ITR filing date 2026: When can salaried employees file income tax return for AY 2026-27?

Salaried employees can file their Income Tax Return (ITR) for the Financial Year 2025-2026 (Assessment Year 2026-27 now, as the portal is active.

What is ITR-1?

ITR-1, commonly known as Sahaj, is intended for residents whose total income does not exceed ₹50 lakh. You can use this form if you have one home, a salary or pension, plus other sources of income, such as interest from fixed deposits or savings.

Under the presumptive taxation approach, taxpayers utilising ITR-4, which is relevant to specific businesses and professionals, can now access the forms online or download the Excel tool for offline preparation. Now that the features are available on the official e-Filing platform, people and small company owners can effectively finish their tax returns.

Who can file ITR-2?

Taxpayers with income from capital gains, pensions, salaries, and other sources typically utilise this form.

Individuals or Hindu Undivided Families (HUFs) without "profit and gains of business or profession" who are not eligible for ITR-1 may utilise this form.

Additionally, income from "Profits and gains of business or profession" such as interest, salary, bonuses, commissions, or compensation should not be included in the ITR-2 filer.

When the income of a spouse, minor child, or other individual is to be combined with the taxpayer's income, the ITR-2 form may also be utilized. It should only be utilized, though, if the aforementioned requirements are satisfied.

ITR key filing details for AY 2026-27

Has the ITR-2 filing process started?

The Excel tool and online ITR-2 filing for the Assessment Year 2026–2027 have not yet been enabled by the income tax department. Taxpayers can begin filing as soon as this is allowed.