To file returns accurately and claim eligible deductions, individuals must keep the following key documents ready (source: ClearTax):
For salaried employees:
PAN and Aadhaar Card
Form 16 (Part A & B) issued by employers
Monthly salary slips
Form 26AS, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS)
These help reconcile tax deducted at source (TDS) and reported income.
For income from house property:
Rental income details and tenant information
Property address and co-owner details
Interest certificates from home loans, including pre-construction interest
Municipal tax receipts
For capital gains:
Sale and purchase deeds, cost of improvement, and related expenses
Buyer’s details including PAN and Aadhaar for property transactions
Capital gain statements from brokers or registrar platforms like CAMS/Kfintech for mutual funds and stocks
Exemption documents under Sections 54 or 54EC (if applicable)
For interest income:
Bank statements for savings interest
Fixed deposit interest statements
TDS certificates from banks or companies
Other required documents:
Form 26AS, showing tax deducted and deposited
AIS/TIS, providing a consolidated view of financial activity
Investment proof for claiming deductions under Section 80C such as PPF, ELSS, NSC, LIC, and tuition fees
Home loan interest certificate (for deductions under Sections 24 and 80C)
Interest certificate for education loans
Foreign income details and tax residency proofs for NRIs
Taxpayers are also required to select the appropriate ITR form, depending on their income sources. Pre-filled forms for AY 2025-26 are available on the income tax portal, and changes this year allow individuals with capital gains up to ₹1.25 lakh to file using ITR-1 or ITR-4.
Though ITR filing is annexure-less, all supporting documents should be retained. In case of scrutiny or a notice from the Income Tax Department, taxpayers must furnish necessary proofs.