Filing an ITR is not really about uploading documents: you key in totals, and nothing is attached. But every figure must match the documents you can produce if asked, and the department already holds much of the same data. This checklist covers FY 2025-26 (AY 2026-27), by type of taxpayer.
If you would rather send the documents to a CA and have the return prepared, see our income tax return filing service.
Quick answers
- Everyone: PAN and Aadhaar (linked), Form 26AS, the AIS, bank details for the refund, and any tax challans.
- Salaried: Form 16 from each employer, issued by 15 June 2026, plus salary slips.
- Freelancers and business owners: bank statements, invoices or books, GST returns and Form 16A from clients.
- Investors, traders and crypto holders: broker capital gains or tax P&L statements, and exchange transaction histories.
- Deduction proofs: only needed if you use the old regime.
- Upload: nothing, except e-verification or a signed ITR-V. Keep everything else.
Why the checklist matters: AIS, 26AS and the 143(1) intimation
The department processes your return against the AIS and Form 26AS. Mismatches between your return and these statements are the single biggest cause of section 143(1) intimations, the adjustment notices that follow processing. A complete document file is also what lets you answer a query or a scrutiny notice later.
The documents are needed before your due date: 31 July 2026 for non-audit individuals, 31 August 2026 for non-audit business and profession, and 31 October 2026 for audit cases. Details in ITR due dates for AY 2026-27.
Universal documents, and where to get each
| Document | Where to get it |
|---|---|
| PAN | Your PAN card or e-PAN; it is your login ID on the portal |
| Aadhaar, linked to PAN | UIDAI; linking is checked on incometax.gov.in, and an unlinked PAN is inoperative |
| Form 26AS | incometax.gov.in > e-File > View Form 26AS |
| Annual Information Statement (AIS) and TIS | incometax.gov.in > e-File > AIS |
| Bank account details (IFSC and account number) | Passbook or net banking; the account must be pre-validated on the portal for a refund |
| Advance tax and self-assessment tax challans | Challan 280 receipts, with the BSR code, date and challan serial number |
| Last year's ITR | Your filed returns on incometax.gov.in, if you are carrying forward a loss |
Form 26AS against AIS against TIS: what each covers
Form 26AS is your tax passbook: TDS, TCS, advance tax and self-assessment tax credited to your PAN, plus some high-value transactions. The AIS is broader: salary, interest, dividends, share and mutual fund transactions, property purchases and crypto exchange reporting. The TIS (Taxpayer Information Summary) is a simplified view of the AIS, totalled by category, and it is what the portal uses to pre-fill your return.
Check your return against all three. Where the AIS is wrong, give feedback on it in the portal and report the correct figure, with your proof kept on file.
For salaried employees
- Form 16, Part A (TDS) and Part B (salary breakdown), from each employer, issued by 15 June 2026. More in our Form 16 guide.
- Salary slips, for the break-up of HRA, LTA and other allowances, and if you changed jobs.
- Form 12BB, the declaration of investments and rent you gave your employer.
- Rent receipts, if you claim HRA in the old regime. Above the prescribed annual rent, your employer will also ask for your landlord's PAN.
- Bank interest certificates for savings and FD interest.
For freelancers and professionals
- Bank statements showing all professional receipts for FY 2025-26.
- Form 16A, the TDS certificates from clients.
- Invoices raised to clients, to compute gross receipts.
- Form 26AS and the AIS, to cross-check every TDS credit.
- Expense records, if you are not using the presumptive scheme under section 44ADA.
- GST registration and the GSTR-1 summary, if registered, to reconcile professional income with what you reported for GST filing.
For sole proprietors and business owners
- Profit and loss account for FY 2025-26, and the balance sheet as on 31 March 2026.
- Books of account. For an individual or HUF in business, these are required under section 44AA once business income exceeded ₹2,50,000, or turnover exceeded ₹25,00,000, in any of the three preceding years.
- GST returns: GSTR-1 and GSTR-3B for the year.
- Form 16A from customers who deducted TDS.
- All four advance tax challans (June, September, December and March instalments).
