Being prepared with the right documents before you start filing saves time, prevents errors, and reduces notice risk. This checklist covers every category of taxpayer for FY 2025-26 (AY 2026-27).
Universal Documents (Every Taxpayer)
| Document | Where to Get It |
|---|---|
| PAN Card | Income Tax Department / NSDL |
| Aadhaar Card (linked to PAN) | UIDAI - mandatory for e-filing |
| Form 26AS | incometax.gov.in > e-File > View Form 26AS |
| Annual Information Statement (AIS) | incometax.gov.in > e-File > AIS |
| Bank account details (IFSC, account number) | Passbook / net banking - for refund credit |
| Advance tax / self-assessment tax challans | Challan 280 receipts with BSR code |
For Salaried Employees
- Form 16 - Part A (TDS certificate) and Part B (salary breakdown): from employer by 15 June 2026
- Salary slips - for detailed allowance breakup (HRA, LTA, conveyance)
- Rent receipts - if claiming HRA and not submitted to employer
- Home loan interest certificate - Section 24(b) deduction
- Home loan principal repayment statement - Section 80C deduction
- Investment proof - LIC premiums, PPF passbook, ELSS statements, tax-saving FDs
- Health insurance premium receipts - Section 80D
- NPS contribution proof - Section 80CCD(1B) - additional Rs 50,000 deduction
For Freelancers and Professionals
- Bank statements for all professional receipts - FY 2025-26
- Form 16A - TDS certificates received from clients
- Invoices raised to clients - for gross receipt computation
- Form 26AS / AIS - cross-check all TDS credited
- Expense records - if not opting for presumptive taxation
- GST registration and GSTR-1 summary - to reconcile professional income
For Sole Proprietors and Business Owners
- Profit and Loss Account for FY 2025-26
- Balance Sheet as on 31 March 2026
- Books of accounts (mandatory if turnover exceeds Rs 25 lakh in prior years)
- GST returns - GSTR-1, GSTR-3B for FY 2025-26
- TDS certificates (Form 16A) received from customers
- Advance tax payment challans - all four quarterly installments
- Tax audit report (Form 3CA/3CB + 3CD) - if turnover exceeds applicable limits
For Investors (Capital Gains)
| Investment Type | Document Needed |
|---|---|
| Listed stocks / equity MFs | Capital Gains Statement from broker / demat account |
| Debt mutual funds | Statement from AMC or CAMS / KFintech |
| Property sale | Sale deed, purchase deed, indexed cost computation |
| NPS / ULIPs | Account statement with maturity details |
| Crypto / VDA | Transaction history from each exchange - date, quantity, INR value |
For F&O Traders
- Trading P&L report from broker - annual tax P&L statement
- Contract notes - for all executed trades
- Expense bills - brokerage, internet, software subscriptions, advisory fees
- Form 26AS - to verify STT and TDS credits
- Turnover statement from broker - for audit applicability check
- Tax audit report (Form 3CD) - if applicable
For Crypto / VDA Income
- Full transaction history exports from every exchange - CoinDCX, WazirX, CoinSwitch, Binance, etc.
- P2P trade records and DeFi wallet history
- AIS / Form 26AS - verify TDS under Section 194S deducted by exchanges
- Cost of acquisition for each holding - purchase price in INR
Form 26AS vs AIS - Which Matters More?
Form 26AS shows TDS/TCS credits and high-value transactions. AIS is more comprehensive - it shows salary, interest, dividends, securities transactions, mutual fund details, and crypto exchange reporting. Always cross-check both with your actual income. Any mismatch between AIS and your ITR can trigger a compliance query.
File Your ITR with Documents Ready - Regikart Handles the Rest
Once you collect these documents, Regikart's CA team takes over - reviewing, computing, and filing your ITR accurately. No back-and-forth, no missed deductions.
| Ready to File Your ITR for FY 2025-26? Let Regikart's expert CA team handle it - accurately, on time, and stress-free. File Your ITR with Regikart: https://regikart.com/income-tax-return-filing Call / WhatsApp: +91 945 945 6700 | Email: [email protected] |
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Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Tax laws may change. Please consult a qualified Chartered Accountant for advice specific to your situation.
About the author
Gaurav
Senior Advisor at Regikart. Want to discuss this in the context of your business?
