Filing income tax returns in India requires different documentation based on your income sources and taxpayer category. Use these checklists to ensure you have all necessary documents ready before filing your returns.
Salaried Individuals - ITR Filing Checklist
Personal Information
- PAN (Permanent Account Number) card
- Aadhaar card
- Bank account details (Account number, IFSC code, bank name)
- Residential address with PIN code
- Email ID and mobile number
Income Details
- Form 16 from employer(s)
- Form 16A for TDS deducted by other than employer
- Salary slips for the entire financial year
- Income from previous employer (if changed jobs during the year)
- Pension income details (if applicable)
- Income from other sources:
- Interest income (savings account, fixed deposits, recurring deposits)
- Dividend income statements
- Income from rental property (rent receipts, agreements)
Investment Proofs for Tax Deductions
- Section 80C (maximum ₹1,50,000):
- PPF contribution receipts
- ELSS mutual fund investment proofs
- Life insurance premium receipts
- Employee Provident Fund (EPF) contribution
- Tax Saving Fixed Deposit receipts
- National Savings Certificate (NSC)
- Sukanya Samriddhi Account statements
- Tuition fees for children (maximum 2 children)
- Principal repayment of home loan
- Stamp duty and registration charges for home purchase
- Section 80D - Medical Insurance Premiums:
- Health insurance premium receipts for self and family
- Health insurance premium receipts for parents
- Preventive health check-up receipts
- Section 80E - Education Loan Interest:
- Education loan interest payment certificates
- Section 80G - Donations:
- Donation receipts to approved charitable institutions
- Donation receipts with PAN of the donee
- Section 80TTA/TTB - Interest on Savings Account/Senior Citizens:
- Bank statements showing interest earned on savings accounts
- House Property:
- Home loan interest certificate
- Rent receipts or rent agreement (for rented property)
- Property tax receipts
- Co-ownership details (if applicable)
Other Documents
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- Tax-saving proof submission to employer
- Details of foreign assets and income (if applicable)
- TDS certificates for any income other than salary
Business/Professionals - ITR Filing Checklist
Personal and Business Information
- PAN (Permanent Account Number) card
- Aadhaar card
- GST registration details (if registered)
- Bank account statements (all business and personal accounts)
- Business registration documents
- Address proof of business premises
Income and Expense Records
- Books of accounts:
- Cash book
- Journal
- Ledger
- Purchase register
- Sales register
- Financial statements:
- Balance sheet
- Profit and loss account
- Trial balance
- Income documents:
- Sales invoices
- Service receipts
- Professional receipts
- Commission receipts
- Any other income source documents
- Expense documents:
- Purchase invoices
- Rent receipts for business premises
- Utility bills (electricity, water, internet, telephone)
- Staff salary and wages records
- Repair and maintenance bills
- Travel and conveyance bills
- Marketing and advertising expenses
Tax-Related Documents
- Advance tax payment challans
- GST returns for the entire financial year
- TDS certificates (Form 16A/16B)
- TDS/TCS returns if applicable (as deductor)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- Audit report in Form 3CA/3CB and 3CD (if turnover exceeds prescribed limits)
Asset and Liability Details
- Fixed asset register with depreciation details
- Loan statements (business loans, overdrafts, etc.)
- Investment details (shares, mutual funds, etc.)
