Technology • 2024-01-12

How to File ITR Online in India: Step-by-Step Guide for Salaried

Complete guide to filing income tax return online in India for salaried employees using ITR-1.

ITR income tax online filing India salaried
⏱ 2 min read

Who Must File ITR?

Income Tax Return filing is mandatory in India if:

  • Your income exceeds the basic exemption limit (₹3 lakh under new regime, ₹2.5 lakh under old)
  • You have deposits of ₹1 crore or more in bank accounts
  • You have foreign income or assets
  • You want to claim a refund
  • You want to carry forward losses

Even if not mandatory, filing ITR is beneficial — it's your income proof for loans, visas, and financial transactions.

Which ITR Form to Use?

FormWho Should Use
ITR-1 (Sahaj)Salaried with income up to ₹50 lakh, one house, interest income
ITR-2Salaried with capital gains, multiple properties, foreign assets
ITR-3Business or profession income along with salary
ITR-4 (Sugam)Presumptive income scheme (44AD/44ADA/44AE)

Documents Required

  • Form 16 from employer (Part A and Part B)
  • PAN card and Aadhaar
  • Bank account statement / passbook
  • Form 26AS (tax credit statement from IT portal)
  • Investment proofs (80C, 80D, etc.)
  • Bank interest certificate

Step-by-Step Filing Process (ITR-1)

  1. Register on incometax.gov.in using your PAN as user ID
  2. Go to e-File → File Income Tax Return
  3. Select Assessment Year (For income from April 2024–March 2025, select AY 2025-26)
  4. Choose ITR-1 for salaried income below ₹50 lakh
  5. Pre-filled data will auto-populate from Form 26AS and AIS
  6. Verify and edit salary, TDS, deductions
  7. Choose tax regime (Old or New) — compare before selecting
  8. Submit and e-Verify using Aadhaar OTP, net banking, or DSC

Important Dates

CategoryDue Date
Salaried individuals31st July of assessment year
Businesses requiring audit31st October
Belated return31st December (with penalty)

Late Filing Penalty

  • ₹1,000 if total income is up to ₹5 lakh
  • ₹5,000 if total income exceeds ₹5 lakh
  • Interest at 1% per month on outstanding tax (Section 234A)

After Filing

You will receive an ITR acknowledgement (ITR-V). E-verify within 30 days. If you claimed a refund, it typically arrives within 15–45 days.