- The tax audit report, Form 3CA or 3CB with Form 3CD, if an audit applies: turnover above ₹1 crore, or above ₹10 crore where cash receipts and cash payments are each within 5%, or professional receipts above ₹50 lakh. For AY 2026-27 the report was due by 30 September 2026. See tax audit.
For investors with capital gains
| Investment | Document needed |
|---|---|
| Listed shares and equity mutual funds | Capital gains statement from your broker or demat account |
| Debt mutual funds | Statement from the fund house, or from CAMS or KFintech |
| Property sale | Sale deed, purchase deed, cost of improvement bills, and Form 16B if the buyer deducted TDS |
| NPS and ULIPs | Account statement with withdrawal or maturity details |
| Crypto (VDA) | Transaction history from each exchange and wallet (see below) |
Indexation is not available for long-term assets transferred on or after 23 July 2024. The one exception is land or a building acquired before that date by a resident individual or HUF, where you can compare 12.5% without indexation against 20% with indexation, so keep the purchase records for any such property. See capital gains tax in India.
For F&O traders
- The annual tax P&L statement from your broker.
- Contract notes for all executed trades.
- Expense bills: brokerage, internet, software subscriptions, advisory fees.
- Form 26AS, for TDS credits, and the broker's statement of STT paid.
- The turnover statement from your broker, for the tax audit check.
- The tax audit report, if turnover crosses the audit limits above.
F&O is business income, filed in ITR-3. More in ITR for F&O trading.
For crypto and VDA income
- A full transaction history export from every exchange and wallet you used during the year.
- P2P trade records and DeFi wallet history.
- The AIS and Form 26AS, to verify TDS under section 194S deducted by exchanges.
- The cost of acquisition of each holding, in rupees.
See crypto ITR filing and our crypto income ITR guide.
For foreign income and assets
- Foreign bank and brokerage statements, including accounts you only have signing authority over.
- Details of foreign assets: shares, ESOPs or RSUs, property and insurance, for Schedule FA.
- Foreign salary slips or income statements.
- Proof of tax paid abroad, and the foreign tax credit documents, to claim relief.
A resident with any foreign asset must file, whatever their income. NRIs should see ITR filing for NRIs.
Deduction proofs, and why they only matter in the old regime
The new regime is the default for AY 2026-27, and it allows almost none of these deductions. You need the proofs below only if you use the old regime, which must be chosen in a return filed by the section 139(1) due date, or through Form 10-IEA if you have business income, with one switch back permitted. See new vs old tax regime and our tax planning service.
- 80C: LIC, PPF, ELSS, EPF, children's tuition fees, and home loan principal.
- 80D: health insurance premium receipts.
- 80CCD(1B): your own NPS contribution statement.
- 80E: the education loan interest certificate.
- 80G: donation receipts with the donee's 80G details.
- 24(b): the home loan interest certificate from your lender.
What you upload, and what you only keep
You upload nothing with the return. The only step after submitting is verification: e-verify by Aadhaar OTP, net banking or a pre-validated account, or send a signed ITR-V, within 30 days. An unverified return is invalid.
Everything else in this checklist you keep, because the department can ask for it in a query, a notice or a scrutiny assessment.
How long to keep everything
Keep your return, computation and supporting documents for at least seven years from the end of the assessment year. Digital scans are fine if they are legible. Keep purchase records for assets you still hold for as long as you hold them, since you will need them when you sell.
FY 2025-26 is governed by the Income-tax Act, 1961. From Tax Year 2026-27 the Income-tax Act, 2025 applies and the section numbers change. See the tax year concept explained and the Income-tax Act, 2025 explained.
What a mismatch costs: section 270A
Under-reporting income, for example income the AIS shows that your return leaves out, can attract a penalty of 50% of the tax on the under-reported income under section 270A of the Income-tax Act, 1961. Where it is mis-reporting, such as a deliberate misstatement, the penalty rises to 200% of that tax. If a notice does arrive, our income tax notice reply team can help.
