ITR filing document checklist

A complete list of documents to collect from your clients before filing their income tax returns. Organised by category so nothing gets missed.

Use this checklist at the start of every ITR engagement. Send it to clients as a structured document request using Practivo so they can upload each document directly, no back-and-forth required.

1. Identity & basic details

• PAN card, copy of PAN card (front side). Essential for all ITR filings.
• Aadhaar card, copy of Aadhaar card. Required for linking and e-verification.
• Bank account details, account number, IFSC code, and bank name for refund credit. Cancelled cheque or passbook copy preferred.
• Previous year's ITR acknowledgement, ITR-V or the XML of last year's filed return, if applicable.
• Date of birth, if not already on file (required for e-verification via Aadhaar OTP).

2. Income proofs

Salary income

• Form 16 (Part A & Part B), issued by employer(s). Most critical document for salaried individuals. Request for each employer if changed jobs during the year.
• Form 16A, 16B, 16C, TDS certificates for non-salary income such as interest, rent, or contractor payments.
• Salary slips, for the full financial year (April–March), especially if Form 16 is not yet available or for verification.

Interest income

• Interest certificates from banks, for savings accounts, fixed deposits, and recurring deposits. Many banks issue these automatically or via net banking.
• Post office savings account passbook or certificate, for post office deposits if applicable.
• P2P lending / bond interest statements, if applicable.

Capital gains

• Equity mutual fund capital gains statement, from AMC or CAMS/KFintech consolidated statement. Required if equity MF transactions were made.
• Debt mutual fund capital gains statement, separately, as taxation differs.
• Stock trading statement, from broker (Zerodha, Groww, Upstox, etc.). Includes LTCG and STCG details.
• Property sale documents, sale deed, purchase deed, registration papers, and improvement cost details for LTCG on property.

Rental income

• Rent receipts or rent agreement, proof of rental income received during the financial year.
• Municipal tax receipts, paid municipal/property taxes are deductible from rental income.
• Home loan statement, if a home loan exists on the rented property (interest is deductible under Section 24).

Business or professional income

• Books of accounts / profit & loss statement, for freelancers, consultants, or business owners.
• GST returns, GSTR-3B / GSTR-1 for the financial year if GST registered.
• Bank statements for business accounts, for all business bank accounts for the full financial year.

3. Deductions & investments (80C–80U)

Section 80C investments

• Life insurance premium receipts, LIC or other life insurance annual premium paid.
• PPF passbook or statement, deposits made to Public Provident Fund during the year.
• ELSS mutual fund investment statement, Equity Linked Savings Scheme investments for tax saving.
• EPF contribution statement, usually reflected in Form 16, but standalone statement helpful for verification.
• NSC certificate, National Savings Certificate maturity and interest details.
• SCSS / 5-year bank FD receipt, Senior Citizens Savings Scheme or 5-year tax-saving FD certificate.
• Children's tuition fee receipts, for up to two children's school tuition fees (80C).
• Home loan principal repayment certificate, from bank or NBFC showing principal repaid during the year.
• Sukanya Samriddhi account passbook, if account holder, deposits qualify under 80C.

Home loan interest (Section 24)

• Home loan interest certificate, annual certificate from lender showing interest and principal breakdown.
• Completion certificate / possession letter, if loan is for under-construction property (interest deduction begins only after possession).

Health insurance (Section 80D)

• Health insurance premium receipts, for self, spouse, children, and parents. Separate limits for senior citizen parents.
• Preventive health check-up receipt, up to ₹5,000 deductible under 80D.

Education loan interest (Section 80E)

• Education loan interest certificate, from bank or financial institution. Interest paid is fully deductible for 8 years.

Donations (Section 80G)

• Donation receipts with 80G certificate, receipts from registered charitable organisations. Must include organisation's PAN and registration number.

NPS (Section 80CCD)

• NPS contribution statement, from NSDL/CAMS showing Tier-1 account contributions. Additional deduction of ₹50,000 under 80CCD(1B) over 80C limit.

Other deductions

• Disability certificate, for deduction under Section 80U (self) or 80DD (dependent).
• Medical expense bills, for specific diseases under Section 80DDB.
• Rent receipts, if claiming HRA exemption not covered by employer (or for self-employed claiming 80GG).

4. Tax already paid

• Form 26AS / AIS / TIS, download from the Income Tax portal. Shows all TDS, TCS, and advance tax paid against the PAN. Cross-reference with all income sources.
• Advance tax challan copies, if advance tax was paid (typically by self-employed or those with high non-salary income). Include all four quarters.
• Self-assessment tax challan, if any self-assessment tax was paid in the previous year.
• TDS certificates (Form 16A / 16B / 16C), from all deductors other than employer (banks, tenants, buyers, etc.).

5. Other documents (situation-dependent)

• Foreign income or assets, for residents with foreign bank accounts, investments, or income. Required under Schedule FA.
• Brought-forward loss statements, from previous years' ITR filings if losses are being carried forward.
• Agricultural income proof, if exempt agricultural income needs to be disclosed.
• Pension certificate, for retired individuals with pension income (Form 16 may cover this if from employer).