ITR Filing FY 2025-26: Step by Step Guide for Salaried Professionals

The income tax return filing season for FY 2025-26 (AY 2026-27) is now open. The deadline for salaried professionals and individuals is July 31, 2026. With the Income Tax Act 2025 having replaced the Income Tax Act 1961 from April 1, 2026, the portal looks different this year – but the process for filing your FY 2025-26 return remains familiar.

This guide walks salaried professionals through the complete ITR filing process for FY 2025-26, step by step, including documents needed, which form to select, how to handle the two-tab portal, and how to verify your return.

Important Clarification Before You Begin

The income tax portal at incometax.gov.in now shows two tabs – one for the Income Tax Act 1961 and one for the Income Tax Act 2025.

For your FY 2025-26 return, you must use Tab 1 – the one labeled Income Tax Act 1961 or AY 2026-27. Tab 2 is for Tax Year 2026-27 returns which will be filed from July 2027 onwards. Selecting the wrong tab will cause pre-filled data mismatches and errors in your return.

Documents to Collect Before You Start

Gathering these documents before logging in saves significant time and avoids errors during filing.

From your employer:

• Form 16 (Part A and Part B) for FY 2025-26
• April 2025 to March 2026 salary slips if Form 16 has not yet been issued

From the income tax portal:

• Form 26AS (tax credit statement)
• Annual Information Statement (AIS)
• Taxpayer Information Summary (TIS)

For deductions under old regime (if applicable):

• Section 80C investment proofs – PPF passbook, ELSS statements, LIC receipts, home loan principal certificate
• Section 80D health insurance premium receipts
• Home loan interest certificate from bank (for Section 24b deduction)
• HRA receipts and rent agreement (if claiming HRA)
• NPS contribution statement (for Section 80CCD deductions)

Bank details:

• Account number and IFSC code of the account where refund should be credited
• Ensure the bank account is pre-validated on the portal

Other income documents (if applicable):

• Fixed deposit interest certificates from banks
• Capital gains statement from broker or mutual fund house
• Rental income details

Step 1: Log In to the Portal

Go to incometax.gov.in and click Login.

Enter your PAN as the User ID. If you have not registered earlier, click Register and complete the registration using your PAN, Aadhaar, and mobile number.

After logging in, the portal dashboard will appear.

Step 2: Select the Correct Tab

On the portal, you will see two tabs – one for Income Tax Act 1961 and one for Income Tax Act 2025.

Click on the tab labeled Income Tax Act 1961 or the one that shows AY 2026-27. This is the correct tab for your FY 2025-26 return. Do not click on the Income Tax Act 2025 tab for this filing.

Step 3: Navigate to File Return

On the dashboard, click on e-File in the top menu.

From the dropdown, select Income Tax Returns, then click File Income Tax Return.

Step 4: Select Assessment Year and Mode

On the next screen:

• Assessment Year: Select AY 2026-27 (this corresponds to income earned in FY 2025-26)
• Mode of Filing: Select Online
• Filing Type: Select Original Return (unless you are filing a revised return)

Click Continue.

Step 5: Select Your Status

Select Individual and click Continue.

Step 6: Select the Correct ITR Form

This is one of the most critical steps. Selecting the wrong ITR form results in a defective return.

Most salaried professionals file either ITR-1 or ITR-2. If you have sold mutual funds, stocks, or property during FY 2025-26, you must file ITR-2.

Click on the applicable form and then click Proceed with ITR-1 (or whichever form you selected).

Step 7: Select Reason for Filing

Select the applicable reason:

• Taxable income above the basic exemption limit (most common reason for salaried taxpayers)
• Mandatory filing based on specific criteria (foreign travel, high bank deposits, electricity consumption above Rs. 1 lakh, etc.)

Click Continue.

Step 8: Verify and Complete Pre-Filled Information

The portal pre-fills most information automatically from data submitted by employers, banks, and other institutions through TDS returns and AIS.

Carefully verify each section:

Personal information: Name, date of birth, PAN, Aadhaar, address, mobile number, email ID, residential status. Make corrections if any detail is wrong.

Bank account details: Verify that your bank account is listed and pre-validated. This is where the refund will be credited. If your account is not pre-validated, go to My Profile, then Bank Account, and complete pre-validation before proceeding.

Salary income: Cross-check the pre-filled salary figure against your Form 16 Part B. If there is a discrepancy, enter the correct amount as per Form 16.

TDS details: Verify that TDS deducted by your employer matches Form 26AS. If any TDS is missing, it means either the employer has not filed TDS returns or there is a PAN mismatch. Do not claim TDS that does not appear in Form 26AS.

Step 9: Check AIS and Form 26AS Before Adding Income

Before submitting your return, download and review both AIS and Form 26AS from the portal.

AIS shows all financial transactions linked to your PAN – salary, interest from banks, dividends, mutual fund redemptions, property purchases, and more. The income tax department uses AIS data to identify mismatches with your filed return.

If any income shown in AIS is not already captured in your return, you must add it. Ignoring AIS income and not declaring it is one of the most common reasons for receiving income tax notices.

To access AIS: Go to Services on the portal and click Annual Information Statement.

