ITR Filing Checklist 2026: Documents, Forms and Due Dates

To file your income tax return (ITR) without errors, collect your PAN-Aadhaar details, Form 130 (old Form 16), Form 26AS and the Annual Information Statement (AIS), bank interest certificates, capital gains statements and deduction proofs. Pick the right ITR form, reconcile every figure with AIS, file by the due date and e-verify within 30 days. For tax year 2026-27, the regular due date is 31 July 2027 for most salaried people.

Which year are you filing for?

The Income-tax Act, 2025 came into force on 1 April 2026 and replaced "financial year" and "assessment year" with a single tax year. As of October 2026 there are two live situations:

• Income of FY 2025-26 (AY 2026-27): governed by the old 1961 Act. The regular due date of 31 July 2026 has passed. You can still file a belated return.
• Income of tax year 2026-27 (1 April 2026 – 31 March 2027): governed by the 2025 Act. You file in 2027 under Section 263 (old Section 139).

ITR due dates (as of October 2026)

The 31 August date for non-audit business and professional filers was introduced by the Finance Act, 2026. Dates can be extended by CBDT notification, so check the e-filing portal (incometax.gov.in) before relying on any date.

Documents checklist

Identity and bank

• PAN, and Aadhaar linked to PAN (an inoperative PAN causes higher TDS and refund delays)
• Login to the e-filing portal
• At least one pre-validated bank account for refunds

Salary and pension

• Form 130 from each employer (old Form 16). Under the Income-tax Rules, 2026 the salary TDS certificate was renumbered.
• Payslips, if you changed jobs mid-year, to avoid double counting the standard deduction or missing income
• Rent receipts and landlord PAN (rent above ₹1 lakh a year) if you claim HRA under the old regime

Tax credit statements

• Form 26AS (being replaced by Form 168 for tax year 2026-27): TDS, TCS, advance tax and self-assessment tax
• AIS and TIS: interest, dividends, securities trades, mutual fund redemptions, large cash deposits, rent and more as reported to the department

Interest and other income

• Interest certificates from banks and post office for savings, FDs and RDs, even where no TDS was deducted
• Dividend statements
• Rent received and municipal tax paid, for house property income

Capital gains

• Mutual fund capital gains statement from CAMS and KFintech (or MF Central)
• Broker's tax P&L for shares, ETFs and F&O
• Sale deed and purchase cost for property, plus cost of improvement

Deductions (old regime only, mostly)

• Section 123 (old 80C): PPF, ELSS, life insurance, tuition fees, home loan principal
• Section 124 (old 80CCD): NPS contributions
• Section 126 (old 80D): health insurance premiums and preventive check-ups
• Section 129 (old 80E): education loan interest certificate
• Section 133 (old 80G): donation receipts with the donee's PAN
• Home loan interest certificate (house property deduction, now Section 22)

Under the new regime, most of these are not allowed. The employer's NPS contribution is one of the few that is. See tax saving options under 80C for what each one gives.

Other disclosures

• Foreign bank accounts, shares or ESOPs held abroad (Schedule FA) for residents, even if they earn nothing
• Crypto or virtual digital asset transactions
• Agricultural income above ₹5,000

Which ITR form to use

Form eligibility is reset each year when CBDT notifies the forms. Confirm on the portal before you start. Freelancers should read our freelancer tax guide.

Step-by-step filing process

1. Download AIS, TIS and Form 26AS/168. Note every income line.
2. Match against your documents. If AIS shows interest you forgot, include it. If AIS is wrong, give feedback on the portal.
3. Choose your regime. Salaried people can choose each year. Those with business income have restrictions on switching back and forth.
4. Compute tax and pay any balance as self-assessment tax through e-Pay Tax before filing.
5. Fill the form (pre-filled data helps, but check it), validate and submit.
6. E-verify within 30 days using Aadhaar OTP, net banking, or a bank or demat EVC. Otherwise the return is invalid.
7. Track processing and respond to any intimation or defective-return notice by the deadline given.

Worked example: cost of filing late (illustrative)

Priya's income for tax year 2026-27 is ₹14 lakh. After TDS she still owes ₹40,000. She files on 15 September 2027 instead of 31 July 2027.

• Late fee (Section 428, old 234F): income above ₹5 lakh, so ₹5,000
• Interest for late filing (Section 423, old 234A): 1% a month on unpaid tax from 1 August to 15 September. A part month counts as a full month, so 2 months × 1% × ₹40,000 = ₹800
• Interest for short advance tax (Sections 424 and 425, old 234B and 234C) may also apply because she owed more than ₹10,000 after TDS

Minimum extra cost: ₹5,800, before advance-tax interest. Filing on time and paying the ₹40,000 before 31 July would have avoided both.

Mistakes that trigger notices

• Ignoring savings or FD interest that appears in AIS
• Claiming old-regime deductions while filing under the new regime
• Leaving out capital gains from small mutual fund redemptions
• Two Form 130s after a job change, with the standard deduction claimed twice
• Not reporting foreign assets or ESOPs held abroad
• Wrong bank account, so refunds fail

If your situation includes investments, our guide on tax on FD, mutual funds and stocks explains how each is reported. You can estimate your tax first with the income tax calculator.

Key takeaways

• From tax year 2026-27, returns are filed under Section 263 of the Income-tax Act, 2025. Form 16 becomes Form 130 and Form 26AS is moving to Form 168.
• As of October 2026: due dates for tax year 2026-27 are 31 July 2027 (no audit), 31 August 2027 (non-audit business) and 31 October 2027 (audit).
• FY 2025-26 returns can still be filed late until 31 December 2026, with a fee of up to ₹5,000.
• Reconcile every number with AIS before filing, and e-verify within 30 days.
• Late filing costs a flat fee plus 1% a month interest on unpaid tax.