A laboratory study was conducted at the Indian Agricultural Research Institute, New Delhi on a sandy clay loam soil of pH 7.9 and organic C content of 0.34% to study the effect of incorporating Sesbania or Vigna legume residues or wheat straw at 15 and 30t ha−1 on temporal variation in ammoniacal and nitrate‐N in soil under submergence and well drained conditions. Under submergence most mineral N was present as ammoniacal‐N, while under well drained conditions it was present as Nitrate‐N. The content of ammoniacal N in soil was the highest after 30 days of incubation and declined thereafter under submergence. On the other hand under well drained conditions the mineral‐N (mostly nitrate) content in soil at 30 DAI was very little and showed increases only later, reaching the highest level at 90 DAI. Application of wheat straw specially at 301 ha−1 level resulted in immobilization of native soil‐N. These results show that rice which is grown under submergence can be transplanted soon after incorporation of legume residues, but for wheat or other crops which are grown under well drained condition a time interval of 30 days or more needs to be provided before sowing the crop.