1. Advance Tax- (100) Advance Tax
2. Self assessment tax- (300) Self Assessment Tax
3. Regular assessment- (400) Tax on Regular Assessment Tax

1. If you have deposited more than Rs1 crore in all of your current accounts
2. If you have incurred expenditure on foreign travel of more than Rs 2 lakh
3. If you have incurred electricity expenditure of more than Rs 1 lakh
4. If you have beneficial interests or signing authority in foreign countries
5. If your total business turnover is above Rs 60 lakh
6. If your gross professional receipts are above Rs 10 lakh
7. If your total deposits in the savings bank account are Rs 50 lakh or more
8. If the total of TDS and TCS is Rs 25,000 or more(Rs 50,000 or more in case of senior citizens)

As you already know, PAN and Aadhaar are the most basic and essential documents to file an ITR.

Let’s look at the other documents you need to file your ITR.

1. Form 16: Form 16 issued by your employer is also known as the Tax Deducted at Source (TDS) certificate. Your employer provides this form after furnishing the information related to the taxes paid on your behalf. In this form, you can view your salary, allowances, and deductions
2. Payslips: It is essential to keep the salary slip ready for salaried taxpayers. Your salary slip consists of basic details such as your salary, House Rent Allowance (HRA), Dearness Allowance (DA), Traveling Allowances (TA), tax deducted, statutory deductions, etc. These details are essential to file income tax returns.
3. Form 26AS: Form 26AS contains tax-related information such as TDS, advance tax, self-assessment tax, and TCS collected on your PAN. Apart from this, Form 26AS reflects details from Annual Information Return (AIR), which is filed by different entities, if you have invested or spent, mostly high-value transactions.
4. Annual Information Statement: Annual information statement consist of comprehensive details of your financial information. It includes the transaction details even where TDS/TCS is not applicable. You can view your savings account interest details, mutual funds transactions, rental income, etc.
5. Form 16A/16B/16C: Form 16A consists of whether you have any TDS on interest on fixed deposits, TDS on rental income, TDS on insurance commission, or any other income liable for a tax deduction. Form 16B provides details of TDS if you purchased a property during the previous year. Form 16C consists of TDS deducted on income from renting your plant and machinery
6. Interest certificates from banks or post offices: Interest income from a savings bank account, fixed deposit, recurring deposit and post office savings accounts are taxable. Even if your bank does not deduct any TDS as you are well within the TDS limits, you should get the interest certificates to know the total interest earned. If you cannot get interest certificates, make sure your passbook is updated with details of interest income.
7. House property details: If you live in a rental property, you’ve to collect the rental receipts and details of your house owner and PAN to claim HRA. If you are residing in your property, write down the property details, ownership %, etc. If you’ve taken a loan for the purchase/construction of the property, don’t forget to obtain the “loan repayment certificate” from your bank or NBFC. This certificate is essential in claiming interest paid under Section 24 and principal repayment under Section 80C.
8. Capital gains details: If you sell any property and earn profit from it, you must pay tax on that income. It is necessary to keep the sales deed in your hand if you have sold any property during the previous year. In case you have invested in shares, mutual funds, etc., and sold any during the previous year, you are required to collect a capital gain statement from your broking house. It contains the transaction-wise details of all the short-term capital gains and long-term capital gains.
9. Business PL and BS (with schedules): Your business income which is to be reported in your ITR, has to be determined based on the profit and loss account and balance sheet. Hence, if you are doing a business, you should keep the PL and BS in hand to file ITR.
10. Other income details: If you have any income, such as
    a. Dividend income
    b. Family pension
    c. Interest from loans
    d. Honorarium received
    e. Tuition fee
    f. Freelancer income
    g. Winnings from the lottery, game shows, puzzles etc.
    You should keep the related documents ready so that you don’t miss submitting these details while filing ITR.
11. Investment proofs: You have to keep the documents related to the following documents to claim deductions under chapter VI-A of the Income Tax Act. These proofs include
    a. Contribution to Employees Provident Fund (EPF)
    b. Contribution to Public Provident Fund (PPF)
    c. Investments in ELSS schemes
    d. Life insurance premium payments
    f. Contribution to National Pension System (NPS)
    g. Children education expenses
    h. Health insurance premium
    i. Interest paid on the educational loan, etc.
    Apart from the above deductions, if you are eligible for any deductions under sections 80D to 80U, you should keep those documents ready as well!