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The beginning of a new financial year is always the time when salaried individuals, particularly those in the IT industry, try to file their ITR early. However, filing an Income Tax Return ahead of time, before mid-June, may cause you more trouble and stress than it benefits you. If you’re a salary earner, here is what you need to know before you click “Submit”.
The June 15 Rule: What It Means for Salaried Taxpayers
June 15 is not a random day for filing ITR for salaried employees; it is a legally mandated day. According to the Income Tax Act, it is necessary for employers to give you form 16 until June 15. In fact, it is necessary to have an accurate salary certificate of TDS on your salary, and it is the most important thing you should be aware of while filling up tax returns for FY 2025-26 as a salaried person.
In case you do not get form 16, it will not affect your filing of tax returns 2025 because it is not possible to file your income tax return accurately without all the information.
What Happens If You File Before June 15?
1. TDS Mismatch and Section 143(1) Notices
Every time you file a return, the Income Tax Department cross-verifies the data with third parties like your employer, banks and the mutual fund houses from where you have invested your money. Employers will have till May 31 to file their last quarterly TDS statements (Form 24Q).
This information usually takes another week to show up on the portal after it’s submitted. If the return is filed before the completion of this cycle, the TDS can be different in the return as compared to what the department has recorded, which will lead to an automated mismatch notice issued under Section 143(1). One of the most common filing law violations committed by salaried taxpayers unknowingly is this.
2. Wrong AIS & Form 26AS
All the income reported under your PAN – salary, bank interest, dividends and redemption from mutual fund – is consolidated in your Annual Information Statement (AIS) and Form 26AS. These documents need to be completely updated prior to ITR filing FY 2025-26. If you file a partially updated AIS, you have the potential to miss income that the department already knows about, and you may receive notices and penalties because you were not intentionally underreporting income.
3. Pre-filled Data Errors on the E-Filing Portal
The key details in your return are pre-filled in the Income Tax E-Filing Portal from the third-party reporting. The feature is a great convenience for those who are filing their tax returns in India, but only when all data is in. It may be possible to submit the ITR in May or early June, but it is likely to be based on pre-filled information which does not necessarily include the Form 16 from the employer. This difference could end up making you do a second filing, thus doubling your efforts.
The Smart Timeline for Income Tax Return FY 2025-26
| Milestone | Date |
| Employer uploads final TDS return (Form 24Q) | May 31, 2026 |
| Income details, including AIS and Form 26AS, are updated on the portal | Around June 7, 2026 |
| Employer issues Form 16 | By June 15, 2026 |
| Earliest recommended date to file ITR | June 15, 2026 |
| Last date to file ITR without penalties | July 31, 2026 |
Step-by-Step: How to File After June 15
After obtaining Form 16 and updating your AIS, filing of ITR becomes much easier:
- Visit the Income Tax E-Filing Portal – incometax.gov.in.
- Check your AIS – match it with the Form 16 and bank statements.
- Fill the correct ITR form – the majority of IT professionals who are on salary will choose either ITR-1 or ITR-2, based on the nature of their income.
- Check the pre-filling data prior to accepting it.
- Adhere to the deductions as per section 80C, 80D, HRA, etc.
- Please e-verify your return within 30 days of filing with Aadhaar OTP/ Net Banking/ DSC.
Bottom Line
If you’re a salaried taxpayer, patience will be the key to handing in your ITR. The June 15 ITR filing deadline is not a last-minute scramble date; it’s the earliest date when you have all things necessary to file ITR properly. The real deadline is 31st July 2026, which means you have six weeks more than you would after June 15th, so no rush and plenty of time to wait. The first-time ITR filing is done accurately, without any stress and without any notices.
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