Individual ITR



1. Salaried Individuals

  • Form 16 (Part A & Part B) from employer(s)
  • Proof of exemptions/allowances (if applicable & opting for Old Regime):
  • HRA – Rent receipts / Rent agreement / Landlord PAN (if rent > ₹1 lakh p.a.)
  • LTA – Travel bills
  • Children education/hostel allowance – school/college receipts
  • Deduction proofs under Chapter VI-A (if applicable & opting for Old Regime):
  • LIC / PPF / ELSS / Mediclaim / Education loan interest / Donations (80G), etc.
  • Details of perquisites / ESOPs / retirement benefits (if applicable)
  • Bank statements
  • Home Loan repayment details (if applicable and opting for Old regime):
  • Loan sanction letter
  • Loan repayment schedule showing interest paid, principal repaid, and closing balance of loan on 31st March


2. If You Have Rent Income

  • Total rent received during the year
  • Address of property for which rent is received
  • Name and PAN of tenant


3. If You Have Capital Gains Income

A. If you have sold any land/building

  • Purchase deed of property sold
  • Sale deed of property sold
  • Details of cost of improvement incurred (if any)
  • If new property purchased, then purchase deed of the same
  • If purchase made from sale proceeds, details of reinvestment/exemption
  • If the land sold is rural agricultural land, then certificate that it is rural agricultural land

B. If you have sold shares, debentures, or mutual funds

  • Capital gains profit & loss statement received from broker


4. If You Have Business or Professional Income

  • Description of business/profession
  • Total gross income received
  • Total expenses with breakup (salary expense, rent expense, telephone expense, etc.)
  • Details of business assets
  • Loan repayment schedule of any loans taken for business (vehicle loan, FA loan, business loan, etc.)
  • Details of debtors and creditors
  • Details of unsecured loans (if any)
  • Details of other assets and liabilities


5. If You Have Other Source Income

  • Interest income (FD, RD, savings account)
  • Dividend income
  • Family pension income (if applicable)
  • Income from gifts received (if taxable)
  • Income from winnings (lottery, betting, etc.)
  • Interest on income tax refund (if any)
  • Any other income not covered above