Vardhan Tax

Salaried Individual ITR Filing Online in India

From basic salary returns to capital gains and foreign assets — file your income tax return accurately with dedicated CA support.

Basic Salary Return

ITR filing for salary income using Form 16 and employer TDS records.

Salary + FD Interest

Filing for salary combined with FD interest, savings bank interest, and other income.

Salary + Capital Gains

ITR for salary earners with capital gains from equity, mutual funds, or property.

Salary + Foreign Assets

Filing for residents with foreign income, assets, or overseas bank accounts requiring Schedule FA.

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Basic Salary Return Filing

Accurate ITR filing for salaried individuals with straightforward salary income

₹999

Who Should Buy

  • Salaried employees with one or two employers
  • Employees with only salary and minor savings interest
  • First-time ITR filers
  • Employees seeking TDS refund

Services Included

  • Form 16 review and salary income computation
  • Old vs New Tax Regime comparison and selection
  • TDS reconciliation with Form 26AS and AIS
  • Standard deduction and eligible deduction claims (80C, 80D)
  • ITR-1 preparation and filing on the income tax portal
  • E-verification and refund status tracking

Salary + Capital Gains ITR Filing

ITR filing for salaried individuals with capital gains from shares, mutual funds, or property

₹1,599

Who Should Buy

  • Salaried employees who sold shares or mutual funds
  • Individuals who sold property during the year
  • Investors with SIP, STP, or SWP redemptions
  • Individuals carrying forward capital losses

Services Included

  • Form 16 and salary income computation
  • Capital gains computation from shares, mutual funds, and property
  • Short-term and long-term capital gains classification
  • Reinvestment exemption advisory (Sections 54, 54EC, 54F)
  • AIS and broker/AMC statement reconciliation
  • ITR-2 preparation and e-verification

Salary + FD Interest ITR Filing

ITR filing for salaried individuals with Fixed Deposit interest, dividends, and other income

₹1,299

Who Should Buy

  • Salaried employees with FD/RD interest income
  • Investors receiving dividend income
  • Employees with multiple bank FDs
  • Individuals seeking TDS refund on FD interest

Services Included

  • Form 16 and salary income computation
  • FD, RD, and savings interest computation across all banks
  • Dividend income reporting from shares and mutual funds
  • AIS and Form 26AS reconciliation for TDS verification
  • Old vs New Tax Regime evaluation including 80TTA deduction
  • ITR-1/ITR-2 preparation and e-verification

Salary + Foreign Assets ITR Filing

ITR filing and mandatory disclosure for salaried individuals with foreign income or assets

₹2,999

Who Should Buy

  • Salaried employees with ESOPs from foreign parent companies
  • Individuals holding foreign bank accounts
  • Employees who worked or earned abroad during the year
  • Individuals with foreign investments or retirement accounts

Services Included

  • Form 16 and salary income computation
  • Foreign bank account and asset disclosure (Schedule FA)
  • Foreign source income reporting (Schedule FSI)
  • ESOP taxation review for foreign employer grants
  • Foreign tax credit and DTAA relief computation (Form 67)
  • ITR-2 preparation and e-verification

Overview

Filing an Income Tax Return as a salaried individual is one of the most common tax compliance activities in India — yet it remains one of the most misunderstood. Many employees believe that since TDS is already deducted by their employer every month, their tax obligation is complete and ITR filing is optional. This is incorrect.

ITR filing is a separate legal requirement under the Income Tax Act, 1961. It is the formal declaration of your total income from all sources — not just salary — to the Income Tax Department for the relevant financial year. Even if your employer has correctly deducted TDS, your return must be filed to confirm that declaration, claim refunds, report other income, and maintain a clean compliance record.

What is Salaried Individual ITR Filing?

Salaried ITR filing is the process of computing your total income under all applicable heads, reconciling TDS already deducted, selecting the correct tax regime, applying eligible deductions, and submitting the return on the Income Tax portal before the prescribed due date.