- Details of additions to and disposals of fixed assets during the year
- Closing stock valuation details
- List of sundry debtors and creditors with aging analysis
Other Documents
- Previous year's income tax return
- Details of foreign assets and income (if applicable)
- Digital signature certificate (if applicable)
- Details of business tax exemptions or deductions claimed
- Documentation for any presumptive taxation scheme (if opted for)
Capital Gains - ITR Filing Checklist
Basic Information
- PAN (Permanent Account Number) card
- Aadhaar card
- Bank account details
- Form 26AS and Annual Information Statement (AIS)
Stocks and Mutual Funds (Listed Securities)
- Details of purchase:
- Purchase contract notes/statements
- Purchase date and acquisition cost
- Brokerage and other charges paid
- Details of sale:
- Sale contract notes/statements
- Sale date and sale value
- Brokerage and other charges paid
- Consolidated statements:
- Annual capital gains statements from brokers
- Mutual fund capital gains statements
- FIFO calculation details (if applicable)
Real Estate Transactions
- Purchase details:
- Purchase deed/agreement
- Date of acquisition
- Cost of acquisition
- Registration and stamp duty paid
- Cost of improvement (with supporting bills)
- Sale details:
- Sale deed/agreement
- Date of transfer
- Sale consideration
- Brokerage paid (if any)
- For indexation benefits:
- Cost Inflation Index (CII) details for the year of purchase and sale
- For exemption under Section 54/54F/54EC:
- Details of new residential property purchased
- Details of capital gains bonds purchased
- Bank statements of Capital Gains Account Scheme (if applicable)
- TDS certificate (Form 16B) if TDS was deducted on property sale
Unlisted Shares and Other Assets
- Purchase and sale documentation
- Valuation report (if applicable)
- Details of cost of acquisition and improvement
- Details of sale consideration
- Computation of capital gains with applicable indexation
Other Required Documents
- Details of advance tax paid on capital gains
- Details of any carried forward losses from previous years
- Details of any foreign assets sold (if applicable)
- Documentation for any specific exemptions claimed
Non-Resident Indians (NRIs) - ITR Filing Checklist
Personal Information
- PAN (Permanent Account Number) card
- Aadhaar card (if available) or Aadhaar enrollment ID
- Passport details
- Visa details and status
- Overseas residential address
- Indian residential address (if any)
- NRE/NRO bank account details
- Tax residency details:
- Number of days spent in India during the financial year
- Tax residency certificate from foreign country (if available)
Income from India
- Rental income documents:
- Rent agreements
- Rent receipts
- Property tax receipts
- Housing loan interest certificate (if applicable)
- Fixed deposit interest:
- Interest certificates from banks
- TDS certificates (Form 16A)
- Savings account interest:
- Bank statements showing interest credited
- Dividend income:
- Dividend statements
- Capital gains:
- Details of sale of property, shares, mutual funds in India
- Purchase and sale documentation
- Income from business or profession in India (if applicable)
Tax-Related Documents
- Form 26AS (Tax Credit Statement)
- TDS certificates for any income from India
- Annual Information Statement (AIS)
- Details of taxes paid in India (advance tax, self-assessment tax)
- Foreign Tax Credit (FTC):
- Tax payment receipts in foreign country
- Tax return filed in foreign country
- Certificate of tax deduction in foreign country
Investment Proofs for Tax Deductions
- Section 80C investments (if applicable):
- Life insurance premium receipts
- PPF account statements
- ELSS mutual fund statements
- Principal repayment of housing loan
- Section 80D - Medical Insurance Premiums (if applicable)
- Section 80G - Donations to Indian charitable institutions (if applicable)
Foreign Assets and Income
- Details of all foreign bank accounts:
- Account numbers and bank details
- Peak balance during the year
- Closing balance as on March 31
- Details of foreign assets:
- Real estate properties
- Stocks and securities
- Other capital assets
- Financial interest in any entity
- Signing authority in foreign accounts
- Foreign income details (if taxable in India under DTAA)
- Foreign Tax Identification Number (TIN)
Trusts Registered Under Section 12 - ITR Filing Checklist
Basic Registration Documents
- PAN card of the Trust
- Trust deed or Memorandum of Association
- Section 12A/12AA/12AB registration certificate
- Section 80G certificate (if applicable)
- FCRA registration (if receiving foreign contributions)
- Bank account details of the Trust
- List of trustees with their PAN and Aadhaar details
Financial Documents
- Books of accounts:
- Cash book
- Ledger accounts
- Journal entries
- Receipt and payment account
- Financial statements:
- Balance sheet
- Income and expenditure account
- Receipt and payment account
- Asset utilization records:
- Fixed assets register with depreciation details
