ITR Document Checklist FY 2025-26 | eTaxMate

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ITR Filing Document
Checklist

AY 2026-27 · All Income Types Covered · CA-Verified

Collect all applicable documents before reaching out to your CA. Tick each item as you gather it — only collect documents relevant to your income sources.

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📋 Which ITR form applies to you? — Click to identify

ITR-1Salaried · One house property · Interest income

ITR-2Capital gains · Multiple properties · NRI · Foreign income

ITR-3Business income · F&O trading · Professionals

ITR-4Presumptive income · 44AD / 44ADA / 44AE

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Section 1 — Basic Identity Documents

Required for every taxpayer — without exception

ALL TAXPAYERS

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PAN Card RequiredMandatory for ITR filing — e-PAN also acceptable

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Aadhaar Card RequiredMandatory for e-verification of ITR

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Bank Account Number + IFSCFor income tax refund credit — all accounts

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Mobile Linked to AadhaarNeeded for OTP-based e-verification

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AIS — Annual Information Statement RequiredDownload from incometax.gov.in → Login → AIS tab

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TIS — Taxpayer Information SummaryDownload alongside AIS from Income Tax portal

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Form 26AS — Tax Credit StatementShows all TDS deducted — download from IT portal

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Last Year’s ITR Acknowledgement If FiledITR-V from previous year — useful for reference

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Section 2 — Salary Income

For salaried employees and pensioners

ITR-1 / ITR-2 / ITR-3

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Form 16 — Part A RequiredTDS certificate from employer — get from HR or download from TRACES

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Form 16 — Part B RequiredSalary breakup — basic, HRA, allowances, perquisites

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Salary Slips — All 12 MonthsApril 2025 to March 2026 — if Form 16 not received

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Multiple Form 16s If Changed JobsOne Form 16 per employer if you switched jobs during FY

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HRA — Rent Receipts If ClaimingMonthly rent receipts + landlord name, address and PAN

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Landlord PAN If Rent > ₹1L/yearMandatory if annual rent paid exceeds ₹1 lakh

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LTA — Travel Bills If ClaimingBoarding passes and travel tickets for LTA exemption

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Pension Certificate Pensioners OnlyPension statement from bank or government department

💡 Tip: If you changed jobs during the year, ensure both employers deducted TDS correctly. Overlapping exemptions often cause demand notices — share all Form 16s with your CA.

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Section 3 — House Property Income

For owned, rented or home loan properties

ITR-1 / ITR-2

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Home Loan Interest CertificateFrom bank/NBFC — Section 24(b) deduction up to ₹2L self-occupied

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Home Loan Principal StatementAnnual repayment amount — for 80C deduction claim

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Rental Income Details If Let OutAnnual rent received, tenant details, municipal tax paid

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Municipal / Property Tax ReceiptsDeductible from rental income — local body tax receipts

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Co-owner Details Joint PropertyPAN of all co-owners and ownership percentage

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Pre-construction Interest If ApplicableClaimable in 5 equal installments after possession

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Section 4 — Capital Gains

Shares, mutual funds, property, gold and other assets

ITR-2 / ITR-3

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Broker P&L Statement — EquityFrom Zerodha, Groww, Angel etc. — FY 2025-26 capital gains report

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Mutual Fund Capital Gains StatementFrom CAMS / Kfintech — all folios combined statement

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Property Sale & Purchase Deed If SoldBoth deeds + stamp duty paid + registration charges

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Property Improvement Cost If SoldRenovation/improvement bills to add to cost of acquisition

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Gold / Jewellery Sale Details If SoldPurchase date, price and sale price — for LTCG/STCG calculation

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Section 54 / 54F Investment Details If ApplicableNew property purchased or CGAS deposit for LTCG exemption

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54EC Bonds — NHAI / REC If ApplicableBonds purchased within 6 months of property sale

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ESOP / Unlisted Share Details If ApplicableGrant date, exercise date, FMV on exercise, sale price

💡 LTCG Note: Equity LTCG above ₹1.25 lakh taxed at 12.5% (Budget 2024). STCG on equity at 20%. Always share full year P&L — not just the net figure.

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Section 5 — Business Income & F&O Trading

For self-employed, freelancers, traders and consultants

ITR-3 / ITR-4

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F&O Trading P&L Report If TradingFull year F&O P&L — speculative and non-speculative split

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Intraday Trading P&L If TradingIntraday is speculative business income — reported separately

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Business Bank Statements — Full YearAll business accounts April 2025 to March 2026

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Sales / Turnover SummaryGST returns, invoices or tally report showing annual turnover

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Business Expense DetailsRent, salaries, purchases, utilities, professional fees paid

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Depreciation ScheduleAsset list with purchase date and cost — for WDV depreciation

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GST Returns Summary (GSTR-1 / 3B)Annual turnover from GST to reconcile with ITR income

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Carry-Forward Losses from Prior Years If AnyBusiness / F&O losses from previous years to set off

💡 Audit Trigger: Business turnover above ₹1 Crore (or ₹10 Crore digital) or professional receipts above ₹50 Lakhs — tax audit under Section 44AB is mandatory. Inform your CA upfront.