Checklist at a glance
| Category | Documents |
|---|---|
| Identity | PAN, Aadhaar (linked) |
| Department's view | Form 26AS, AIS, TIS |
| Salary | Form 16, salary slips, Form 12BB |
| Other income | Interest certificates, Form 16A, rent records |
| Business or profession | P&L, balance sheet, books, GST returns, advance tax challans, audit report |
| Capital gains and trading | Broker statements, deeds, tax P&L, exchange histories |
| Deductions (old regime only) | 80C, 80D, 80CCD(1B), 80E, 80G and 24(b) proofs |
| Foreign | Foreign bank and asset statements, foreign tax credit documents |
| Verification | Aadhaar OTP, net banking or signed ITR-V, within 30 days |
Common mistakes
- Filing without downloading the AIS, and missing income the department already knows about.
- Not claiming TDS shown in Form 26AS, and paying the tax twice.
- Using only one Form 16 when you had two employers.
- Collecting deduction proofs, then filing under the default new regime where they do not count.
- Leaving PAN and Aadhaar unlinked, so the return cannot be processed.
- Losing proofs you may need years later.
Key takeaways
- Download the AIS, TIS and Form 26AS before you start: they are the department's view of you.
- Collect Form 16 or Form 16A from every employer, client and bank.
- Freelancers, business owners, traders and crypto holders each need their own set, listed above.
- Deduction proofs matter only in the old regime.
- Nothing is uploaded, but e-verify within 30 days and keep everything for at least seven years.
Send us your documents
Once your documents are together, a CA can reconcile them with your AIS, compute both regimes and file. See income tax return filing or our step-by-step guide on how to file your ITR for AY 2026-27. Contact us, or call or WhatsApp +91 70444 94804. Regikart works from Kolkata (head office), Delhi and Bengaluru for 250+ clients across India.
Frequently asked questions
ITR file karne ke liye kya documents chahiye?
PAN, Aadhaar (PAN se linked), Form 16, Form 26AS, AIS, bank statements aur interest certificates, capital gains statements, aur agar purana regime le rahe hain to deduction proofs. Business ya freelance income ho to invoices, books aur GST returns bhi.
Do I need to upload documents on the e-filing portal?
No. Nothing is attached to the return. You only e-verify it, or send a signed ITR-V, within 30 days. Keep all documents in case the department asks for them.
Is Form 16 mandatory to file ITR?
Your employer must issue it, by 15 June 2026 for FY 2025-26, but you can file without it using salary slips, bank credits and Form 26AS.
What is the difference between Form 26AS, AIS and TIS?
Form 26AS shows tax credits: TDS, TCS and tax you paid. The AIS is broader and shows salary, interest, dividends, share and mutual fund sales and other reported transactions. The TIS is a category-wise summary of the AIS used to pre-fill your return.
What if Form 26AS and the AIS show different amounts?
Reconcile both with your own records, report the correct figure and keep your proof. If the AIS is wrong, give feedback on it in the portal.
Do I need deduction proofs under the new regime?
Mostly no. The new regime is the default and allows almost none of the 80C, 80D, HRA or home loan deductions. You need the proofs only if you choose the old regime by the due date.
What documents does a freelancer need for ITR?
Bank statements for all receipts, Form 16A from clients, invoices, Form 26AS and AIS, expense records if not on the presumptive scheme, and GST returns if registered.
What documents do F&O traders need?
The broker's annual tax P&L, contract notes, expense bills, Form 26AS and the broker's turnover statement for the audit check, plus the audit report if one applies.
What documents are needed for crypto income?
Transaction history from every exchange and wallet, P2P and DeFi records, the AIS and Form 26AS to check TDS under section 194S, and the rupee cost of each holding.
How long must I keep ITR documents?
Keep them for at least seven years from the end of the assessment year, and keep purchase records for assets you still own until you sell them.
What is the penalty if my return does not match the AIS?
Under-reported income can attract a penalty of 50% of the tax on it under section 270A, and 200% where it is mis-reporting. Most mismatches first show up as a section 143(1) intimation.
About the author
CA Deepak Jaiswal
Founding Partner, FCA at Regikart. Want to discuss this in the context of your business?
