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
  1. Practical Income Tax
  2. Income Tax for Salaried Employees
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .