# How to File ITR as a Salaried Employee: Step by Step

> How salaried people file an ITR: picking the form, checking AIS against Form 16, choosing the regime, paying tax due and e-verifying within 30 days.

Source: https://trykosh.com/learn/how-to-file-itr-salaried

Guide - Income tax

# How to file your ITR as a salaried person

Filing your own return on the income-tax portal takes an hour or two if your documents are in order. This guide walks through it in the order you'll meet it, and flags the mismatches that cause notices.

Updated 25 October 20266 min readBy the Kosh team

On this page[When you'll file for FY 2026-27](#when)[Before you start: documents](#documents)[Which form](#which-form)[Filing, step by step](#steps)[Worked examples: where tax comes due](#worked-examples)[Common mistakes that cause notices](#mistakes)[If you made a mistake](#corrections)[FAQs](#faq)

## When you'll file for FY 2026-27

Income earned from 1 April 2026 to 31 March 2027 is reported in a return filed from around mid-2027. The **due date for salaried people filing ITR-1 or ITR-2 is 31 July 2027**. After the Finance Act 2026, non-audit business and professional filers using ITR-3 or ITR-4 have until 31 August, and audit cases until 31 October. A belated or revised return can be filed up to 31 March 2028. Due dates are sometimes extended, so check the notified dates on the [income-tax e-filing portal](https://www.incometax.gov.in/) each year.

This is the first filing season under the **Income-tax Act, 2025**. The department has said forms will carry new names and numbers under the new law. The descriptions below use the familiar ITR-1 and ITR-2; on the portal, pick whichever form the year's utility points you to based on your income.

## Before you start: documents

-   **Form 16** from each employer you worked for during the year, issued by mid-June. Part A shows TDS deposited; Part B shows the salary breakup and deductions the employer allowed.
-   **AIS (Annual Information Statement) and Form 26AS** from the portal. They list what the department already knows: salary, TDS, savings and FD interest, dividends, share and fund sales, rent received, large purchases.
-   **Interest certificates** from banks and post office, especially for FDs and recurring deposits.
-   **Capital gains statements** from your broker and your consolidated account statement for mutual funds, if you sold anything.
-   **Proofs for old-regime claims** your employer didn't count: rent receipts, 80C and 80D receipts, home-loan interest certificate.
-   **Bank account details**, pre-validated on the portal, for any refund.

## Which form

Choosing the return form (familiar names; check the portal for the year's forms)

Form

Who uses it

Not for

ITR-1 (Sahaj)

Residents with total income up to INR 50 lakh from salary or pension, one house property, interest and other sources, and listed equity LTCG of up to INR 1.25 lakh

Other capital gains, more than one house, foreign assets or income, company directors, unlisted shares

ITR-2

Salaried people with capital gains beyond ITR-1's limit, more than one house, income above INR 50 lakh, foreign assets, NRIs, directors

Business or professional income

ITR-3

Business or professional income with regular books

People who only have salary

ITR-4 (Sugam)

Presumptive business or professional income (the old 44AD and 44ADA) up to INR 50 lakh

Capital gains beyond the small limit, NRIs

If you sold shares or mutual funds at a gain above INR 1.25 lakh, or at any short-term gain, you'll usually need ITR-2. Freelance income on the side moves you to ITR-3 or ITR-4: see the [freelancer tax guide](/learn/freelancer-tax-guide-india).

## Filing, step by step

1.  **Log in** to the e-filing portal with your PAN and password, and check your profile: address, bank account (pre-validated), mobile and email.
2.  **Download AIS and compare it with Form 16.** Every TDS entry should match. If AIS shows income you didn't have, or the wrong amount, submit feedback on the AIS itself before filing.
3.  **Start a new return** for the right year, choose online filing, and pick the form. The portal pre-fills salary, TDS, interest and some deductions.
4.  **Choose your regime.** Salaried people without business income can pick either regime each year. The old regime must be chosen in a return filed by the due date; use the [old vs new regime calculator](/tools/old-vs-new-tax-regime-calculator) first.
5.  **Check every pre-filled number.** Add income that's missing, such as savings and FD interest, dividends and capital gains. Add old-regime deductions your employer didn't allow, like HRA you forgot to declare.
6.  **Look at the tax computation.** If tax is payable, pay it through e-Pay Tax as self-assessment tax and enter the challan details before submitting. If TDS was more than your tax, the return shows a refund.
7.  **Submit, then e-verify within 30 days.** Use Aadhaar OTP, net banking, or an EVC from your pre-validated bank or demat account. Or post the signed ITR-V to the CPC in Bengaluru. An unverified return is treated as not filed, and verifying late makes the verification date your filing date.
8.  **Watch for the intimation.** After processing, the department emails an intimation comparing its computation with yours. Read it; a mismatch can mean a demand or a smaller refund.

