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Income Tax Return filing is not just for salaried employees. Non-salaried individuals like freelancers, professionals, consultants, commission agents, small business owners, and others earning income outside of a fixed monthly salary are also required to file their ITR, if their income crosses the basic exemption limit or if other conditions under the Income Tax Act apply.
Filing your ITR helps in building financial credibility, claiming refunds, avoiding notices, etc. Whether your income comes from trading, tuition, rent, commissions, online business, or professional work, filing the right ITR form accurately ensures smooth tax compliance and peace of mind.
This guide will explain who qualifies as a non-salaried person, applicable ITR forms, key documents needed, taxability rules, and the step-by-step filing process on the income tax portal.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
Taxability of Non Salaried Individual
The taxability of non-salaried individuals depends on the nature of their income. Income may come from business, profession, freelancing, commission, rent, capital gains, or other sources. Such individuals are taxed as per the income tax slab rates applicable to individuals. Business income and professional income are taxed under the head “Profits and Gains from Business or Profession.” They can opt for presumptive taxation under Section 44AD or 44ADA if eligible, which allows for simplified return filing without maintaining books of accounts. Rental income is taxed under “Income from House Property” after standard deductions. Capital gains from sale of assets like property, shares, or mutual funds are taxed based on the holding period and type of asset. Interest income, dividends and other miscellaneous income fall under “Income from Other Sources.” If the total income exceeds the basic exemption limit, ITR filing is mandatory. Even if income is below the limit, filing is advisable to claim refunds, carry forward losses or maintain a financial record.
What are Deductions and exemptions available to Non Salaried person?
Deduction under Section 80C for LIC, PPF, ELSS, tuition fees, principal repayment on home loan (up to Rs. 1.5 lakh)
Deduction under Section 80D for health insurance premium paid for self and family
Deduction under Section 80E for interest on education loan
Deduction under Section 80G for donations to eligible charitable institutions
Deduction under Section 80TTA for savings account interest (up to Rs. 10,000)
Deduction under Section 80U for disability (if applicable)
Deduction under Section 24(b) for interest on home loan (up to Rs. 2 lakh for self-occupied property)
Exemption for agricultural income (if applicable, subject to conditions)
Exemption for long-term capital gains under Section 54, 54F, etc. (on reinvestment in specified assets)
Deduction under Section 80JJAA for new employment generation (for eligible businesses)
Deduction under presumptive taxation (Section 44AD/44ADA) where only a percentage of turnover is considered as income
Income tax Slab rates for Non Salaried Person
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
Which ITR form is applicable to Non salaried person?
The applicable ITR form for a non-salaried person depends on the type and nature of income. If the individual has income from business or profession and opts for presumptive taxation under Section 44AD or 44ADA, then ITR-4 is applicable.
If the individual has income from business or profession but does not opt for presumptive taxation, or has income from capital gains, more than one house property, foreign assets, or income above Rs. 50 lakh, then ITR-3 is required.
For those having income from interest, rent from one house, or other sources (excluding business/profession), ITR-1 or ITR-2 may apply, based on income limits and complexity. Hence, selection of the correct ITR form depends on specific income heads and conditions applicable in each case.
Benefits of ITR Filing for Non salaried individual
Required for home loan, personal loan, business loan, credit card, visas and term insurance
Helps in claiming tax refunds for TDS deducted
Mandatory for compliance if income exceeds the basic exemption limit
Enables carry forward of losses for future set-off
Serves as valid income proof for business or professional income
Avoids penalty for non-filing and prevents notices from the tax department
Useful for government tenders or contracts that require ITR copies
Builds a clean tax history for future financial planning
Documents Required for ITR filing for Non Salaried person
- PAN Card
- Aadhaar Card
- Savings and Current A/c bank statement
- Balance sheet and Profit & loss A/c (if applicable)
- Investment proof under section 80C or proof of any other deduction
- Form 26AS and AIS
- Other relevant documents depending on other income sources
Process of ITR filing for Non Salaried person
Login to Income Tax Portal
Visit www.incometax.gov.in/iec/foportal/ and log in using PAN (as User ID) and password. New users must first register.Go to e-File
Click on e-File > Income Tax Return > File Income Tax ReturnSelect Assessment Year
Choose the relevant assessment year (example: for FY 2024-25, select AY 2025-26).Select Online or Offline Mode
Choose to file with any optionChoose Status
Select Individual and then proceed.Choose the Correct ITR Form
ITR-3 for regular business or professional income
ITR-2 if income is from capital gains or multiple house properties
ITR-1 if income is from rent, interest, or pension (without business income and capital gains)
Fill in Income Details
Declare income under appropriate heads like Business/Profession, House Property, Other Sources, Capital Gains (if any)
Claim Deductions
Under Chapter VI-A (like 80C, 80D, 80G, etc.) enter all eligible deductions.Verify Tax Details
Ensure TDS, advance tax, and self-assessment tax paid are correctly pre-filled. Cross-check with Form 26AS and AIS.Preview and Submit
Verify all data, preview the return, then click Submit.e-Verify the Return
You can e-verify using Aadhaar OTP, net banking, EVC, or by sending a signed ITR-V to CPC, Bengaluru within 30 days.
Once verified, your ITR filing is complete. You will receive an acknowledgment on email and can download it from the portal.
What is the Due date of ITR filing for Non Salaried person?
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
What are the Consequences of non-payment of Tax and non-filing of ITR?
Failing to pay taxes and file your Income Tax Return (ITR) has severe consequences. Firstly, unreported income is deemed illegal, equating to tax evasion, and can result in a penalty of 100% to 300% of the evaded tax under Section 271(C). Secondly, a penalty ranging from 10% to 90% of the undisclosed amount may be imposed under Section 271AAB, depending on the circumstances. Lastly, if you miss the filing deadline, a 1% interest per month or part thereof will be charged on the unpaid tax amount as per Section 234A.
Looking for help?
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Frequently Asked Questions
Yes, non-salaried individuals can claim deductions under Section 80C for eligible investments and payments like LIC premiums, PPF, ELSS, tuition fees, and home loan principal repayment.
ITR-1 is only allowed if income is from salary, one house property, and other sources (like interest), and total income is up to Rs. 50 lakh. If there is any business or professional income, ITR-1 cannot be used.
No, the standard deduction of Rs. 50,000 is only available to salaried individuals and pensioners. It is not applicable for in any other income.
Yes, a person can voluntarily file ITR even if there is no income. It helps in keeping financial records, claiming refunds and carrying forward losses.
No penalty is levied if the total income is below the basic exemption limit. However, if income is above the limit and ITR is not filed on time, late filing fees under Section 234F may apply.
Log in to the Income Tax Portal, select the appropriate ITR form (like ITR-3 or ITR-4), enter income and deduction details, verify tax paid, submit the return and complete e-verification.
For FY 2024-25 under the old regime, income up to Rs. 5 lakh is tax-free for individuals below 60 years. Under the new regime, income up to Rs. 7 lakh is tax-free.
Yes, unemployed individuals can file ITR voluntarily. It helps maintain continuity of financial records and can be useful for loan, visa or credit card applications.
The minimum income threshold for mandatory ITR filing is Rs. 2.5 lakh for individuals below 60 years, Rs. 3 lakh for those aged 60–79, and Rs. 5 lakh for those aged 80 and above.
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