Documents Required for ITR Filing in 2025

To file the Income Tax Return (ITR), one must gather various documents such as PAN, Form 16, Form 26AS, Annual Information Statement (AIS), Taxpayer Information Statement (TIS). Additionally, NRE and NRO account details, residency certificate, income proofs, and books of accounts are required for ITR filing. 

The specific procedure for filing varies depending on the income type and its sources, such as salary, business income, investment income, and others. While organizing the required documents is an important part of the process, this article will provide discuss the documents necessary for filing Income Tax Returns in India.

Last Date for Filing ITR FY 2024-25

The last date to file ITR for individuals for AY 2025-26 is 15th September 2025.

Documents Required for ITR Filing

For Salaried Employees

If you are a salaried employee, gather these documents to e-file your income tax returns in India. Go through this list to see the documents you’ll need to do your taxes.

• PAN
• Aadhaar card
• Form-16 Part A and B issued by your employer
• Month-wise Salary Slips
• Form 26AS
• Annual Information Statement (AIS)
• Taxpayer Information Statement (TIS) 

It is essential to gather information on all taxable allowances received and the amount claimed as an exemption from such allowances, e.g., house rent allowance, leave travel allowance, etc., and disclose the same in the IT return.

Did you know that Form-16 is all you need to e-file your income tax returns on Cleartax? It’s that simple really. Got your Form-16? Start income tax e-filing.

For Income from House Property

Gathering the details mentioned below is necessary in order to provide complete and truthful disclosure of your income from house property.

• Rental income details 
• Tenant details such as Name, PAN/ Aadhaar
• Address of Property and Co-owner details
• Interest certificate for loan, if any, including Pre-Construction Interest
• Pre-construction interest on the home loan, if any
• Municipal Tax Receipts

For Capital Gain Income

Capital gain includes proceeds from the sale of immovable properties such as land, building, house etc, also includes shares, debentures, mutual funds, jewellery etc., irrespective of gain or loss, the transactions must be reported.

• For Sale of Immovable Property :
  • Sales and purchase deeds, improvement cost details, transfer expenses 
  • Full Address of the Property.
  • Details of the buyer, like PAN and Aadhaar.
  • Necessary supporting document if you claiming exemption u/s 54 or 54EC
• For Sale of Mutual funds or Equity shares:
  • For the Sale of Mutual funds, you can generate consolidated capital gain statements from CAMs and Kfintech.
  • For the Sale of Equity shares, you can check with your broker for a capital gain statement or Tax P&L
  • For any other types of capital assets, you must have a document showing the sale consideration and the purchase cost details as required.

For Interest Income

• Bank statement/passbook for interest on a savings account.
• Interest income statement for fixed deposits.
• TDS certificate issued by banks and others.

Cleartax automatically gives you a tax benefit as per Section 80TTA when you enter your income from savings account interest. You won’t need all the documents listed here as they vary on a case-by-case basis.

Other Documents Required To File ITR

• Tax Saving Instruments:  If you've made investment in any tax-saving schemes like tax-saving FDs, ELSS, receipt of investment, etc., make sure you get the necessary documents ready while you file your tax.
• Details for Foreign Assets:  If you received income from working overseas or for a portion of the year, ensure you provide them to your tax consultant. He or she will assist in you obtaining tax benefits and credits. Organize these documents with your employer or contractor who paid for such work.

Form 26AS

• Form 26AS is a summary of taxes deducted on your behalf and taxes paid by you. This is provided by the Income Tax Department. 
• It shows details of tax deducted on your behalf by deductors, details on tax deposited by taxpayers and tax refunds received in the financial year. 
• This form can be accessed from the I-T Department’s website. Learn how to access your Form 26AS.

Form AIS/TIS

• The Annual Information Statement (AIS) is a detailed summary of a taxpayer's information, which is given in Form 26AS. 
• In addition to the TDS/TCS details, the AIS will also show interest, dividends, stock market transactions, mutual fund transactions, etc. 
• AIS shows both reported value (value reported by the reporting entities) and modified value (i.e., the value after considering taxpayer feedback) for each type of information, i.e., TDS, Statement of financial transaction (SFT), and various other information. 
• On the other hand, a Taxpayer Information Summary is an aggregated category-wise summary for a taxpayer. It shows the processed value (i.e., value generated after cleaning the data gathered from various sources) and derived value (i.e., value derived after considering the taxpayer’s feedback) for each information category. The derived information in TIS is used for pre-filling IT returns. 

Section 80C Investments

Section 80C investment documents. The investments made under PPF, NSC, ULIPS, ELSS, and LIC qualify for deductions under Section 80C. Make sure you have the slips and receipts of all the investments made for tax-saving purposes. Also, these documents should be preserved for a couple of years for the safe side.

Documents Required to Claim the Following Expenses as Deductions

Keep these documents at hand to claim the expenses as deductions :

• Your contribution to the Provident Fund
• Your children’s school tuition fees receipt - clearly specifying the break-down of fees payment
• Premium receipts for Life insurance premium paid
• Stamp duty and registration charges
• Annual certificate provided by bank for Principal and interest payment on your home loan
• Consolidated statements for Equity Linked Savings Scheme/Mutual Funds investment
• The maximum amount that can be claimed under Section 80C is Rs 1.5 lakhs.

Other Investment Documents

• Interest paid on Housing Loan: Interest on a housing loan is eligible for tax savings up to Rs 2,00,000. This is for a self-occupied house. There is no limit on interest on a housing loan for let-out or deemed let-out property. 
• Education loan interest payments - interest certificate or bank statements.
• Stock trading statement: The stock trades that were made during the year may be taxed under Capital Gain.

Documents Required for Income Tax Returns Filing

• The income tax return you file is an ‘annexure less’ return, i.e. no documents or proofs are required to be attached to the returns.
• The taxpayers must preserve those certificates and receipts for future reference and need not attach or send them to anyone. 
• If an assessing officer (AO) sends a notice asking for documents or clarification about the transactions mentioned in the returns, the taxpayer will have to submit the proofs to the AO.

Choosing the Applicable ITR Form

Taxpayers have to choose the correct ITR form applicable to them. The income tax department has launched pre-filled ITR forms for AY 2025-26. Determining which ITR form to choose can be challenging but if you file with Cleartax, we auto-suggest the correct ITR form for you based on your income details.

Changes Applicable for FY 2024-25

ITR 1 and ITR 4: Now Individuals can file ITR 1 and 4 with capital gains as well !! Yes, if you have long term capital gains us 112A up-to Rs. 1.25 lakhs then you can file ITR 1 or 4, as the case may be.

Increase in threshold for reporting of Assets and Liabilities: Now the Assets and Liabilities are mandatory to be filled, only if the total income is in excess of Rs. 1 Crores, till FY 2023-24 it was Rs.50 lakhs.

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