Income Tax Return (ITR) Filing Guide for Army Personnel – AY 2025-26

Army personnel proudly serve our nation, and while their dedication is priceless, they are also eligible for special income tax benefits. This guide explains how Indian Army personnel can file their Income Tax Return (ITR) easily and correctly for the Assessment Year 2025-26, along with exemptions they should claim. 

• Is ITR filing mandatory for army personnel?

Yes. If your total income (after exemptions) exceeds ₹2.5 lakh (basic exemption limit), you are required to file your income tax return.

Even if the income is below the taxable limit, filing ITR is useful for:

• Getting tax refunds (like TDS refund from FD or savings)

• Loan approval

• Visa applications

• Maintaining financial records

📌 Exemptions & Deductions Army Personnel Can Claim:

1. Section 10 Exemptions:

• Field Area/High Altitude Allowance—Fully or partially exempt

• Uniform Allowance—Based on actual expense

• Gallantry Awards—Param Vir Chakra, Ashok Chakra, etc.—Fully exempt

2. Section 80C (Up to ₹1.5 Lakh):

• LIC premiums

• Army Group Insurance Fund

• PPF, NSC, ELSS

3. Section 80D:

• Medical insurance premium for self & family

4. Section 24(b):

• Home loan interest deduction up to ₹2 lakh (if applicable)

🧾 Step-by-Step ITR Filing Process for Army Personnel:

Step 1: Gather Documents

• PAN & Aadhaar Card

• Form 16 (issued by Pay Accounts Office)

• Bank account details

• Investment proofs (LIC, PPF, etc.)

• Housing loan certificate (if applicable)

Step 2: Visit the Income Tax Portal
Go to 👉 www.incometax.gov.in

Step 3: Login/Register
Use your PAN to log in or register.

Step 4: Select “File Income Tax Return.”
Choose AY 2024–25 > Individual > Online mode

Step 5: Choose the ITR Form

• ITR-1 (Sahaj) if you have only salary and interest income

• ITR-2 or ITR-3 if you have other income (like house rent or capital gains)

Step 6: Fill Details & Claim Exemptions
Fill in salary, allowances, deductions, and exempt income correctly.

Step 7: Submit and E-Verify
E-verify via Aadhaar OTP or net banking. Done!

🧠 FAQs for Army Personnel:

Q1. Is the pension of retired Army personnel taxable?
Yes, a regular pension is taxable under “Income from Salaries.” However, disability pension is fully exempt under Rule 8 of the Income Tax Rules.

Q2. Can I file ITR even if no tax is payable?
Yes, and it’s recommended—especially for refund claims, getting loans, and maintaining financial records.

🧾 Need Help Filing ITR as Army Personnel?

At 1Fin Solutions, we offer hassle-free ITR filing for defense personnel across India. We help you:

✅ Maximize deductions
✅ File accurately & on time
✅ Claim refunds without delay

📞 Call or WhatsApp: +91-6033526962
📩 Email: 1finsolutions4u@gmail.com  

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