ITR Filing for Salaried Employees
Salaried employees with income up to ₹50 lakh, one house property and no capital gains file ITR-1. The moment RSUs vest, capital gains occur or agricultural income exceeds ₹5,000, they must shift to ITR-2.
- Correct form: ITR-1 (or ITR-2 with capital gains)
- Regime: New regime default from AY 2024-25 — compare with old regime if 80C+HRA+home-loan exceed ₹4L.
- Reconcile AIS + 26AS before filing to avoid 143(1)(a) intimations.
- Aadhaar OTP e-verification the same day.
- Free notice defence within 12 months of filing.
Definition
44ADA
Definition
44AD
Definition
Section 44AB
Typical income mix for salaried employees
- Salary as per Form 16 (Part B)
- House property income / self-occupied loss
- Interest income from savings & FDs
- Capital gains on listed shares / mutual funds
- Foreign RSU / ESPP perquisite and dividends
Deductions available
- Section 80C — PF, PPF, ELSS, LIC (₹1.5L)
- Section 80D — health insurance (₹25k / ₹50k)
- Section 24(b) — home loan interest (₹2L)
- Section 80CCD(1B) — NPS additional ₹50k
- Standard deduction ₹50k / ₹75k (new regime)
Documents required
- Form 16 (Part A + Part B)
- Form 26AS + AIS + TIS
- Bank interest certificates
- Home-loan interest certificate
- Capital-gains statement from broker/AMC
- Rent receipts & landlord PAN
Common mistakes to avoid
- Choosing ITR-1 despite capital gains — return gets marked defective under 139(9)
- Skipping AIS reconciliation for dividend and interest
- Missing RSU perquisite already in Form 16 Annexure but not disclosed in Schedule OS
- Claiming HRA without landlord PAN for rent above ₹1L/year
- Not linking PAN with Aadhaar — refund gets blocked
Worked example
A ₹22L Bengaluru salaried employee with US ESPP shares must file ITR-2, disclose Schedule FA and pay LTCG on ESPP sale — Taxpex handles the entire filing in 3 days.
Salaried Employees — filing snapshot
| Item | Detail |
|---|---|
| Recommended form | ITR-1 (or ITR-2 with capital gains) |
| Regime guidance | New regime default from AY 2024-25 — compare with old regime if 80C+HRA+home-loan exceed ₹4L. |
| Presumptive available | Depends on income mix |
| Audit trigger | Above threshold or below deemed profit |
| Taxpex turnaround | 24–72 hours |
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Frequently asked questions
Frequently asked questions
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Related tools, guides & services
Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
- Documents Required for ITR Filing 2026 — The Complete Checklist
- ITR Filing Last Date FY 2024-25 (AY 2025-26) — Complete Guide
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
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