Salaried individuals may earn income from multiple sources alongside their salary:

  • Basic salary and allowances
  • Fixed Deposit interest from banks
  • Capital gains from sale of shares, mutual funds, or property
  • Dividend income from stocks or mutual funds
  • Rental income from house property
  • Foreign income or assets held abroad

Each of these income types has different tax treatment, different rates, and different disclosure requirements. Filing without reporting all sources — even if tax has already been deducted — can result in notices, mismatches, and penalties.

Why Salaried ITR Filing Matters

Most salaried employees receive Form 16 from their employer every year. While Form 16 is a TDS certificate, it does not automatically mean your tax compliance is complete. Many employees also have income from FDs, mutual fund redemptions, stock sales, or other sources that are independently tracked by the Income Tax Department through the Annual Information Statement (AIS).

Salaried ITR Filing Helps You:

  • Claim refund of excess TDS deducted by employer or bank
  • Report FD interest, dividend, and capital gains income correctly
  • Carry forward capital losses to offset future gains
  • Maintain income proof for home loans, car loans, and visa applications
  • Avoid mismatch notices from the Income Tax Department
  • Disclose foreign assets or income if applicable
  • Establish a clean multi-year compliance record

Who Needs to File Salaried ITR?

SituationITR Filing Required?
Gross salary above ₹3 lakh (New Regime basic exemption)Yes
Gross salary above ₹2.5 lakh (Old Regime basic exemption)Yes
TDS deducted but income below exemption limitAdvisable (to claim refund)
Multiple employers in the same yearYes
Salary + FD interest / dividend incomeYes
Salary + capital gains from shares or propertyYes
Salary + foreign income or foreign assets heldYes
Salary with employer but income below exemption, no TDSTechnically exempt, advisable to file

Because the Income Tax Department now receives transaction data from banks, brokers, registrars, and financial institutions through the AIS system, even income that was not reported to the employer is visible to the department. A return that does not match AIS data is a primary trigger for automated notices under the faceless assessment system.

Key Note for 2026 Filers

From FY 2023-24 onwards, the New Tax Regime is the default for all salaried individuals. Employees who wish to claim deductions like 80C, HRA, or home loan interest must actively opt for the Old Regime — this election must be communicated to the employer at the start of the year and confirmed in the ITR. For FY 2025-26 (AY 2026-27), the standard deduction under the New Regime is ₹75,000 and the tax rebate under Section 87A covers income up to ₹12 lakh (as per Finance Act 2025 provisions — verify at the time of filing).

Types

Salaried individual ITR filing is not a single uniform process. The complexity of your return, the ITR form applicable to you, and the deductions or disclosures required all depend on what type of income you earned during the financial year in addition to your salary. Choosing the wrong return type — or using the wrong ITR form — can lead to a defective return notice or missed refund.

Types of Salaried ITR Based on Income Profile

Return TypeIncome ProfileITR Form
Basic Salary ReturnOnly salary income (one or two employers)ITR-1 (Sahaj)
Salary + FD Interest / Other SourcesSalary + bank interest, dividends, small other incomeITR-1 or ITR-2
Salary + Capital GainsSalary + STCG or LTCG from shares, MF, or property saleITR-2
Salary + Foreign Income or AssetsSalary + income abroad or foreign bank/investment heldITR-2
Salary + House Property IncomeSalary + rental income from one or more propertiesITR-1 (one self-occupied) or ITR-2 (multiple/let-out)

1. Basic Salary Return

The simplest case. The taxpayer has salary income from one or two employers, possibly with a small amount of savings account interest, and no capital gains, no foreign assets, and no business income.

Applicable form: ITR-1 (Sahaj)

Key considerations:

  • Regime selection (Old vs New)
  • Standard Deduction (₹75,000 under New Regime, ₹50,000 under Old Regime)
  • TDS reconciliation with Form 16 and Form 26AS
  • Deductions under 80C, 80D, HRA if under Old Regime
  • Section 87A rebate eligibility

2. Salary + FD Interest / Other Source Income

Many salaried employees have Fixed Deposits, recurring deposits, or savings account interest income. Banks deduct TDS at 10% on FD interest above ₹40,000 (₹50,000 for senior citizens). If the individual's actual tax rate is lower, excess TDS can be claimed as refund — but only if ITR is filed.

