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ITR Filing Rules for Salaried Taxpayers: Who Must File and Key Exemption Limits

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Filing an Income Tax Return (ITR) is a statutory obligation and serves as a critical financial record for individuals. For the financial year 2025-26, the basic exemption limit under the old tax regime is Rs 2.5 lakh for individuals below 60 years of age. Under the new tax regime, this limit is higher at Rs 4 lakh for the same age group. Salaried taxpayers need to assess which regime applies to them to determine whether filing is mandatory. Understanding these thresholds is essential for compliance with Indian income tax laws.

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