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Section 6 — Interest & Other Income

Bank interest, dividends, crypto, gifts and miscellaneous

ALL ITR TYPES

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Savings Account Interest CertificatesFrom all savings accounts — all banks combined

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FD / RD Interest CertificatesFixed / recurring deposit interest — taxable even if TDS deducted

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Dividend Income DetailsDividend from shares and mutual funds — fully taxable

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Post Office / NSC / KVP InterestInterest from post office savings, NSC, Kisan Vikas Patra

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EPF Interest If Contribution > ₹2.5LInterest on EPF contribution above ₹2.5L is taxable from FY 2021-22

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Gifts Received If > ₹50,000Cash/property gifts from non-relatives above ₹50,000 are taxable

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Lottery / Game Show Winnings If AnyTaxable at flat 30% — TDS usually deducted at source

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Crypto / Virtual Digital Assets If AnyFull transaction history — taxed at flat 30%, no loss set-off allowed

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Section 7 — Tax-Saving Deductions (Chapter VI-A)

80C, 80D, 80E and all other deductions — Old Regime only

OLD REGIME ONLY

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80C — LIC Premium ReceiptsLife insurance premium paid — up to ₹1.5L combined 80C limit

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80C — PPF Passbook / StatementPublic Provident Fund deposits for FY 2025-26

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80C — ELSS / Tax Saving MF StatementInvestment in ELSS mutual funds — 3-year lock-in

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80C — EPF Contribution (Employee Share)From salary slip — employee’s PF contribution

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80C — NSC / 5-Year Tax Saving FDNational Savings Certificate or bank’s 5-year FD

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80C — Children’s Tuition FeesSchool/college tuition fees — maximum 2 children

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80CCD(1B) — NPS Tier 1 StatementExtra ₹50,000 over 80C limit — NPS Tier 1 annual statement

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80CCD(2) — Employer NPS ContributionAvailable in new regime too — from Form 16 Part B

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80D — Health Insurance PremiumSelf + family: ₹25,000 · Senior citizen parents: ₹50,000

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80D — Preventive Health Checkup BillsUp to ₹5,000 within the 80D limit

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80E — Education Loan Interest CertificateNo upper limit — claimable for 8 years from repayment start

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80EEA — Additional Home Loan InterestExtra ₹1.5L for affordable housing — stamp value ≤ ₹45L

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80G — Donation ReceiptsReceipts with NGO’s 80G registration number

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80TTA / 80TTB — Savings Interest80TTA: ₹10,000 for below 60 · 80TTB: ₹50,000 for seniors

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80DD / 80U — Disability Certificate If ApplicableMedical authority certificate — ₹75,000 or ₹1.25L deduction

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80GG — Rent Paid (Non-HRA) If ApplicableFor self-employed or those not receiving HRA — rent receipts needed

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Section 8 — NRI / Foreign Income

For Non-Resident Indians and those with foreign assets

NRI / RNOR

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Passport — All Travel History PagesAll entry/exit stamps for FY 2025-26 — for day count calculation

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Foreign Bank Account StatementsAll foreign accounts — mandatory Schedule FA disclosure

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TRC — Tax Residency Certificate For DTAAFrom country of residence — to claim DTAA benefit

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Form 10F — Self DeclarationRequired with TRC for DTAA claims — CA will prepare this

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NRE / NRO / FCNR Account StatementsAll NRI bank account statements for the full financial year

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Foreign Salary / Income DetailsPay slips from abroad if any India-taxable foreign income exists

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Property Sale / Purchase in India If AnySale deed, TDS certificate (26QB), Form 15CA/CB details

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Foreign Assets List MandatoryAll foreign assets — penalty ₹10L if missed under Black Money Act

💡 Critical for NRIs: Every foreign bank account, foreign investment and foreign property MUST be disclosed in Schedule FA — regardless of whether income is taxable. Penalty is ₹10 lakh for non-disclosure.

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Section 9 — Tax Payments Made

Advance tax, self-assessment tax and TDS details

ALL TAXPAYERS

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Advance Tax Challans (ITNS 280)Q1 (Jun), Q2 (Sep), Q3 (Dec), Q4 (Mar) payment challans

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Self-Assessment Tax ChallanAny tax paid before filing — BSR code, challan number and date

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TDS Certificates — Form 16AFrom banks, clients, tenants who deducted TDS on your income

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Form 16B — TDS on Property Sale If SoldIssued by buyer who deducted TDS at 1% or 20%

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⚠️ This checklist is for guidance only. Requirements vary by individual. Consult your CA before making decisions.

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ITR Filing DocumentChecklist

📋 Which ITR form applies to you? — Click to identify

Section 1 — Basic Identity Documents

Section 2 — Salary Income

Section 3 — House Property Income

Section 4 — Capital Gains

Section 5 — Business Income & F&O Trading

Section 6 — Interest & Other Income

Section 7 — Tax-Saving Deductions (Chapter VI-A)

Section 8 — NRI / Foreign Income

Section 9 — Tax Payments Made

ITR Filing Document
Checklist