Additionally, dividend income from shares or mutual funds is now fully taxable at the individual's slab rate (dividends are no longer exempt). These must be correctly reported in ITR.

Applicable form: ITR-1 if total other income is within threshold; ITR-2 if more complex

Key considerations:

  • Report FD interest even if TDS has been deducted
  • Report dividend income from all folios
  • Reconcile with AIS which captures all bank interest automatically
  • Savings account interest deduction under Section 80TTA (₹10,000) — Old Regime only

3. Salary + Capital Gains

One of the most common filing situations that gets mishandled. Employees who sold shares, redeemed mutual funds, or sold property during the year have capital gains that must be reported and taxed at specific rates — regardless of whether any other income exists.

Applicable form: ITR-2 (ITR-1 cannot be used if there are capital gains)

Key capital gains considerations:

Transaction TypeHolding PeriodTax Rate
Listed equity / Equity MF≤12 months (STCG)20% (from FY 2024-25)
Listed equity / Equity MF>12 months (LTCG)12.5% above ₹1.25 lakh
Debt mutual funds / BondsAny period (from April 2023)Taxed at slab rate
Immovable property≤24 months (STCG)Taxed at slab rate
Immovable property>24 months (LTCG)12.5% without indexation (from FY 2024-25)
Unlisted shares>24 months (LTCG)12.5%

Capital gains must be reported even if the net gain is below the exemption limit. Losses can be carried forward only if the return is filed on time.

4. Salary + Foreign Income or Foreign Assets

The most compliance-sensitive category. Resident individuals who hold foreign bank accounts, foreign investments, ESOPs from foreign parent companies, or have income from foreign sources must disclose them in Schedule FA (Foreign Assets) and Schedule FSI (Foreign Source Income) of ITR-2.

Non-disclosure of foreign assets is a serious offence under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with penalties up to ₹10 lakh per asset per year.

Applicable form: ITR-2 (mandatory for any foreign asset or income)

Key considerations:

  • ESOPs from multinational employer companies must be reported
  • Foreign bank accounts even with zero balance must be disclosed if held at any point during the year
  • Double Taxation Avoidance Agreement (DTAA) relief must be claimed in the correct schedule
  • Foreign tax credit must be reported in Form 67 before filing ITR

Eligibility

Who is Required to File Salaried ITR?

A common misconception among salaried employees is that TDS deduction by the employer means the tax compliance cycle is complete. Under the Income Tax Act, 1961, ITR filing is a separate legal obligation that applies independently of TDS. The eligibility criteria for mandatory filing covers a wide range of salaried taxpayers — and in 2026, the AIS-driven matching system means the department is already aware of most income you have earned, even if it was not reported to your employer.

Mandatory Filing Conditions for Salaried Individuals

ITR filing is mandatory for a salaried individual in any of the following conditions:

ConditionSection / Rule Reference
Gross total income exceeds basic exemption limitSection 139(1)
Any foreign asset held or foreign income earnedSection 139(1) — regardless of income level
Deposits of ₹1 crore or more in current accounts during the year7th Proviso to Section 139(1)
Electricity expenditure of ₹1 lakh or more during the year7th Proviso to Section 139(1)
Foreign travel expenditure of ₹2 lakh or more during the year7th Proviso to Section 139(1)
TDS/TCS of ₹25,000 or more deducted during the year (₹50,000 for senior citizens)7th Proviso to Section 139(1)
Savings/current bank deposits of ₹50 lakh or more during the year7th Proviso to Section 139(1)

Basic Exemption Limits (AY 2026-27)

Tax RegimeBasic Exemption LimitRebate Under 87A
New Tax Regime (Default)₹3,00,000Nil tax up to ₹12,00,000 (subject to Finance Act 2025)
Old Tax Regime₹2,50,000Nil tax up to ₹5,00,000
Senior Citizens (Old Regime)₹3,00,000Nil tax up to ₹5,00,000
Super Senior Citizens (Old Regime)₹5,00,000Nil tax up to ₹5,00,000

Situations Where Filing is Strongly Advisable Even if Not Mandatory

Even if income is below the exemption limit, ITR filing is highly advisable in these situations:

  • TDS has been deducted and a refund is due
  • Capital losses have been incurred that need to be carried forward
  • Visa applications require ITR proof for the year
  • Home loan or personal loan application is upcoming
  • Building a multi-year compliance record for financial credibility

Who Uses Which ITR Form?

