# ITR for Salaried Employees > ITR filing for salaried employees is the preparation and filing of your income tax return from Form 16, AIS and your deductions, with the old and new regime compared. It is meant for salaried employees with one or more employers, job changers, and people with bonus, ESOPs or HRA claims. At ITR Filing Online (itrfilingonline.in), a tax expert prepares and files your. URL: https://itrfilingonline.in/itr-for-salaried-employees Turnaround: Usually within 24 hours Contact: +91 99111 46650 (call/WhatsApp), go@itrfilingonline.in ## About For most salaried people, the income tax return starts with Form 16, but it does not end there. The return must also include interest, dividends, capital gains and any other income shown in your AIS, and the right tax regime must be chosen. For FY 2025-26 (AY 2026-27), returns are filed under the Income-tax Act, 1961. The new Income-tax Act, 2025 takes over from tax year 2026-27 with the same slabs. Who needs this service Employees with one or more employers during the year. People claiming HRA, home-loan interest, 80C or 80D in the old regime. Employees who received arrears, bonus, leave encashment, gratuity or ESOPs. Anyone whose employer did not consider investment proofs submitted late. Key rules and figures New regime: slabs from nil up to ₹4 lakh to 30% above ₹24 lakh, standard deduction of ₹75,000, and a section 87A rebate that makes tax nil up to ₹12 lakh of taxable income. Employer NPS contribution up to 14% of salary is deductible under section 80CCD(2). Old regime: standard deduction of ₹50,000, with HRA under section 10(13A), 80C, 80D and home-loan interest allowed. It must be chosen in a return filed by the due date. HRA: exempt amount is the least of actual HRA, rent paid minus 10% of basic salary, and 50% of basic (40% in non-metro cities). Landlord PAN is needed when annual rent exceeds ₹1 lakh. Arrears: relief under section 89 needs Form 10E filed online before the return. Retirement benefits: leave encashment is exempt up to ₹25 lakh for non-government employees, and gratuity up to ₹20 lakh. Common mistakes we see Two employers both giving the standard deduction and lower slabs, creating a demand later. Leaving out savings interest, FD interest or small mutual fund sales that appear in AIS. Claiming section 89 relief without filing Form 10E, which leads to the claim being disallowed. Claiming HRA and 80C while filing under the new regime. How our expert handles it We collect every Form 16, your AIS and Form 26AS, and your deduction proofs. We compute tax under both regimes on your actual figures and show you the result. We file Form 10E where arrears exist, then prepare and file the return. We help you e-verify and follow the refund until it reaches your bank. A simple example Rahul works in Delhi. His basic salary for the year is ₹6,00,000 and he received HRA of ₹2,40,000. He paid rent of ₹22,000 a month, which is ₹2,64,000 for the year. Under the old regime, his HRA exemption is the least of three figures: actual HRA of ₹2,40,000; rent minus 10% of basic, which is ₹2,64,000 minus ₹60,000, or ₹2,04,000; and 50% of basic, which is ₹3,00,000. So ₹2,04,000 is exempt and ₹36,000 of HRA is taxable. Because his rent is above ₹1 lakh, his landlord’s PAN must be given. We then compare this old-regime result with the new regime before filing. ## What is covered - **Multiple employers**: Both Form 16s combined; double deductions corrected. - **Regime choice**: Old vs new regime computed on your actual deductions. - **AIS reconciliation**: Interest, dividends, share and MF sales matched. - **ESOPs & RSUs**: Perquisite tax, sale of shares and foreign assets (Schedule FA). ## Benefits - **Right refund**: Every eligible deduction claimed with proof. - **No demand later**: Multiple-employer errors fixed before filing. - **Done over WhatsApp**: Share Form 16 — no office visit. - **Refund tracking**: We follow up until it reaches your bank. ## Documents required - Form 16 from every employer - PAN and Aadhaar - AIS / Form 26AS - Rent receipts and landlord PAN (for HRA) - Home-loan interest certificate - 80C / 80D proofs - Bank account details ## Process 1. **Book & talk to an expert** — You request a callback or message us on WhatsApp. We understand your income sources in a 10-minute call. 2. **Share documents** — Send Form 16, AIS/26AS and proofs on WhatsApp or email. We tell you if anything is missing. 3. **We prepare your return** — We reconcile AIS and 26AS, compare the old and new regime and prepare the computation. 4. **You review & approve** — You see the final tax, refund and every figure before anything is filed. 5. **Filed & e-verified** — We file on the official portal and help you e-verify with Aadhaar OTP. You receive the ITR-V and computation. ## FAQs ### How is HRA exemption calculated for income tax? The exempt HRA is the lowest of three amounts: the actual HRA received, rent paid minus 10% of basic salary plus DA, and 50% of basic salary in metro cities or 40% elsewhere. The balance is taxable. This exemption is available only under the old tax regime and needs genuine rent payments. ### Can I claim HRA under the new tax regime? No. HRA exemption under section 10(13A), along with 80C, 80D and home-loan interest on a self-occupied house, is not allowed in the new regime. The new regime instead gives a ₹75,000 standard deduction, lower slabs and employer NPS deduction under section 80CCD(2) up to 14% of salary. We compare both regimes. ### My employer did not consider my investment proofs. Can I still claim them? Yes, if you choose the old regime in a return filed by the due date. You claim deductions such as 80C, 80D, HRA or home-loan interest directly in the ITR, even if Form 16 does not show them. Keep the proofs safe, because the department may ask for them later. ### How do I claim relief under section 89 for salary arrears? Arrears received this year for earlier years can push you into a higher slab. Section 89 relief reduces that extra tax. You must first file Form 10E online on the income tax portal, then claim the relief in your return. Claiming relief without Form 10E usually leads to it being disallowed. ### Is leave encashment taxable when I resign or retire? Leave encashed while still in service is fully taxable as salary. Leave encashment received on retirement or resignation is exempt under section 10(10AA) up to ₹25 lakh in total for non-government employees, subject to the formula limits. Government employees get full exemption. Any amount above the limit is taxed as salary. ### Is gratuity received from my employer taxable? Gratuity received by government employees is fully exempt. For private sector employees, gratuity is exempt under section 10(10) up to a lifetime limit of ₹20 lakh, calculated by the prescribed formula based on last salary and years of service. Any amount above the exempt portion is added to your salary income and taxed. ### What is Form 12BB and is it needed for filing my ITR? Form 12BB is a declaration you give your employer showing rent, home-loan interest, LTA and investments, so TDS can be reduced. It is not uploaded with the ITR. If you missed giving it, you can still claim eligible deductions in your return under the old regime, with proofs kept ready. ### How are perquisites like a company car or ESOPs taxed? Perquisites are non-cash benefits taxed as part of salary. Their value appears in Form 12BA issued with Form 16. ESOPs are taxed as a perquisite when shares are allotted, on fair value minus the price paid. When you later sell those shares, capital gains tax applies separately on the sale. --- ITR Filing Online is a brand of TaxCaller India LLP (LLPIN AAQ-7388).