ITR Filing AY 2025-26: Complete List of Documents Required to File Income Tax Return

The deadline for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025-26 has been extended to September 15, 2025, offering taxpayers more time to compile and verify their financial records. Filing accurate returns and claiming eligible deductions requires having the right set of documents in hand.

Here's a comprehensive checklist of documents needed to file your ITR for AY 2025-26:

🔹 Basic Identification Documents

PAN Card

Aadhaar Card (mandatory for verification and linking)

🔹 For Salaried Individuals

Form 16 (Parts A & B) issued by employer

Monthly salary slips

Form 26AS – Summary of taxes deducted and deposited

Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) – Consolidated financial activity summary for tax matching

🔹 Income from House Property

Rental income details, tenant PAN (if applicable)

Co-owner details (in case of joint ownership)

Home loan interest certificate, including pre-construction interest

Municipal tax payment receipts

🔹 Capital Gains Income

Purchase and sale deeds of property or assets

Cost of improvement and transfer-related expenses

Broker statements or capital gains summary from mutual fund platforms (CAMS, KFintech, etc.)

Exemption claim proofs under Sections 54, 54F, or 54EC

🔹 Interest Income

Bank account statements (for savings interest)

Fixed deposit interest certificates

TDS certificates from banks or NBFCs

🔹 Tax Deduction & Investment Proofs

Section 80C investments:

PPF

ELSS

NSC

LIC premium

Children’s tuition fees

Section 80D: Health insurance premium receipts

Section 24: Home loan interest certificate

Section 80E: Education loan interest certificate

Section 80G: Donation receipts with PAN of trust

NPS contributions (Section 80CCD(1B))

🔹 For NRIs / Foreign Income

Foreign income statements

Tax residency certificate (TRC)

Details of foreign bank accounts, assets, and liabilities (if applicable under Indian tax laws)

🔹 Other Essential Documents

Form 26AS and AIS/TIS (for cross-verification with tax records)

Digital signature (if required)

Bank account details for refund (should be pre-validated on the income tax portal)

🔹 Choosing the Correct ITR Form

Taxpayers must select the right ITR form based on their income source:

ITR-1 or ITR-4 can now be used by individuals with capital gains up to ₹1.25 lakh, as per new AY 2025-26 provisions.

Check the pre-filled ITR forms on the income tax portal for accuracy before submission.

⚠️ Note:

While ITR filing is annexure-less, all relevant documents should be kept safely. In case of a tax notice or audit, you will be required to submit proof of all claims and declarations.

Conclusion:

Staying organized with these documents will ensure error-free ITR filing and help maximize eligible tax deductions. It also safeguards you in case of future scrutiny by the Income Tax Department.