Filing your Income Tax Return (ITR) for FY 2024-25 (AY 2025-26) may sound intimidating, but with the right set of documents, it’s a straightforward process. Whether you’re a salaried individual, self-employed, or a retiree, having the correct paperwork ensures accurate filing, helps you avoid notices from the Income Tax Department, and lets you claim all eligible deductions and refunds.
In this comprehensive guide, we’ll walk you through all the documents required for ITR filing in 2025, explain why each one matters, and provide expert tips to make your tax season hassle-free. This article is designed to be simple enough for a beginner, yet insightful for financial professionals seeking a structured checklist.
ITR Filing 2025 Document Checklist
| Point | Details |
|---|---|
| Assessment Year | AY 2025-26 (FY 2024-25) |
| Mandatory Documents | PAN, Aadhaar, Form 16, Form 26AS, Bank Details |
| For Salaried Employees | Form 16, Salary Slips, Section 80C & 80D proofs |
| For Business/Professionals | Balance sheets, profit & loss accounts, GST returns |
| To Claim Deductions | Investment proofs (PPF, LIC, ELSS), health insurance premiums |
| Interest Income Documents | Bank/Post Office interest certificates, Form 16A |
| Capital Gains | Sale/purchase deeds, broker statements |
| Tax Payment Verification | Form 26AS, Advance Tax/Self-Assessment Tax challans |
Filing your ITR for 2025 doesn’t have to be stressful—just organized. Whether you’re a first-timer or a seasoned taxpayer, having the right documents ready is half the job done. From PAN and Aadhaar to interest certificates and capital gains statements, this checklist ensures you cover all bases.
And remember, when in doubt, consult a trusted tax expert or use the Income Tax Department’s official portal for guidance. Filing early, accurately, and confidently is the best way to save time, avoid penalties, and claim your rightful refund.
Why These Documents Matter for ITR Filing
The Income Tax Department uses your documents to verify the information in your ITR. Missing or incorrect documentation can lead to:
- Incorrect tax calculation
- Missed deductions or refunds
- Scrutiny or notices from the IT Department
Hence, it’s not just about filing your return, it’s about filing it accurately and confidently.
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Mandatory Documents for All Taxpayers
Let’s start with the basic documents every taxpayer should have before filing:
1. PAN Card
Your Permanent Account Number (PAN) is your tax identity. It is compulsory to link PAN with your Aadhaar.
2. Aadhaar Card
As per Section 139AA of the Income Tax Act, you must quote and link Aadhaar with PAN. Failing to do so can render your return invalid.
3. Bank Account Details
You’ll need:
- Bank name
- Account number
- IFSC code
Refunds, if any, will be credited here.
Income-Related Documents (Salaried, Freelancers, Business)
4. Form 16 (For Salaried Individuals)
Issued by your employer, Form 16 shows your total income, TDS deducted, and exemptions claimed.
Pro Tip: Cross-check this with Form 26AS to ensure there are no mismatches.
5. Salary Slips
Use these to calculate bonuses, reimbursements, or any income not reflected in Form 16.
6. Form 16A, 16B & 16C
- Form 16A: For TDS on interest, commissions, rent (non-salary).
- Form 16B: For TDS on sale of immovable property.
- Form 16C: For TDS on rent paid by individuals (if applicable).
7. Income from Other Sources
Gather:
- Interest certificates from banks/post offices
- Dividend statements
- Freelance invoices or consulting fees
Tip: Use interest certificates to claim deduction under Section 80TTA or 80TTB (for senior citizens).
Investment Proofs and Deductions
8. Section 80C Documents (Up to ₹1.5 Lakh)
Collect receipts or proofs for:
- LIC premium
- PPF contributions
- ELSS mutual fund investments
- EPF contributions
- Tuition fees for children
- Home loan principal repayment
9. Section 80D (Health Insurance)
Health insurance premium receipts for:
- Self
- Spouse
- Parents (additional deduction for senior citizen parents)
10. Section 80E (Education Loan Interest)
Interest payment certificates from banks or NBFCs.
11. Section 80G (Donations)
Ensure you collect valid donation receipts with PAN of the organization and 80G certificate.
Capital Gains Documents
12. Sale/Purchase of Property or Shares
You’ll need:
- Property sale/purchase deeds
- Share/mutual fund transaction statements
- Capital gains statements (from brokers or mutual funds)
Tax Payment Proofs and Statement Reconciliation
13. Form 26AS
This is your consolidated tax credit statement. It shows:
- TDS deducted
- Advance Tax paid
- Self-assessment tax
- High-value transactions
14. AIS (Annual Information Statement)
This statement reflects income and transactions reported by various entities. Always verify your return against AIS to avoid red flags.
15. Tax Challans
Proofs of:
- Advance Tax
- Self-Assessment Tax If you paid taxes directly, keep the BSR code, challan serial number, and date of payment.
Special Cases – NRI, Pensioners, Business Owners
For NRIs
- Foreign income proofs
- Tax paid in foreign country (for DTAA)
- NRE/NRO account statements
For Pensioners
- Pension slips
- Form 16 (if TDS is deducted)
- Annuity statements (if applicable)
For Business or Freelancers
- Profit & loss account
- Balance sheet
- GST returns
- Expense proofs
- Books of account (if turnover exceeds ₹50 lakh)
Step-by-Step Checklist Before Filing ITR
Here’s a quick process to simplify things:
Pre-Filing:
- Collect all documents listed above
- Link PAN & Aadhaar
- Check Form 26AS & AIS
Filing:
- Use online tools like Cleartax or Tax2win
- Fill correct ITR form based on income source
- Claim eligible deductions
Post-Filing:
- E-verify your ITR via Aadhaar OTP, Net Banking, or EVC
- Keep acknowledgment (ITR-V) for records
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FITR Filing 2025 FAQs
Q1. Is Aadhaar mandatory for ITR filing in 2025?
Yes. Under Section 139AA, quoting Aadhaar is mandatory and must be linked to your PAN.
Q2. Can I file ITR without Form 16?
Yes, but you’ll need to manually calculate your income using salary slips, Form 26AS, and investment proofs.
Q3. What is the last date to file ITR for AY 2025-26?
For individuals, it is likely July 31, 2025 (unless extended by the government).
Q4. Where can I download Form 26AS?
From the TRACES portal or through your Net Banking account linked with PAN.
Q5. What happens if I miss any document?
You might under-report income or miss deductions, which can lead to tax notices or penalties.
