Last reviewed: 6 August 2026. Update: the 31 July due date for ITR-1/2 has passed — belated returns remain open until 31 December 2026 (fee under Section 234F applies); ITR-3 and ITR-4 are due 31 August 2026. Half of a smooth ITR filing is having the right documents in front of you and reconciling them before you start. This checklist covers exactly what to gather for FY 2025-26, the due dates, the pre-filing reconciliation with AIS and 26AS, the regime comparison, and the final e-verification step.
At a glance
Documents to gather
- PAN, Aadhaar and bank account details for the refund.
- Form 16 (salary), and Form 16A for other TDS.
- Form 26AS and the Annual Information Statement (AIS).
- Bank and FD interest certificates; capital gains statements from brokers/AMCs.
- Proof of deductions - 80C, 80D, home-loan interest, donations.
- Details of other income, exempt income and, for residents, foreign assets.
Before you file
- Download and reconcile AIS and 26AS against your own records.
- Compare tax under both regimes and choose the lower.
- Select the correct ITR form for your income sources.
- File, then e-verify within the allowed window.
Due dates and late filing
The due date is 31 July 2026 for non-audit individuals and 31 October 2026 for audit cases. A belated return can be filed by 31 December 2026 with a fee, but you lose the ability to carry forward some losses - so filing on time is worth it.
Frequently asked questions
What documents do I need to file my ITR?
At minimum: PAN and Aadhaar, Form 16 from your employer, Form 26AS and AIS, bank interest and capital gains statements, proof of deductions, and details of any other income and foreign assets.
What is the ITR filing due date for FY 2025-26?
31 July 2026 for individuals not requiring audit, 31 October 2026 for audit cases, and 30 November 2026 for transfer-pricing cases. A belated return can be filed later with a fee.
Why should I download AIS and 26AS first?
They show the income and TDS the department already has on record. Reconciling them with your own data before filing prevents mismatch notices and missed income.
What deductions proof should I keep?
Evidence for 80C investments, 80D health insurance, home loan interest, donations and any other deductions you claim - especially important if you use the old regime.
Do I need to compare tax regimes before filing?
Yes. Compute your tax under both the old and new regime and choose the lower; business taxpayers opting for the old regime must file Form 10-IEA.
What if I have capital gains or foreign income?
Keep broker and mutual-fund capital gains statements and, for residents, details of all foreign assets and income - these must be reported and often need ITR-2 or ITR-3.
Is e-verification part of filing?
Yes. After submitting, you must e-verify the return within the allowed window, or it is treated as not filed.
What if I miss the due date?
You can file a belated return by 31 December 2026 with a late fee, but you lose some benefits such as carrying forward certain losses.
We gather and reconcile your documents, pick the right form and regime, and file and e-verify.
Income Tax FilingIncome Tax Notice ManagementTalk to CA Somesh Chandak & Associates - we handle your ITR from documents to e-verification.
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