Before You File: The Complete Checklist
Most errors in salaried ITRs happen because a document was missed or a figure was not cross-checked. Run through this checklist before you (or your CA) files your return for FY 2025-26.
Identity and Login
- PAN card (PAN must be linked to Aadhaar — verify at incometax.gov.in)
- Aadhaar number (for OTP-based e-verification)
- Income tax portal login credentials (PAN + password)
- Mobile number linked to Aadhaar (for OTP)
Income Documents
- Form 16 Part A — issued by employer via TRACES; shows TDS deducted quarter-wise
- Form 16 Part B — salary breakup, exemptions, deductions your employer considered
- Form 16 from all employers — if you changed jobs during FY 2025-26, get Form 16 from each employer
- Salary slips — useful if Form 16 is delayed or for verifying monthly breakup
- Form 26AS — download from income tax portal; cross-check TDS with Form 16
- AIS (Annual Information Statement) — download from income tax portal; shows all income reported against your PAN including interest, dividends, capital gains
Other Income Sources
- Bank statements — to calculate interest income on savings and FDs; check all bank accounts
- FD interest certificates — issued by banks; often easier than computing from statements
- Dividend income statement — from your Demat account or Registrar; dividends above ₹5,000 from a company attract 10% TDS (Section 194)
- Rental income details — annual rent received, municipal taxes paid, home loan statement if applicable
- Any other income — income from part-time work, online platforms, freelance projects (if under ₹75L, may be declared under 44ADA in ITR-4 separately)
Capital Gains Documents (If You Traded)
- Equity capital gains statement — download from Zerodha / Groww / Angel One / your broker for FY 2025-26; shows STCG and LTCG scrip-wise
- Mutual fund capital gains statement — available from your AMC or CAMS/KFintech consolidated account statement
- Real estate sale documents — if you sold property; need purchase deed (for cost), sale deed, and indexed cost computation
- ESOP/RSU statements — if your employer granted ESOPs that vested/were exercised; perquisite value and sale gain both taxed differently
Deduction Proofs (Old Regime Only)
Skip this section if you are filing under the new regime — you cannot claim these deductions.
- 80C proofs:
- EPF passbook / Form 12BB from employer
- PPF passbook showing contributions in FY 2025-26
- ELSS investment statement (Mutual Fund SIP or lump sum)
- LIC policy premium receipts
- Home loan principal repayment certificate from lender
- Children's tuition fee receipts
- NSC, SCSS, 5-year FD receipts
- 80D — health insurance: Premium payment receipt for self, spouse, children, and parents
- Home loan interest certificate: Annual statement from bank/NBFC showing principal + interest breakup for Section 24(b) — up to ₹2 lakh on self-occupied property
- HRA documents: Rent receipts with landlord signature and PAN (if annual rent exceeds ₹1 lakh)
- 80E education loan interest: Certificate from lending institution
- 80G donations: Receipts from eligible registered organisations with their 80G registration number
- NPS (Section 80CCD(1B)): NPS statement showing contribution in FY 2025-26 — up to ₹50,000 additional deduction
Tax Payment Records
- Advance tax challans — if you paid advance tax in June, September, December, or March; Challan 280 receipts
- Self-assessment tax challan — if you are paying tax before filing your ITR
- All tax payments appear in Form 26AS — cross-check challan details
Bank Account Details
- Account number and IFSC of the bank account where you want your refund credited
- Account must be pre-validated on the income tax portal (Settings → My Bank Accounts)
Key Pre-Filing Checks
- PAN–Aadhaar link is active (check on incometax.gov.in)
- TDS in Form 26AS matches Form 16 Part A — report any mismatch to your employer before filing
- All income in AIS is accounted for in your return — even if not taxable, it must be correctly reflected
- Choose the correct ITR form (ITR-1 vs ITR-2 if you have capital gains)
- Regime choice is correct — compute both if unsure
- Bank account is pre-validated for refund
After Filing
- E-verify within 30 days of submission (Aadhaar OTP is fastest)
- Save the ITR Acknowledgement (ITR-V) — you will receive it by email
- Check refund status after 10–30 days on the portal
File with a CA — Nothing Left to Chance
A CA uses this checklist — and more — when reviewing your return. They catch errors like a dual-employer TDS shortfall or a missed capital gain that you may overlook. FirstReports offers salaried ITR filing from ₹999 with an assigned CA. Get started →