To file your income tax return for FY 2025-26 (AY 2026-27) you need your PAN and Aadhaar, Form 16 if you are salaried, your AIS and Form 26AS, bank interest and capital-gains statements, and — only if you choose the old tax regime — proof of deductions such as…
Start with the AIS. Anything it shows that you leave out of your return is the most common reason for a notice.
| Income | Documents |
|---|---|
| Salary or pension | Form 16 from each employer (issued by 15 June), salary slips, Form 12BA for perquisites if any |
| Interest | Interest certificates from banks and post office, including savings and FD interest |
| House property | Rent received; for a home loan, the lender's certificate splitting interest and principal |
| Shares and mutual funds | Capital-gains (tax P&L) statement from your broker; capital-gains statement for mutual funds from CAMS / KFintech or MF Central |
| Property or other assets sold | Sale deed, purchase deed and cost-of-improvement bills |
| Business or profession | Profit and loss account and balance sheet (or turnover and bank records for presumptive income), GST returns if registered, Form 16A for TDS on receipts |
| Foreign income or assets | Foreign bank and investment statements, Form 67 if claiming foreign tax credit |
The new tax regime is the default and allows few deductions. For FY 2025-26 it gives a standard deduction of ₹75,000 to salaried people and pensioners, and a rebate that brings the tax to nil on income up to ₹12 lakh (not counting special-rate income such as capital gains).
If you opt for the old regime, keep proofs for what you claim:
Employer contributions to NPS (section 80CCD(2)) are allowed under both regimes.
| Form | For |
|---|---|
| ITR-1 (Sahaj) | Resident individuals with income up to ₹50 lakh from salary or pension, house property, interest and other sources, and small long-term gains on listed shares or equity funds (up to ₹1.25 lakh) |
| ITR-2 | Individuals and HUFs with capital gains beyond ITR-1's limits, foreign income or assets, or income over ₹50 lakh, but no business income |
| ITR-3 | Individuals and HUFs with income from a business or profession |
| ITR-4 (Sugam) | Residents with presumptive business or professional income and total income up to ₹50 lakh |
Coming up: the Income-tax Act, 2025 applies from 1 April 2026, so from the 2026-27 tax year several forms are renumbered. Form 16, for example, becomes Form 130. Returns for FY 2025-26 are still filed under the old Act.
Prefer to hand it over? TaxQue's income tax return filing service checks your documents against your AIS before filing.
This article is published by TaxQue (ARB FinTech LLP) for general informational, educational, and business guidance purposes only. Tax laws, GST rules, MCA circulars, and judicial precedents are subject to frequent statutory revisions. This content does not constitute formal individualized tax, accounting, or legal counsel.
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