Income SituationEligible ITR Form
Salary only, one house property, income from other sources below ₹50 lakhITR-1 (Sahaj)
Salary + capital gains OR multiple house properties OR foreign assets/incomeITR-2
Salary + business/professional income (rare for pure salaried)ITR-3
Salary + presumptive business income under 44AD/44ADAITR-4 (Sugam)

Residency Status and Filing Obligation

Tax filing obligation also depends on residential status:

  • Resident Ordinary Resident (ROR): Global income is taxable; foreign assets must be disclosed
  • Resident but Not Ordinarily Resident (RNOR): Only Indian income + foreign business income taxable
  • Non-Resident Indian (NRI): Only Indian-sourced income is taxable; different TDS rules apply

Most salaried employees in India qualify as ROR. Those returning from abroad after several years or on overseas assignments should verify their residential status before determining their filing obligation and foreign asset disclosure requirements.

Process

Salaried ITR Filing Process

The Income Tax Return filing process for salaried individuals follows a structured sequence that goes well beyond simply entering salary figures. Since the department now matches filed returns against AIS data automatically, the process must begin with document collection and reconciliation before any numbers are entered on the portal.

Rushing the filing process — especially when there are capital gains, multiple employers, FD income, or foreign assets — is one of the most common reasons salaried employees receive post-filing notices or demands.

Step-by-Step Salaried ITR Filing Process

StepActivityPurpose
Step 1Collect Form 16 from employer(s)Primary salary and TDS document
Step 2Download Form 26AS and AIS from income tax portalVerify all TDS credits and transactions reported by third parties
Step 3Collect capital gains statements from broker / AMCAccurate STCG/LTCG computation
Step 4Collect bank statements for FD interest and dividend creditsReport all other source income
Step 5Determine residential status and tax regimeOld vs New Regime tax benefit analysis
Step 6Compute total income under all applicable headsCorrect tax liability calculation
Step 7Apply eligible deductions (Old Regime) or standard deduction (New Regime)Reduce taxable income legally
Step 8Compute final tax liability and check for Section 87A rebateDetermine actual tax payable
Step 9Pay self-assessment tax via Challan 280 if any balance dueClear outstanding before filing
Step 10File ITR with correct form on Income Tax portalFormal return submission
Step 11E-verify the return within 30 days of filingActivate and complete the filing

Common Filing Timelines (AY 2026-27)

CategoryDue Date
Salaried individuals (not under audit)31st July 2026
Belated return (with late fee)31st December 2026
Updated return ITR-U (with additional tax)Within 2 years of end of assessment year

AIS Reconciliation — Why It Cannot Be Skipped

The Annual Information Statement (AIS) captures data from multiple sources that report to the Income Tax Department:

  • Salary TDS from employer (Form 24Q)
  • Bank interest and FD TDS (Form 26Q)
  • Dividend income from companies (Form 26Q)
  • Securities transaction data from broker (SFT)
  • Mutual fund transactions from AMC/CAMS/KFintech (SFT)
  • Property sale consideration from registrar (SFT)
  • Foreign remittances from banks (Form 15CC)

If any of these figures do not match what is reported in the filed ITR, the department's processing system under Section 143(1) will automatically generate a mismatch demand or refund adjustment. AIS reconciliation before filing is therefore not optional — it is essential.

File your Salaried ITR with experts

Form 16 to e-verification — complete support from start to finish

  • AIS & 26AS reconciliation included
  • Regime selection advisory
  • Capital gains, FD interest, and foreign asset cases handled
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What Happens After Filing?

After successful e-verification, the return enters the processing queue. The department typically issues:

  • Intimation under Section 143(1): Comparison of declared figures with computed tax. A refund is issued or a demand is raised if a discrepancy exists.
  • Notice under Section 143(2): Return selected for scrutiny assessment (requires response with supporting documents)
  • Refund credit: Directly to bank account linked on the portal, usually within a few weeks of processing

Documents

Documents Required for Salaried ITR Filing

Proper documentation is the foundation of an accurate salaried ITR. The documents required depend on the type of income earned during the year — a basic salaried employee needs fewer documents than someone with capital gains, FD income, or foreign assets. Incomplete or incorrect documents are the leading cause of errors in ITR filing, AIS mismatches, and post-filing notices.

