ITR Filing for Salaried Employees India 2025 — Complete Guide
Which ITR form to use, documents you need, step-by-step online filing, last date and how to save maximum tax. Everything a salaried employee needs to know about income tax return filing.
Key Dates — AY 2025-26
- • Last date without penalty: 31st July 2025
- • Belated return deadline: 31st December 2025
- • Late fee: ₹5,000 (₹1,000 if income below ₹5 lakh)
- • Standard deduction: ₹75,000 (new tax regime)
Which ITR Form Should Salaried Employees Use?
| ITR Form | Who Should Use It |
|---|---|
| ITR-1 (Sahaj) | Salaried employees with income up to ₹50 lakh from salary + 1 house property + other sources (FD interest, etc.). No capital gains. |
| ITR-2 | Salaried employees with capital gains (stocks, mutual funds, property), more than 1 house property, or income from foreign assets. |
| ITR-3 | Salaried employees who also have business/professional income or are partners in a firm. |
| ITR-4 (Sugam) | Salaried + presumptive business income (44AD/44ADA) up to ₹50 lakh total. |
Documents Required for ITR Filing
- Form 16 — Provided by your employer. Contains salary details and TDS deducted.
- Form 26AS — Tax credit statement. Download from income tax portal.
- AIS (Annual Information Statement) — Shows all financial transactions. Download from IT portal.
- Bank statements — For interest income and to verify transactions in AIS.
- Investment proofs — PPF passbook, ELSS statements, LIC premium receipts (for 80C).
- Health insurance premium receipt — For 80D deduction.
- Home loan certificate — From bank, showing interest and principal breakup (if applicable).
- Rent receipts + landlord PAN — For HRA exemption (if rent paid > ₹1 lakh/year).
How to File ITR Online (Step by Step)
- Go to incometax.gov.in and login with PAN and password
- Go to e-File → Income Tax Returns → File Income Tax Return
- Select Assessment Year 2025-26, Mode: Online, Status: Individual
- Select the correct ITR form (ITR-1 for most salaried employees)
- Most salary and TDS data will be pre-filled from Form 26AS — verify it
- Add any additional income (FD interest, rental income, capital gains)
- Claim all eligible deductions under 80C, 80D, HRA, etc.
- Compare old vs new tax regime — the portal shows both
- Review the computed tax. If tax payable, pay via Challan 280
- Submit and verify using Aadhaar OTP, net banking, or DSC
Tax Saving Deductions for Salaried Employees
| Section | Deduction Limit | What Qualifies |
|---|---|---|
| 80C | ₹1,50,000 | PPF, ELSS, LIC premium, EPF, NSC, home loan principal, tuition fees, 5-year FD |
| 80D | ₹25,000 (₹50,000 for senior citizens) | Health insurance premium for self, spouse, children and parents |
| 80E | No limit | Interest on education loan (for 8 years) |
| 24(b) | ₹2,00,000 | Home loan interest on self-occupied property |
| 80TTA | ₹10,000 | Interest on savings bank account |
| HRA | Actual HRA / 40-50% of salary / Rent paid minus 10% salary | House Rent Allowance exemption (whichever is lowest) |
| Standard Deduction | ₹75,000 | Flat deduction for all salaried employees (no proof required) |
Frequently Asked Questions
Which ITR form should a salaried employee file?
Most salaried employees should file ITR-1 (Sahaj) if their total income is up to ₹50 lakh and income is from salary, one house property and other sources. If you have capital gains or more than one house property, file ITR-2.
What is the last date to file ITR for salaried employees in 2025?
The last date to file ITR for salaried employees (AY 2025-26) without penalty is 31st July 2025. After that, you can file a belated return up to 31st December 2025 with a late fee of ₹5,000 (₹1,000 if income is below ₹5 lakh).
Is it mandatory to file ITR if my employer deducts TDS?
Yes, ITR filing is mandatory if your gross income exceeds ₹2.5 lakh (₹3 lakh for 60+ years, ₹5 lakh for 80+ years), even if your employer deducts TDS. Filing ITR is also required to claim a TDS refund, apply for a visa or get a bank loan.
What documents are needed to file ITR for salaried employees?
You need: Form 16 from employer, Form 26AS (tax credit statement), AIS (Annual Information Statement), bank account statements, investment proofs for 80C/80D deductions, home loan certificate (if applicable), and rent receipts for HRA claim.
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