AY 2026-27 | FY 2025-26 | Due Date: 31 July 2026 | Delhi Services

ITR for Salary Delhi
Tax Filing for Salaried Employees in Delhi

Expert CA-assisted income tax return filing for salaried individuals based in Delhi. Whether you receive salary income, have rental income, capital gains, or need to claim HRA exemption, our team ensures accurate filing under the appropriate ITR form (ITR‑1 or ITR‑2) for AY 2026‑27. Maximise your refunds, choose the right tax regime, and stay compliant with the latest Delhi‑specific tax rules.

  • CA‑assisted ITR‑1 and ITR‑2 filing
  • HRA exemption calculation for Delhi (50% of basic salary)
  • Comprehensive 80C, 80D and other deductions under old regime
  • New vs old tax regime comparison for maximum tax savings
  • TDS reconciliation using Form 26AS / AIS, and refund tracking
Serving Delhi, Noida, Gurugram & entire NCR File before 31 July 2026

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5,000+
Salaried ITRs Filed in Delhi
99.8% acceptance rate
₹5.6 Cr+
Tax Refunds Processed
Average refund: 21 days
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Delhi‑based CA team

Why Salaried Employees in Delhi Need Expert ITR Filing

Delhi is not just the national capital; it is a major financial hub where thousands of salaried employees generate income from varied sources. Your ITR filing needs are unique because of the city’s high cost of living, higher HRA percentages, and frequent inter‑state NCR transfers. Whether you live in a rented flat in South Delhi or own a house in Noida, our CAs understand the Delhi‑specific income tax exemptions, HRA calculations, and deductions that maximise your tax savings. Filing correctly also helps you:

  • Avoid income tax notices and scrutiny from the Delhi IT department
  • Claim HRA exemption correctly (50% of basic salary for Delhi residents)
  • Manage TDS on salary, NPS contributions, and perquisites
  • Reconcile Form 26AS / AIS with employer & bank statements
  • With the due date for non‑audit cases being 31 July 2026, early filing ensures you never miss a deadline and avoid late fees under Section 234F[reference:0].

    Delhi: 50% HRA + higher cost of living → significant tax savings

    Which ITR Form Should a Salaried Employee File?

    Choosing the correct ITR form is the first step to a flawless filing. Most salaried employees in Delhi fall into one of the following categories:

    • ITR‑1 (Sahaj): Resident individual (other than NRI), income up to ₹50 lakh from salary/pension, one or two house properties, other sources (interest etc.), LTCG u/s 112A up to ₹1.25 lakh, and agricultural income up to ₹5,000. Note: You cannot use ITR‑1 if you are a director, have foreign assets, or have short‑term capital gains[reference:1].
    • ITR‑2: Any salaried individual who is not eligible for ITR‑1 – e.g., those with capital gains exceeding ₹1.25 lakh, more than two house properties, foreign assets/income, income exceeding ₹50 lakh, or who are directors or hold unlisted shares[reference:2].
    • ITR‑3: If you have income from business or profession (e.g., freelancing alongside a job) – then ITR‑3 applies[reference:3].

    A major tweak for AY 2026‑27: ITR‑1 now allows reporting income from up to two house properties, previously only one, making it easier for those with two self‑occupied or rented houses[reference:4].

    ITR‑1 (Sahaj) for most salaried employees | ITR‑2 for complex cases

    Key Deductions for Salaried Employees (Old Tax Regime)

    Under the old tax regime, you can claim a wide range of deductions that reduce your taxable income. Common deductions for Delhi‑based employees include:

    • Section 80C: Up to ₹1.5 lakh (EPF, PPF, ELSS, life insurance, tuition fees, home loan principal)[reference:5].
    • Section 80D: Health insurance premium – up to ₹25,000 (self/family) and additional ₹25,000‑50,000 for parents.
    • Section 24(b): Home loan interest – up to ₹2 lakh for self‑occupied property.
    • Section 80CCD(1B): Additional NPS contribution up to ₹50,000[reference:6].
    • Section 80G: Donations to specified funds / charitable institutions.

    Under the new tax regime (default), most deductions are not allowed, except the standard deduction of ₹75,000 and certain employer‑provided exemptions. We help you compare both regimes to pick the one that gives you the lowest tax liability[reference:7].

    80C: ₹1.5 lakh 80D: ₹25k/₹50k NPS extra: ₹50k

    HRA Exemption for Delhi Employees (Metro Benefit)

    House Rent Allowance (HRA) is one of the most valuable tax‑saving components for salaried employees living in rented accommodation in Delhi. Under the old tax regime, the exemption is calculated as the least of the three amounts:

    • Actual HRA received from employer
    • 50% of basic salary (because Delhi is a metropolitan city) – only 40% for non‑metro cities[reference:8]
    • Actual rent paid minus 10% of basic salary

    Important: HRA exemption is available ONLY under the old tax regime. Under the new regime, HRA exemption is not allowed[reference:9]. We help you calculate the exact exemption and decide which regime benefits you more. Also, from FY 2026‑27, HRA 50% exemption now applies to 8 cities, including additional cities like Pune, Hyderabad, Ahmedabad, and Bengaluru[reference:10].

    Example for Delhi employee: Basic salary ₹30,000/month, HRA ₹15,000/month, rent ₹12,000/month → the exempt amount would be min. of (₹1.8 lakh HRA received, ₹1.8 lakh (50% of basic), ₹1.08 lakh (rent paid‑10% of basic)) = ₹1.08 lakh[reference:11].

    Delhi: 50% of basic salary counts towards HRA exemption

    New vs Old Tax Regime – Which is Better for Delhi Salaried?

