{"id":1698,"date":"2025-03-17T16:26:01","date_gmt":"2025-03-17T10:56:01","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1698"},"modified":"2025-06-26T15:55:45","modified_gmt":"2025-06-26T10:25:45","slug":"returns-and-forms-applicable-for-salaried-individuals","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/returns-and-forms-applicable-for-salaried-individuals\/","title":{"rendered":"Returns and Forms Applicable for Salaried Individuals for AY 2025-26"},"content":{"rendered":"\n
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The commencement of the income tax return filing season for the Assessment Year (AY) 2025-26 is approaching, with the process set to begin on April 1, 2025. This assessment year pertains to the income earned during the financial year 2024-25, which spans from April 1, 2024, to March 31, 2025.<\/p>\n\n\n\n

For salaried individuals, a crucial document for this filing process is Form 16, which employers are expected to provide. It contains comprehensive details of the employee’s salary and the tax deducted at source (TDS) throughout the financial year. Understanding the nuances of income tax return filing is paramount for taxpayers to ensure compliance with the regulations and avoid potential penalties or audits.<\/p>\n\n\n\n

For the Assessment Year (AY) 2025-26, which aligns with the Financial Year (FY) 2024-25, salaried individuals in India must submit their income tax returns using the appropriate ITR forms. The main forms for these individuals are ITR-1 and ITR-2, chosen based on the sources and complexity of their income. Here\u2019s a detailed summary:<\/p>\n\n\n\n

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