Documents Required for ITR Filing AY 2026-27: Complete Checklist
📅 Last Updated: 29 Apr 2026 | Published: 23 Jan 2025
Filing your ITR is much smoother when you have all the required documents ready. Missing a document mid-filing can cause errors and delays. This complete checklist covers all documents required for ITR filing in AY 2026-27 (FY 2025-26) – for salaried employees, freelancers, and business owners.
📋 Documents Checklist – Keep These Ready Before Filing
- PAN card + Aadhaar card
- Form 16 (from employer) or Form 16A (TDS on other income)
- Form 26AS / Annual Information Statement (AIS)
- Bank statements + interest certificates from all banks
- Investment proofs for deduction claims (80C, 80D, etc.)
Documents for Salaried Employees
- Form 16: Issued by employer by 15 June – Part A shows TDS, Part B shows salary breakup and deductions. Essential for ITR-1/ITR-2
- Salary slips (April 2025 to March 2026) – for verifying HRA, special allowances
- Form 12BB: Declaration submitted to employer (keep your copy for records)
- Bank account details (account number, IFSC) – for refund credit; account must be pre-validated
Documents for Tax Deductions (80C, 80D, etc.)
- Section 80C: PPF passbook, ELSS statement, LIC premium receipt, EPF/GPF contribution, NSC certificate, 5-year FD receipt, tuition fee receipts
- Section 80D: Health insurance premium receipt, medical bills for senior citizens
- Section 80E: Education loan interest certificate from bank/NBFC
- Section 80G: Donation receipt with 80G registration number of the trust
- NPS (80CCD): NPS contribution statement from CRA/NSDL or employer
- Home loan: Interest certificate from bank/housing finance company for Section 24(b) and principal for 80C
Documents for Investment Income
- Bank interest certificates from all banks (savings account, FD, RD) – needed for Schedule OS (other sources)
- Capital gains statements from Zerodha / Groww / broker for equity shares and mutual funds (showing buy/sell dates, amounts, and gains)
- Mutual fund statements (from AMC or CAMS/KFintech) showing redemptions during FY 2025-26
- Property sale documents if any – sale deed, purchase deed, stamp duty receipt (for capital gains calculation)
- Dividend warrants or statements from stocks/mutual funds
Documents for Rental Income
- Rent agreement with tenant
- Rent receipts showing monthly rent collected
- Home loan interest certificate (if loan taken on the let-out property)
- Property tax receipts (municipal tax paid)
- PAN of tenant if annual rent exceeds ₹1 lakh (for TDS compliance)
Documents for Business/Freelance Income
- Profit & Loss account and Balance Sheet (prepared by CA)
- All Form 16A from clients who deducted TDS on payments
- GST returns (GSTR-3B) if GST-registered
- Business bank statements
- Invoices issued and received
- Tax audit report (Form 3CA/3CB + 3CD) if turnover exceeds ₹1 crore (business) or ₹50 lakh (profession) – audit threshold now ₹3 crore for digital payments
Other Important Documents
- Form 26AS – download and match with all income/TDS entries before filing
- AIS (Annual Information Statement) – verify all entries; submit feedback for any incorrect data
- Previous year ITR copy – useful for carry forward losses and for prefill verification
- Aadhaar linked to PAN – mandatory for e-verification of ITR
- Foreign assets details – if you hold foreign bank accounts, property, or shares abroad (Schedule FA in ITR)
When to Collect Each Document
| Document | When Available |
|---|---|
| Form 16 (Part A + B) | By 15 June 2026 (from employer) |
| Form 26AS / AIS | Available year-round on incometax.gov.in |
| Capital gains statement | After year-end (April-May 2026) from broker |
| Bank interest certificate | Request from bank (April-June 2026) |
| Home loan interest certificate | April-May 2026 (from lender) |
📚 Also Read:
⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax advice. Tax laws change frequently — consult a CA or tax professional before making decisions.
Written & Reviewed by
Diksha ChawlaFinancial Educator & Content Creator | FinLecture.in
Diksha covers Indian income tax, mutual funds, ITR filing, and personal finance. FinLecture content is cross-checked against official government portals and SEBI/AMFI guidelines.
