ITR Filing Checklist 2026 — All Documents for Income Tax Return
Filing your Income Tax Return (ITR) accurately requires gathering documents from multiple sources — your employer, bank, investments, and government portals. The Assessment Year (AY) 2026-27 corresponds to income earned in FY 2025-26. This checklist ensures you claim all deductions and report all income correctly.
Basic Documents (All ITR Filers)
- ✅PAN Card
- ✅Aadhaar Card — linked to mobile for OTP e-verification
- ✅Bank account number and IFSC code (for refund)
- ✅Annual Information Statement (AIS) from income tax portal — shows all TDS, capital gains, interest, GST turnover reported against your PAN
- ✅Taxpayer Information Summary (TIS) from portal
- ✅Form 26AS — TDS summary (download from TRACES via income tax portal)
For Salaried Individuals (ITR-1 or ITR-2)
- ✅Form 16 Part A — TDS deducted by employer, issued by employer's CA
- ✅Form 16 Part B — salary breakup (Basic, HRA, allowances)
- ✅Rent receipts — if claiming HRA exemption under Section 10(13A)
- ✅Landlord's PAN — mandatory if annual rent exceeds ₹1 lakh
- ✅Home loan interest certificate — for deduction under Section 24(b)
- ✅House property details — address and ownership percentage
Investment & Deduction Proofs
- ✅Section 80C: Life insurance premium receipts, PPF passbook, ELSS statement, NSC, 5-year FD, children tuition fees
- ✅Section 80D: Health insurance premium receipts (self, family, parents)
- ✅Section 80E: Education loan interest certificate
- ✅Section 80G: Donation receipts with NGO PAN and 80G registration number
- ✅Section 80TTA / 80TTB: Savings account interest from bank statement
- ✅NPS: Section 80CCD(1B) — contribution statement from NPS account
For Business / Freelancers / Professionals (ITR-3 or ITR-4)
- ✅Profit & Loss account and Balance Sheet (if accounts maintained)
- ✅GST returns for the year (GSTR-1 and GSTR-3B)
- ✅Bank statements — all business accounts, full year
- ✅TDS certificates (Form 16A) from clients who deducted TDS on payments
- ✅Section 44AD / 44ADA election — for presumptive taxation (8% / 50% of gross receipts)
- ✅Capital expenditure details — if depreciating assets
Capital Gains (If Applicable — ITR-2 or ITR-3)
- ✅Stock broker's capital gains statement (P&L report from Zerodha, Groww, etc.)
- ✅Mutual fund capital gains statement (from CAMS or Karvy)
- ✅Property sale deed and purchase deed — for property capital gains
- ✅Cost of improvement and stamp duty paid on purchase
- ✅Form 26QB TDS certificate (for property purchased from seller)
Pro Tips
💡 Check AIS before filing
Always download and review your Annual Information Statement (AIS) on the income tax portal. It shows all income reported against your PAN by third parties. Report income matching AIS to avoid notices.
💡 E-verify within 30 days
After filing your ITR, e-verify within 30 days using Aadhaar OTP, net banking, or by sending signed ITR-V to CPC Bangalore. Unverified ITR is treated as not filed.
💡 Claim all deductions you're eligible for
Many taxpayers miss Section 80D (health insurance), 80TTA (savings interest), and 80G (donations). These can significantly reduce tax liability.
Frequently Asked Questions
Which ITR form should I use?
ITR-1 (Sahaj): Salaried with income below ₹50 lakh, one house property. ITR-2: Salaried with capital gains, more than one house property, or foreign income. ITR-3: Business/profession income with books of accounts. ITR-4 (Sugam): Business/profession under presumptive taxation (44AD/44ADA/44AE).
What is the deadline for ITR filing?
For individuals and salaried: 31st July of the assessment year. For businesses requiring audit: 31st October. Belated return can be filed by 31st December with a late fee of ₹1,000 (income below ₹5 lakh) or ₹5,000.