ITR Filing Checklist for Salaried Individuals

Category: Income Tax | Published: 30 September 2026 | Last Updated: 30 September 2026

A practical checklist of documents and checks for salaried employees before filing an Income Tax Return, so you avoid mismatches, missed deductions and notices.

Filing an Income Tax Return as a salaried employee is usually simple, but small mistakes — a missed interest income, a wrong bank account or a mismatch with AIS — can lead to delays or notices. Use this checklist before you file.

Step 1: Collect Your Documents

PAN and Aadhaar, and make sure they are linked
Form 16 from your employer (and from each employer if you changed jobs during the year)
Salary slips, useful for checking allowances
Form 26AS, AIS and TIS downloaded from the income tax portal
Interest certificates for savings accounts, fixed deposits and recurring deposits
Home loan interest certificate, if you have a housing loan
Rent receipts for HRA and investment and insurance proofs (such as PPF, ELSS, life insurance, health insurance) if you use the old tax regime
Capital gains statements from your broker or mutual fund if you sold shares or units
Bank account details — the refund account must be pre-validated on the portal

Step 2: Check AIS and Form 26AS

The Annual Information Statement (AIS) shows income reported about you by banks, employers and others. Compare it with your own records:

Is all TDS in Form 16 shown in Form 26AS?
Is all interest income in AIS included in your return?
Are there any entries that are wrong? If so, submit feedback in AIS before filing.

Step 3: Choose Your Tax Regime

The new tax regime is the default. Salaried individuals without business income can choose the old or new regime each year when filing the return by the due date. Compare both before deciding — see our guide on Old vs New Tax Regime.

Step 4: Pick the Right ITR Form

For AY 2026-27, ITR-1 (Sahaj) can be used by resident individuals with total income up to ₹50 lakh from salary or pension, up to two house properties, other sources such as interest, long-term capital gains under section 112A up to ₹1.25 lakh, and agricultural income up to ₹5,000. If you have other capital gains, foreign assets, business income, or are a director in a company, you will need another form such as ITR-2 or ITR-3.

Step 5: File and Verify

Review the pre-filled data carefully — do not accept it blindly.
Pay any balance tax with interest before filing.
Submit the return and e-verify it within 30 days using Aadhaar OTP, net banking or another method. A return that is not verified is treated as not filed.

Important Dates

For FY 2025-26 (AY 2026-27), the due date for salaried individuals not requiring audit was 31 July 2026. A belated return can be filed up to 31 December 2026 with a late fee. From 1 April 2026 the Income-tax Act, 2025 applies, and terms such as "tax year" and some form names (for example, Form 16 becoming Form 130) change for later years.

Frequently Asked Questions

Do I need to file ITR if my employer deducted TDS?

If your income is above the basic exemption limit you should file a return even if TDS was deducted. Filing is also needed to claim a refund.

What if Form 16 and AIS do not match?

Find the reason first — for example, income from a previous employer or interest not shown in Form 16 — and include the correct figures. Report wrong AIS entries through AIS feedback.

Want your return prepared and checked? See our Income Tax Services or contact us.

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Disclaimer: This article is general information based on the rules as on the Last Updated date above. Tax rules, rates and due dates change, so please verify on the official portal or consult us before acting. It is not professional advice for your specific situation.