IT Act 1961 → 2025 / Salaried employees / TDS and filing
TDS and filing for salaried taxpayers
From the employer's TDS to the last date for an updated return.
Tax year 2026-27 · Income-tax Act, 2025 as amended by Finance Act 2026 · reviewed 5 November 2026
TDS on salary — section 392 (old 192)
- The employer deducts tax every month at the average rate on your estimated annual salary.
- It uses your regime choice and the investment/rent proofs you submit; without a choice, the new regime is applied.
- You can ask the employer to consider other income and TDS from other sources.
- TDS on salary paid on or after 1 April 2026 is under section 392, not 192.
Return timelines (tax year 2026-27)
| Return | New section | Old section | Last date |
|---|---|---|---|
| Original return (salaried, no audit) | 263(1) | 139(1) | 31 July 2027 |
| Belated return | 263(4) | 139(4) | Within 9 months from the end of the tax year — 31 December 2027 |
| Revised return | 263(5) | 139(5) | Within 12 months from the end of the tax year — 31 March 2028 (fee if filed after 9 months) |
| Updated return | 263(6), 267 | 139(8A), 140B | 48 months from the end of the financial year following the tax year (FY 2027-28 ends 31 March 2028 → 31 March 2032) |
Fees and additional tax
- Late return fee (428(a)): ₹5,000, or ₹1,000 if total income does not exceed ₹5 lakh.
- Revised return filed after 9 months (428(b)): same ₹1,000 / ₹5,000.
- Updated return (267(5)): additional tax of 25%, 50%, 60% or 70% of tax and interest, depending on how late it is filed.
Relief on arrears of salary — section 157 (old 89)
If arrears or advance salary, salary for more than 12 months, profits in lieu of salary or family pension arrears push your income into a higher slab, the Assessing Officer grants relief on your application in the prescribed form (in practice filed before the return), computed as prescribed in the Rules. Relief is not available on VRS compensation already exempted under section 19 Table Sl. No. 12 (157(2)).
Frequently asked
What is the ITR due date for salaried employees for tax year 2026-27?
31 July 2027 under section 263(1) of the Income-tax Act, 2025.
Till when can I revise my return for 2026-27?
Up to 12 months from the end of the tax year (31 March 2028), with a fee if filed after 9 months.