ITR Filing 2026: What Salaried Employees Should Check Before Filing Income Tax Returns
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June 15, 2026
Filing an Income Tax Return in 2026 needs a little more attention than usual. Salaried employees are filing returns for FY 2025–26, which is Assessment Year 2026–27. At the same time, India has moved to the new Income-tax Act framework from 1 April 2026. This may create confusion around forms, dates and tax regimes.
For most salaried employees, the filing process remains simple. The main checks are Form 16, Form 26AS, AIS, TIS, tax regime selection, income from other sources, deductions, refund or tax payable, and e-verification.
This blog explains what salaried employees should review before filing their ITR in 2026, from income details and tax regime selection to documents, deadlines and final submission.
Important Clarification
Although the Income-tax Act, 2025 came into effect from 1 April 2026, the return for FY 2025–26 / AY 2026–27 is still governed by the Income-tax Act, 1961. This is because the income year began before 1 April 2026. So, salaried employees filing returns in 2026 should use the AY 2026–27 ITR forms under the old Act framework.
Which ITR Form Do Most Salaried Employees Need?
Most salaried employees may file ITR-1, also called Sahaj, if their income is simple. ITR-1 generally applies when the taxpayer has income from:
For a salaried employee, ITR-1 is usually enough when there is no complex income.
If the taxpayer has capital gains, foreign income, more than one house property, business income, professional income, directorship in a company, unlisted shares, or income beyond ITR-1 eligibility, they may need a different form. In such cases, taxpayers may need ITR-2, ITR-3 or another applicable form.
What are the Main Forms and Statements to Keep Ready to File ITR-1?
A salaried employee should keep the following forms and documents ready before filing:
The employer provides the salary and TDS details for Form 16. Form 26AS shows tax credits such as TDS, TCS, advance tax and self-assessment tax. AIS gives a wider view of financial information reported to the Income Tax Department. TIS gives a summary of the information in AIS.
Some extra forms may apply in special cases. For example, you may need Form 10E for salary arrears relief, Form 10BA for certain rent deduction claims, and Form 67 for foreign tax credit.
Disclaimer: Please note that both Form 16 and Form 26AS have been replaced by Form 130 and Form 168 for Tax Year 2026-27.
Have the ITR Form Numbers Changed?
For AY 2026–27, salaried employees still file the return using the old ITR forms on the e-filing portal. So, common references such as Form 16, Form 16A, Form 26AS, AIS and TIS remain relevant for this filing.
However, under the Income-tax Rules, 2026, the new framework renumbers some forms.
For Instance:
This does not mean salaried employees should ignore Form 16 or Form 26AS while filing AY 2026–27 returns. For FY 2025–26 filing, these documents remain part of the practical filing process.
These changes make tax compliance simpler, standardise reporting formats and bring documentation in line with the new Income Tax Act, 2025 framework.
Note: The new form numbers matter because the tax law framework has changed from 1 April 2026. But for income earned in FY 2025–26, taxpayers still file the return under the older filing framework for AY 2026–27.
Should Salaried Employees Choose the Old Tax Regime or New Tax Regime?
The new tax regime is the default regime. This means the return system will treat the new regime as the default option unless the taxpayer chooses the old regime, where allowed.
A salaried employee should compare both regimes before filing.
The new tax regime has lower slab rates and fewer deductions. It allows limited benefits such as standard deduction and certain employer-linked deductions.
The old tax regime allows more deductions and exemptions. These may include HRA, Section 80C, Section 80D, home loan interest, NPS, education loan interest and other eligible deductions. The choice depends on the employee's income, rent, investments, insurance, home loan and other deductions.
What Should Salaried Employees Check in Form 16?
Your employer issues Form 16. It shows your salary, exemptions, deductions the employer considered, your taxable salary and TDS the employer deducted.
Before Filing, Check:
If you changed jobs during the year, collect Form 16 from both employers.
Why Should Salaried Employees Check Form 26AS?
Form 26AS shows your tax credit details. It helps confirm whether the tax deducted from salary has reached the government account. Check whether the TDS shown in Form 16 matches the TDS shown in Form 26AS.
Also Check for:
If Form 16 shows TDS but Form 26AS does not show it, the taxpayer should not ignore the mismatch. It may affect tax credit and refund processing.
Why Should Salaried Employees Check AIS and TIS?
AIS gives a detailed record of financial information reported against the PAN. TIS gives a summary of that information.
AIS May Include:
Many salaried employees overlook certain sources of income entries during ITR filing because they are not shown in Form 16. Interest income and dividend income are common examples.
Check AIS and TIS before filing. If the information is correct, include it in the return. If something is wrong, submit feedback through the income tax portal.
Have You Added Income Other Than Salary?
Salary is not the only income that you may need to report. Common income outside salary includes:
Interest income is often missed because it may look small. You still need to check and report it where it applies.
If a salaried person has freelance or professional income, ITR-1 may not be enough. The correct form will depend on the income type.
Have You Checked Deductions Correctly?
Deductions depend on the tax regime you select. Under the old tax regime, common deductions and exemptions include:
Under the new tax regime, many old-regime deductions are not available. However, salaried employees can still get the standard deduction. Certain employer-linked benefits, such as employer contribution to NPS, may also be available where applicable.
Do not claim a deduction only because you made an investment. Check whether the regime you selected allows it.
Did You Change Jobs During FY 2025–26?
If you changed jobs during the year, you must include salary from both employers in your return. You can collect Form 16 from each employer. If the new employer did not consider your previous salary, TDS may be lower than required. This can lead to tax payable during filing.
Check:
Have You Checked Tax Payable or Refund?
After entering all income and deductions, check whether the return shows refund or tax payable. A refund may arise if excess TDS was deducted. Tax payable may arise if:
If tax is payable, pay it as self-assessment tax before submitting the return. After payment, check whether the challan details reflect correctly in the return.
When Should Salaried Employees File ITR in 2026?
For most salaried employees whose accounts do not require an audit, the due date for filing ITR for AY 2026–27 is 31 July 2026, unless the government extends it.
You should usually file after you receive Form 16 and check Form 26AS, AIS and TIS. Filing too early may create mismatch issues if some data has not been updated.
A Safe ITR Filing 2026 Sequence is:
Note: Do not wait until the last day if tax is payable or if there are mismatches in AIS, Form 26AS or Form 16.
What Happens If You Miss the ITR Filing 2026 Due Date?
If the return is not filed by the due date, you may still file a belated return within the allowed time. However, late filing may lead to a fee, interest and certain restrictions.
For salaried employees, filing ITR on time is usually better because it also helps avoid refund delays and last-minute portal issues.
You should check belated return rules and timelines for the relevant assessment year before you file after the due date.
Have You E-Verified the Return?
Filing the return is not the final step. You must e-verify the return. The current time limit for e-verification is 30 days from the date you file the return.
You Can Usually e-verify through:
If the return is not verified within the permitted time, it may not be treated as valid.
Final Thoughts
ITR filing for salaried employees does not need to be complex. For ITR filing in 2026, it is important to clearly distinguish between two separate developments: the filing of Income Tax Returns for Assessment Year (AY) 2026–27 relating to Financial Year (FY) 2025–26, and the implementation of the new Income-tax Act framework effective from 1 April 2026.
For most salaried employees, the basic process remains the same. Check Form 16, Form 26AS, AIS, TIS, tax regime, deductions, income outside salary, tax payable or refund, and e-verification before closing the filing process.
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