    For AY 2026‑27, the new tax regime is the default. To opt for the old regime, you must explicitly choose it while filing your ITR[reference:12]. Here is a quick comparison:

    • New Regime: Zero tax up to ₹12 lakh income (effective tax‑free salary up to ₹12.75 lakh after ₹75,000 standard deduction). Lower rates but no deductions (except ₹75,000 standard deduction, meal vouchers, NPS employer contribution, etc.).
    • Old Regime: Higher rates but allows HRA, 80C, 80D, home loan interest, LTA, and several other exemptions. Better for those with large rent, high investments, or home loan interest.

    Our CAs compute your tax liability under both regimes and recommend the one that saves you more. The break‑even point typically lies between ₹5 lakh and ₹8 lakh of deductions; if you claim over ₹8 lakh deductions, the old regime is often beneficial[reference:13].

    New regime: zero tax up to ₹12.75 lakh | Old regime: best for high deductions

    Documents Required for Salaried ITR Filing in Delhi

    • Form 16 – issued by your employer for FY 2025‑26
    • Form 26AS & AIS/TIS – annual TDS / financial transaction statement
    • Bank account statements – for interest income and refund credit
    • Investment proofs – for 80C, 80D, 80G, NPS contributions
    • Home loan interest certificate (if applicable)
    • Rent receipts / lease agreement – for HRA claim under old regime
    • Capital gains statements – from broker / mutual fund (for ITR‑2)

    We provide a personalised checklist – just upload your documents safely online

    Simple Step‑by‑Step ITR Filing Process for Delhi Salaried Employees

    1. Share Documents: Upload Form 16, bank statements, investment proofs, and AIS/TIS securely.
    2. CA Review & Computation: Our expert CA reviews your income sources, deductions, and eligibility (ITR‑1 / ITR‑2).
    3. Tax Regime Selection: We compare new vs old regime based on your HRA, 80C, home loan, etc., and recommend the best option.
    4. Filing & Verification: We e‑file your return on the income tax portal; you e‑verify using Aadhaar OTP, net banking or EVC within 30 days.

    Average turnaround: 3–5 working days after receipt of all documents.

    → → →

    Documents → Computation → Filing → Verification

    Why Delhi Salaried Employees Choose Vaidam Consultancy

    Local expertise, CA‑driven accuracy and transparent pricing

    Delhi‑Focused HRA Expertise

    We accurately compute HRA exemption using Delhi’s 50% metro calculation and help you retain rental receipts for a smooth claim.

    Regime Comparison

    We compare new vs old tax regime side‑by‑side, especially for Delhi employees with high HRA, home loans and 80C investments.

    On‑Time Filing

    Never miss the 31 July deadline. We send reminders, complete your filing early, and also assist with belated returns if needed.

    Post‑Filing Support

    We help you rectify any defective notice, process refunds, and file revised returns in case of missed income or deductions.

    Transparent Fee – ITR Filing for Salaried Employees in Delhi

    Basic ITR‑1 (Sahaj)

    ₹1,999

    Includes salary income, one/two house properties, interest income, and standard deductions. Ideal for most Delhi salaried employees.

    ITR‑2 (Capital Gains / Multiple Properties)

    ₹3,999

    For salaried employees with stock market gains, foreign assets, more than two house properties, or income above ₹50 lakh.

    Revised / Belated Return

    ₹2,999

    Correction of previously filed return or filing for past assessment years (with applicable late fees).

    *GST extra. Special discounts for first‑time filers and group filings.

    Frequently Asked Questions – ITR for Salaried Employees in Delhi

    What is the due date for filing ITR for salaried employees in Delhi for AY 2026‑27?
    For salaried individuals (non‑audit cases), the due date is July 31, 2026. A belated return can be filed by December 31, 2026, but a late filing fee of ₹5,000 (if income > ₹5 lakh) or ₹1,000 (if income ≤ ₹5 lakh) applies under Section 234F[reference:14]. Interest under Sections 234A, 234B and 234C may also be charged if there is unpaid tax[reference:15].
    Can a salaried person in Delhi claim HRA under the new tax regime?
    No. HRA exemption is available only under the old tax regime. Under the new regime, almost all exemptions (including HRA, 80C, 80D, etc.) are not allowed, except the standard deduction of ₹75,000[reference:16]. Hence, if you pay high rent, the old regime may be more beneficial.
    What is the standard deduction for salaried employees in AY 2026‑27?
    Under the new tax regime, the standard deduction is ₹75,000. Under the old tax regime, the standard deduction is ₹50,000[reference:17]. Both regimes allow this deduction directly from your gross salary.
    What is the tax‑free income limit for salaried employees under the new regime?
    Under the new regime, if your total taxable income is up to ₹12 lakh, you pay zero tax due to the full rebate under Section 87A. For salaried employees, after accounting for the ₹75,000 standard deduction, a gross salary up to ₹12.75 lakh is effectively tax‑free[reference:18].
    My employer deducted excess TDS – can I claim a refund by filing ITR?
    Absolutely. You can claim a refund of the excess TDS by filing your income tax return. We reconcile TDS as per Form 26AS / AIS with your actual tax liability, compute the refund, and file the ITR accordingly. The refund is normally issued by the Income Tax Department within 3‑4 months after filing.

    Explore Our Other ITR Filing Services

    Expert‑assisted filing for every type of taxpayer

    File Your ITR on Time – Avoid Late Fees & Penalties

    Don’t let the 31 July 2026 deadline catch you off guard. Our Delhi‑based CAs handle your salaried ITR with personalised attention – from HRA calculation to regime selection. Get maximum refund and peace of mind.

    Call +91 7836969141 Email: vaidamconsultancy@gmail.com
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