ITR (Income Tax Return) for salaried persons refers to the form that individuals with salary income use to report their earnings, deductions, and tax liabilities for a financial year. It is a mandatory filing for individuals whose income exceeds the basic exemption limit, or who wish to claim a refund or deductions under various sections of the Income Tax Act.

For salaried individuals in India, the most common ITR forms are:

1. ITR-1 (Sahaj): This form is for individuals having income from salary, pension, one house property, and income from other sources (like interest). It is suitable for those whose total income does not exceed ₹50 lakhs.

2. ITR-2: This form is for individuals and Hindu Undivided Families (HUFs) who have income from salary, pension, house property, capital gains, and income from other sources. It is used if total income exceeds ₹50 lakhs or if the individual has capital gains.

Filing the correct ITR form ensures proper tax compliance and enables salaried individuals to claim deductions under sections like 80C (investments), 80D (health insurance), and others. It also helps in claiming refunds if excess tax has been deducted.