ITR filing checklist: documents, choosing the right form and e-verification
Documents to collect before filing an income tax return, how to choose between ITR-1, ITR-2, ITR-3 and ITR-4, reconciling AIS, and e-verifying within 30 days.
Before you file an income tax return, collect your salary TDS certificate from every employer, interest certificates from banks and post office schemes, capital gains statements from your broker and mutual fund registrars, and, if you will choose the old regime, proof of rent, investments, insurance and home loan interest. Download the Annual Information Statement (AIS) and Form 26AS from the e-filing portal and match every line. Choose the return form that fits your income: broadly ITR-1 for simple salary and interest up to ₹50 lakh, ITR-2 for capital gains beyond the ITR-1 limits or foreign assets, ITR-3 for business or professional income, and ITR-4 for presumptive income. File by the due date (31 July for most individuals) and e-verify within 30 days, or the return is treated as not filed.
Which year are you filing for?
| Filing in | Income period | Law | Labels on the portal |
|---|---|---|---|
| 2026 | April 2025 – March 2026 | Income-tax Act, 1961 | FY 2025-26, AY 2026-27 |
| 2027 | April 2026 – March 2027 | Income-tax Act, 2025 | Tax year 2026-27 |
The forms for tax year 2026-27 are notified under the new rules. Their names and eligibility conditions may differ in detail from the ITR-1 to ITR-4 used up to AY 2026-27. Read the eligibility notes on the portal when the forms are released.
Choosing the form (as it worked for AY 2026-27)
| Form | Broadly for | Not for |
|---|---|---|
| ITR-1 (Sahaj) | Resident individuals with income up to ₹50 lakh from salary or pension, one or two house properties, interest and other sources, and long-term equity gains up to ₹1.25 lakh | Other capital gains, business income, foreign assets, directors, unlisted shares |
| ITR-2 | Individuals and HUFs without business income, including capital gains, more than two houses, foreign assets or income | Business or professional income |
| ITR-3 | Individuals with business or professional income (including F&O trading) | – |
| ITR-4 (Sugam) | Residents with presumptive business or professional income, within the income limit | Capital gains beyond the ITR-1 limits, foreign assets |
If in doubt, the more detailed form is safer. Filing in the wrong form can lead to a defective return notice.
Documents checklist
Identity and access
- PAN linked with Aadhaar (an inoperative PAN causes higher TDS and blocks refunds)
- Login to the e-filing portal, and Aadhaar-linked mobile for OTP
- A bank account pre-validated on the portal for refunds
Income
- Salary TDS certificate (Form 16 up to AY 2026-27; check the new form name for tax year 2026-27)
- Salary slips for allowances and arrears
- Interest certificates for savings, FDs, RDs, post office schemes and bonds
- Rent received and municipal tax paid for let-out property
- Capital gains statements: broker P&L, mutual fund consolidated statement, property sale deed
- Dividend statements
- Foreign income and assets, if any (bank accounts, shares, ESOPs abroad)
Deductions and exemptions (old regime)
- Rent receipts, rent agreement, landlord PAN for HRA
- Investment proofs: PF statement, PPF passbook, ELSS statement, insurance premium receipts, tuition fee receipts
- Health insurance premium receipts and check-up bills
- Home loan interest and principal certificate
- Donation receipts with the charity's registration details
- NPS contribution statement
Taxes paid
- Advance tax and self-assessment tax challans
- TCS certificates for foreign remittances or vehicle purchases
Reconcile before you file
- AIS lists interest, dividends, share and fund sales, rent, high-value transactions and more, as reported by third parties.
- Form 26AS lists TDS, TCS and tax paid.
- Match each AIS entry with your own records. If an entry is wrong (for example duplicated interest), submit feedback on the AIS. If it is right but you missed it, include it.
- Check that all TDS in Form 26AS appears against the correct income.
Most notices to salaried individuals come from mismatches between the return and the AIS. See the AIS mismatch guide.
Filing and verifying
- Choose the regime in the return. The old regime is available only in a return filed by the due date. See the old vs new regime comparison.
- Pay any balance as self-assessment tax before submitting, and enter the challan.
- Submit online on the portal, or through a registered intermediary.
- E-verify within 30 days: Aadhaar OTP, net banking, a pre-validated bank or demat account, or a digital signature. Alternatively, send the signed acknowledgement by post within the time allowed.
- Track processing. You receive an intimation showing the tax computed by the department. Compare it with your figures.
Use the interactive ITR filing checklist to tick these steps off. For calculation examples, see the worked examples guide.
Salaried filers should also check the take-home salary guide for how TDS was worked out, and investors the capital gains examples. Old-regime claimants need the proofs described in the deductions guide.
Frequently asked questions
Do I need to file if my income is below ₹12 lakh and tax is nil?
Filing is compulsory if your gross total income before deductions exceeds the basic exemption limit, and in some other cases, such as high deposits or foreign travel spending. Filing is also the only way to get a refund of TDS.
Can I file without the salary TDS certificate?
Yes, using salary slips and Form 26AS, but the certificate makes reconciliation easier. Ask your employer for it.
What if I find a mistake after filing?
File a revised return within the time allowed. See the due dates guide.
Sources
- Income Tax e-filing portal: return forms, AIS, Form 26AS, e-verification and bank validation
- Income Tax Department: rules and notified forms
- Unique Identification Authority of India: Aadhaar services for OTP verification
