Documents Required for Income Tax Return Filing (Salaried, Business & Capital Gains)
A practical ITR document checklist for FY 2025-26 — what to collect, which AIS entries to reconcile, and the proofs to keep for seven years.
Key points
- Always reconcile Form 26AS, AIS and TIS before filing — mismatch is the top cause of notices.
- Choose the old vs new regime after computing both; business taxpayers can switch back only once.
- Keep proofs for at least 7 years even though nothing is uploaded with the return.
An income tax return is an annexure-less form — you do not upload proofs. But the department cross-checks every figure against AIS, so the documents you collect are for accuracy and for defending a future notice.
Salaried taxpayers start with Form 16 and check it against AIS for interest income, dividends, mutual fund redemptions and rent received, all of which are now reported by third parties.
Business and professional taxpayers need books, bank statements and a computation of turnover. If turnover crosses the audit threshold, a tax audit report in Form 3CB-3CD must be filed before the return.
For capital gains, keep contract notes, the broker's capital gains statement and, for property, both purchase and sale deeds plus stamp duty and brokerage receipts to claim indexation and expenses.
Document checklist
Keep scans in colour, under 2 MB each. You can upload all of these securely inside your Jurisync case workspace.
Everyone
- PAN and Aadhaar (linked)
- Form 26AS, AIS and TIS downloads
- All bank account numbers with IFSC (one pre-validated for refund)
- Interest certificates from banks and post office
- Details of advance tax and self-assessment tax challans
Salaried individuals
- Form 16 from every employer during the year
- Rent receipts and landlord PAN for HRA
- 80C proofs: LIC, PPF, ELSS, tuition fees, principal repayment
- 80D health insurance premium receipts
- Home loan interest certificate for section 24(b)
Business, profession & freelancers
- Profit & loss account and balance sheet, or receipts summary for presumptive taxation
- All business bank and payment-gateway statements
- GST returns filed during the year for turnover reconciliation
- Purchase and expense invoices, asset invoices for depreciation
- TDS certificates in Form 16A from clients
Capital gains & other income
- Broker capital gains statement for shares and mutual funds
- Sale and purchase deeds for property, plus stamp duty and brokerage receipts
- Rent agreement and municipal tax receipts for house property income
- Foreign asset and foreign income details, if any (Schedule FA)
Need help with this?
Book a free 20-min consultation with a Jurisync expert. Fixed fee, on-time delivery.
Get Free Consultation