ITR Document Checklist — AY 2026-27
Use this as the cover page of your ITR working file. Print this page (or save as PDF) and tick off as you collect each document.
Common to all assessees
- PAN card
- Aadhaar card (PAN-Aadhaar linking status confirmed on e-filing portal)
- Bank account details (account number + IFSC) for refund — account must be pre-validated on e-filing portal
- Email and mobile number registered on e-filing portal
- Form 26AS — download from e-filing portal (My Account)
- AIS (Annual Information Statement) — download from e-filing portal
- TIS (Taxpayer Information Summary) — download from e-filing portal
- Last year's ITR acknowledgement (for opening figures, brought-forward losses, etc.)
Salaried (additional)
- Form 16 from each employer for the financial year
- Salary slips for any months not covered by Form 16
- Rent receipts + rent agreement if claiming HRA (Old Regime)
- Leave travel concession bills (if claimed)
- HRA computation working
Investment income (additional)
- Interest certificate from each bank (savings + FDs)
- Dividend statement from each company / mutual fund
- Form 16A for any TDS deducted on interest / professional fees
- Broker / DP statement showing capital gains transactions (short-term and long-term)
- Indexation working for long-term capital gains on property / debt MFs
- Buyback / corporate action statements
House property (additional)
- Rent received statement (let-out property) or self-occupied declaration
- Municipal tax payment receipts
- Home loan interest certificate from bank (Sec 24 deduction under Old Regime)
- Home loan principal repayment certificate (Sec 80C under Old Regime)
Business / profession (ITR-3) (additional)
- Audited financials (P&L, Balance Sheet, Notes) if tax audit applies
- Trial balance, ledger, bank statements for the FY
- GST returns (GSTR-1, 3B, 9, 9C as applicable) for reconciliation
- Form 3CD (tax audit annexure) if Sec 44AB applies
- Section 43B working — outstanding statutory dues, MSME payables, bonus, leave encashment
- Depreciation chart with WDV, additions, deletions
- Fixed assets register
- Inventory count statement as on 31 March
Presumptive income (ITR-4) (additional)
- Gross receipts working for Sec 44AD (business) or Sec 44ADA (profession)
- Bank statements reconciled to gross receipts
- Confirmation that turnover is within Rs. 50 lakh (ITR-4 cap)
Deductions and reliefs (Old Regime only)
- Sec 80C investment proofs — PF / PPF / ELSS / LIC / NSC / tuition fees / home loan principal
- Sec 80CCD(1B) — additional Rs. 50,000 NPS contribution proof
- Sec 80D — health insurance premium receipts (self / family / parents)
- Sec 80E — education loan interest certificate
- Sec 80EEB — electric vehicle loan interest certificate
- Sec 80G — donation receipts (with PAN of donee for amounts above Rs. 2,000)
- Sec 24(b) — home loan interest certificate
Foreign assets / income (Schedule FA)
- Details of foreign bank accounts (peak balance, year-end balance)
- Details of foreign investments (shares, mutual funds, real estate)
- Details of foreign income and any DTAA credit working
- Form 67 if claiming foreign tax credit
Director / unlisted-equity disqualification check (ITR-1)
- Confirmation that the assessee is NOT a director in any company in the FY
- Confirmation that the assessee did NOT hold unlisted equity shares at any time during the FY
- If either is true → ITR-1 is not available; use ITR-2 or higher
After filing
- ITR acknowledgement (ITR-V) downloaded and stored
- e-Verification completed within 30 days of filing (Aadhaar OTP / net banking / etc.)
- Refund (if any) credited to pre-validated bank account
- Working file archived for at least 8 years (intimation / scrutiny window)
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