Who should file
You must file if your total income before deductions is above the basic exemption limit. Many salaried people below the limit also file, because a return is the only way to claim a refund of excess TDS and it serves as income proof for loans and visas.
Documents to collect
- Form 16 from each employer you worked for during the year
- Salary slips, if you changed jobs or received arrears
- Interest certificates for savings accounts and fixed deposits
- Proofs of deductions you will claim under the old regime: 80C investments, health insurance, home loan interest certificate, rent receipts
- Capital gains statements from your broker or mutual fund registrar, and sale or purchase deeds if you sold property
- Your PAN, Aadhaar and bank account details, with the bank account pre-validated on the portal
Check AIS and Form 26AS first
The Annual Information Statement (AIS) lists income reported about you by employers, banks, registrars and brokers. Form 26AS shows TDS and taxes paid against your PAN. Download both from the e-filing portal before you start.
Compare them line by line with your own documents. If AIS shows savings interest, dividends or a share sale that you had forgotten, include it. If AIS shows something that is wrong, submit feedback on AIS. Most mismatch notices for salaried people come from income that was in AIS but left out of the return.
Choose the right ITR form
| Form | Usually right if you have |
|---|---|
| ITR-1 | Salary, one or two house properties, interest and other income up to ₹50 lakh, and limited long-term capital gains on listed shares |
| ITR-2 | Capital gains from property or shares beyond ITR-1 limits, foreign assets, income above ₹50 lakh, or you are a director |
| ITR-3 | Salary plus income from business or profession, such as freelancing |
| ITR-4 | Presumptive business or professional income, if eligible |
Old or new regime
The new regime is the default. It has lower slab rates and a higher standard deduction but removes most deductions. The old regime allows HRA, 80C, 80D and home loan interest. Compute tax both ways before you file. Our income tax calculator gives a quick comparison.
Filing step by step
- Log in to the e-filing portal with your PAN and password.
- Choose the assessment year, filing mode (online) and status (individual).
- Select the ITR form. The portal pre-fills salary, TDS and some income from your records.
- Check every pre-filled figure against Form 16 and AIS, and add missing income.
- Enter deductions if you are using the old regime, and select the regime.
- Review the tax computation. Pay any balance tax through the portal before submitting.
- Submit the return and e-verify it, usually with an Aadhaar OTP.
Due dates and e-verification
For salaried individuals whose accounts do not need an audit, the due date is usually 31 July after the financial year ends. A return that is not e-verified within 30 days of filing is treated as not filed, so complete verification immediately.
From 1 April 2026 the Income-tax Act, 2025 applies and uses the term “tax year”. Returns for income earned up to 31 March 2026 follow the earlier framework.
Common mistakes
- Filing ITR-1 when you sold shares or property and should have used ITR-2
- Leaving out savings or FD interest that appears in AIS
- Claiming HRA or 80C deductions under the new regime
- Using a bank account that is not pre-validated, which blocks the refund
- Not reporting income from a previous employer when you changed jobs mid-year
Frequently asked questions
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Sources
Information is for general guidance and not a substitute for professional advice. Rules, rates and due dates change; confirm with us before acting.