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Commonly required documents for filing your income tax return in India, depending on your income sources and applicable deductions:
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) |
| 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. |
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. |
Books of accounts
Balance Sheet and Profit & Loss Account
Tax audit report (if applicable)
On Sale of Immovable Property
Sale & Purchase Deeds
Improvement Costs & Transfer Charges
Buyer’s Details: PAN & Aadhaar
Documents for claiming Exemptions (Sec 54/54EC)
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 |
| 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)
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)
| 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.
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