New regime: up to Rs 12.75 lakh gross salary zero tax. Old regime: allows HRA 80C 80D home loan. If deductions exceed Rs 3.75 lakh for Rs 15 lakh salary old may be better.

Trusted by 10,000+ Businesses

ITR for Salary in Delhi: New Regime, Old Regime, and Optimal Filing

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

New Regime: Income up to Rs 12.75 lakh gross salary = ZERO tax (Rs 75K deduction + S.87A rebate)

Old Regime: HRA + 80C (Rs 1.5L) + 80D + Home Loan (Rs 2L) + all deductions available

ITR-1: Salary + 2 house properties + other sources | Income up to Rs 50 lakh

Due Date: 31 July 2026 | Late fee: Rs 5,000 (S.234F) + 1% interest/month (S.234A)

10,000+ Businesses Served | 4.9 Google Rating | 15+ Years of Practice

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

Mayur Shewale

Founder - Bijasani Traders

Ascendancy International

Owner

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

Subhendu Mishra

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Rajib Dutta

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Nishikant Gurav

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

Nikhil Nimbhorkar

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

Sameer Mehta

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Preeti Singh Rathor

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

Anita Gaur

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Pankaj Arvikar

Join 10,000+ Satisfied Businesses

Regime optimised. HRA maximised. Job change handled. Refund tracked.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview Salary ITR ITR Form Services Process Tax Slabs Challenges Fees Deductions Why Patron Comparison FAQs

ITR for Salaried Employees in Delhi

📌 TL;DR - ITR for Salary in Delhi Services at a Glance

Every Delhi salaried employee above exemption must file ITR by 31 July 2026. ITR-1 for income up to Rs 50 lakh. New regime (default): up to Rs 12.75 lakh tax-free, but no HRA/80C/80D. Old regime: all deductions available at higher rates. Salaried can switch every year in ITR. Form 16 is primary document. Patron files from our Rohini office with regime comparison, HRA optimisation, and refund maximisation.

Delhi has one of India's largest salaried workforces: central govt, PSU, IT professionals, corporate employees in CP and Gurugram, banking, healthcare, education. Delhi's high rents make HRA valuable under old regime. New regime's Rs 12.75 lakh tax-free benefits low-deduction employees. Learn more about ITR for Salary across India.

Patron Accounting's Delhi office provides salary ITR: regime comparison, Form 16 processing, HRA optimisation, deduction maximisation, capital gains, 26AS/AIS reconciliation, refund tracking. Integrated with TDS and income tax filing for complete compliance.

Content is reviewed quarterly for accuracy.

Income Tax Return for Salaried Employees

Salary ITR declares employment income, claims deductions/exemptions, reconciles employer TDS, and computes final tax/refund. Form 16 (Part A: TDS, Part B: salary computation) is the primary document. Filed electronically on incometax.gov.in using ITR-1 or ITR-2.

The critical decision: new regime (lower rates, Rs 12.75 lakh tax-free for salaried, but no most deductions) vs old regime (allows HRA - significant for Delhi's high rents, 80C, 80D, home loan interest). Salaried without business income can switch every year in ITR without Form 10-IEA.

New regime: standard deduction Rs 75,000 + S.87A rebate up to Rs 60,000 = effective zero tax up to Rs 12.75 lakh gross. Old regime: standard deduction Rs 50,000 + all deductions. Patron models both with actual numbers for every Delhi employee.

Key Terms for ITR for Salary in Delhi:

New Regime (Default): Lower slabs. Rs 75,000 standard deduction. S.87A rebate Rs 60,000. No HRA/80C/80D/home loan.

Old Regime: Higher slabs but HRA + 80C (Rs 1.5L) + 80D + home loan (Rs 2L) + all deductions available.

ITR-1 (Sahaj): Salary + 2 house properties + other sources + LTCG up to Rs 1.25L. Income up to Rs 50 lakh.

HRA (S.10(13A)): Least of actual HRA, rent minus 10% salary, 50% salary (Delhi metro). Largest old-regime deduction.

S.115BAC New Regime Salary ITR

ITR Form Selection for Delhi Salaried Employees

ITR-1 (Sahaj): Salary + up to 2 house properties + other sources + LTCG up to Rs 1.25 lakh (S.112A). Total ≤Rs 50 lakh. Resident individual only. Most Delhi employees.
ITR-2: Income >Rs 50 lakh, capital gains beyond Rs 1.25 lakh, foreign assets, director in company.
ITR-3: Salary + freelance/business income (part-time consulting, side business).
Key: Most Delhi salaried employees file ITR-1. Patron determines correct form.

