Documents for ITR filing FY 2024-25 (AY 2025-26): Eight documents you must keep ready to file your income tax return

The government has extended the income tax return (ITR) filing deadline for FY 2024-25 (AY 2025-26) to September 15, 2025, from July 31, 2025. This relief applies to taxpayers who are not required to get their accounts audited, such as salaried individuals and pensioners. However, for taxpayers whose accounts need auditing, the due date for filing ITR remains unchanged.

Document verification plays an important role in verifying the accuracy of your return. You can cross-check details of your income and the tax deducted at source as shown in TDS certificates with the information in Form 26AS and the Annual Information Statement (AIS) available on the Income Tax Department portal.

No income tax for lady who sold land for Rs 4.5 crore; Know how a 1955 circular and established case laws saved the day for her

To make your income tax return filing easier and avoid last-minute hassle, start gathering the key documents in advance. The list below covers the most commonly required papers, though you may need additional ones depending on your specific sources of income.

Form 16: Tax deducted from salary

For salaried individuals, Form 16 is a key document when filing ITR. Since employers deduct tax at source before paying salaries, they are required to provide Form 16 as proof of the tax deducted during the financial year. This certificate makes it easier for employees to verify and cross-check their salary details, which are usually pre-filled in the online ITR form on the e-filing portal.

Capital gains statement

If you’ve sold financial assets like equity shares or mutual funds, the capital gains earned from those sales must be reported in your income tax return. To make the filing process smoother, it’s best to collect the capital gains statement from your stockbroker or mutual fund house. This statement will clearly show whether your gains are classified as short or long term, helping you report them correctly in your ITR.

Annual Information Statement (AIS) and Form 26AS

A taxpayer should also download AIS, the Taxpayer Information Summary (TIS) and Form 26AS from the income tax e-filing website. AIS and Form 26AS are important documents that ease the ITR filing process for taxpayers. AIS is a comprehensive statement and is an extension of Form 26AS. It provides additional information such as savings account interest, dividends, rent received, purchase and sale transactions of securities/immovable properties, foreign remittances, etc.

Interest certificates and bank statements

Taxpayers should gather interest certificates from banks, post offices, and any other institutions where they hold deposits. It is also advisable to download bank statements for FY 2024-25. These documents help in verifying the interest income and dividend details shown in the Annual Information Statement (AIS). In addition, bank statements can reveal income that may not appear in AIS, the Taxpayer Information Summary (TIS), or Form 26AS.

Documents relating to foreign income and unlisted shares for information purposes

If you have invested in shares of a foreign company, the income earned from those investments must be reported in your ITR. As per income tax rules, resident individuals are required to disclose all foreign assets. In fact, filing an ITR becomes mandatory if you own any foreign assets or even hold signing authority in a foreign bank account, regardless of your total taxable income.

Tax-saving investments, expenditure proofs

Taxpayers planning to opt for the old tax regime while filing their ITR should also collect information and proof regarding tax-saving investments and expenditure.

Under the old tax regime, taxpayers can claim deductions under Section 80C, 80CCD (1B), 80D, 80DD, and 80TTA, as per their eligibility. Further, an exemption can be claimed on House Rent Allowance, Leave Travel Allowance, etc.

PAN, Aadhaar and Bank accounts

A taxpayer should keep PAN, Aadhaar and bank accounts details, i.e., name, Account number, IFS code handy. Having these documents with you in advance helps you file ITR with ease.