How to File Assets and Liabilities Statement in IFHRMS (Step by Step Guide 2026)

Published: 10 October 2026 · By TN GovTools · 10 min read

All Tamil Nadu government employees must now file their Assets and Liabilities statement online through IFHRMS. The last date for this year is 31 October 2026.

In this guide, you will learn how to fill Form I, Form II and Form III in the IFHRMS portal or the Kalanjiyam app, step by step, in simple words. Every field is explained with an example.

Important: Filing late is a violation of the Tamil Nadu Government Servants' Conduct Rules, 1973. It will also be mentioned in your ACR and may affect your promotion. Do not wait till the last day.

Who Must File?

As per the Government letter from the Human Resources Management (A) Department dated 05.08.2026, every Tamil Nadu government employee must file, except All India Service officers (IAS, IPS, IFS).

What is the Last Date?

Statement for the yearLast date to file
Calendar year 2025 (up to 31.12.2025)31 October 2026
Calendar year 2026 (up to 31.12.2026)31 March 2027
Every year after that31 March of the next year

Why is it Important?

Documents to Keep Ready

Keep these with you before you start. Then you can finish in about 10 to 15 minutes.

Step 1: Log in and Open Property Filing

IFHRMS Employee property filing Button

You will see three forms:

FormWhat it covers
Form IImmovable property – land, house, flat
Form IIMovable property – vehicle, gold, bank deposits, shares
Form IIIDebts and liabilities – loans
IFHRMS property  filing fields

Let us fill them one by one. The examples below use dummy data. Enter your own real details.

Step 2: Fill Form I – Immovable Property

In Form I, add each land, house or flat you own. If you have more than one property, add each one separately.

IFHRMS Form I immovable property fields
FieldWhat it meansExample
Description of Immovable propertyType of propertyAgricultural land / House / Flat
State, District, Taluk, VillageWhere the property isTamil Nadu, Coimbatore, (your taluk), (your village)
Survey NumberLand number on the patta123
Sub-Division NumberThe part after the survey numberIf patta shows 123/2A, type 2A
Extent of InterestYour share in the propertyFull / 100%, or 50% if joint
Acquired from own sources but in others name?Did you pay, but register it in someone else's name?Your own name → No
Date of AcquisitionDate you got the propertyRegistration date on the sale deed
Mode of AcquisitionHow you got itPurchase / Inheritance / Gift / Lease / Partition
Name and Address of the PersonWho you got it fromSeller's name and address from the sale deed
Connection with Govt ServantIs that person your relative?None / Father
Value of the PropertyPrice paid (see rules below)15,00,000
Sources of IncomeWhere the money came fromSalary savings and SBI housing loan
Particulars of sanction & prescribed authorityOffice permission details for buying the propertyProceedings No., date, authority name. If not needed, Not applicable
Total Annual income from the propertyYearly income, like rent6,000
RemarksAny extra noteOptional
Rules for Form I value:
• Bought, mortgaged or leased → enter the price you paid.
• Leased → also enter the total yearly rent.
• Inheritance, gift or exchange → enter the approximate value.
• Show a lease if it is for more than one year, renews every year, or has yearly rent. If you took the lease from someone who has official dealings with you, show it always.

When done, Click Review.

Step 3: Fill Form II – Movable Property

In Form II, add your vehicles, gold, bank deposits, shares and other movable items. Add each item separately.

IFHRMS Form II movable property fields
FieldWhat it meansExample
Description of Movable propertyChoose the type from the listVehicle-Two wheeler
Name of Person / Organisation / Financial InstitutionWho you got it fromShowroom, jewellery shop or bank name
AddressTheir addressShowroom address
Value of Property (Rs.)Price paid, or balance for deposits85,000
Acquired from own sources but in others name?Your money, but in someone else's name?No
Sources of IncomeWhere the money came fromSalary savings
Annual income derivedChoose the income typeFixed deposit → Interest. Vehicle or gold → no income
RemarksDetails of office permission, if anyProceedings No. and date

Options in the Description list: Bank Balance, Bond, Cash, Fixed Deposits, Jewellery, Loans and Advances, Securities, Shares, Vehicle-Four wheeler, Vehicle-Two wheeler, Others.

Tip: Loans you have taken do not go here. They go in Form III.

When done, tap Review.

Step 4: Fill Form III – Debts and Other Liabilities

In Form III, add each loan you have taken. Keep your bank loan statement next to you.

IFHRMS Form III debts and liabilities fields
FieldWhat it meansExample
Date of Incurring debtDate the loan was sanctioned10.06.2020
Total Amount of debt (Rs.)Full loan amount10,00,000
Name of Creditor (Lender)Who gave the loanState Bank of India
Address of CreditorLender's addressBank branch address
Details of TransactionHow you received the moneyCash, Cheque, Digital Payment, Online, Others
Total debt already settled (Rs.)Total amount repaid so far3,20,000
Repayment made during the current year (Rs.)Amount repaid in that year1,20,000
Total outstanding debt as on date (Rs.)Balance still to pay6,80,000
RemarksOffice permission details, if anyOptional

Which Loans to Include?

IncludeDo NOT include
Home loan, personal loan, vehicle loan from banksLoans smaller than your 3 months' salary
Government advances like house building advance and conveyance (vehicle) advancePay advance and travelling allowance (TA) advance
GPF advance
Loans on LIC policies and fixed deposits

When done, tap Review.

Step 5: Review, Submit and Download

Important Rules to Remember

Do NOT write "No change", "No addition" or "As in previous year". Fill all details fully, every year.

Keep your IFHRMS ID and password safe. Never share it with anyone.

File before the last date. Late filing is a violation of the Conduct Rules.

Note: The examples in this guide use dummy data. For doubts about your own case, please check with your office establishment section.

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Frequently Asked Questions

What is the last date to file assets and liabilities in IFHRMS?

For the year ending 31 December 2025, the last date is 31 October 2026. From next year onwards, file before 31 March every year.

Can I file assets and liabilities in the Kalanjiyam app?

Yes. You can file through the IFHRMS web portal or the Kalanjiyam mobile app. The steps are the same.

Who does not need to file?

Only All India Service officers (IAS, IPS, IFS). All other Tamil Nadu government employees must file.

What happens if I do not file on time?

It is treated as a violation of the Tamil Nadu Government Servants' Conduct Rules, 1973. It may also affect your promotion panel.

What value should I enter for inherited property?

Enter the approximate value of the property.

Do I need to show my GPF advance or LIC loan?

No. GPF advances, pay advances, TA advances, and loans on LIC policies and fixed deposits need not be shown.

Can I write "No change" if nothing changed from last year?

No. You must fill all details fully every year.

Can I edit after final submission?

Check everything carefully on the Review page before you submit. Download your report after submission and keep it for your records.