The income tax return filing deadline for salaried individuals for AY 2026-27 is July 31, 2026. That gives you about two months — but the earlier you file, the faster your refund (if any) arrives.
Most salaried employees need to file ITR-1 (Sahaj), which covers salary income, one house property, and interest income up to ₹50 lakh total income. If you have capital gains, more than one property, or foreign assets, you will need ITR-2. This guide focuses on ITR-1.
Filing ITR as a salaried employee is mostly a verification exercise — your employer has already deducted and deposited your tax. Your job is to reconcile Form 16 with your AIS, pick the right regime, and file before July 31, 2026.
Documents You Need Before You Start
Gather these before you open the portal. Having them ready means the entire filing takes under 30 minutes.
- Form 16 (Part A and Part B) — issued by your employer by June 15. Part A shows TDS deducted. Part B shows your full salary breakup and deductions.
- AIS (Annual Information Statement) — download from the income tax portal. Shows all income and transactions the IT department has on record.
- Form 26AS — download from the portal. Shows TDS credits, advance tax paid, and refunds.
- Bank statements — for interest income on savings accounts and fixed deposits.
- Home loan interest certificate — if claiming deduction under Section 24(b).
- Rent receipts and landlord PAN — if claiming HRA exemption.
- Investment proofs — LIC premiums, PPF contributions, ELSS statements for 80C.
- Health insurance premium receipts — for 80D deduction.
Step 1 — Log In to the Income Tax Portal
Go to incometax.gov.in. Log in using your PAN as your user ID. If you have not registered, click "Register" and complete the process using your PAN, Aadhaar, and mobile number.
Once logged in, go to "e-File" → "Income Tax Returns" → "File Income Tax Return". Select Assessment Year 2026-27 and choose "Online" mode.
Step 2 — Select the Right ITR Form
The portal will suggest a form based on your profile. For most salaried employees, ITR-1 is correct. Confirm your selection if: your total income is below ₹50 lakh, you have only salary income plus interest, and you do not have capital gains or foreign assets.
If the portal pre-fills ITR-2 for you, check why — it usually means you have sold mutual funds, stocks, or have more than one house property.
Step 3 — Verify the Pre-Filled Data
The portal pre-fills most data from Form 26AS and AIS. Do not assume this is correct. Your job is to verify every field against your Form 16.
Check salary income matches your Form 16 Part B. Check TDS deducted matches Part A. Check all other income sources — interest, dividends, any freelance payments — are included.
If you find a mismatch between pre-filled data and your Form 16, investigate before proceeding. A mismatch usually means either your employer filed incorrect TDS returns, or the portal has not updated yet.
- Salary as per Form 16 Part B should match the Salary field in ITR
- TDS as per Part A should match tax credits in ITR
- Interest income from all bank accounts should be added manually if not pre-filled
- Dividend income from mutual funds and stocks should be declared even if small
Step 4 — Enter Your Deductions
This is where most people either save money or make errors. Under the old regime, you can claim deductions. Under the new regime, most deductions are not available.
If you are filing under the old regime: Enter Section 80C investments (max ₹1.5 lakh) — EPF, PPF, LIC, ELSS, tuition fees. Enter Section 80D health insurance premiums. Enter HRA exemption if applicable. Enter home loan interest under Section 24(b) if applicable.
Keep all supporting documents. The portal does not ask you to upload them during filing, but you must produce them if the IT department asks.
Step 5 — Review Tax Computation and Pay Any Dues
Once you enter all income and deductions, the portal shows your tax liability. If tax payable is more than zero, pay it before filing using "Pay Now" or through Challan 280 on the bank portal.
If you are due a refund, it will be credited to the bank account you link in the ITR. Make sure the bank account is pre-validated in your portal profile.
Important: If you owe more than ₹10,000 in taxes and did not pay advance tax during the year, you may have an interest liability under Section 234B and 234C. The portal calculates this automatically.
Step 6 — Submit and E-Verify Within 30 Days
After reviewing the return, click "Submit". The filing is not complete until you e-verify. You have 30 days from submission to e-verify, otherwise the return is treated as not filed.
The fastest e-verification method is Aadhaar OTP — go to "e-Verify Return", choose "Aadhaar OTP", enter the OTP sent to your Aadhaar-linked mobile number.
Other options: Net banking EVC, Demat account EVC, or sending a signed physical ITR-V to CPC Bengaluru by speed post. Aadhaar OTP is fastest and recommended.
- E-verify using Aadhaar OTP — instant and free
- Save the acknowledgement number (ITR-V) after successful submission
- Do not ignore the 30-day e-verification window — a non-verified return is treated as invalid
- Refunds typically process within 15–45 days of e-verification for clean returns
Common Mistakes That Trigger Notices
Not declaring interest income — savings account interest above ₹10,000 is taxable. Fixed deposit interest is fully taxable regardless of amount. Banks deduct TDS at 10% but the gross interest must still be declared.
Not reconciling AIS — if your ITR does not match what the IT department sees in AIS, you will receive a notice. Always download and review AIS before filing.
Wrong bank account — refunds fail if the bank account in the ITR is closed or not pre-validated. Update your account details in the portal profile before filing.
Missing the e-verification deadline — many people file on time but forget to e-verify within 30 days, making the filing invalid.
