Income Tax Return Filing 2025: Keep These Documents Ready Before You File Your ITR
To ensure a smooth and error-free ITR filing process, it's essential to keep all the necessary documents handy beforehand.
ITR Filing 2025: As the new financial year begins, taxpayers must prepare for one of the most important annual financial activities — filing their Income Tax Return (ITR). The ITR filing window for the Assessment Year (AY) 2025–26 is expected to open soon. To ensure a smooth and error-free filing process, it’s essential to keep all the necessary documents handy beforehand.
Here’s a complete checklist of documents you should arrange before filing your income tax return:
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1. PAN and Aadhaar Card
– Your Permanent Account Number (PAN) is a mandatory identification for ITR filing.
– As per current rules, linking PAN with Aadhaar is compulsory. Aadhaar details are used for identity verification and e-verification of returns.
2. Form 16
– For salaried employees, Form 16 is issued by the employer and contains details of salary paid and TDS deducted. It includes Part A (TDS summary) and Part B (salary breakup and exemptions). June 15 is the deadline for companies to provide the Form 16.
3. Form 26AS and AIS (Annual Information Statement)
– Form 26AS is your tax passbook showing TDS, advance tax, and high-value transactions.
– AIS provides a detailed view of income from various sources like salary, interest, dividends, stock trades, etc.
– Cross-check your TDS and income details with these forms to avoid mismatches.
4. Bank Account Details
– Keep a list of all active bank accounts held in the financial year.
– Ensure you mention the correct IFSC code and account number for any refunds.
5. Interest Certificates
– Collect interest statements from banks and post offices for:
– Savings accounts
– Fixed deposits
– Recurring deposits
– These are taxable under the head “Income from Other Sources".
6. Investment Proofs for Deductions (Section 80C, 80D, etc.)
To claim tax deductions, ensure you have supporting documents like:
– Life Insurance premium receipts
– ELSS mutual fund investment proofs
– PPF and Sukanya Samriddhi deposit slips
– Tuition fee receipts
– Home loan repayment documents
– Health insurance premium receipts (for deduction under Section 80D)
7. Home Loan & Property-Related Documents
– Interest certificate from the lender for claiming deduction under Section 24(b) for interest paid on a home loan.
– Rent receipts or rental agreement if you’re claiming HRA.
8. Capital Gains Statements
– If you sold shares, mutual funds, or property, gather the capital gains statements.
– Include brokerage statements and purchase/sale deed for real estate transactions.
– Ensure you have ISIN-wise transaction details if filing gains manually.
9. Foreign Income & Assets (If Applicable)
– NRIs and residents with overseas assets must disclose foreign bank accounts, properties, or income earned abroad.
– Details of foreign tax credits if you want to avoid double taxation.
10. Business or Freelance Income Details
– For self-employed individuals, maintain:
– Profit & Loss statement
– Balance sheet
– GST returns (if applicable)
– Professional receipts and invoices
11. Advance Tax and Self-Assessment Tax Challans
– If you’ve paid any advance tax or self-assessment tax, keep the Challan 280 receipts ready.
12. Old Tax Notices and Previous Year ITR
– Keep a copy of the previous year’s ITR for reference.
– Any pending notices or proceedings should be reviewed while filing the new return.
When Will ITR Filing 2025 Start?
The process of ITR filing usually begins in April after the Central Board of Direct Taxes (CBDT) releases the updated forms. For AY 2025–26 (Financial Year 2024–25), the forms are likely to be notified and available for electronic filing this month. Last year, the ITR forms were notified in February and e-filing began in April — indicating a trend toward early availability.
However, for most salaried taxpayers, actual filing typically starts in late May or June once they receive Form 16 — a key document issued by employers that summarises the salary paid and TDS deducted during the financial year. Employers are mandated to issue Form 16 by June 15 each year.
So while the filing portal may open in April, the bulk of salaried individuals usually begin filing in mid-June, once they have all required documents in hand.
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