ITR filing is an essential annual exercise for salaried employees. With the Assessment Year being 2025-26 at present, a feeling of procedure, required documents, and key deadlines will lead you to accurate and timely filing. Given below is a step-by-step guide with a checklist which will make ITR filing by salaried employees in 2025 hassle-free and uncomplicated.
Step by Step Guide With Checklist
Here is the step by step guide with checklist of ITR filing for salaried employees in 2025:-
Step 1: Get Acquainted with Your Eligibility and Relevant ITR Form
For most of the salaried taxpayers, the defaulting position is ITR-1 (Sahaj). You may file ITR-1 if:
- You are an individual resident and your aggregate income is less than ₹50 lakh.
- Your income sources are salary, pension, one house property, and other sources (like interest).
- You have no income from business/profession, income from two or more house properties, or capital gains.
If your case is more complex (e.g., foreign income, multiple properties, or capital gains), you may have to file ITR-2 instead.
Step 2: Prepare Required Documents
Having the documents in front of you before you start will be less stressful. These are what you will need:
- Form 16: Furnished by your employer, with your income and TDS details. Your employers are required to furnish Form 16 by June 15, 2025.
- Salary Slips: Useful for verification of income and deductions.
- Form 26AS: Your income tax return every year on the Income Tax Portal, showing all the TDS deposited against your PAN.
- Investment Proofs: Evidence of Section 80C deductions (PPF, ELSS, LIC, etc.), 80D (health premium), 80G (donations), etc.
- Bank Statements: For showing interest income.
- Aadhaar and PAN Card: These are identification documents.
Other Income Documents: Have those documents handy if you earn rental income, capital gains, or other income.
Step 3: Register or Log In to the Income Tax Portal
- Visit the Income Tax e-filing portal.
- Register if you are a new filer or log in using your user credentials.
Step 4: Select the Right Assessment Year and ITR Form
- Select Assessment Year 2025-26.
- Select ITR-1 (Sahaj) if you are eligible or ITR-2 as the case may be.
Step 5: Provide Your Personal and Income Information
- Provide your personal details: PAN, Aadhaar, address, and contact number.
- Provide salary details as per Form 16 (Part B).
- Provide income from other sources (interest, etc.).
- Provide suitable details in case you have income from house property.
Step 6: Claim Tax Benefits and Deductions
- Provide Section 80C, 80D, 80G, and other deductions as per your proof of investments.
- Your tax liability after deduction will be automatically calculated by the portal.
Step 7: TDS and Tax Paid
- Cross-check TDS information from Form 16 and Form 26AS.
- Make sure all the TDS entries are consistent and there is no discrepancy.
Step 8: Tax Liability and Pay Any Tax Due
- Your tax liability will be computed by the portal based on the details provided.
- If tax payment is mandatory, pay online and retain the challan number.
Step 9: Preview and File Your Return
- Cross-check all entries to ensure accuracy.
- E-file your ITR.
Step 10: E-Verify Your ITR
- Complete the procedure by e-verifying your ITR through Aadhaar OTP, net banking, or otherwise.
- E-verification is a requirement for processing your return.
Salaried Employees Checklist
- Employer’s Form 16 (June 15 2025)
- Salary slips and bank statements
- Form 26AS (download from the portal)
- Proofs of investments (80C, 80D, 80G, etc.)
- Aadhaar card and PAN
- Information about other income (interest, rent, etc.)
- Home loan or rent receipt (in case of HRA or interest claim)
- Tax payment challan (in the event of self-assessment tax paid)
- E-verification mode available (Aadhaar-linked mobile, net banking, etc.)
Most Important Deadlines for ITR Filing in 2025
- Issuance of Form 16: June 15, 2025
- Due Date for Filing ITR (Individuals): July 31, 2025
- Filing of Revised/Defective Return: December 31, 2025
Late fees and interest payables may be levied upon filing after the due date. Hence, it is better to file in advance.
Conclusion
Filing your ITR in 2025 is not difficult if you are an individual with a salary and have planned well and done the above. Timely and accurate filing not only spares you from non-compliance but also enables you to claim valid refunds and escape penalties. In case you need professional assistance or wish to get your return free of errors, Epsilon Accounts Anusthan Fintech LLP top chartered accountant firms in mumbai offers professional tax consultancy and filing services to make your ITR simple and hassle-free. Leave all the formalities to the experts, and you can rest assured of your financial security.
FAQs
Q. What is the deadline for salaried employees to file their ITR for Assessment Year 2025-26?
The due date of filing ITR by salaried employees for AY 2025-26 is July 31, 2025.
Q. Which ITR form should most salaried employees use for filing their income tax return in 2025?
Most salaried staff are mandated to file under ITR-1 (Sahaj) if their income is not over ₹50 lakh and other conditions are met.
Q. Is it mandatory for salaried staff to furnish Form 16 to file their ITR, or is there a choice?
Form 16 is helpful but not mandatory; salaried staff may utilise Form 26AS, salary vouchers, and bank statements if required.
