Salaried employees file their income tax return (ITR) online at incometax.gov.in, usually on ITR-1, using the salary, TDS and interest details already pre-filled from Form 16 and the Annual Information Statement (AIS).
For income earned in FY 2025-26 (AY 2026-27):
- The original due date was 31 July 2026.
- If you missed it, you can still file a belated return by 31 December 2026, with a late fee of up to ₹5,000. A belated return is taxed under the new regime.
- Mistakes in a filed return can be corrected by 31 March 2027.
This guide covers the filing steps, which form to use, regime choice, verification, and what to do if you're late.
Do salaried employees have to file ITR?
Yes, if your total income before deductions is above the basic exemption limit: ₹4 lakh under the new regime, or ₹2.5 lakh under the old regime (higher for senior citizens). You must also file in some other cases, such as foreign assets, high electricity bills or large foreign travel spending, even if your income is below the limit.
Even when it isn't compulsory, filing is worth it if:
- TDS was deducted and you want a refund;
- you need proof of income for a loan or visa;
- you want to carry forward a loss.
Which ITR form should a salaried employee use?
- Resident individual, total income up to ₹50 lakh
- Salary or pension
- House property (within the form’s limit)
- Interest and other sources
- Long-term gains u/s 112A up to ₹1.25 lakh
- Income above ₹50 lakh
- Capital gains beyond ITR-1 limits
- More house property than ITR-1 allows
- Foreign income or assets
- Director or unlisted shares
- Salary plus business or professional income
- ITR-4 for presumptive income (44AD, 44ADA)
- Due 31 August for non-audit cases
The portal's "Help me decide" option suggests the right form based on your answers. If you also run a business or freelance, see ITR-1 vs ITR-4.
Documents to keep ready
- PAN and Aadhaar, linked to each other.
- Form 16 from each employer you worked for during the year. See Form 16 explained.
- AIS and Form 26AS: download them from the portal under Services.
- Interest certificates for savings accounts and FDs.
- Proofs for old-regime deductions, if you plan to choose the old regime: 80C, 80D, home-loan interest, rent receipts for HRA.
- Bank account details: at least one account pre-validated on the portal for refunds.
How to file ITR online: step by step
Step 5 in detail: reconcile before you submit
Most notices to salaried taxpayers come from mismatches. Before submitting, check that:
- Salary and TDS match your Form 16 and Form 26AS. If you changed jobs, include both employers.
- Interest income from savings and FDs shown in AIS is declared. This is the most common omission.
- Any AIS entries you disagree with have feedback submitted on the AIS page.
See TDS mismatch notices for what happens when these don't match.
Step 6 in detail: choosing the tax regime
The new regime is the default. Salaried people without business income can choose the old regime each year, but only in a return filed on or before the due date. A belated return is taxed under the new regime.
| FY 2025-26 | New regime | Old regime |
|---|---|---|
| Standard deduction | ₹75,000 | ₹50,000 |
| Tax-free up to (with rebate) | ₹12 lakh taxable income (₹12.75 lakh salary) | ₹5 lakh taxable income |
| Slabs | Nil to ₹4 lakh; 5% to ₹8 lakh; 10% to ₹12 lakh; 15% to ₹16 lakh; 20% to ₹20 lakh; 25% to ₹24 lakh; 30% above | Nil to ₹2.5 lakh; 5% to ₹5 lakh; 20% to ₹10 lakh; 30% above |
| HRA, 80C, 80D, home-loan interest | Not allowed | Allowed |
Compare both with the income tax calculator, or read the old vs new regime guide with examples.
Step 8 in detail: e-verification
A return is not complete until it is verified. You must verify within 30 days of filing. Ways to verify:
- Aadhaar OTP: instant.
- Net banking: instant.
- EVC through a pre-validated bank or demat account.
- Signed ITR-V sent by speed post to CPC, Bengaluru.
If you verify late, the date of verification is treated as the date of filing, and late fees can apply.
Missed the deadline? Belated, revised and updated returns
| Return | When to use | Last date (AY 2026-27) | Cost |
|---|---|---|---|
| Belated return, section 139(4) | You missed 31 July 2026 | 31 December 2026 | Late fee u/s 234F: ₹5,000, or ₹1,000 if total income is up to ₹5 lakh; 1% a month interest on unpaid tax; new regime only; most losses can't be carried forward |
| Revised return, section 139(5) | Correct an error in a filed return, including a belated one | 31 March 2027 | No fee up to 31 December 2026; a fee applies if revised between 1 January and 31 March 2027 |
| Updated return (ITR-U), section 139(8A) | Report income you missed, after the revised-return window | 31 March 2031 | Additional tax of 25% to 70% of the tax and interest, depending on how late |
Since Budget 2026, the revised-return window runs to 31 March of the assessment year instead of 31 December.
After filing: processing and refunds
- Processing: the department processes your return and sends an intimation under section 143(1). It shows whether there is no change, a refund or a demand. See ITR processed intimation explained.
- Refunds: a refund is paid into your pre-validated bank account. Track it under e-File → Income Tax Returns → View Filed Returns.
- Notices: if you get a notice, check that it's genuine before acting. See how to authenticate an income tax notice.
Common mistakes salaried filers make
- Leaving out savings or FD interest that already appears in AIS.
- Showing salary from only one employer after a job change, which leads to a tax shortfall because both employers allowed the basic exemption.
- Claiming HRA or 80C under the new regime, where they are not allowed.
- Choosing the old regime in a belated return, which is not permitted for salaried filers.
- Forgetting to e-verify within 30 days.
- Not pre-validating the bank account, so the refund fails.
Next year: tax year 2026-27
Income earned from 1 April 2026 falls under the Income-tax Act, 2025, which uses "tax year" instead of "previous year/assessment year". Your employer's salary certificate becomes Form 130, replacing Form 16, and the return forms will be issued under the new Act. The filing process on the portal is expected to stay broadly the same.
Frequently asked questions
What is the last date to file ITR for FY 2025-26?
31 July 2026 for salaried individuals filing ITR-1 or ITR-2. After that, you can file a belated return by 31 December 2026 with a late fee.
Can I still file ITR after 31 July 2026?
Yes. File a belated return by 31 December 2026. The late fee is ₹5,000, or ₹1,000 if your total income is up to ₹5 lakh. A belated return is taxed under the new regime.
Which ITR form is for salaried employees?
ITR-1 if you are a resident with income up to ₹50 lakh from salary, house property and other sources, including small long-term gains under 112A up to ₹1.25 lakh. Otherwise, ITR-2.
Can I file ITR without Form 16?
Yes. Use your salary slips, AIS and Form 26AS to report salary and TDS accurately.
Until when can I revise my ITR for AY 2026-27?
Until 31 March 2027. A fee applies if you revise after 31 December 2026.
How do I e-verify my ITR?
With Aadhaar OTP, net banking, or an EVC through a pre-validated bank or demat account, within 30 days of filing.
Sources
Updated October 2026 for FY 2025-26 (AY 2026-27). This is general information, not tax advice.