You earn a salary. You have Form 16 from your employer. You think you need a CA. You probably do not. Salaried ITR filing for most people is a 45-minute task on the income tax portal. Here is exactly how to do it.

Before You Start: Documents to Keep Ready

  1. Form 16: Your employer issues this by June 15 each year. It contains two parts - Part A (TDS details) and Part B (income breakdown and deductions).
  2. Form 26AS: Download from the income tax portal. Lists all TDS credits against your PAN.
  3. AIS (Annual Information Statement): Also on the income tax portal. More detailed than Form 26AS - includes mutual fund transactions, dividends, interest income.
  4. Bank account statements: For savings account interest, FD interest.
  5. Mutual fund/stock P&L statement: From your broker or AMC website. Required if you have capital gains.
  6. Rent receipts and home loan certificate: If claiming HRA or home loan deduction.
  7. 80C investment proofs: ELSS, LIC, PPF, NPS receipts.

Step 1: Download Form 26AS and AIS

Log in at incometax.gov.in. Navigate to “Annual Information Statement” and download both AIS and Form 26AS.

Cross-check AIS with your own records:

  • Does the interest income shown match your FD and savings account statements?
  • Are mutual fund transactions correctly captured?
  • Is there any income shown that you do not recognize? (Can happen due to TAN mismatch or reporting errors by third parties.)

Report discrepancies in AIS directly on the portal by clicking “Provide Feedback” against each line item.

Step 2: Choose the Right ITR Form

  • Salary + FD interest + savings interest only, income under Rs. 50 lakh, no capital gains: ITR-1
  • Any capital gains (MF redemptions, stock sales) OR income above Rs. 50 lakh: ITR-2
  • Freelance or business income: ITR-4 (if presumptive taxation applies)

(Refer to the ITR-1 vs ITR-2 vs ITR-4 article for the full decision tree.)

Step 3: Start Filing on the Portal

On the income tax portal:

  1. Go to “e-File” > “Income Tax Returns” > “File Income Tax Return”
  2. Select Assessment Year: AY 2026-27 (for income earned in FY 2025-26)
  3. Select “Online” mode
  4. Select the appropriate ITR form
  5. Select “Continue”

The portal will present a pre-filled form. Do not submit this immediately.

Step 4: Verify and Correct Pre-Filled Data

The portal pre-fills data from AIS, Form 26AS, and your employer’s TDS returns. Verify each section:

Personal information: Check name, PAN, date of birth, address. Correct if needed.

Income from salary: Compare with Part B of your Form 16. The pre-filled numbers usually match. If not, use the Form 16 figures (employer-filed data takes precedence).

Income from other sources: Add savings account interest, FD interest if not pre-filled. Check against your bank passbook.

Capital gains: This is the most commonly incorrect section. If you sold mutual funds during the year, download the capital gains statement from your AMC or CAMS/KFintech and enter STCG and LTCG figures manually.

Step 5: Claim Your Deductions

Under “Deductions and Taxable Income” (old regime) or skip this for new regime:

  • 80C: Enter EPF contributions, ELSS investments, LIC premiums, PPF deposits, home loan principal repayment. Maximum Rs. 1.5 lakh.
  • 80D: Health insurance premiums. Enter separately for self/family and parents.
  • 80CCD(1B): NPS contributions beyond the 80C limit. Up to Rs. 50,000.
  • 24(b): Home loan interest (self-occupied property). Up to Rs. 2 lakh.
  • HRA: The portal calculates the exempt amount if you enter: HRA received, actual rent paid, and city type (metro/non-metro).

Step 6: Old Regime vs New Regime

The portal will show your tax liability under both regimes. Pick the one with lower tax. In most cases:

  • Old regime is better if total deductions exceed Rs. 3.75 lakh (the new regime’s standard deduction plus the rebate threshold comparison).
  • New regime is better for people with few investments, no home loan, and no rent.

Step 7: Check the Tax Computation

Before proceeding, the portal shows “Tax Computation” - your total income, deductions, taxable income, tax payable, and TDS already deducted.

If “Tax Payable” is positive, you owe tax. Pay it via “e-Pay Tax” before submitting. Use your net banking or UPI.

If there is a refund, it will show as “Refund.” This gets credited to your bank account within 15-60 days of filing.

Step 8: Verify Bank Account for Refund

In “Bank Account Details,” ensure your pre-validated bank account is listed. The refund goes here. If your bank account is not pre-validated, add it through profile > bank account and complete the validation process (bank will send an e-penny test credit).

Step 9: Submit and Verify

Click “Submit.” You will be redirected to e-Verification.

Verify via Aadhaar OTP (fastest): The ITR is verified instantly.

Verify via net banking: Login to your bank, find ITR verification under the tax/e-filing section.

Verify by posting signed ITR-V: Download the ITR-V, sign it, and mail to CPC Bengaluru. This takes 15-20 days.

Aadhaar OTP verification is strongly recommended - it is instant and most people qualify.

Common Mistakes to Avoid

Mistake Consequence
Filing ITR-1 with mutual fund redemptions Defective return notice
Not reconciling AIS before filing Discrepancy notice from IT department
Entering wrong bank account for refund Refund failure, correction required
Not claiming all deductions Paying excess tax
Not verifying ITR Return not processed

Bottom Line

Filing your own ITR as a salaried person takes about 45 minutes the first time and 20 minutes after that. The portal is largely pre-filled - your job is to verify accuracy, add missing deductions, choose the right tax regime, and verify the return. A CA is genuinely useful for complex situations: multiple income sources, capital gains from unlisted shares, foreign assets, business income. For straightforward salaried cases with standard deductions, you do not need one.