Tax guide

Complete ITR Filing Guide for Salaried Employees

Step-by-step guide to file your Income Tax Return as a salaried individual for AY 2026-27. Covers Form 16, deductions, section cross-references, and submission process.

Published 2026-05-05

Gather Required Documents

Collect all necessary documents before starting the filing process.

  • Form 16 from employer
  • AY 2026-27 filing uses the Income-tax Act, 1961 forms; Income-tax Act, 2025 applies from Tax Year 2026-27 for income beginning 1 April 2026.
  • Form 26AS (Tax Credit Statement)
  • AIS (Annual Information Statement)
  • Bank statements for interest income

Verify Form 16 Details

Cross-check your Form 16 details with your salary slips and bank statements.

  • Verify gross salary matches your records
  • Check exemptions (HRA, LTA, etc.) are correctly mentioned
  • Confirm deductions under Chapter VI-A
  • Match TDS deducted with Form 26AS
  • Verify PAN and employer details

Choose Tax Regime

Decide between Old and New Tax Regime based on your deductions.

  • Calculate tax under old regime with all deductions
  • Calculate tax under new regime (lower rates, no deductions)
  • Compare both and choose the beneficial one
  • Note: New regime under Section 115BAC (2025 Act: Section 202) is default for AY 2026-27

Fill ITR Form Online

Log in to the income tax portal and fill your ITR-1 form.

  • Login to incometax.gov.in
  • Go to e-File > Income Tax Returns > File Income Tax Return
  • Select Assessment Year and ITR Form (ITR-1 for most salaried)
  • Fill personal information
  • Enter salary details from Form 16