Filing your Income Tax Return (ITR) for Assessment Year 2025-26 requires proper planning and documentation. Whether you are a salaried employee, self-employed professional, or business owner, keeping the necessary documents ready in advance ensures smooth filing, accurate reporting, and hassle-free processing of returns.
This guide provides a comprehensive tax filing checklist for 2025—covering every document you need to prepare before filing your ITR.
Why a Tax Filing Checklist is Important
- Accuracy: Helps in declaring the correct income and deductions.
- Regulatory Compliance: Reduces the likelihood of mistakes and potential notices from the Income Tax Department.
- Timeliness: Ensures you don’t miss filing deadlines.
- Tax savings: Allows you to claim every eligible deduction and exemption.
1. Basic Personal Information
Before moving to income details, keep these personal details and IDs handy:
- PAN (Permanent Account Number)
- Aadhaar (linked with PAN as mandated by Income Tax rules)
- Bank account details including account type, IFSC code, and number
- Form 26AS and AIS (Annual Information Statement) to get a consolidated record of taxes paid, TDS, and major financial transactions
2. Income Documents
Your sources of income determine which documents are required for ITR filing.
a) Salaried Employees
- Form 16 issued by employer
- Salary slips for detailed breakdown
- Information on allowances, reimbursements, and perquisites
b) Self-Employed Professionals & Freelancers
- Books of accounts (if applicable under Section 44AA)
- Invoices for professional services
- TDS certificates (Form 16A) received from clients
- Expense records related to business or profession
c) Business Owners
- Profit and Loss Account and Balance Sheet
- Audit Report under Section 44AB (if applicable)
- GST returns for reconciliation with reported income
d) Other Income Sources
- Bank statements or passbooks (savings interest income)
- Form 16A for TDS on deposits
- Dividend income records from companies or brokers
- Rental agreements and receipts for income from house property
- Capital gains records:
- Sale and purchase deeds for immovable property
- Brokerage statements or contract notes for shares and mutual funds
- TDS proof if tax deducted by buyer under Section 194-IA
3. TDS and Advance Tax Details
- Form 26AS to verify TDS deducted and deposited by employers, banks, or clients
- TDS certificates (Form 16/16A/16B/16C) based on income type
- Proof of advance tax payments or self-assessment challans made during FY 2024-25
4. Investment Proofs for Claiming Deductions
To maximize tax benefits under Chapter VI-A, you will need:
a) Section 80C (Limit ₹1.5 Lakh)
- Life insurance premium receipts
- PPF (Public Provident Fund) passbook
- NSC certificates
- 5-year fixed deposit receipts from scheduled banks or post office
- Mutual fund statements for ELSS (Equity Linked Savings Scheme)
- Home loan principal repayment certificate
b) Section 80D (Health Insurance)
- Health insurance premium receipts
- Bills for preventive health check-ups (eligible up to ₹5,000 within the prescribed limit)
c) Section 80E (Education Loan)
- Interest certificate from financial institution showing loan repayment details
d) Section 80G (Donations)
- Receipts for donations containing donee organization’s PAN
e) Section 80TTA / 80TTB
- Interest certificates from banks/post offices on savings accounts and deposits
f) Other Important Deductions
- Certificate of interest paid on housing loan (Section 24B) issued by the lender
- Proof of HRA claim – rent receipts and landlord’s PAN (mandatory if rent exceeds ₹1 lakh annually)
5. Capital Gains Documentation
Taxpayers with capital gains must keep:
- Purchase and sale deeds for property transactions
- Records of renovation or improvement costs
- Brokerage contract notes for equity and mutual fund sales
- TDS challans related to property transactions
6. Foreign Income and Assets
For residents holding assets abroad, disclosure under Schedule FA of ITR is compulsory. Documents required include:
- Bank statements for overseas accounts
- Details of ESOPs, foreign company shares, or mutual funds
- Income records from overseas assets such as rental earnings, dividends, or capital gains
- Foreign Tax Credit (FTC) documentation in line with Form 67
7. Additional Supporting Documents
- Form 10BA – required when claiming deduction for rent paid without receiving HRA
- Form 15G/15H – for no TDS deduction on eligible income
- Loan statements (housing, education, or other loans where deductions claimed)
- Municipal tax receipts, electricity bills, or ownership records for property claims
8. ITR Filing Deadlines for AY 2025-26
It is crucial to remember the due dates for different categories of taxpayers:
- 31st July 2025 – For individuals not subject to audit
- 31st October 2025 – For businesses and professionals requiring audit
- 30th November 2025 – For cases involving Transfer Pricing reporting
Filing after the prescribed due dates may result in late filing fees under Section 234F along with interest liabilities as per Sections 234A, 234B, and 234C.
Conclusion
A detailed ITR filing checklist for 2025 helps taxpayers prepare the right documents before filing. From income proofs and TDS certificates to investment and deduction records, maintaining complete documentation ensures compliance with the Income Tax Act while also enabling maximum tax savings.
With this checklist in hand, taxpayers can file their returns confidently, minimize errors, and avoid unnecessary queries from the Income Tax Department.
Frequently Asked Questions (FAQs) on Tax Filing Checklist 2025
Q1. What documents are mandatory for filing ITR in 2025?
For AY 2025-26, you must keep your PAN, Aadhaar, bank account details, Form 16/16A, Form 26AS, AIS, income proofs, TDS certificates, and investment proofs ready. Depending on your income type, additional documents like capital gains statements, rental agreements, or audit reports may also be required.
Q2. Is Form 26AS and AIS compulsory for tax filing?
Yes. Both Form 26AS and AIS (Annual Information Statement) are essential to reconcile tax deducted, advance tax paid, and high-value financial transactions. They help ensure accuracy and reduce the risk of receiving notices from the Income Tax Department.
Q3. Which deductions can I claim while filing ITR for AY 2025-26?
You can claim deductions under Section 80C (LIC, PPF, ELSS, Home Loan Principal), Section 80D (health insurance), Section 80E (education loan), Section 80G (donations), Section 24B (home loan interest), and more. Keeping proper investment and expense proofs is mandatory.
Q4. What documents are needed for salaried employees in 2025?
Salaried individuals should keep Form 16 issued by the employer, salary slips, details of allowances and perquisites, Form 26AS, and investment proofs for claiming deductions.
Q5. What are the ITR filing due dates for AY 2025-26?
- 31st July 2025 – For individuals not requiring audit
- 31st October 2025 – For businesses/professionals subject to audit
- 30th November 2025 – For taxpayers under Transfer Pricing regulations
Q6. What happens if I file my ITR after the due date in 2025?
Late filing may attract a penalty under Section 234F (up to ₹5,000) and interest under Sections 234A, 234B, and 234C. It may also restrict you from carrying forward certain losses.
Q7. Do NRIs need to provide extra documents for tax filing in India?
Yes, NRIs must provide income proofs from India, TDS certificates, Form 26AS, and details of foreign assets or income. If claiming Foreign Tax Credit, they must also furnish Form 67 along with relevant tax payment proofs from abroad.
Q8. Can I file ITR without proof of investments?
No, you cannot claim deductions without valid supporting documents. While you can file ITR, the deductions will be disallowed in case of scrutiny if investment proofs are missing.
Q9. What is Form 10BA and when is it required?
Form 10BA is required when a taxpayer claims a deduction for rent paid but does not receive HRA (House Rent Allowance) from the employer.
Q10. How can this checklist help in smooth tax filing?
By preparing all documents beforehand, this checklist ensures accuracy, faster filing, maximum deductions, and reduced chances of receiving notices from the Income Tax Department.