Documents Required for ITR Filing in 2025

Updated on: May 29th, 2025

4 min read

The last date to file ITR for individuals for AY 2024-25 is 31st July 2024 unless extended by the government.

To file the income tax return (ITR), one must prepare and gather various documents such as salary/income details, bank statements, and previous tax statements. 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.

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 2024-25. 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.

Click here to know more about Which ITR to File .

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 capital gains us 112A upto Rs. 1 .25 lakhs then you can file ITR 1 or 4, as the case may be.

Increase in 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.

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

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.

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
Life insurance premium payment
Stamp duty and registration charges
Principal repayment on your home loan
Equity Linked Savings Scheme/Mutual Funds investment
The maximum amount that can be claimed under Section 80C is Rs 1.5 lakhs.

Click here to see the detailed list of all the deductions available under Section 80. To know more about how to claim deductions against your home loan, Click here.

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 Income Tax Act specifies obtaining certificates and proofs to claim deductions, which makes it ambiguous for the taxpayers as to whom they must hand over those certificates and proofs.

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.

How to file the income tax return

How to view and download Form 26AS

Frequently Asked Questions

Is a PAN Card required to file income tax returns now?

According to the most recent regulation starting from the fiscal year 2021-22, individuals can file their income tax returns by using their PAN or Aadhar numbers interchangeably. However, facility to file of ITRs just with Aadhaar Number is not yet available.

Can ITR be filed without Form 16?

In the past, Form 16 was a fundamental document for salaried employees when filing their income tax returns (ITR). It was considered essential, and most salaried employees relied on it for ITR filing. However, even if you don't possess Form 16, several alternative documents can be utilised as a reference point for filing ITR. Furthermore, platforms like clear tax assist you in filing your ITR without Form 16. All you need is a basic understanding of your income and other earnings details.

Does any document need to be provided claiming section 80DD in ITR?

You must provide a disability or severe disability certificate only if specifically requested by the Income Tax Department. You may not need to submit this certificate when filing your returns.

Do we need to produce documents when filing returns?

There is generally no requirement to present documents during the filing of tax returns. Documents are usually only required to be submitted if the return is chosen for scrutiny by the tax authorities. In such cases, the documents can be uploaded on the Income Tax Portal under the e-proceedings tab.

Which documents need to be produced to file ITR for agricultural income?

When it comes to filing returns for agricultural income, typically, no documents are required. However, in the case of exempt agricultural income, the taxpayer must provide details in Schedule EI (Exempt Income) of the income tax return form. This ensures that the exempt agricultural income is properly accounted for in the return.

Do we need a bank statement to file for ITR?

When filing your income tax return (ITR), you typically need to provide specific bank details, including your account number, IFSC code, and the bank's name. However, a bank statement may be required in certain situations, such as when determining interest income or other income credited to your bank account. The bank statement helps in accurately reporting and assessing such income sources.

According to the most recent regulation starting from the fiscal year 2021-22, individuals can file their income tax returns by using their PAN or Aadhar numbers interchangeably.

Will I get a tax refund If I have paid more tax than my tax liability?

It often happens that taxpayers pay more tax than what they are liable for. It can be because of mistakes done while computing tax in advance or unexpected expenses or losses during the last part of the financial year. Similarly, failing to provide certain income tax documents to the employer leads to tax refund situations.

You can claim a refund of excess tax paid online and will get the amount credited to the linked bank account through ECS transfer facility.

Who is eligible to file Income Tax Return In India

In India, the eligibility for filing an Income Tax Return (ITR) is usually decided on the basis of the individual's residence and income. Any resident individual earning a taxable income above the basic exemption amount has to file an ITR. These incomes are from salary, one house property, agricultural income up to Rs. 5,000, and other sources such as interest from savings or deposits.

Also, Non-Resident Indians (NRIs) are required to file an ITR if they have income that is chargeable in India, e.g., income from Indian sources. Filing an ITR also enables you to claim a refund of excess tax paid, which is credited to your bank account through ECS transfer after pre-validating your bank account details.

If My employer deducts TDS Do I need to file ITR?

Yes, TDS deduction by the employer and filing an Income Tax Return (ITR) are two separate legal obligations under the Income Tax Act. TDS ensures partial tax payment on your taxable income, but you must still file your ITR to declare total income, claim refunds (if any), and report deductions. Filing your income tax return is also essential for financial documentation, especially when applying for loans, visas, or credit cards. It serves as proof of your income and tax compliance.

Can I use ITR 1 If I have income from agriculture that is tax exempt?

Yes, you can use ITR-1 (Sahaj) if your agricultural income is up to Rs. 5,000 and exempted from tax. But if your agricultural income is more than Rs. 5,000, you will have to file your Income Tax Return through ITR-2, according to the guidelines of the Income Tax Department.

Is it compulsory to file ITR if my income falls below the taxable threshold?

Though not compulsory for all, ITR filing is useful for the carry forward of losses, obtaining loans, and for claiming refunds.

Can I file ITR without a bank account?

Yes, it is possible to file ITR without a bank account. But for receiving refunds, one should have a bank account. You may avail the services of Common Service Centres (CSCs) or banking correspondents.

What happens if information presented in Form 26AS is different from that in my books?

Any discrepancies should be rectified promptly. Ensure that all TDS entries match your records to avoid issues during assessment.

How can I E – Verify My ITR?