What Documents Do You Need for ITR Filing?

Filing your Income Tax Return feels straightforward until you sit down to do it and realise you are missing something. A Form 16 from a previous employer. An interest certificate from your bank. A premium receipt for a policy you claimed. These gaps are not just inconvenient — they can cause you to miss deductions you are entitled to, or lead to mismatches with tax department records that trigger notices later.

Before you start, there is one decision that shapes your document checklist entirely: which tax regime are you filing under?

Under the new regime, most deductions and exemptions are not available — so your document list is short and straightforward. Under the old regime, you can claim a wide range of deductions under Chapter VI-A (80C, 80D, and others), HRA exemption, and housing loan interest — but each one requires proof.

This checklist is structured accordingly.

Part A — Mandatory for Everyone

These documents are required regardless of which regime you choose.

Form 16

This is the single most important document for a salaried employee. Your employer is required to issue it by June 15 each year. It has two parts:

• Part A — a summary of TDS deposited with the government on your behalf, quarter by quarter
• Part B — a detailed breakdown of your salary, perquisites, allowances, and the deductions your employer has already considered

If you changed jobs during the year, you need Form 16 from every employer, not just your current one. Many people miss this and end up under-reporting income.

Form 26AS and AIS

Before you file, always download both from the income tax portal:

• Form 26AS shows all TDS credited against your PAN — from employers, banks, clients, or anyone who deducted tax before paying you
• Annual Information Statement (AIS) is a broader record that includes interest income, dividend income, securities transactions, and more

Cross-check both against your Form 16 and bank records. Any mismatch between what the portal shows and what you declare can attract a scrutiny notice.

PAN and Aadhaar

Your PAN is your filing identity. Aadhaar is mandatory to link with PAN and is required for e-verification of your return. Confirm the two are already linked before you begin.

Bank Account Details

You need your account number and IFSC code for at least one bank account — this is where your refund, if any, will be credited. Make sure the account is pre-validated on the portal.

Documents for Additional Income Sources

If you have income beyond your salary, you need documentation for that too — and this applies under both regimes.

Bank and FD Interest
Your bank issues an interest certificate covering the full financial year. This is separate from your bank statement. The full interest amount must be declared, even if TDS has already been deducted.

Rental Income
If you earn rent from a property, keep records of rent received and property tax paid. A 30% standard deduction is allowed on net rental income under both regimes.

Capital Gains — Stocks, Mutual Funds, Property
If you sold equity shares, mutual fund units, or property during FY 2025–26, download your capital gains statement from your broker or mutual fund platform (Zerodha, Groww, CAMS, KFintech, etc.). For property, keep the sale deed, purchase deed, and stamp duty records. Capital gains are reported separately and taxed at different rates — this is one area where many salaried filers make errors or skip reporting entirely.

Part B — Additional Documents Required Only Under the Old Regime

If you have opted for the old tax regime, you can claim a range of deductions and exemptions — but each requires supporting documentation. Gather these before you file.

Chapter VI-A Deductions

Section 80C — up to ₹1.5 lakh

Keep proof of investments and payments made during FY 2025–26:

• LIC / life insurance premium receipts
• PPF passbook or account statement
• ELSS mutual fund account statement
• Children's tuition fee receipts from the institution
• EPF contributions (usually already reflected in Form 16)
• NSC, tax-saving FD certificates if applicable

Section 80D — Health Insurance Premium

Keep the premium payment receipt for health insurance covering yourself, spouse, children, and parents. The deduction limits are:

• ₹25,000 for self, spouse, and children (₹50,000 if you are a senior citizen)
• An additional ₹25,000 for parents (₹50,000 if parents are senior citizens)

Many people claim this deduction but cannot produce the receipt when asked. A soft copy is sufficient.

Section 80E — Education Loan Interest

If you are repaying a loan taken for higher education, obtain an interest certificate from your lender. There is no upper cap on this deduction.

Section 80G — Donations

Donations to eligible charitable organisations qualify for 50% or 100% deduction. Keep the receipt and the 80G registration number of the organisation. Donations to the PM Relief Fund and certain national funds are 100% deductible.

Section 80TTA / 80TTB — Savings Account Interest

Under the old regime, you can claim a deduction of up to ₹10,000 on savings account interest (₹50,000 for senior citizens under 80TTB). Your bank's interest certificate serves as the supporting document.

HRA Exemption

If you receive HRA as part of your salary and pay rent, you can claim exemption under Section 10(13A). You will need:

• Rent receipts, month-wise, with the landlord's signature
• Landlord's PAN — mandatory if annual rent exceeds ₹1 lakh

If your employer has already factored in HRA in Form 16, you may not need to claim it separately — check Part B of your Form 16 to confirm.

Housing Loan Interest — Section 24(b)

If you have a home loan on a self-occupied or let-out property, obtain the interest certificate from your lender. Under the old regime, you can claim a deduction of up to ₹2 lakh per year on interest paid for a self-occupied property. The principal repayment (up to ₹1.5 lakh) also qualifies under Section 80C.

Quick Reference Checklist

Part A — Everyone

• Form 16 (from all employers during the year)
• Form 26AS and AIS (downloaded from income tax portal)
• PAN and Aadhaar (linked)
• Bank account number and IFSC (pre-validated on portal)
• Bank interest certificate (savings accounts + FDs)
• Capital gains statement (broker / mutual fund platform) — if applicable
• Rent received records and property tax paid — if rental income

Part B — Old Regime Only

• 80C investment proofs (LIC, PPF, ELSS, tuition fees, NSC, tax-saving FD)
• 80D health insurance premium receipt
• 80E education loan interest certificate — if applicable
• 80G donation receipts — if applicable
• HRA rent receipts and landlord's PAN — if claiming HRA
• Housing loan interest certificate from lender — if applicable