A salaried person is an individual who earns regular income from an employer in the form of salary, wages, or allowances. Income of salaried individuals is taxable under the head “Income from Salary” as per the Income Tax Act, 1961. Components of salary income include basic pay, dearness allowance, house rent allowance (HRA), conveyance, bonus, and other perquisites. Employers are responsible for deducting Tax Deducted at Source (TDS) on salary under Section 192, based on estimated taxable income and applicable deductions. Salaried individuals can claim deductions under various sections, such as 80C for investments, 80D for health insurance, 10(14) for HRA, and others, to reduce taxable income. Filing of Income Tax Return (ITR) is mandatory if income exceeds the basic exemption limit, ensuring compliance with statutory requirements and enabling refund claims where excess tax is paid. Accurate record-keeping of salary slips, Form 16, and investment proofs is essential for proper filing. Professional guidance helps in tax planning, maximizing eligible deductions, and timely filing to avoid penalties, interest, and scrutiny from tax authorities.