Core Documents (All Salaried Filers)

DocumentPurpose
Form 16 (Part A and Part B)Primary TDS certificate from employer — salary details and deductions
PAN CardMandatory for all filings
Aadhaar NumberLinked to PAN; required for e-verification
Form 26ASConsolidated TDS credit statement from the tax department
Annual Information Statement (AIS)Full transaction-level data — must be reconciled before filing
Bank account details (IFSC, account number)Required for refund credit

Additional Documents Based on Income Type

Salary + FD Interest / Other Sources

DocumentPurpose
Bank statement / passbook (all banks)FD interest, savings interest, and dividend credits
FD certificates or interest certificates from bankExact FD interest computation per year
Dividend statements from company / brokerTotal dividend received — now fully taxable

Salary + Capital Gains

DocumentPurpose
Capital Gains Statement from broker (Zerodha, Groww, Angel, etc.)Scrip-wise STCG and LTCG details
CAMS / KFintech Mutual Fund Capital Gains StatementFund-wise STCG and LTCG for mutual fund redemptions
Sale deed and purchase deed (for property sale)Computation of LTCG or STCG on immovable property
Cost of improvement records (for property)Added to cost of acquisition for LTCG calculation
ESOP exercise and sale records (if applicable)Perquisite value at exercise + capital gain at sale

Salary + Foreign Assets / Income

DocumentPurpose
Foreign bank account statementsSchedule FA disclosure — even zero-balance accounts
Foreign asset holding certificatesInvestment, property, or retirement account abroad
ESOP grant letter and vesting schedule from foreign parent companyPerquisite and capital gain computation
Form 67 details (foreign tax paid)DTAA relief / foreign tax credit claim
Pay slips for foreign income periodFSI schedule income computation

Salary + House Property (Let-Out)

DocumentPurpose
Rent receipts or rent agreementGross annual value computation
Home loan interest certificate from bankDeduction under Section 24(b)
Home loan principal repayment certificateSection 80C deduction — Old Regime only
Municipal tax paid receiptsDeduction against house property income
  • LIC premium receipts / PPF passbook / ELSS statement — Section 80C
  • Health insurance premium receipt — Section 80D
  • Education loan interest certificate — Section 80E
  • Donation receipt with 80G registration number — Section 80G
  • NPS contribution statement — Section 80CCD(1B)

Important Document Preparation Notes

  • Collect Form 16 from every employer if you changed jobs during the year
  • Download AIS and Form 26AS from the income tax portal (not from third-party apps) before starting computation
  • Capital gains statements from brokers must cover the full financial year (April to March), not the calendar year
  • Foreign asset values must be reported in Indian Rupees using the RBI reference rate for the relevant date

Common Mistakes

Common Errors in Salaried ITR Filing

Salaried employees often assume that ITR filing is straightforward because their employer has already deducted TDS and issued Form 16. In practice, many salaried returns are filed with errors that later result in defective return notices, demand orders, or missed refunds. These mistakes are increasingly being caught automatically by the department's AIS-based matching system, which tracks income from banks, brokers, registrars, and mutual fund houses independently of what the employer reports.

Most Common Mistakes in Salaried ITR Filing

Common ErrorPossible Consequence
Using wrong ITR form (e.g. ITR-1 when capital gains exist)Defective return notice; return treated as not filed
Not reporting FD interest or dividend incomeAIS mismatch notice; demand for unpaid tax + interest
Not reconciling AIS before filingAutomated demand under Section 143(1)
Wrong tax regime selected (not evaluating Old vs New)Excess tax payment or missed deductions
Not reporting capital gains from mutual fund or share saleNotice for unreported income
Missing income from previous employer's Form 16 (job change)Underreporting of total salary income
Not e-verifying the return within 30 daysReturn treated as not filed at all
Not claiming 87A rebate correctlyExcess tax paid; delayed refund
Reporting capital gains in wrong schedule or wrong categoryWrong tax rate applied; mismatch in computation
Not disclosing foreign bank account or ESOP held abroadSerious penalty under Black Money Act — up to ₹10 lakh per asset