Step 10: Enter Deductions

If you are filing under the old tax regime, enter your deductions in the relevant schedule.

Common deductions for salaried professionals:

• Section 80C: PPF, ELSS, LIC premium, EPF contribution, home loan principal, NSC, children’s tuition fees. Maximum Rs. 1,50,000.
• Section 80D: Health insurance premium for self, spouse, children, and parents. Maximum Rs. 25,000 for self (Rs. 50,000 if parents are senior citizens).
• Section 24(b): Home loan interest for self-occupied property. Maximum Rs. 2,00,000.
• Section 80CCD(1B): Own NPS contribution above the Rs. 1,50,000 limit. Maximum Rs. 50,000.
• Section 80CCD(2): Employer NPS contribution. Up to 14% of basic salary. Available in new regime also.
• Section 10(13A): HRA exemption. Calculated based on actual HRA received, rent paid, and city of residence.

If you have opted for the new tax regime, most of these deductions are not available. Only employer NPS under Section 80CCD(2) and the Rs. 75,000 standard deduction apply.

Step 11: Choose Your Tax Regime

If you have not already communicated your regime choice to your employer through Form 12BB (now Form 124 for Tax Year 2026-27), or if you want to change the regime at the time of filing, you can do so here.

Note: Salaried taxpayers can switch between old and new regime every year at the time of ITR filing. However, if you miss the July 31, 2026 deadline and file a belated return, you will be locked into the new regime for FY 2025-26.

Step 12: Pay Any Outstanding Tax

After entering all income and deductions, the portal will compute your total tax liability.

If tax is payable (after deducting TDS already deducted), you must pay it before submitting the return. This is called self-assessment tax and is paid through Challan 280 on the portal.

Go to e-Pay Tax, select Income Tax, fill the challan details, and make the payment via net banking or UPI. After payment, the challan details will be auto-populated in your return.

If a refund is due (TDS deducted was more than your actual liability), no payment is needed. The refund will be credited to your pre-validated bank account after the return is processed.

Step 13: Preview and Submit

Before submitting, use the Preview option to review the complete return one final time.

Check:

• Total income matches your expectations
• All deductions are correctly entered
• TDS amounts match Form 26AS
• Bank account for refund is correct
• Regime selection is as intended

Click Submit to file the return.

Step 14: E-Verify Your Return

This is the most commonly missed step. A return that is not verified within 30 days of filing is treated as not filed by the department.

E-verification options:

• Aadhaar OTP – fastest and recommended
• Net banking – log in to bank and verify via the ITR option
• Bank ATM – available at select banks
• Electronic Verification Code (EVC) – generated via bank account or demat account
• Physical ITR-V – print, sign, and courier to CPC Bengaluru within 30 days (slowest option)

Aadhaar OTP is the simplest and fastest method. After submitting, click e-Verify Now and choose Aadhaar OTP. Enter the OTP received on your Aadhaar-linked mobile number.

Once verified, an acknowledgement number will be generated. Save this number for future reference.

Key Deadlines for FY 2025-26

Common Mistakes to Avoid

Selecting wrong assessment year: FY 2025-26 corresponds to AY 2026-27. Selecting AY 2025-26 will file your return for the wrong year.

Selecting the wrong portal tab: Use Tab 1 (Income Tax Act 1961) for your FY 2025-26 return. Tab 2 is for Tax Year 2026-27 onwards.

Not checking AIS: Income visible in AIS but not declared in your return will result in a notice from the department.

TDS mismatch: Claiming TDS that does not appear in Form 26AS will result in the refund being rejected or the return being selected for scrutiny.

Not e-verifying within 30 days: The return is invalid if not verified. This is a very common mistake.

Wrong ITR form: Filing ITR-1 when ITR-2 is required (for example, when you have capital gains) results in a defective return notice.

Bank account not pre-validated: Refunds cannot be credited to an account that is not pre-validated on the portal.

What Happens After Filing

After successful e-verification, the Income Tax Department will process your return. Processing typically takes 15 to 60 days for straightforward returns.

You will receive one of the following:

• Intimation under Section 143(1): Confirming the return has been accepted and processed. This is the most common outcome for correct returns.
• Demand notice: If the department’s calculation differs from yours and additional tax is payable.
• Refund: Credited to your pre-validated bank account if tax paid exceeds liability.
• Notice for defective return: If the wrong form was used or mandatory information is missing.

Track your return status by going to e-File on the portal and selecting Income Tax Return, then View Filed Returns.

Conclusion

Filing your ITR for FY 2025-26 follows the same familiar process as previous years. The only new element this year is the two-tab portal – always select Tab 1 (Income Tax Act 1961) for your July 2026 filing.

The most important steps are collecting accurate documents before starting, verifying pre-filled data against Form 16 and Form 26AS, reviewing AIS for any income not captured, and e-verifying within 30 days of filing.

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Disclaimer: This article is for informational purposes only and does not constitute tax advice. Tax laws are subject to change. Consult a qualified tax professional for guidance on your specific situation.

About the Author: Diksha Chawla is the Founder of FinLecture (finlecture.in), a financial education platform helping salaried professionals, freelancers, and small business owners understand income tax and personal finance in India. She holds an MBA in Finance with 7 years of experience in taxation education.