Quick answers
- PAN & Aadhaar — mandatory for every filer, and must be linked.
- Form 16 — issued by the employer for salaried taxpayers.
- AIS / TIS / 26AS — pre-filled income and TDS data to cross-check.
- Bank statements — for interest income and high-value transactions.
- Proofs of deductions — receipts for 80C, 80D, 80G, home loan interest, etc.
Why a checklist matters
The Income Tax Department reconciles your return against the AIS (Annual Information Statement) and Form 26AS. Mismatches between your filing and these statements are the single biggest cause of Section 143(1) intimations.
Keeping a complete document file means you can defend every entry under Section 142(1) scrutiny within the seven-year retention window prescribed by Section 149.
Universal documents (everyone)
- PAN card — quoted in the ITR; linked to Aadhaar.
- Aadhaar card — required for OTP-based e-verification.
- Bank account details — at least one validated account for refund credit.
- Form 26AS — TDS/TCS statement, downloadable from the e-filing portal.
- AIS (Annual Information Statement) — exhaustive list of financial transactions reported to the I-T Department.
- TIS (Taxpayer Information Summary) — a simplified view of AIS.
For salaried individuals
- Form 16 (Part A & B) — issued by the employer by 15 June.
- Salary slips — to verify HRA, LTA and reimbursements.
- Rent receipts — for HRA exemption (if rent > Rs 1 lakh/year, landlord's PAN).
- Form 12BB — declaration of investments submitted to the employer.
For investment & other income
- Bank interest certificates — savings and FD interest.
- Form 16A — TDS certificates from non-salary payers (banks, tenants).
- Capital gains statements — broker P&L for shares and mutual funds.
- Property sale deeds and purchase deeds — for real estate capital gains.
- Dividend statements and demat holding summary.
- Rental income — rent agreements, tenant PAN and municipal tax receipts.
For deductions (old regime only)
- 80C — LIC, PPF, ELSS, EPF, school fees, principal repayment of housing loan.
- 80D — health insurance premium receipts.
- 80G — donation receipts with 80G certificate.
- Home loan certificate — for interest deduction under Section 24(b) and principal under 80C.
- Education loan certificate — for 80E interest deduction.
- NPS contribution — for 80CCD(1B) extra Rs 50,000 deduction.
Document checklist at a glance
| Category | Documents |
|---|---|
| Identity | PAN, Aadhaar |
| Income (salary) | Form 16, salary slips, Form 12BB |
| Income (other) | Form 26AS, AIS/TIS, interest certs, capital gains statements |
| Deductions | 80C/80D/80G receipts, home/education loan certs |
| Foreign | Bank statements, asset details, FTC certificates |
| Verification | Aadhaar OTP, net-banking, signed ITR-V |
Common mistakes to avoid
- Filing without downloading AIS — you'll miss income the department already knows about.
- Ignoring TDS in Form 26AS — claim it as credit; otherwise you overpay tax.
- Misplaced deduction proofs — keep digital scans for at least 7 years.
- PAN-Aadhaar not linked — return cannot be processed.
Penalties for non-disclosure
Under-reporting income detected through AIS mismatch attracts a penalty of 50% of tax on under-reported income under Section 270A of the Income-tax Act, 1961.
Mis-reporting (deliberate under-statement) attracts a higher penalty of 200% of the tax under the same section.
Key takeaways
- Download AIS, TIS and Form 26AS before filing — they're the department's view of you.
- Collect Form 16 / 16A from every employer and bank.
- Keep deduction proofs for at least 7 years.
- Reconcile every TDS entry — missing credits mean paying tax twice.
- PAN and Aadhaar must be linked for the return to be processed.
Frequently asked questions
- What documents do I need to file ITR? PAN, Aadhaar, Form 16, Form 26AS, AIS/TIS, bank statements and proofs of deductions claimed.
- Is Form 16 mandatory? It is mandatory for the employer to issue it; you can still file without one if you have your salary slips and Form 26AS.
- ITR file karne ke liye kya documents chahiye? PAN, Aadhaar, Form 16, AIS, bank statements aur deduction proofs.
- Do I need to upload documents on the e-filing portal? No — only the ITR-V or e-verification. But you must keep all documents for 7 years.
- What if Form 26AS and AIS show different amounts? AIS is broader; reconcile both and report whichever is correct, with proof retained.
- Are rent receipts required if HRA is under Rs 1 lakh? Not for tax — but employers still ask for them to grant exemption.
- How long must I keep ITR documents? At least 7 years from the end of the assessment year, per Section 149.
- Is digital proof acceptable? Yes — scanned copies are accepted, but ensure they are legible and timestamped.
ITR documentsIncome Tax ReturnForm 16AIS
About the author
Deepak
Senior Advisor at Regikart. Want to discuss this in the context of your business?