Salary ITR Services: What Patron Handles

Service	What We Do
Regime Comparison (New vs Old)	Tax modelled under both regimes with actual salary, HRA, investments. Delhi HRA (50% metro), 80C, 80D, home loan quantified. Lower-tax regime recommended.
Form 16 Processing	Part A TDS verified with 26AS. Part B salary computation reviewed. Missed exemptions identified. Multiple Form 16s consolidated for job changers.
HRA Exemption Optimisation	S.10(13A): least of actual HRA, rent minus 10% salary, 50% salary (Delhi metro). Rent receipts and landlord PAN (>Rs 1L/yr) documented.
Deduction Maximisation	80C (Rs 1.5L), 80D, 80TTA, 24(b) home loan (Rs 2L), 80E education loan, 80G donations. Every eligible deduction claimed under old regime.
Capital Gains Integration	Equity MF property gains reported alongside salary. LTCG up to Rs 1.25L in ITR-1 (new AY 2026-27). ITR-2 for beyond.
26AS/AIS Reconciliation	Form 16 TDS matched. Unreported FD interest, dividends, property transactions from AIS identified and included.
Refund Tracking	If TDS exceeds liability: refund claimed, status tracked until bank credit. Common for job changers and late investment proof submitters.

Our Process

Salary ITR Filing Process: 6 Steps for Delhi Employees

Due 31 July 2026. File early for faster refund (15-20 days for early filers). Regime choice can save Rs 10,000-50,000. Patron files from Rohini.

Step 1

Collect Documents

Form 16 (by 15 June), 26AS, AIS from incometax.gov.in. Bank interest certificates. Rent receipts + landlord PAN. Investment proofs (80C, 80D). Home loan certificate. Capital gains statement. Patron collects and organises.

All documentsOrganised

Collected01

Step 2

Compare New vs Old Regime

Model tax under new (Rs 75K deduction + slabs + S.87A) vs old (Rs 50K + HRA + 80C + 80D + 24(b)). Choose lower tax. Salaried: select directly in ITR. Patron computes both for every Delhi employee.

Both modelledLower chosen

Compared02

Step 3

Reconcile 26AS and AIS

Match Form 16 TDS with 26AS Part A. Check AIS for FD interest, savings interest, dividends, property, MF transactions, high-value purchases. Ensure all income included. Patron reconciles.

All matchedNo mismatches

Reconciled03

Step 4

Compute Taxable Income

Gross salary minus exemptions (HRA, LTA old regime) minus standard deduction = net salary. Add other income. Subtract deductions (80C, 80D old regime). Apply slabs. S.87A rebate. Subtract TDS. = Tax payable or refund.

Deductions maximisedRefund identified

Computed04

Step 5

File ITR-1 or ITR-2

Login to incometax.gov.in. Pre-filled data from 26AS. Review and correct. Add deductions, exemptions. Submit. E-verify via Aadhaar OTP or net banking within 30 days. Patron files before 31 July for all Delhi employees.

Before 31 JulyE-verified

Filed05

Step 6

Track Refund and Processing

Monitor S.143(1) processing. If refund due: track status on portal. Ensure bank account linked with PAN. Respond to intimation. Early filers: refund in 15-20 days. Patron tracks every Delhi salary ITR.

Refund tracked15-20 day refund

Complete06

New Tax Regime Slabs (FY 2025-26)

Up to Rs 4,00,000: Nil
Rs 4,00,001 - 8,00,000: 5%
Rs 8,00,001 - 12,00,000: 10%
Rs 12,00,001 - 16,00,000: 15%
Rs 16,00,001 - 20,00,000: 20%
Rs 20,00,001 - 24,00,000: 25%
Above Rs 24,00,000: 30%
S.87A Rebate: Up to Rs 60,000 (income up to Rs 12 lakh). Standard Deduction: Rs 75,000. Zero Tax: Gross salary up to Rs 12,75,000.