High-Risk Situations That Are Frequently Mishandled

1. Job Change During the Year

When a salaried employee changes jobs, the new employer may not have the previous employer's salary details. If the employee does not provide Form 12B to the new employer, TDS may be under-deducted, leading to a tax demand at the time of filing. The ITR must correctly combine salary income from both employers and reconcile TDS from both Form 16 documents.

2. Capital Gains from Mutual Fund STP / SWP

Systematic Transfer Plans (STP) and Systematic Withdrawal Plans (SWP) in mutual funds generate capital gains on every transaction — sometimes dozens of transactions in a year. These are all individually captured in AIS. Many salaried investors are unaware that these automatic redemptions are taxable events and fail to report them.

3. ESOPs from Employer

Employee Stock Options are taxed at two stages:

  • At exercise: Difference between fair market value and exercise price is taxable as perquisite under "Salaries" — should appear in Form 16
  • At sale: Capital gain on difference between sale price and fair market value at exercise date

Many employees report only one stage or miscalculate the cost of acquisition for the capital gains computation.

4. Dividend Income Omission

After the dividend distribution tax was abolished in 2020, all dividend income became taxable in the hands of the investor at slab rates. TDS is deducted at 10% only if dividend exceeds ₹5,000 per company per year. Many investors receive dividends below this threshold with no TDS — and do not report it, unaware that it is still taxable. AIS captures all dividend credits.

Practices to Follow to Avoid Errors

  • Always download and read AIS in full before starting ITR computation
  • Match every item in AIS with your records and flag discrepancies
  • Collect Form 16 from every employer if you worked at multiple places
  • Do not use ITR-1 if you have any capital gains — switch to ITR-2
  • E-verify immediately after filing — do not delay

Penalties

Penalties and Consequences for Salaried ITR Non-Compliance

Many salaried employees assume that because TDS has been deducted by their employer, they have no further tax liability and no penalty exposure. This is incorrect. The obligation to file an ITR is separate from TDS deduction, and multiple penalties and interest provisions apply specifically to return filing lapses — irrespective of whether any tax was due at the time.

In 2026, with the AIS system capturing income from banks, brokers, registrars, and other reporting entities, the risk of the department identifying unfiled or incorrectly filed returns has increased significantly.

Key Penalties and Interest Applicable to Salaried Individuals

DefaultApplicable ProvisionAmount / Consequence
Late filing of ITRSection 234F₹5,000 (₹1,000 if income ≤ ₹5 lakh)
Non-filing when mandatorySection 276CCProsecution — imprisonment up to 7 years
Interest on unpaid taxSection 234A1% per month from due date to actual filing date
Shortfall in advance taxSection 234B1% per month on shortfall
Advance tax instalment shortfallSection 234C1% per month on each instalment shortfall
Underreporting of incomeSection 270A50% of tax on underreported income
Misreporting / concealment of incomeSection 270A200% of tax on misreported income
Non-disclosure of foreign assetBlack Money Act, 2015₹10 lakh per asset per year + prosecution

Interest on Late Filing — A Real Cost

Section 234A charges interest at 1% per month (or part of month) on unpaid tax liability from the original due date until the actual date of filing. This is in addition to the late filing fee under 234F. For employees with unpaid tax at the time of filing, both charges apply simultaneously.

Example:
If an employee had ₹30,000 tax payable after TDS credit and filed 3 months late:

  • Section 234A interest: ₹30,000 × 1% × 3 = ₹900
  • Section 234F late fee: ₹5,000
  • Total additional cost: ₹5,900 — simply for filing late

Consequences of AIS Mismatch

Where income reported in the AIS does not match the filed ITR, the department's processing system under Section 143(1) automatically raises a demand for the difference plus interest. Common triggers include:

  • FD interest reported in AIS but not in ITR
  • Mutual fund redemptions in AIS not reported in capital gains schedule
  • Dividend income in AIS not reported under other sources
  • Property sale consideration in AIS not matching ITR figures

These mismatches do not require a human officer to initiate — they are generated automatically and served as e-notices on the registered email and portal.