- Investment register showing all investments
- List of immovable properties owned by the Trust
- Bank statements for all accounts for the entire financial year
- TDS certificates (Form 16A) for any income subject to TDS
Donation & Fund Details
- Donation receipts issued during the year
- Donor details with PAN (for donations exceeding ₹50,000)
- Record of corpus donations received (if any)
- Details of foreign donations with FCRA compliance documents
- Details of anonymous donations (if any)
- Certificate for exemption of income under Section 10
- Donation receipts of amounts donated by the Trust
Compliance Documents
- Previous year's income tax return
- Tax audit report in Form 10B
- Form 10 (for accumulated income)
- Form 9A (for accumulated income, if applicable)
- Details of application or use of income
- Approval for modification of objects (if any)
- Project-wise utilization of funds
- Minutes of trustees' meetings
- Details of any changes in trustees during the year
Special Requirements
- Statement showing 85% application of income
- Details of income accumulated for future application
- Details of specified investments under Section 11(5)
- Details of any business undertaking owned by the Trust
- Separate books of account for business income (if applicable)
- Details of corpus fund investments
- Copies of any notices received from Income Tax Department
- Documents related to any ongoing assessment proceedings
Companies - ITR Filing Checklist
Company Information
- PAN (Permanent Account Number) of the company
- CIN (Corporate Identity Number)
- TAN (Tax Deduction Account Number)
- GST registration details
- Certificate of incorporation
- Memorandum of Association (MOA) and Articles of Association (AOA)
- List of directors with their DIN, PAN, and contact details
- Registered office address proof
- Details of subsidiaries, associated enterprises, and related parties
Financial Statements
- Audited balance sheet
- Audited profit and loss account
- Cash flow statement
- Notes to accounts
- Director's report
- Statutory auditor's report
- Tax audit report in Form 3CA/3CB and Form 3CD
- Transfer pricing audit report in Form 3CEB (if applicable)
- Cost audit report (if applicable)
Income Details
- Business income computation with detailed break-up
- Income from house property:
- Rent receipts
- Municipal tax receipts
- Interest certificate for borrowed capital
- Capital gains:
- Details of assets sold during the year
- Original cost and date of acquisition
- Sale consideration and sale expenses
- Computation of capital gains
- Income from other sources:
- Interest income certificates
- Dividend income details
- Income from royalty, technical services, etc.
- Details of tax-exempt income
Expense and Deduction Details
- Fixed assets register with depreciation computation
- Employee cost details:
- Salary and wages
- Bonus and commission
- Contribution to PF, ESI, etc.
- Staff welfare expenses
- Details of disallowable expenses under section 40, 40A, 43B, etc.
- Details of expenses incurred for CSR activities
- Interest expense details
- Details of payments made to non-residents with TDS information
- Provisions created during the year
- Details of any special deductions claimed under Chapter VI-A
Tax Related Documents
- Advance tax and self-assessment tax payment challans
- TDS certificates (Form 16A/16B/16C)
- TCS certificates (Form 27D)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- TDS/TCS returns filed during the year
- Details of foreign tax credits claimed (if applicable)
- Previous year's income tax return
- MAT credit entitlement and utilization details
Additional Requirements for Specific Companies
- For companies having international transactions:
- Transfer pricing documentation
- Country-by-Country Report (CbCR) if applicable
- Master File and Local File information
- Details of all related party transactions
- For companies claiming tax holiday benefits:
- Approval certificates
- Unit-wise books of accounts
- Separate profit and loss accounts
- For companies with foreign branches/subsidiaries:
- Financial statements of foreign entities
- Details of foreign taxes paid
- Details of deemed income under CFC rules
Compliance Documentation
- Annual return filed with ROC
- Board resolution for approval of financial statements
- Details of any tax assessments completed during the year
- Details of pending tax appeals/litigations
- Details of any tax surveys/search operations
- Digital Signature Certificate (DSC) of authorized person
- e-filing registration details and login credentials
Partnership Firms - ITR Filing Checklist
Basic Information
- PAN (Permanent Account Number) of the firm
- Partnership deed (original and amendments, if any)
- Registration certificate of the firm (if registered)
- GST registration details (if applicable)
- Shop and establishment registration
- TAN (Tax Deduction Account Number), if applicable
- Professional licenses and permits
- Address proof of the principal place of business
Partner Details
- List of all partners with their names and addresses
