Unable to complete your ITR filing?
Documents Required for ITR Filing: Complete Checklist
Applicable period: FY 2025-26 | AY 2026-27
Applicable law: Income-tax Act, 1961
Applicable law: Income-tax Act, 1961
Keeping the correct records ready makes income-tax return preparation faster and reduces mismatches with the Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS. The documents required depend on your income sources, deductions and residential status.
Important: Income-tax returns are generally annexure-less. Documents are normally not attached to the ITR, but they should be retained to support the figures reported and produced if the Income Tax Department asks for them.
Basic Documents for Every Taxpayer
- PAN, Aadhaar and current contact details.
- Bank account number, account type and IFSC for all reportable Indian bank accounts.
- AIS, TIS and Form 26AS downloaded from the Income-tax e-Filing portal.
- Advance-tax and self-assessment-tax challans.
- Previous year’s ITR, computation and loss schedules, where relevant.
Income-wise Document Checklist
| Income Type | Documents and Records |
|---|---|
| Salary or pension | Form 16 from every employer, salary slips, pension statement, details of exempt allowances, perquisites and any income from a former employer. |
| House property | Property address and ownership share, rent agreement, rent received, municipal-tax receipts, home-loan interest certificate, loan statement and co-owner details. ITR-1 may cover up to two eligible house properties for AY 2026-27. |
| Capital gains | Broker capital-gain statement, contract notes, demat statement, mutual-fund statement, purchase and sale deeds, stamp-duty value, acquisition cost, improvement cost and transfer expenses. Keep transaction dates because the applicable rate and indexation treatment may depend on them. |
| Business or profession | Profit and loss account, balance sheet, cash and bank ledgers, invoices, expense records, GST returns, fixed-asset register, depreciation working, stock records and tax-audit report, where applicable. |
| Other income | Bank and post-office interest certificates, dividend statements, family-pension details, winnings, gifts taxable under the Act and any other income record. |
| Virtual digital assets | Exchange statements, wallet records, purchase and sale values, dates, transaction fees, TDS details and records of transfers between wallets. |
| Foreign income or assets | Foreign bank and custodian statements, asset acquisition dates, peak and closing values, foreign income, foreign tax paid and Form 67 support for foreign-tax credit, where applicable. |
Documents for Deductions and Exemptions
- Section 80C investment and payment proofs, including eligible life insurance, PPF, tuition fees and housing-loan principal.
- Health-insurance receipts and eligible medical-expense evidence under section 80D.
- NPS contribution statement for sections 80CCD(1B) and 80CCD(2).
- Donation receipt and Form 10BE for section 80G claims.
- Education-loan interest certificate, disability certificate or other prescribed evidence for the relevant deduction.
- Capital-gain exemption documents for sections 54, 54F or 54EC, including purchase, construction or investment evidence and Capital Gains Account Scheme details.
Do not rely only on AIS or Form 26AS. These statements help reconciliation but may omit income, show duplicated entries or contain incorrect information. Report the correct taxable income and submit feedback on incorrect AIS entries separately.
Before Filing in myITreturn
- Collect records for every income source and deduction.
- Match TDS, TCS and tax payments with Form 26AS.
- Compare financial transactions with AIS and TIS.
- Upload or enter the relevant information in the correct income schedules.
- Review bank details, losses, foreign-asset reporting and tax payable before submission.
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