Non-Disclosure of Foreign Assets

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, imposes severe consequences for failing to disclose foreign bank accounts, investments, properties, or ESOPs held in foreign companies:

  • Penalty of ₹10 lakh per undisclosed asset per year
  • Tax at flat 30% on the value of undisclosed foreign asset
  • Prosecution with imprisonment of up to 7 years
  • This applies even if the asset has no taxable income — mere non-disclosure is an offence

How to Avoid Penalties

  • File ITR before 31st July every year without waiting for extended deadlines
  • Download and reconcile AIS in full before filing
  • Clear any outstanding self-assessment tax before submitting the return
  • Disclose all foreign accounts, investments, and ESOPs — even those with zero balance
  • E-verify immediately after filing to complete the compliance cycle
  • If a past year's return was missed, file an Updated Return (ITR-U) under Section 139(8A) within the permitted window

Important: The Income Tax Department's AIS system receives transaction data from banks, brokers, registrars, and mutual fund houses independently of what your employer reports. Any income that was not included in your Form 16 but was deposited in your bank or credited to your demat account is already visible to the department. Filing a complete and reconciled return is the safest way to avoid notices and demands.

Why Vardhan Tax

Salaried ITR filing looks simple on the surface — enter salary, claim standard deduction, submit. But the reality in 2026 is far more complex. Between AIS mismatches, capital gains from SIPs and stocks, dividend income, ESOP taxation, foreign asset disclosures, and the critical Old vs New Regime decision, salaried employees are filing returns with far more moving parts than a decade ago. An error in any one of these areas does not just mean a small correction — it can mean a demand notice, interest, or a penalty that takes months to resolve.

At VardhanTax, salaried ITR filing is handled with a document-first, reconciliation-led approach. Every return is prepared after reviewing Form 16, downloading and reconciling AIS, evaluating the correct tax regime, and verifying that all income sources are captured — before a single number is entered on the portal.

What Makes Our Salaried ITR Filing Different?

We do not treat salaried ITR as a form-filling exercise. We treat it as a complete income review and compliance submission.

  • Form 16 from all employers is reviewed and combined
  • AIS is downloaded and reconciled before filing — not ignored
  • Capital gains from shares, mutual funds, and property are computed correctly
  • Old vs New Regime is evaluated mathematically before selection
  • Foreign assets and ESOP disclosures are handled with proper schedule preparation
  • Return is e-verified immediately to complete the compliance cycle

Our Core Salaried ITR Support System

Our SupportBenefit for You
Form 16 review and salary computationCorrect total salary income across all employers
AIS & Form 26AS reconciliationNo post-filing mismatch notices or demands
Old vs New Regime evaluationOptimum tax savings — pay what is actually due
Capital gains computation (shares, MF, property)Correct STCG/LTCG tax with right form
FD interest and dividend reportingComplete income disclosure, accurate refund claim
Foreign asset and ESOP disclosureSchedule FA/FSI filed correctly, Black Money Act compliance
TDS refund trackingFaster processing and bank credit of refund
Notice and 143(1) demand responseProfessional handling of post-filing communications

Who We Help

  • Salaried employees with basic salary return (one or two employers)
  • Employees with FD income, dividends, and savings interest
  • Investors with mutual fund SIP redemptions, STP/SWP gains, or stock market transactions
  • Employees who sold property during the year and need LTCG computation
  • Employees with ESOPs from Indian or foreign parent companies
  • Individuals who worked abroad or hold foreign bank accounts and investments
  • Salaried individuals who received income tax notices or demand orders from previous years

Important: If you changed jobs during the year, always collect Form 16 from both employers. Provide your previous employer's salary details to your new employer through Form 12B to avoid TDS under-deduction. If this was not done, ensure the shortfall is paid as self-assessment tax before filing — unpaid tax attracts interest under Section 234A and Section 234B from the first day of the assessment year.

Frequently Asked Questions

Common questions about Salaried Individual ITR filing with Vardhan Tax

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