Documents required for filing income tax return in India
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List of Documents required for filing your income tax return in India
Commonly required documents for filing your income tax return in India, depending on your income sources and applicable deductions:
Mandatory Documents (for all taxpayers)
Basic Documents (For All Taxpayers)
| Document | Purpose |
|---|---|
| PAN Card | Unique ID for filing ITR, mandatory for TDS deduction, refund credit, and identity verification. |
| Aadhaar Card | Required under Section 139AA; used for OTP-based ITR verification. |
| Bank Account Details | All active bank accounts must be disclosed (name, IFSC, account no.); one set as primary. |
| Bank Statements | To report savings interest, fixed deposit interest, or high-value transactions. |
| Form 26AS | Tax credit statement for verifying TDS/TCS and advance tax against your PAN. Form 26AS – Consolidated annual tax statement (available on the Income Tax portal) |
| AIS/TIS | Detailed and summary views of your income sources, used for cross-verification and pre-filling. AIS/TIS – Annual Information Statement / Taxpayer Information Summary (available on portal) |
Income Related Documents
For Salaried Individuals
| Document | Purpose |
|---|---|
| Form 16 | Form 16 (Part A & B) Issued by employer; includes salary breakup and TDS details (Part A & Part B). |
| Form 12BB | Salary slips (for calculation or comparison) Disclosure of deductions and tax-saving investments to employer. |
For Property Owners / Buyers / Sellers
House Property Income
-
Rent agreement / rental income details
-
Interest certificate on home loan (if claiming deduction)
-
Co-ownership documents (if applicable
| Document | Purpose |
|---|---|
| Home Loan Statement | To claim principal deduction u/s 80C and interest deduction u/s 24(b)/80EE/80EEA. |
| Property Sale Deed | For calculating capital gains on sale of property. |
| Rent Receipts | For HRA claim or to report rental income. |
Business or Professional Income
-
Books of accounts
-
Balance Sheet and Profit & Loss Account
-
Tax audit report (if applicable)
For Capital Gains
On Sale of Immovable Property
-
Sale & Purchase Deeds
-
Improvement Costs & Transfer Charges
-
Buyer’s Details: PAN & Aadhaar
-
Documents for claiming Exemptions (Sec 54/54EC)
For Investors/Traders
On Sale of Mutual Funds/Shares
-
Capital Gains Statement from CAMS/Kfintech
-
Brokerage Statement or Tax P&L Report
-
Purchase and Sale Consideration Details
| Document | Purpose |
|---|---|
| Capital Gains Statement | Broker statement for gains/losses on shares, mutual funds, ETFs, crypto, etc. |
| Dividend Income Summary | Required for disclosure of dividends (taxable above ₹5,000 from FY 2020-21 onwards), Dividend income statements |
| Interest Certificates | Bank interest certificate, Interest from FDs, RDs, savings accounts, and loans, FD/RD interest summary |
Other TDS Forms (If applicable)
| Form | Purpose |
|---|---|
| Form 16A | TDS on income other than salary (FD interest, commissions, etc.). |
| Form 16B | TDS on property sale (issued by buyer). |
| Form 16C | TDS on rent by individual/HUF under section 194IB. |
Gift receipts (above threshold or taxable gifts)
Deduction/Exemption Related Documents – To Claim Deductions under Sections 80C to 80U
Under Chapter VI-A (for Old Tax Regime)
| Section | Deduction Type | Supporting Documents |
|---|---|---|
| 80C | PPF, LIC, ELSS, 5-Yr FD, tuition fees | Life insurance, PPF, NSC, ELSS, school tuition fee receipts, Premium receipts, investment proofs, school fee receipts etc |
| 80CCD(1B) | NPS (additional ₹50,000) | PRAN account statement or investment proof |
| 80D | Health insurance | Premium receipt; medical bills (for senior citizens without insurance), Medical insurance premium receipts |
| 80DD / 80DDB | Disabled dependent / critical illness | Medical certificate (Form 10-IA), bills |
| 80E | Education loan interest | Loan repayment certificate, Home Loan Principal & Interest: From lender (bank/NBFC) |
| 80EE/80EEA | Additional interest on home loan | Loan sanction letter, interest certificate |
| 80G | Donations | Donation receipt with PAN of donee, mode of payment, Donation receipts with PAN of the trust |
| 80U | Disability of taxpayer | Medical certificate in prescribed format |
Other Important Documents
-
Bank account details (account number and IFSC for refund)
-
Foreign income/asset details (for residents with global income)
-
DSC (Digital Signature Certificate) (if mandatory)
-
TDS Certificates—Other than salary (Form 16A)
-
Advance Tax / Self-assessment Tax challans (if paid)
For NRIs / Foreign Income Earners
| Document | Purpose |
|---|---|
| Foreign Income Details | Payslips or bank advice for income earned abroad. |
| DTAA Proofs | For claiming tax reliefs under Double Taxation Avoidance Agreement. |
ITR is an annexure, and no documents are to be uploaded with ITR — but keep them safe for at least 6 years. No documents need to be uploaded, but they must be preserved in case the Assessing Officer (AO) requests verification. Filing an incorrect or incomplete ITR may attract penalties up to 200% of tax evaded. Use prefilled data from the e-filing portal, but verify each entry.