Income tax return filing becomes easier when you keep all key documents ready before you begin. Many taxpayers start the process first and search for papers later. That often leads to mistakes, missed
deductions, and delays in refund processing. Before filing your income tax return (ITR) for the assessment year 2026-27, gather your income details, tax records, bank information and investment proofs in one place. Here are the key documents needed to start filing ITR:
PAN, Aadhaar and Basic Details
Keep your PAN card ready. PAN is the primary identity number for income tax filing. Also, keep your Aadhaar number and ensure it is linked with PAN, if required under prevailing rules. You should also verify your mobile number, email ID and current address. The income tax department may use these details for OTP verification and communication.
Form 16 for Salaried Employees
If you are a salaried taxpayer, Form 16 is one of the most important documents. Your employer issues it by June 15. Tax experts strongly suggest salaried individuals to wait for Form 16 before filing ITR.
The Form shows salary paid, exemptions claimed, deductions considered and tax deducted at source (TDS). If you changed jobs during the year, collect Form 16 from each employer.
Form 26AS and AIS
Apart from Form 16, other important documents are Form 26AS and Annual Information Statement (AIS), which taxpayers can download from the income tax portal.
These records help you check TDS deducted by employers, banks or other entities. They may also reflect interest income, share transactions, mutual fund deals and other reported financial activity. Compare these statements with your own records before filing.
Salary Slips
It is necessary to keep your monthly salary slips ready. They help you verify salary components such as HRA, special allowance, PF contribution and deductions. Salary slips become useful if there is any mismatch between Form 16 and actual payments.
Bank Statements and Interest Certificates
Bank statements for all savings accounts and fixed deposits are a must. Many taxpayers forget to report savings account interest or FD interest. Banks may also provide interest certificates. These make reporting easier and reduce errors. Refunds are usually credited to your validated bank account, so check account details carefully.
Investment Proofs for Deductions
If you plan to claim deductions under the old tax regime, keep proofs of eligible investments and payments ready. These may include life insurance premium receipts, PPF deposits, ELSS investments, tuition fees, home loan principal repayment details and health insurance premium receipts.
Even if you already submitted proofs to your employer, keep personal copies for your records.
Home Loan Statement
If you have a home loan, download the annual loan statement from your lender. This statement usually shows principal repaid and interest paid during the year. It helps in claiming eligible benefits under applicable tax provisions.
Rent Receipts and HRA Records
If you claim House Rent Allowance (HRA), keep rent receipts, rent agreement and landlord details ready wherever required. Correct records support your claim and help avoid mismatch later.
Capital Gains Documents
If you sold shares, mutual funds, property, gold or other capital assets, keep transaction statements ready. You may need purchase price, sale price, dates of purchase and sale, brokerage charges and related records to calculate capital gains correctly.
Other Income Proofs
Do not forget income from freelance work, consulting, pension, family pension, dividends or rental income. Keep invoices, payment records or rent statements ready if applicable.
Previous Year Return Copy
A copy of last year’s filed ITR can also help. It provides continuity in reporting and may be useful for carry-forward losses, bank details and past disclosures.
When Can You Start Filing ITR 2026?
Though the government has already notified all ITR forms, it will soon roll out offline and online utilities for income tax filers. Once the utilities are enabled, taxpayers can file their income tax return.
