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Income Tax
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Income Tax Filing Guide for Salaried Individuals in India (AY 2025-26)

A step-by-step guide for salaried employees to file Income Tax Returns, choose the right ITR form, and maximize deductions.

CA Neha Sharma
Income Tax Specialist
28 December 2025
Income Tax Filing Guide for Salaried Individuals in India (AY 2025-26)

Filing Income Tax Returns (ITR) is mandatory for salaried individuals whose income exceeds the basic exemption limit. Proper filing ensures compliance and faster refunds.

Who Should File ITR?

  • Individuals with income above ₹2.5 lakhs
  • Employees with multiple Form 16
  • Individuals claiming tax refunds
  • Those with foreign income or assets

Choosing the Correct ITR Form

  1. ITR-1 (Sahaj) – Salaried individuals
  2. ITR-2 – Capital gains income
  3. ITR-3 – Business or profession

Popular Deductions

  • Section 80C – Investments up to ₹1.5 lakhs
  • Section 80D – Health insurance premiums
  • Section 24 – Home loan interest
Timely filing of ITR not only avoids penalties but also strengthens your financial credibility.

Related Topics

#Income Tax#ITR Filing#Salaried Employees#Deductions