Common Challenges for Delhi Salaried Employees

Challenge	Impact	How Patron Accounting Solves It
Regime Without Comparison	Defaulting to new regime when old saves more. Delhi's high HRA + 80C + 80D can exceed Rs 3.75 lakh	Patron models both with actual numbers. Rs 10,000-50,000 saved
Multiple Form 16s (Job Change)	2+ employers, each TDS at lower slab. Combined income = higher slab = additional tax not covered by TDS	Patron consolidates, identifies slab jump, computes differential
Unreported AIS Income	FD interest, dividends, property transactions not declared. Mismatch notices from automated AIS cross-referencing	Patron reconciles AIS before filing. All income sources included
HRA Without Landlord PAN	Rent >Rs 1 lakh/year needs landlord PAN under old regime. Many Delhi employees don't collect it	Patron guides documentation requirements for HRA claims
Missing 31 July	Rs 5,000 late fee + 1% interest/month. Delhi employees assume TDS covers everything	Patron files before 31 July for every Delhi employee

Salary ITR Filing Fees in Delhi

Fee Component	Amount
Basic Salary ITR-1 (New Regime)	From INR 999
With Regime Comparison	From INR 1,499
HRA + Deduction Optimisation (Old)	From INR 1,999
Salary + Capital Gains ITR-2	From INR 2,999
Multiple Form 16 (Job Change)	From INR 1,999
Salary + Freelance ITR-3	From INR 3,999
Patron Accounting Professional Fees	Starting from INR 499 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free ITR for Salary in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Key Deductions Under Old Regime

Stage	Estimated Timeline
80C (PPF, ELSS, EPF, LIC)	Rs 1,50,000
80CCD(1B) NPS Additional	Rs 50,000
80CCD(2) Employer NPS (BOTH regimes)	14% salary (Central Govt) / 10% others
80D Health Insurance	Rs 25,000-1,00,000
24(b) Home Loan Interest	Rs 2,00,000 (self-occupied)
10(13A) HRA Exemption	Least of: actual HRA, rent-10% salary, 50% salary (Delhi metro)
16(ia) Standard Deduction	Rs 50,000 (old) / Rs 75,000 (new)

Delhi Tip: Delhi's 50% metro HRA formula combined with high rents (Rs 25,000+/month) makes HRA often the largest single deduction. Many Delhi employees save Rs 10,000-50,000 by choosing old regime. Patron computes with your actual rent.

Key Benefits

Why Choose Patron for Salary ITR in Delhi

Regime Optimisation

Exact tax under both regimes with actual salary, HRA, investments. Many Delhi employees save Rs 10,000-50,000 choosing correctly.

HRA Maximisation

Delhi metro 50% formula with high rents = largest single deduction. Correct computation and documentation ensured.

Job Change Handling

Multiple Form 16s consolidated. Slab-jump additional liability identified. Self-assessment tax computed.

AIS Reconciliation

Unreported income caught before filing. FD interest, dividends, property transactions. No mismatch notices.

Trusted by 10,000+ Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

"Changed jobs twice. 3 Form 16s. Patron consolidated, found Rs 35,000 additional liability, computed old regime Rs 22,000 cheaper with HRA and 80C. Filed before July 20. Refund Rs 8,000 in 15 days." - IT Professional, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Filing: Salary ITR Comparison

Factor	Patron Accounting	Self-Filing
Regime Comparison	Both computed with actual numbers	Defaults to new without comparison
HRA	Correct formula, landlord PAN tracked	Often miscalculated or not claimed
Multiple Form 16	Consolidated, slab jump identified	Filed separately (incorrect)
AIS Reconciliation	All income sources matched	Unreported income triggers notice
Deductions	Every eligible deduction claimed	Common ones only
Pricing	From INR 499	Free portal but error/notice risk

Related Tax Filing Services

ITR for Salary (India) - National-level salary ITR.
ITR for Capital Gains - Equity, property alongside salary.
TDS Return Filing - Employer TDS compliance.
Accounting Services - Financial management.
ITR for Professionals - Salary + freelance combined.

Legal Framework: Salary Taxation in India

ITR Forms: ITR-1 (up to Rs 50 lakh). ITR-2 (>Rs 50 lakh / capital gains / foreign assets).

New Regime (S.115BAC): Default. Slabs 0-4L nil to >24L 30%. Standard Rs 75,000. S.87A Rs 60,000.

Old Regime: Opt-in via ITR. All deductions: 80C, 80D, HRA, 24(b). Standard Rs 50,000.

