List of Documents Needed for ITR Filing in India

Introduction

When filing an Income Tax Return (ITR), you must provide specific documents that act as proof of your income for the relevant financial year. Anyone who is required to pay income tax must submit these documents to the Income Tax Department. The documents needed may vary depending on your income sources—such as salary, business income, capital gains, or investments. Organising these documents in advance helps streamline the filing process and ensures full compliance with tax regulations.

Important Documents Required for Filing ITR

Before filing your Income Tax Return (ITR) for FY 2023–24 (AY 2024–25), it’s crucial to gather the necessary documents that verify your income and support your tax claims. The list of required documents may differ depending on your income sources—salary, business income, capital gains, or investments. Preparing these documents beforehand ensures a smooth, accurate, and compliant ITR filing process.

Below is a complete checklist of essential documents you should keep ready:

1. Personal Identification Documents

PAN Card:
Required for ITR filing, TDS deduction, and refund processing. PAN must be linked to your bank account. You may also file using Aadhaar if permitted under recent rules.

Aadhaar Card:
Mandatory under Section 139AA. If Aadhaar is pending, the enrolment ID can be used. Linking PAN and Aadhaar enables quick online verification.

2. Income-Related Documents

Form 16:
Important for salaried individuals; includes salary breakup and TDS details.

Part A: Employer and tax deduction information
Part B: Salary structure and deductions

Form 16A / 16B / 16C:
Covers TDS on non-salary income, property transactions, and rent payments.

Bank Account Details:
All active bank accounts must be declared. One primary account should be selected to receive tax refunds.

Bank Statement/Passbook:
Shows interest income and other financial transactions relevant to ITR.

Form 26AS, AIS, and TIS:
Summaries of tax deducted, paid, or reported against your PAN. AIS offers detailed information; TIS provides a simplified summary.

Home Loan Statement:
Required to claim deductions on principal and interest.

Capital Gains Documents:
Needed if you’ve sold shares, property, or other assets.

Rental Income Proof:
Keep details of rent received or paid handy (not required to upload but may be requested).

Foreign Income Details:
Documents related to income earned abroad and tax credits under DTAA.

Dividend Income Records:
Available via your broker or Demat account.

Interest Certificates:
For claiming interest-related deductions—especially home loan interest.

Documents Required for Deductions (Sections 80C–80U)

Home Loan Statement:

Principal deduction: up to ₹1.5 lakh (Section 80C)
Interest deduction: up to ₹2 lakh (self-occupied)
Additional benefits: Sections 80EE & 80EEA for first-time homebuyers

School Fee Receipts:
Tuition fees for up to two children (under Section 80C).

PPF, LIC Premiums & Tax-Saving FD Receipts:
Qualify under Section 80C.

NPS Contribution Receipts:
Deductions under Section 80CCD(1) and additional ₹50,000 under Section 80CCD(1B).

Donation Receipts:
Required for claiming deductions under Section 80G.

Medical Insurance Receipts:

Up to ₹25,000 for non-senior citizens (Section 80D)
Up to ₹50,000 for senior citizens
Additional ₹50,000 for uninsured senior citizen parents

Education Loan Interest Certificate:
Eligible under Section 80E for up to 8 years.

Other Investment Proofs:
Any receipts supporting further eligible deductions.

Documents Required for Capital Gains Calculation

Property Sales:

Sale and purchase agreements
Improvement and transfer cost documents
Registration papers

Gold/Silver Sales:
Bills and receipts for purchase and sale.

Equity Shares:
Capital gain statements from brokers.

Mutual Funds:
Capital gain statements from fund houses.

Documents Required for Income from House Property

Property address
Co-owner details (if any)
Rent agreement
Proof of ownership
Interest certificate (home loan)
Pre-construction interest details
Municipal tax receipts
Rental income and related expenses

Documents Required for Business/Professional Income

For Presumptive Taxation (44AD / 44ADA):

Gross turnover/receipts
Gross profit
Details of debtors, creditors, stock, and cash balance
26AS reconciliation

For Regular Businesses (Non-Presumptive):

Audit required if turnover exceeds ₹1 crore (₹10 crores from FY 2021–22)
Professionals must undergo audit if receipts exceed ₹50 lakh
Maintain complete books of accounts

For complex cases or multi-source income, professional assistance is highly recommended.

Do You Need to Attach Documents With Your ITR?

No. ITR filing is completely paperless, and you don’t need to upload any documents.
However, you must keep all tax-related documents safely for up to 7 years, in case the Income Tax Department requests them during scrutiny.

With the ITR season for FY 2023–24 underway, filing early helps avoid delays or errors. For a smooth, accurate, and stress-free experience, consider using professional, CA-assisted ITR filing services.

About the Author

Ravi

Ravi is a skilled legal writer who breaks down complex laws into clear, practical insights. He supports entrepreneurs in understanding their legal responsibilities, helping them build confident, compliant, and sustainable businesses.