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ITR filing: documents checklist for AY 2026-27

Income tax return (ITR) filing goes faster when the right papers are collected before the form is opened. For income earned in FY 2025-26 (assessment year 2026-27), the return is still filed under the Income-tax Act, 1961; the Income-tax Act, 2025 applies from tax year 2026-27. The list below groups documents by type of income.

Finclar TeamIncome Tax · 15 Oct 2026 · 4 min read

Updated 15 Oct 2026

Key points

Returns for FY 2025-26 (AY 2026-27) continue under the 1961 Act; the 2025 Act applies from tax year 2026-27.
Start with the Annual Information Statement (AIS) and Form 26AS on the e-filing portal, then compare them with your own records.
Keep proofs of income and deductions even when you do not upload them, in case the department asks for them.
The portal states 31 August 2026 for ITR-4 and 31 December 2026 as the last date for a belated return for AY 2026-27; check the portal for the date that applies to you.

Which law applies to the return being filed now?

A return for FY 2025-26 is an AY 2026-27 return under the Income-tax Act, 1961, even if filed after 1 April 2026. The e-filing portal's income-tax returns help page says the return for income earned in FY 2025-26 is filed for AY 2026-27 under the 1961 Act, and that the old Act continues to govern filings for AY 2026-27 and earlier years. For income from 1 April 2026, the 2025 Act applies.

Which documents form the core checklist?

The core documents are the salary certificate, the tax statements on the portal, bank interest records and proofs of deductions. The department's return guidance names Form 16A, Form 26AS and AIS, loan details and deduction records. Salaried taxpayers add Form 16 from the employer.

Core checklist:

PAN, Aadhaar and bank account details for the refund
Form 16 from each employer (salary income)
AIS and Form 26AS viewed on the e-filing portal
Bank passbooks or statements, and fixed deposit details, for interest income
Form 16A or interest certificates where tax was deducted on non-salary income
Home loan interest certificate, if claiming a deduction
Proofs for deductions you intend to claim (insurance, donations, tuition fees and similar)
Previous year's return acknowledgement if a loss is being carried forward

What are AIS, TIS and Form 26AS, and why check them first?

AIS and Form 26AS are both viewable on the e-filing portal and show tax deducted, tax collected, tax paid and other information reported to the department. The Taxpayer Information Summary (TIS) is, in the portal's words, an information-category-wise aggregated summary for the taxpayer, showing the value processed by the system and the value accepted by the taxpayer or confirmed by the source.

See the portal's AIS help page and the return guidance. Compare these statements with Form 16, bank records and broker statements, and resolve differences with the employer, deductor or bank before filing. The brief on AIS and TIS mismatches explains common differences. Reconcile before filing, not after.

What additional documents apply to specific income types?

Capital gains need a broker or fund statement showing purchase and sale details. House property income needs rent received, municipal tax paid and loan interest details. Rent paid needs receipts if HRA was not fully handled by the employer. The portal's ITR-2 FAQ lists these items.

Scroll horizontally to see all two columns.

Income or claim	Documents to keep
Salary	Form 16, salary slips, employer's tax computation
Interest	Bank and FD statements, Form 16A, interest certificates
Capital gains (shares, mutual funds)	Broker or fund capital gains statement, purchase and sale details
House property (let out)	Rent receipts or agreement, municipal tax receipts, loan interest certificate
HRA	Rent receipts and landlord details
Business or profession	Books, bank statements, GST returns where applicable, and the audit report where an audit applies
Foreign assets or income	Statements for the foreign accounts and assets held
Carried-forward loss	Earlier return acknowledgement showing the loss

Specific forms are also needed for some claims. The portal lists Form 10-IEA for a business or professional taxpayer opting out of the default tax regime, Form 10BA for the section 80GG rent deduction, and Form 10-IA for the disability-related deductions under sections 80DD and 80U.

Which ITR form is generally used?

The choice depends on the type of income and the status of the taxpayer. The portal's ITR applicability pages describe ITR-1 for resident individuals with limited income sources, ITR-2 for individuals and HUFs without business income, ITR-3 for business or professional income, and ITR-4 for presumptive income of resident individuals, HUFs and firms other than LLPs.

ITR-1 and ITR-4 have exclusions: for example, directors in companies, holders of unlisted equity shares and people with foreign assets cannot use them. Other categories of filers use other forms. Check the exact eligibility conditions on the portal for the year. See also which ITR form applies.

What is the ITR last date for AY 2026-27?

The date depends on the category. The portal's ITR-4 FAQ states 31 August 2026 for ITR-4. The income-tax returns help page says a belated return for AY 2026-27 may be furnished on or before 31 December 2026, or before assessment is completed if earlier.

CBDT Circular No. 07/2026 of 28 September 2026 changes the AY 2026-27 return due date for one category of taxpayers, those at serial 2 of the table under Explanation 2 to section 139(1). Read the circular and check the portal for the date that applies to you. Late filing can attract a fee and interest, so confirm the date before relying on it.

What should be done once the documents are ready?

Work through the return in a fixed order so nothing is missed:

Download the statements. Log in to the e-filing portal and view AIS and Form 26AS for the year.
Compare. Compare them with Form 16, bank records and broker statements; note differences.
Select the form. Select the correct ITR form and assessment year (AY 2026-27 for FY 2025-26).
Fill the return. Fill in income, then deductions, using the proofs from the checklist.
Check the computation. Check the tax computation, taxes already paid and the bank account for refund.
Submit and e-verify. Submit the return and e-verify it; the portal's ITR-2 FAQ recommends the e-Verify Now option as the easiest way.
Save the papers. Save the acknowledgement and the working papers.

Last reviewed: 15 October 2026

Disclaimer. This article is general information based on the law and procedures as understood on 15 October 2026. It is not professional advice. Individual facts and current rules should be reviewed before acting.

Which law applies to the return being filed now?

Which documents form the core checklist?

What are AIS, TIS and Form 26AS, and why check them first?

What additional documents apply to specific income types?

Which ITR form is generally used?

What is the ITR last date for AY 2026-27?

What should be done once the documents are ready?

Sources

Filing your first ITR — a beginner's walk-through

AIS / TIS reconciliation — 7 Sec 143(1) mismatches

ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 — which form

Income tax page