Filing your income tax return becomes much simpler when you have all the necessary documents in place beforehand. If you delay gathering paperwork until the last moment, it may result in error, missed deductions and unnecessary stress.
To avoid such issues while filing your ITR for the financial year 2025-26 (AY 2026-27), it is important to keep your income statements, tax-related documents, bank details, and investment proofs ready in advance.
The last date to file your ITR for the financial year 2025-26 is July 31, 2026, for individuals and most taxpayers whose accounts are not required to be audited. If you miss this due date, you can still file a belated return until December 31, 2026, but it will attract a late filing fee, depending on your income.
What documents you would need?
Here is the complete list of documents that you would require to ensure a smoother, faster and more accurate filing process:
- PAN, Aadhaar and basic details: You must keep your Aadhaar ready, and ensure it is linked with . A taxpayer should also verify their mobile number, email ID and current residential address as the income tax department may use these details for OTP verification.
- Form 16 (now Form 130 but not applicable this year): Also known as the TDS certificate, it is provided by your employer (current and former if you changed jobs mid-year). It provides details such as your salary, deductions claimed, and exemptions availed, which are essential for filing ITR.
- Form 26AS and AIS: Taxpayers can download these forms from the income tax portal. Form 26AS is your consolidated annual tax statement detailing TDS and TCS, whereas AIS provides a comprehensive view of your other financial transactions like share dealings and interest income. You must compare these statements with your own records before filing ITR.
- Interest certificates: Taxpayers should keep bank statements for all savings accounts and fixed deposits to accurately report interest income earned during the financial year. Banks also issue interest certificates for savings accounts, FDs, and other deposits.
- Investment proofs: If you are eligible to claim deductions under the old tax tax regime, you should keep proofs of eligible investments and payments ready, including life insurance premium receipts, small-savings schemes deposits such as PPF and SSY, ELSS investments and home loan principal repayment details, among others. If you have already submitted the proofs to your employer, keep a copy of those records with you.
- Rent receipts and HRA records: Rent receipts and a rent agreement are essential supporting documents if you want to claim house rent allowance (HRA) exemption. In addition, landlord details, including PAN, may be required if the annual rent exceeds ₹1 lakh, as per income tax rules.
- Capital gains report: For those who have transactions in shares, mutual funds, property, gold or other capital assets, its crucial to keep those payment statements ready and report it in the ITR accordingly.
- Previous year ITR copy: Keep a copy of the previous year’s that you filed as it may be useful if you want to carry-forward losses from stocks or property. Keeping a record of past disclosures may also help.
- Other income proofs: If you have any income from freelance work, pension, dividends or rental income, then you must keep invoices for the same ready, in case it is applicable.
Which ITR form should you choose?
The ITR form applicable depends on the type and amount of income of the taxpayer. Here are the different forms that are available on and who should file them:
- ITR 1: Salaried individuals with earnings up to ₹50 lakh, and long-term capital gains up to ₹1.25 lakh.
- ITR 2: Individuals or Hindu Undivided Family (HUF) without business income. Income from capital gains, multiple properties must be reported.
- ITR 3: Income from business or profession.
- ITR 4: Income from business and profession that does not exceed ₹50 lakh.
- ITR 5: Firms, LLPs, AOPs, and BOIs
- ITR 6: Companies
- ITR 7: Charitable trusts
According to the Income Tax Department, taxpayers who have made mistakes in their original ITR can correct them and file Revised Returns. However, once the Revised Return is filed, all the details mentioned in it will replace the details in the original ITR that was submitted earlier.