## Worked examples: where tax comes due

### Interest that Form 16 doesn't know about

Rohan earns INR 18 lakh in the new regime. His employer deducted **INR 1,50,800** of TDS, which is exactly right for his salary. But he also earned INR 40,000 of FD interest. With it, his tax is **INR 1,59,120**, so he owes INR 8,320 more, less any TDS the bank deducted. FD interest is taxed at your slab: see the [tax on FD interest calculator](/tools/tax-on-fd-interest-calculator).

### Two employers in one year

Ishita worked six months each for two companies at INR 9 lakh each. Each employer saw only INR 9 lakh, under the INR 12.75 lakh tax-free line, and deducted no TDS. Her actual salary was INR 18 lakh, and her tax is **INR 1,50,800**, all of it payable when she files, plus interest for not paying it during the year. The fix next time: give the new employer your earlier salary and TDS when you join. The standard deduction is allowed only once, however many employers you have.

[Free tool**Income tax calculator**Work out your income tax for FY 2026-27 under both regimes in one go. Kosh applies the current slabs, the INR 75,000 standard deduction, the 87A rebate, surcharge with marginal relief and 4% cess.](/tools/income-tax-calculator)[Free tool**Old vs new regime calculator**Find out which regime leaves you more money this year, and exactly how many more rupees of deductions the old regime would need to catch up.](/tools/old-vs-new-tax-regime-calculator)[Free tool**TDS on salary calculator**Estimate the income tax your employer will deduct from each month's salary, and why it jumps or drops partway through the year.](/tools/tds-on-salary-calculator)[Free tool**234A, 234B, 234C interest calculator**Paid advance tax late or not at all? Estimate the interest you owe under 234A, 234B and 234C before you file.](/tools/income-tax-interest-calculator)[Free tool**Tax on FD interest calculator**Fixed deposit interest is taxed at your slab rate, and banks deduct TDS above a threshold. See the real tax on your FD, the TDS, and whether you'll owe more or get a refund.](/tools/tax-on-fd-interest-calculator)

## Common mistakes that cause notices

-   **Leaving out savings or FD interest** because no TDS was cut. It's in AIS and gets flagged.
-   **Claiming 80C or HRA in the new regime**, or claiming the same deduction twice when you changed jobs.
-   **Ignoring small capital gains**, including a single fund redemption. Every sale is reported in AIS.
-   **Not verifying the return.** It's not filed until it's verified.
-   **Wrong bank account**, delaying the refund. Pre-validate it on the portal.
-   **Missing the due date.** A late return carries a late fee of up to INR 5,000 (INR 1,000 if total income is INR 5 lakh or less), interest on unpaid tax, no old-regime option, and no carry-forward of most losses.

## If you made a mistake

You can file a **revised return** up to 31 March of the year after the tax year ends, as many times as needed. Beyond that, an **updated return** lets you add missed income for up to four years, with extra tax. If the department sends a notice, respond on the portal by the date given. For notices, scrutiny or anything complicated, a chartered accountant is the right call; see [Kosh vs a CA](/compare/kosh-vs-chartered-accountant).

## Frequently asked questions

What is the last date to file ITR for salaried employees?

For salaried people filing ITR-1 or ITR-2, the due date is 31 July after the end of the tax year, so 31 July 2027 for FY 2026-27. A belated or revised return can be filed up to 31 March 2028. Check the portal for any notified extension.

Which ITR form should a salaried person file?

ITR-1 if you are a resident with income up to INR 50 lakh from salary, one house property and interest, and listed equity long-term gains of up to INR 1.25 lakh. ITR-2 if you have other capital gains, more than one house, foreign assets or are a non-resident. The Income-tax Act, 2025 brings new form names, so follow what the portal shows for the year.

Do I need to file ITR if my employer has deducted TDS?

Yes, if your income is above the basic exemption limit, even if TDS covers all the tax. Filing also lets you claim refunds, carry forward losses and choose the old regime. Many visa and loan applications also ask for returns.

How do I verify my ITR?

Within 30 days of filing, e-verify with an Aadhaar OTP, through net banking, or with an EVC from a pre-validated bank or demat account. You can also send a signed ITR-V by post to the Centralised Processing Centre in Bengaluru.

What if my Form 16 and AIS don't match?

Find out which is wrong. If your employer's TDS isn't showing, ask them to correct their TDS return. If AIS shows income you didn't receive, submit feedback on the AIS. File using correct figures and keep proof.

Can I file ITR without Form 16?

Yes. Use your payslips, AIS and Form 26AS to work out salary and TDS. Form 16 makes it easier but isn't required to file.

## Sources

-   [Income Tax Department e-filing portal](https://www.incometax.gov.in/)

Written by the Kosh team and checked against the rules in force on 25 October 2026. This guide is general information, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. Markets carry risk; read scheme documents carefully and consult a registered adviser before acting.

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