Where Salary Income Goes in the New IRIS Return
If you’re a salaried employee filing your tax return for tax year 2026, your salary details go into the Employment section of the return – one of the modules you select at the very start when you fill out the Return Prerequisites screen. If you didn’t tick “Employment” as an income source there, you’ll need to go back and add it using the “Add Income Sources” button before this section will appear.
For the full walkthrough of the return from login to submission, see our step-by-step guide to filing your income tax return online.
Step 1: Add Your Employer Details
Inside the Employment section, open the Salary tab and click “+ Add Employer Details.” A pop-up window opens where you enter:
- Your employer’s registration number (their NTN)
- Your employer’s name
Click Add, and the employer will appear listed on screen. You can edit or remove it later using the icons next to the entry. If you had more than one employer during the tax year, add each one separately here – this is required for the system to correctly track salary and tax deducted per employer.
Step 2: Enter Your Salary Figures
Once your employer is added, enter the applicable amounts under Total Income from Salary. Most salaried filers will only need the basic total income field, but the return also has specific fields for less common situations:
- Arrears of Salary – if you received arrears relating to a previous tax year and want to claim the lower tax rate under section 12(7), enter the amount separately in the “Subject to Final Tax” column so the system applies the correct rate on the tax deduction screen.
- Pension / Annuity (section 12(2)(f)) – enter the total here. If your pension or annuity exceeds Rs. 10 million for the year, it’s taxed at a final rate of 5%, so that portion needs to go in “Subject to Final Tax.”
- Value of Perquisites, including Transport Monetization – relevant mainly to government servants. Enter the total perquisite value under “Total Income,” and the transport monetization amount under “Subject to Final Tax” if it applies to you.
- Profits in Lieu of Pay / Termination Benefits – if these relate to a prior tax year and you want the lower rate under section 12(6), enter the amount in “Subject to Final Tax” as well.
Click Calculate after entering your figures, then Next to move on.
Step 3: Confirm Tax Already Deducted
The return automatically carries your salary figures into the Tax Deduction tab for Employment. Most of this is pre-populated based on what you entered in Step 2, but you still need to add the average tax rate your employer applied:
- Click “+ Attribute”
- Enter the Average Tax Rate your employer used (up to two decimal places – this is on your salary certificate or payslip)
- Click Add
Once the rate is added, review the populated fields, click Calculate to confirm the numbers, then click Next to continue to your next income module (or Back if you need to review what you entered).
Common Mistakes We See With Salary Income
- Only adding one employer when there were two. If you switched jobs mid-year, both employers need separate entries – merging the figures into one employer record throws off the tax-deducted reconciliation.
- Putting arrears or termination benefits into the regular Total Income field instead of splitting them into “Subject to Final Tax” – this means you lose the lower-rate treatment you’re entitled to under sections 12(6) and 12(7).
- Skipping the Average Tax Rate attribute. Without it, the Tax Deduction tab won’t reconcile properly against the tax your employer already withheld, which can trigger an unnecessary balance payable.
- Not clicking Calculate after each change. The return doesn’t always auto-refresh totals – if your numbers look off further down the return, go back and re-click Calculate on the Salary tab.
FAQ
Do I need to report salary from a previous employesalary income tax returnr if I’ve since left that job?
Yes. Any salary paid to you during the tax year counts, regardless of whether you’re still employed there. Add that employer’s details the same way as your current one.
What if my employer didn’t deduct tax at source?
You still report the full salary figure. If little or no tax was withheld, expect a balance payable once the return calculates your total liability – this isn’t unusual for smaller employers who under-withhold.
Where do I find my employer’s registration number?
It’s on your salary certificate or payslip, or you can ask your employer’s HR/finance department directly. It’s their NTN, not yours.