- PAN and Aadhaar cards of all partners
- Profit/loss sharing ratio of partners
- Details of any changes in partnership during the year:
- Admission of new partners
- Retirement of existing partners
- Death of partners
- Changes in profit-sharing ratio
- Partners' capital account statements
- Details of interest paid to partners on capital and loans
- Details of partners' remuneration and salary
- Details of drawings by partners
Financial Documents
- Books of accounts:
- Cash book
- Journal
- Ledger accounts
- Purchase register
- Sales register
- Expense register
- Financial statements:
- Balance sheet as on March 31
- Profit and loss account for the financial year
- Cash flow statement (if maintained)
- Notes to accounts
- Bank statements for all accounts for the entire financial year
- Bank reconciliation statements
- Loan statements (for loans taken by the firm)
Income Details
- Sales/service invoices
- Debtor and creditor lists with aging analysis
- Details of any income from house property:
- Rent receipts/agreements
- Municipal tax receipts
- Loan statements for property loans
- Income from other sources:
- Interest income certificates
- Dividend income statements
- Any other income details
- Details of exempt income, if any
- Capital gains:
- Details of assets sold during the year
- Purchase and sale documentation
- Computation of capital gains
Expense and Deduction Details
- Purchase invoices and expense vouchers
- Fixed asset register with depreciation details
- Details of employee costs:
- Salary and wages register
- PF/ESI contributions
- Staff welfare expenses
- Interest expenses:
- Loan statements
- Interest certificates
- Rent expenses:
- Rent agreements
- Rent receipts
- TDS on rent, if applicable
- Detailed break-up of other business expenses
- Donations made with receipts
- Details of any disallowable expenses under Income Tax Act
Tax-Related Documents
- Advance tax payment challans
- Self-assessment tax payment challans
- TDS certificates (Form 16A/16B/16C)
- TCS certificates (Form 27D)
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- TDS returns filed by the firm (if applicable):
- Form 24Q (TDS on salaries)
- Form 26Q (TDS on payments other than salaries)
- Form 27Q (TDS on payments to non-residents)
- GST returns for the entire financial year (if registered)
- Previous year's income tax return
Audit and Compliance Documents
- Tax audit report in Form 3CA/3CB and Form 3CD (if turnover exceeds Rs. 1 crore, or Rs. 50 lakhs if opting for presumptive taxation)
- Details of any presumptive taxation scheme opted for (Section 44AD/44ADA/44AE)
- Details of any tax assessments completed during the year
- Details of pending tax appeals/litigations
- Digital signature certificate (DSC) of authorized partner
- e-filing registration details
Hindu Undivided Family (HUF) - ITR Filing Checklist
Basic Information
- PAN card of HUF
- Details of Karta (head of the family):
- Name and PAN of Karta
- Aadhaar number of Karta
- Details of all coparceners (family members)
- HUF formation deed (if available)
- HUF bank account details
- Address proof of HUF
Income Details
- Income from house property:
- Rent receipts for property owned by HUF
- Municipal tax receipts
- Home loan interest certificate (if applicable)
- Income from business or profession (if applicable):
- Books of accounts
- Profit and loss statement
- Balance sheet
- Capital gains:
- Details of assets (property, shares, etc.) sold during the year
- Purchase and sale documentation
- Income from other sources:
- Fixed deposit interest certificates
- Savings account interest statements
- Dividend income statements
- Any other income source documents
Investment Proofs for Tax Deductions
- Section 80C investments (maximum ₹1,50,000):
- PPF contribution receipts
- ELSS mutual fund investment proofs
- Life insurance premium receipts
- Tax Saving Fixed Deposit receipts
- National Savings Certificate (NSC)
- Principal repayment of home loan
- Section 80D - Medical Insurance Premiums:
- Health insurance premium receipts for HUF members
- Section 80G - Donations:
- Donation receipts to approved charitable institutions
Tax-Related Documents
- Form 26AS (Tax Credit Statement)
- Annual Information Statement (AIS)
- TDS certificates (Form 16A)
- Advance tax payment challans (if paid)
- Self-assessment tax payment challans (if paid)
- Details of any TDS deducted on income of HUF
- Previous year's income tax return
- Audit report (if applicable)
Important Notes
- Due dates for filing ITR vary based on taxpayer category. Ensure you're aware of the applicable due date.
- Keep all original documents safely as they may be required during assessment proceedings.
- If your income exceeds ₹50 lakhs, you must disclose all assets and liabilities in the ITR form.
- Remember to verify your ITR after filing through Aadhaar OTP, Digital Signature, or other approved methods.
- Tax laws change frequently. It's advisable to consult a tax professional for personalized guidance.
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