How to File Your ITR in 2026: The Salaried Person's Playbook

ITR filing for FY 2025-26 doesn't need to be a July-30th scramble – here's the calm, step-by-step version for salaried Indians.

When is the ITR deadline for FY 2025-26?

31 July 2026 – that's the due date to file your income tax return for FY 2025-26 (Assessment Year 2026-27) if you're salaried and don't need a tax audit, i.e. anyone filing ITR-1 or ITR-2. Business owners and professionals without an audit requirement get until 31 August 2026, and audit cases run to 31 October 2026. These dates hold unless the department announces an extension – don't plan around one.

Which ITR form should I file – ITR-1 or ITR-2?

Most salaried filers with total income under ₹50 lakh and no meaningful capital gains can use the simpler ITR-1 (Sahaj). And there's a genuine improvement this year: from AY 2026-27, ITR-1 accepts up to two house properties – until last year it was capped at one. The moment you have short-term capital gains, long-term gains above the small carve-out, a third property, or any foreign assets, you move to ITR-2.

Is the new tax regime automatically applied?

Yes. The new tax regime has been the default since AY 2024-25, and that continues for AY 2026-27. If you want the old regime – with deductions like 80C, HRA, and home loan interest – you must actively opt out while filing.

One catch worth knowing: the Section 87A rebate does not apply to special-rate income such as equity capital gains – a ₹12 lakh salary plus stock-market gains still means some tax. And if you have a home loan and a full 80C/80D portfolio, run both regimes before you file – don't assume the default is optimal just because it's easier.

What documents do I need before I start?

Gather these before you open the portal – it turns a two-hour ordeal into a twenty-minute task.

• Form 16 (Parts A and B) from your employer
• Bank account statements and interest certificates
• AIS (Annual Information Statement) and TIS (Taxpayer Information Summary), downloaded from the e-filing portal
• Form 26AS for TDS reconciliation
• Capital gains statements from your broker or mutual fund platforms, if any
• Home loan interest certificate, insurance premium receipts, ELSS/PPF proofs (only if opting for the old regime)
• Rent receipts or HRA proof (old regime only)
• PAN and an Aadhaar-linked mobile number, for e-verification

How do I actually file – step by step?

1. Log in to the income tax e-filing portal (incometax.gov.in) with your PAN and password.
2. Download your AIS and TIS, and cross-check every entry against your own records – salary, interest, dividends, mutual fund transactions.
3. Reconcile Form 16 figures with the AIS. Flag mismatches with your employer or bank immediately; don't file over a discrepancy.
4. Choose the correct ITR form (ITR-1 or ITR-2, per the grid above) and confirm your tax regime choice.
5. Fill in salary, house property, capital gains (if ITR-2), and other income details – most fields pre-fill from AIS/Form 16, but verify each one.
6. Claim deductions only if you've opted for the old regime.
7. Compute tax payable, pay any balance via challan, and preview the return.
8. Submit, then e-verify within 30 days using Aadhaar OTP, net banking, or a demat/bank account EVC.

What happens after I submit – the e-verification step?

Filing isn't complete until you verify. Since August 2022, you get 30 days from the date of filing to e-verify electronically or post a signed ITR-V to CPC, Bengaluru. Miss that window and the return is treated as not filed – and if you verify late, the verification date counts as your filing date, with all late-filing consequences attached.

If you do miss the window for a genuine reason – hospitalisation, a technical glitch – you can submit a condonation-of-delay request explaining why, but approval isn't automatic. Don't rely on it as a backup plan.

Sources: Income Tax Department e-filing portal (incometax.gov.in) – ITR-1 FAQs, Section 87A rebate for FY 2025-26, and e-verification FAQs; ClearTax – "ITR-1 AY 2026-27: New Changes, Who Can File" and "ITR Filing Last Date FY 2025-26 (AY 2026-27)"; Tax2win – "ITR Filing Due Date" and "Section 87A Rebate FY 2025-26".
Key source links: ITR-1 FAQ; Salaried return applicability; Income Tax Returns FAQ; 30-day e-verification FAQ.