Nagapuri & Associates — Chartered Accountants

Income Tax Checklist

Tick off every document before your filing appointment. Applicable for Assessment Year 2025–26.

👤 Individual / HUF 🏪 SME / Business 📅 AY 2025–26
Documents collected 0 of 0
Personal & Identity Documents
Required for all individuals
PAN Card
Aadhaar Card (linked to PAN)
Bank account details (name, IFSC, account number)
Required for refund credit
Previous year ITR copy (if filed)
For reference and carry-forward losses
Form 26AS / AIS / TIS (Annual Information Statement)
Download from the Income Tax Portal
Salary & Employment Income
For salaried individuals
Form 16 (Part A & Part B) from employer(s)
Part A: TDS details  |  Part B: salary breakup
Salary slips for the full financial year
Form 16 from previous employer (if you changed jobs)
Rent receipts / HRA exemption proof
Landlord's PAN required if annual rent exceeds ₹1 lakh
Leave Travel Allowance (LTA) claim documents
Investments & Deductions (Sec 80C–80U)
To reduce your tax liability
PPF passbook / account statement (Sec 80C)
LIC / life insurance premium receipts (Sec 80C)
ELSS mutual fund investment statements (Sec 80C)
NSC / tax-saving FD certificates (Sec 80C)
Tuition fee receipts for children (Sec 80C)
NPS contribution statement (Sec 80CCD)
Additional ₹50,000 deduction available over 80C limit
Health insurance premium receipts (Sec 80D)
Self, spouse, children & parents
Home loan interest & principal certificate (Sec 24 & 80C)
Education loan interest certificate (Sec 80E)
Donation receipts with 80G certificate (Sec 80G)
Electric vehicle loan interest certificate (Sec 80EEB)
Disability / medical treatment certificate (Sec 80DD / 80DDB / 80U)
Income from Other Sources
Investments, property, freelance
Bank interest certificates / passbook (FD, SB account)
Capital gains statement from broker / mutual funds
LTCG and STCG — equity, debt, property
Dividend income details (shares & mutual funds)
Rental income details & municipal tax receipts
Property address, tenant details, annual rent received
Foreign income / FEMA / DTAA documents (if applicable)
Freelance / consulting income invoices & TDS certificates
Tax Payments Already Made
Advance tax & TDS credits
Advance tax payment challans (Challan 280)
Self-assessment tax payment receipts
TDS certificates received (Form 16A / 16B / 16C)
Documents collected 0 of 0
Business Identity & Registration
Proprietorship / Partnership / Pvt Ltd / LLP
PAN of the entity / proprietor
GST registration certificate & GSTIN
MSME / Udyam registration certificate (if applicable)
Certificate of Incorporation / Partnership Deed / LLP Agreement
TAN (Tax Deduction Account Number)
Required if you deduct TDS on salaries or payments
Books of Accounts & Financial Statements
Core accounting records
Trading & Profit and Loss Account
Balance Sheet as on 31 March
Cash book, ledger & journal entries
Bank statements — all business accounts (April to March)
Stock / inventory register as on 31 March
Debtors & creditors ledger with ageing
Loans taken or given — statements with interest details
Fixed asset register with depreciation schedule
Previous year audited accounts (if applicable)
GST Returns & TDS Compliance
Indirect tax & withholding records
GSTR-1 & GSTR-3B filed returns for the full FY
GSTR-9 Annual GST Return (if applicable)
GST Input Tax Credit (ITC) reconciliation statement
TDS returns filed (Form 24Q / 26Q / 27Q)
TDS certificates issued to vendors / employees
TDS certificates received (Form 16A / 16B)
Form 26AS / AIS reconciliation with books of accounts
Business Income & Expenses
Revenue and allowable deductions
Sales invoices / revenue records for the full FY
Purchase invoices & expense bills
Salary & wages register
Rent agreements for office / business premises
Professional / consulting fees paid (with TDS proof)
Insurance premium receipts (business policies)
Vehicle / asset repair & maintenance bills
Advertisement & marketing expenditure records
Tax Payments, Audit & Compliance
Payments made, audit reports
Advance tax challans paid during FY (June, Sept, Dec, March)
Self-assessment tax payment receipt
Tax audit report (Form 3CA / 3CB + 3CD) — if turnover exceeds threshold
₹1 crore for business  |  ₹50 lakh for profession
Transfer pricing documentation (if related-party transactions exist)
Notices / orders from Income Tax Department (if any)
Presumptive taxation workings (Sec 44AD / 44ADA / 44AE) if opted
Partners / Directors / Shareholders
For firms, LLPs & companies
Directors' / partners' remuneration details
Capital contribution statements
Dividend paid records & workings
Director's / partner's individual ITR copy (if required)
Disclaimer: This checklist is a general guide for AY 2025–26. Document requirements may vary based on your entity type, income sources, and applicable tax regime. For personalised tax advisory, contact Nagapuri & Associates — your trusted Chartered Accountants.