Is ITR Filing Compulsory for Salaried Persons?



If Employee’s Gross Total Income upto 250000 ITR Filing is Compulsory.

If Employee’s Gross Total Income upto 250000

No need to file ITR

(Gross Total Income=Income from Salaries+ All other Incomes)

However Deductions(Section 80C) etc are not reduced while calculating GTI

(Although ITR Filing is not compulsory If GTI upto 250000,some employees do file it as it is easier to apply for Foreign VISA and Bank loan if ITR is filed)


If Employee’s Gross Total Income > 250000

  1. Income Tax Return is compulsory even if no tax payable if GTI >250000
  2. ITR Form Normally filled is ITR 1 and in some cases ITR 2
  3. If TDS deducted by company, then TDS Certificate in Form 16 to be taken from company to file ITR
  4. It is compulsory for Company has to give this TDS Certificate by 31 May of next year
  5. (For Financial Year 2017-18,it is to be given by 31 May 2018)
  6. ITR is to be filled by taking help from Form 16,Other Income and Savings not disclosed to employer also to be filled in ITR
  7. In case tax is payable, first tax is paid through Challan 280 and then Return is filed

What Documents are required for ITR Filing?



  1. Income tax login ID Password OR  Pancard, Aadhar Card 
  2. Form 16 (If Salary is Deducted)
  3. Bank statement
  4. Previous Year ITR (If any)

How to Fill ITR for Salaried Persons?



There are 2 methods

  1. Offline then Upload
    In this we need to Download and Fill Java or Excel Utility
    We can download it from here

    click offline utilities.jpg

    Click income tax preparation utilities
    click income tax preparation utilities.jpg

    ITR Shows

    ITR Shows.jpg

  2. Direct Online
    In this we can Login at income tax website and fill by using options

    Fill details then click login button
    1. Fill details then click login button.jpg

    Click Filling of Income tax return
    2. Click Filling of Income tax return.jpg

    Fill Online ITR
    3. Fill Online ITR.jpg

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.