The income tax return (ITR) filing season is one of the most crucial times for salaried employees in India. Whether you want to stay compliant, claim refunds, or build a clean financial record, e-filing ITR for salaried individuals in India is now simple, secure, and fully online.
For FY 2024–25 (AY 2025–26), the Income Tax Department provides a free, user-friendly e-filing portal where most salaried taxpayers can file their returns in minutes:
👉 https://www.incometax.gov.in
This guide explains who should file, which ITR form to choose, documents required, and the exact steps to file your return online.
Who Should File Income Tax Return in India?
Every individual whose income is taxable and whose accounts are not liable to audit must file an Income Tax Return, as prescribed under the Income Tax Act, 1961.
You must file ITR if:
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Total income exceeds ₹2.5 lakh (basic exemption limit)
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Total income exceeds ₹5 lakh, even if tax payable is zero due to rebate under Section 87A
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You want to claim a tax refund
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You have foreign assets or foreign income
The e-filing portal also allows voluntary filing for salaried individuals with income below ₹2.5 lakh, even when filing is not mandatory.
Choosing the Right ITR Form for Salaried Individuals
ITR-1 (Sahaj): Most Common Form
ITR-1 (Sahaj) is applicable for a Resident (other than Not Ordinarily Resident) individual having total income up to ₹50 lakh from:
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Salary or pension
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One house property
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Other sources such as interest income
The Income Tax Department allows ITR-1 to be filed online or using offline Excel/HTML utilities, both available on the portal:
👉 https://www.incometax.gov.in/iec/foportal/help/individuals/return-applicable-1
ITR-2: For More Complex Income
ITR-2 applies if you have:
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Capital gains from shares, mutual funds, or property
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Income from more than one house property
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Foreign income or foreign assets
If your salary income includes capital market transactions, ITR-2 is mandatory.
👉 https://www.incometax.gov.in/iec/foportal/help/individuals/return-applicable-2
Documents Required for Filing ITR
Before you begin e-filing, keep the following documents ready:
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Form 16 issued by your employer
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AIS (Annual Information Statement) downloaded from the portal
👉 https://www.incometax.gov.in/iec/foportal/help/individuals/ais -
Salary slips (if Form 16 is unavailable)
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Bank statements
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House rent receipts (if HRA claimed)
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Investment proofs and insurance premium receipts
Filing ITR without Form 16 is possible using salary slips, AIS, and bank statements.
Step-by-Step Process to E-File ITR Online
Step 1: Login to the Income Tax Portal
Visit the official e-filing website and log in using your PAN and password:
👉 https://www.incometax.gov.in
Step 2: Go to “File Income Tax Return”
Navigate to:
e-File → Income Tax Returns → File Income Tax Return
On the return filing page:
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Select Assessment Year: AY 2025–26
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Choose Mode of Filing: Online
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Select Status: Individual
Step 3: Select the Correct ITR Form
Choose:
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ITR-1 for salary income up to ₹50 lakh
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ITR-2 if you have capital gains or multiple properties
The portal may automatically suggest the correct form based on your profile and AIS data.
Step 4: Choose the Tax Regime
You can select between:
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Old Tax Regime (with deductions under Sections 80C, 80D, etc.)
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New Tax Regime (lower tax rates, fewer deductions)
The system allows you to compare tax liability under both regimes before final submission.
Step 5: Fill Income and Deduction Details
Upload Form 16 and review auto-filled details such as:
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Salary income
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Interest income
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Deductions under Sections 80C, 80D, 80G, etc.
Cross-check these figures with AIS and Form 26AS to avoid mismatches.
Step 6: Verify and Submit the Return
After reviewing tax payable or refund:
Submit the return and complete e-verification using:
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Aadhaar OTP
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Net banking
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Bank account-based verification
An ITR-V acknowledgment is generated instantly upon successful verification.
Filing ITR Using Offline Utilities
Taxpayers who prefer offline filing can:
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Download Excel or HTML utilities from the portal
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Fill the return offline
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Upload the generated JSON file online
Offline utilities are available for ITR-1 to ITR-7, including for previous assessment years:
👉 https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns
Common Mistakes to Avoid While Filing ITR
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Ignoring AIS or Form 26AS
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Selecting the wrong ITR form
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Not e-verifying the return after submission
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Missing interest income from savings or fixed deposits
Careful review helps avoid future notices from the Income Tax Department.
Final Thoughts: File Early, File Right
E-filing ITR for salaried individuals in India is now fast, transparent, and entirely digital. With the right documents, correct ITR form, and timely verification, compliance becomes effortless.
File your Income Tax Return for FY 2024–25 (AY 2025–26) early, verify it promptly, and maintain a clean financial record for loans, visas, and future tax filings.
