ITR Filing 2025: Checklist of essential documents before filing income tax return

Keep crucial documents handy before you start filing ITR for assessment year 2025-26

With the Income Tax (I-T) department releasing the ITR-2 and ITR-3 excel utilities, many taxpayers can now finally commence their return-filing exercise.

While some chartered accountants have reported glitches in the utilities, the extended due date - September 15 - is nearly two months which ensure one can take early steps for a hassle-free process. Tax filers can start gathering all the crucial documents - last year’s ITR, Form-16, Annual Information Statement, Form-26 AS, capital gains statements and so on - before kicking off the process.

Get crucial documents in order

The income tax department has released all the ITR forms. Ensure the right form is picked - this year, even those with capital gains can use the simpler ITR-1 (Sahaj), subject to conditions. For example, if your gains from sale of equity shares or mutual fund units amount to less than Rs 1.25 lakh per year and you do not have to carry forward any losses, you can use this form.

Using the right form is a must, lest your return be considered defective. The new forms reflect the changes, particularly the ones related to capital gains tax on various assets, announced in Budget 2024.

Also Read: ITR filing 2025: From ITR-1 to ITR-7 - how to choose the right income tax return form

Other documents that you would need include:

• Bank account statements
• TDS certificates
• Aadhaar and PAN - ensure that these two are linked
• Form-26AS
• Annual Information Statement (AIS)
• Form-16 issued by employers – all the forms if you have switched jobs during the FY
• Past tax returns filed
• Salary slips, including income earned abroad, if any
• Rent agreements and receipts to claim HRA
• Foreign bank account statements if you were deputed abroad
• Transaction statements of foreign investments made to make the relevant disclosures
• Form 67 if you are claiming credit of taxes paid in a foreign country with which India has double taxation avoidance treaty
• Details of your assets and liabilities if your income exceeds Rs 50 lakh and you have to file returns using ITR-2, which contains AL (asset-liability) schedule
• Tax exemption proofs

Also Read: Income tax return filing: ITR forms for AY 2025–26 notified — check key changes

For Sections 80C and 80CCD(1B) deductions

• Confirmation of having invested in equity-linked saving schemes (ELSS)
• National Pension System (NPS) – proof of own contribution
• Premium receipts of life insurance premiums paid
• For Section 80D

For Section 80E

Interest certificate from the bank that has extended the education loan

For Section 24B

Interest certificate from your bank to claim deduction of up to Rs 2 lakh under section 24(B)

For Section 80G

Receipts of donations to charitable institutions eligible for deductions under section 80G

For income from other sources

• Capital gains/loss statements issued by mutual fund houses or intermediaries, your broking house and so on.
• Bank account statements and TDS certificates
• Crypto investments - that is, Virtual digital assets (VDA) transaction statements - to make appropriate disclosures, particularly in the VDA schedules.