ITR Filing for Salaried Individuals: A Simple Checklist Before You File

Every year around June, the same thing happens. People open their income tax portal, stare at it for a few minutes, and close the tab. The return feels complicated, so it gets pushed to "next weekend" until the deadline is suddenly a week away.

It really doesn't need to be that stressful. Many salaried returns are straightforward once the paperwork is in one place. Before you sit down to file, run through this checklist to reduce omissions and last-minute back-and-forth.

1. Keep your core documents in one folder

Start by pulling everything into a single folder, digital or physical, whichever you'll actually use. You'll want your Form 16 from your employer, your PAN and Aadhaar, and your bank account details for any refund.

Also download your Annual Information Statement (AIS) and Form 26AS from the income tax portal. These show the income and TDS already reported against your PAN. If your Form 16 and 26AS don't match, that's worth sorting out before you file, not after a notice arrives.

2. Don't leave money on the table with deductions

This is where people lose out. Under the old regime, Section 80C covers the familiar ones — EPF, PPF, life insurance premiums, ELSS, and children's tuition fees, up to ₹1.5 lakh. But there are others that quietly add up.

Health insurance premiums under 80D, interest on an education loan under 80E, and the additional NPS deduction under 80CCD(1B) are commonly missed. If you pay rent but don't get HRA, look at Section 80GG. Pick the regime — old or new — after you've added these up, not before.

3. Report the income you might think is "too small"

Savings account interest, fixed deposit interest, a bit of freelance work on the side, capital gains from selling shares or mutual funds — all of it belongs on your return, even if TDS was already deducted.

The department already sees most of this through your AIS. Leaving it out is the fastest way to get a mismatch notice. Reporting it honestly, and claiming the TDS credit, is almost always simpler than explaining an omission later.

4. Pick the right ITR form

For AY 2026-27, an eligible resident individual with total income up to ₹50 lakh may use ITR-1 for salary or pension, income from up to two house properties, specified other income, and long-term capital gains under Section 112A up to ₹1.25 lakh. ITR-1 cannot be used for short-term capital gains, Section 112A gains above that limit, business or professional income, or foreign assets or foreign-source income, among other exclusions.

ITR-2 generally applies when an individual or HUF has no business or professional income but is not eligible for ITR-1. Business or professional income may require ITR-3 or, when its conditions are met, ITR-4. Eligibility changes between assessment years, so check the current form instructions before filing.

5. E-verify — the step everyone forgets

Filing isn't finished until you verify. The current verification window is 30 days, and common methods include Aadhaar OTP, net banking, and an electronic verification code through a validated account. If verification is late, the return can be treated as invalid unless the delay is condoned.

Set a reminder for the same day you file. It takes two minutes and closes the loop cleanly.

Official Sources

• Income Tax Department: ITR-1 (Sahaj) FAQs for AY 2026-27
• Income Tax Department: returns applicable to salaried individuals

Important: This article provides general information. Eligibility, deadlines, and required action depend on the facts and the rules applicable at the time.

Frequently Asked Questions