakh | 30% |
Worked example: salary plus FD interest
Pooja's salary for FY 2025-26 is ₹14,00,000 and she earned ₹30,000 interest on a fixed deposit. She stays in the new regime.
Taxable income: ₹14,00,000 minus ₹75,000 standard deduction plus ₹30,000 interest = ₹13,55,000.
Tax: 5% of ₹4 lakh = ₹20,000; 10% of ₹4 lakh = ₹40,000; 15% of ₹1,55,000 = ₹23,250. Total ₹83,250. The rebate does not apply because income crosses ₹12 lakh. Add 4% cess = ₹3,330. Tax for the year: ₹86,580.
Her employer deducted ₹81,900 on salary alone. The bank deducted no TDS because the interest was under its limit. Balance due: ₹86,580 minus ₹81,900 = ₹4,680, paid as self-assessment tax before filing ITR-1.
How to file ITR for salaried person: steps on the portal
- Type in your PAN and password where the e-filing portal asks for them.
- Open the e-File menu, then Income Tax Returns, then File Income Tax Return.
- Choose AY 2026-27, then online as the mode and Individual as the status, and then ITR-1 or ITR-2.
- Confirm the pre-filled salary, exemptions and TDS against Form 16. Add savings and FD interest from AIS.
- Choose the regime. Opting out of the new regime is allowed only before the due date.
- If tax is payable, use the pay now button to pay through e-Pay Tax, then return to the form.
- Preview and submit, then e-verify through Aadhaar OTP or net banking.
Once filed, track processing on the refund status page.
Salary under the Income-tax Act, 2025
For salary paid from 1 April 2026, the year is called tax year 2026-27. Employers deduct TDS under section 392 of the 2025 Act and issue Form 130 in place of Form 16. Form 124 replaces Form 12BB for your investment declaration to the employer. The return for that year will be filed in FY 2027-28. Your FY 2025-26 return, filed now, still uses the 1961 Act, ITR-1 or ITR-2, and Form 16.
Mistakes salaried filers make, and the fix
| Problem | Fix |
|---|---|
| Leaving out savings or FD interest because the employer did not show it | Add it under other sources; AIS lists it |
| Two employers in the year, each giving the basic exemption | Add both Form 16 figures; pay any shortfall as self-assessment tax |
| Claiming HRA or 80C in the new regime | These are allowed only in the old regime |
| Filing late and trying to choose the old regime | Not allowed in a belated return; file by the due date next time |
The figures here are general information for FY 2025-26, not personal tax advice. Tax rules are revised often; before you file your own return, have a chartered accountant look over your figures, or match them with the official portal.
Sources we checked
- Income-tax Act, 1961, section 139(1)
- Income-tax Act, 1961, section 115BAC
- Income-tax Act, 1961, section 16
- Income-tax Act, 2025, section 392
- Income-tax Rules, 2026
Frequently asked questions
Which ITR for salaried employees with income under ₹50 lakh?
ITR-1 Sahaj, if you are resident and your income is from salary, interest, small 112A gains and not more than two house properties. Use ITR-2 for other capital gains or foreign assets.
Do I need to file ITR if my salary is below ₹12.75 lakh?
Tax can be nil, but you still must file when your gross income, before any deductions, crosses the ₹4 lakh basic exemption limit in the new regime. Filing also lets you claim back any extra TDS.
Can I file ITR without Form 16?
Yes. Use your salary slips, AIS and Form 26AS to fill the salary and TDS figures. Make sure the TDS matches what Form 26AS shows.
What if I worked for two companies in FY 2025-26?
Collect Form 16 from both. Each employer may have allowed the full standard deduction and slab benefit, so total tax often rises. Pay the gap before filing.
Is the income tax for salaried person different in the old regime?
Yes. The old regime has slabs of nil to ₹2.5 lakh, 5%, 20% and 30%, with a ₹50,000 standard deduction and many deductions. The new regime has lower slabs and fewer deductions.