Regime Switch: Salaried without business can switch every year in ITR.

Due Date: 31 July 2026. Late: Rs 5,000 + 1%/month.

Form 16: S.203. By 15 June from employer.

Source: incometax.gov.in

FAQs: ITR for Salary in Delhi

Common questions about salary ITR, regime choice, HRA, deductions, and filing for Delhi employees.

Get a free callback

Talk to a CA/CS expert today, no charge, no spam.

Which ITR form for salaried employees?

ITR-1 if salary + 2 house properties + other sources + LTCG up to Rs 1.25 lakh, income up to Rs 50 lakh. ITR-2 if >Rs 50 lakh, capital gains, foreign assets. ITR-3 if salary + freelance. Most Delhi employees: ITR-1.

New or old tax regime?

New: up to Rs 12.75 lakh tax-free but no HRA/80C/80D. Old: all deductions at higher rates. If deductions >~Rs 3.75 lakh for Rs 15 lakh salary, old may be better. Delhi's high HRA makes old attractive. Patron computes both.

Due date for salary ITR?

31 July 2026. Late: Rs 5,000 fee + 1% monthly interest. File early for faster refund (15-20 days vs months). Patron files before 31 July for every Delhi employee.

Multiple Form 16s from job change?

Combine all. Each employer TDS at lower slab. Combined income = higher slab = additional tax. Patron consolidates, computes slab-jump differential, pays self-assessment.

How is HRA calculated?

Old regime: least of actual HRA, rent minus 10% salary, 50% salary (Delhi metro). Landlord PAN if rent >Rs 1 lakh/year. Largest deduction for many Delhi employees.

What deductions under new regime?

Very limited: standard Rs 75,000, employer NPS 80CCD(2), 80JJAA, 80CCH. No 80C, 80D, HRA, home loan. If deductions minimal, new regime is simpler and often cheaper.

Must I file if TDS covers all tax?

Yes if income above exemption. Also mandatory for refund claims, loss carry-forward, foreign assets, savings >Rs 50 lakh, electricity >Rs 1 lakh. Filing advisable for bank/visa/loan.

How much does salary ITR cost?

Patron: basic from Rs 999. Regime comparison from Rs 1,499. HRA + deductions from Rs 1,999. Salary + capital gains from Rs 2,999. Job change from Rs 1,999. Call +91 945 945 6700.

Quick Answers

New regime mein kitna tax bachega? Rs 12.75 lakh tak gross salary par zero tax. Lekin HRA, 80C, 80D nahi milega. Agar deductions zyada hain toh old regime check karo.

Job change kiya, 2 Form 16 hain? Dono combine karo. Higher slab lag sakta hai. Additional tax pay karna pad sakta hai. Patron consolidate karke compute karta hai.

31 July miss kiya toh? Rs 5,000 late fee + 1%/month interest. Capital loss carry-forward nahi hoga.

File Early for 15-20 Day Refund - Due 31 July 2026

Early filers receive refunds in 15-20 days. Late filers wait months. The regime choice (new vs old) can mean Rs 10,000-50,000 difference. Multiple Form 16s need consolidation. AIS captures everything. File early, file right.

Contact Patron - Call +91 945 945 6700 or WhatsApp us.

File Your Salary ITR in Delhi Today

Salary ITR in Delhi requires choosing the optimal regime, processing Form 16, claiming all deductions, reconciling 26AS/AIS, and filing by 31 July. Delhi's high rents make HRA valuable, and growing equity investments add capital gains complexity.

Patron Accounting provides salary ITR from our Rohini office - regime comparison, Form 16 processing, HRA optimisation, deduction maximisation, capital gains, 26AS reconciliation, refund tracking. 15+ years, 10,000+ businesses, Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Salary ITR Services: Available Across 4 Major Cities

Professional salary ITR filing and regime optimisation in Pune, Mumbai, Delhi, and Gurugram.

Delhi

Delhi NCR

You're here

Gurugram

Haryana

Related Services in Delhi

Complete employee tax compliance

Private Limited Company Registration

Delhi

Income Tax Return Filing

Delhi

Trademark Registration

Delhi

Startup Registration

Delhi

Content Created: 06 April 2026 | Last Updated: 06 April 2026 | Next Review: 06 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure tax slabs, regime provisions, deduction limits, S.87A rebate, and due dates are current per Budget 2026. Verified against incometax.gov.in.