ITR filing AY 2026-27: How salaried individuals can file returns without a CA?

Deepashree Shetty - Partner - Global Mobility Services - Tax & Regulatory Advisory

Filing the Income Tax Return (ITR) for AY 26-27 as a salaried individual is relatively straightforward, particularly where income sources are limited.

The availability of pre-filled data and statements such as Form 26AS and AIS has made the process significantly more user-friendly if you are going to file ITR without a chartered accountant (CA).

Most salaried individuals with simple income sources can file their ITR without hiring a CA. By keeping the required documents ready, selecting the correct ITR form, verifying pre-filled information, and carefully reviewing all income and deduction details, taxpayers can complete the filing process accurately and efficiently.

The Income Tax Department’s e-filing portal has significantly simplified return filing, making it easier than ever to file your ITR independently.

Self-filing requires accuracy; taxpayers should carefully review Form 16, select the correct ITR form, and validate pre-filled data before submission. If you earn salary income and have basic investments, filing your ITR can take a couple of minutes once you have the necessary documents ready.

TR-1 (Sahaj) should be filed by salaried employees whose total annual income is Rs 50 lakh and who only receive income from their salary, pension, one house property, and “other sources” like bank interest. If their income surpasses Rs 50 lakh or they receive income from capital gains, foreign assets/income, or multiple house properties, they may also file ITR-2.

Here’s a step-by-step guide to help you file your income tax return for AY 2026-27 without professional assistance.

What documents should taxpayers keep ready before starting the ITR filing process?

A smooth ITR filing experience begins with preparation. Taxpayers should ensure these things and keep certain documents and information handy while filing ITR without a CA.

PAN card must be linked with the Aadhaar card

Form 16 issued by your employer

Salary slips (if required)

Form 26AS

Annual Information Statement (AIS)

Taxpayer Information Summary (TIS)

Bank account details

Interest certificates from banks

Details of deductions and investments claimed under Sections 80C, 80D, 80CCD, and others.

How to file ITR without a CA?

Now choose the assessment year (AY 2026-27), and select the online mode.

Select the status as ‘Individual’ and proceed further.

Select the correct ITR form from ITR-1 or ITR-2 based on income and other declarations. Before selecting the ITR form, review the income streams and Form 16.

After selecting the applicable form, note the list of documents required and keep them handy.

Now select the reason for your filing ITR and click on ‘Continue’.

For AY 2026-27, the new tax regime is the default tax regime. If you want to file your return under the Old Tax Regime you can select the same under the personal information section.

Now you must verify the pre-filled data automatically entered from your Information part of the ITR. If necessary, you can enter the remaining or additional data. At the end of each section, click Confirm.

Now you will see the Pay Now Later options if the computation indicates a tax liability.

If you choose to use e-Verify, you must validate it within 30 days after filing your ITR. Click Continue after choosing the method you wish to use to e-Verify the return on the e-Verify page.

The transaction ID and acknowledgement number are shown along with a success message once you e-Verify your return.

Additionally, a confirmation message will be delivered to the email address and mobile number you registered on the e-Filing platform.

How important is it to verify information in Form 26AS, AIS and TIS before filing?

Reconciling income with Form 26AS, AIS, and TIS is essential to ensure consistency with the tax department’s records and to mitigate the risk of future scrutiny.

What are the most common mistakes taxpayers make while selecting the ITR form?

The selection of the appropriate ITR form should be aligned with the taxpayer’s income profile and reporting requirements. Using an incorrect form can lead to defective filings or delays in processing refunds.

How should salaried individuals decide between the old and new tax regimes?

The choice between the old and new tax regimes is not uniform and should be based on an evaluation of deductions, exemptions, and overall tax position.

While the new regime offers simplicity with lower rates, the old regime may continue to benefit taxpayers who actively claim deductions, says Deepashree Shetty, Partner, Global Mobility Services, Tax & Regulatory Advisory at BDO India.

⁠Does everyone need a CA while filing ITR?

Not all taxpayers require professional assistance. Those with straightforward salary income can typically file returns independently using digital platforms.

However, professional advice becomes important where there are complexities such as business income, capital gains, foreign assets, or treaty-related positions, commented Deepashree Shetty.

Source: Financial Express