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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)

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“
3 Form 16s. Slab jump Rs 35,000. Old regime Rs 22,000 cheaper with HRA + 80C. Filed July 20. Refund Rs 8,000 in 15 days.
RK
Rahul Kumar
IT Professional
★★★★★
2 months ago
“
Delhi rent Rs 35,000/month. HRA exemption under old regime saved Rs 42,000 over new regime. Patron computed both instantly.
AS
Anita Sharma
Corporate Employee
★★★★★
3 months ago
“
FD interest of Rs 80,000 was in AIS but not in my draft ITR. Patron caught it before filing. Avoided mismatch notice.
DV
Deepak Verma
Banking Professional
★★★★★
1 month ago
“
NPS employer contribution 80CCD(2) works in BOTH regimes. Patron claimed it alongside new regime. Most people miss this.
PG
Priya Gupta
Govt Employee
★★★★★
4 months ago

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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.

APL-05 ITR for Salary in Delhi
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

ServiceWhat 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 ProcessingPart A TDS verified with 26AS. Part B salary computation reviewed. Missed exemptions identified. Multiple Form 16s consolidated for job changers.
HRA Exemption OptimisationS.10(13A): least of actual HRA, rent minus 10% salary, 50% salary (Delhi metro). Rent receipts and landlord PAN (>Rs 1L/yr) documented.
Deduction Maximisation80C (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 IntegrationEquity 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 ReconciliationForm 16 TDS matched. Unreported FD interest, dividends, property transactions from AIS identified and included.
Refund TrackingIf 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
New vs OldOptimal
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
TaxComputed
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

ChallengeImpactHow Patron Accounting Solves It
Regime Without ComparisonDefaulting to new regime when old saves more. Delhi's high HRA + 80C + 80D can exceed Rs 3.75 lakhPatron 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 TDSPatron consolidates, identifies slab jump, computes differential
Unreported AIS IncomeFD interest, dividends, property transactions not declared. Mismatch notices from automated AIS cross-referencingPatron reconciles AIS before filing. All income sources included
HRA Without Landlord PANRent >Rs 1 lakh/year needs landlord PAN under old regime. Many Delhi employees don't collect itPatron guides documentation requirements for HRA claims
Missing 31 JulyRs 5,000 late fee + 1% interest/month. Delhi employees assume TDS covers everythingPatron files before 31 July for every Delhi employee

Salary ITR Filing Fees in Delhi

Fee ComponentAmount
Basic Salary ITR-1 (New Regime)From INR 999
With Regime ComparisonFrom INR 1,499
HRA + Deduction Optimisation (Old)From INR 1,999
Salary + Capital Gains ITR-2From INR 2,999
Multiple Form 16 (Job Change)From INR 1,999
Salary + Freelance ITR-3From INR 3,999
Patron Accounting Professional FeesStarting 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

StageEstimated Timeline
80C (PPF, ELSS, EPF, LIC)Rs 1,50,000
80CCD(1B) NPS AdditionalRs 50,000
80CCD(2) Employer NPS (BOTH regimes)14% salary (Central Govt) / 10% others
80D Health InsuranceRs 25,000-1,00,000
24(b) Home Loan InterestRs 2,00,000 (self-occupied)
10(13A) HRA ExemptionLeast of: actual HRA, rent-10% salary, 50% salary (Delhi metro)
16(ia) Standard DeductionRs 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.

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"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

FactorPatron AccountingSelf-Filing
Regime ComparisonBoth computed with actual numbersDefaults to new without comparison
HRACorrect formula, landlord PAN trackedOften miscalculated or not claimed
Multiple Form 16Consolidated, slab jump identifiedFiled separately (incorrect)
AIS ReconciliationAll income sources matchedUnreported income triggers notice
DeductionsEvery eligible deduction claimedCommon ones only
PricingFrom INR 499Free portal but error/notice risk

Related Tax Filing Services

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.

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

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Salary ITR Services: Available Across 4 Major Cities

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

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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.

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