ITR and Forms Applicable for Salaried Individuals for AY 2025-26

The Non-Resident Individuals (NRIs) who are salaried and filing their Income Tax Returns (ITR) for Assessment Year 2025–26. It explains the applicable ITR forms — ITR-2 for those without business income and ITR-3 for those with business or professional income. It also lists essential forms like Form 12BB (for claiming tax deductions through the employer), Form 16 (TDS certificate on salary), and Form 16A (TDS certificate on other income). Additionally, it highlights the significance of Form 26AS and the Annual Information Statement (AIS), which are comprehensive records of tax-related details provided by the Income Tax Department.

1. ITR-2 – When to Use

This form is for individuals or HUFs (Hindu Undivided Families), whether Resident or Non-Resident.

Use this if:

• You earn salary, house rent, capital gains, or other income (like interest).
• You don’t have income from business or profession.
• You can’t file ITR-1 (maybe because your income is too high or you have foreign assets, etc.).

2. ITR-3 – When to Use

This form is also for individuals or HUFs, whether Resident or Non-Resident.

Use this if:

• You earn income from a business or profession (even in addition to salary or capital gains).
• You can’t file ITR-1, ITR-2 or ITR-4.

Forms You May Need While Filing Your Return

1. Form 12BB – Tell Your Employer About Your Tax-Saving Claims

Who gives it? → You (the employee) give this to your employer.

What’s in it? → Details of tax-saving expenses like:

• HRA (House Rent Allowance)
• LTC (Leave Travel Concession)
• Interest on home loan
• Deductions under 80C/80D, etc.

Why? → So that your employer deducts the correct TDS (Tax Deducted at Source) from your salary.

2. Form 16 – Shows TDS on Your Salary

Who gives it? → Your employer.

What’s in it?

• Salary paid to you
• Deductions and exemptions claimed
• Total tax (TDS) deducted

Why? → It helps you while filing your ITR, as it shows how much tax was already paid through salary.

3. Form 16A – Shows TDS on Other Income (Not Salary)

Who gives it? → Any deductor (like a bank, company, etc.) who pays you and deducts TDS.

What’s in it?

• Amount paid to you (like interest, rent, etc.)
• TDS amount deducted
• Type of payment (interest, professional fee, etc.)

Issued: Every quarter (3 months).
Why? → Helps you claim TDS credits on non-salary income.

Statements from the Income Tax Department

4. Form 26AS – Your Tax Passbook

Who gives it? → Income Tax Department.

Where to find it?

• Go to: incometax.gov.in
• Login → e-File → Income Tax Return → View Form 26AS

What’s in it?

• All TDS/TCS collected on your income
• Advance tax or self-assessment tax you’ve paid

5. AIS – Annual Information Statement

Who gives it? → Income Tax Department.

Where to find it?

• Login to e-Filing Portal → Go to “AIS” section

What’s in it?

• TDS/TCS details
• Bank interest, dividend, mutual fund, or stock transactions
• High-value transactions (credit card, property, etc.)
• Refunds issued, demands raised
• Info from GST, or foreign sources (if applicable)