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ITR for salaried individuals

Salary, pension, interest and other income

  • PAN and Aadhaar (linked)
  • Form 16 from employer (Form 130 from tax year 2026-27)
  • Salary slips, if Form 16 is not available
  • Bank statements of all accounts for the full year
  • Interest certificates for savings, FDs and recurring deposits
  • Details of any other income: rent, dividends, freelance or part-time work
  • For the old tax regime: LIC, PPF, ELSS, tuition fee and home loan principal receipts
  • Health insurance premium receipts
  • Home loan interest certificate
  • Rent receipts and landlord's PAN (rent above ₹1 lakh a year)
  • Donation receipts
  • Income tax portal login, or permission for us to download AIS, TIS and Form 26AS

ITR with capital gains

Shares, mutual funds, property or gold sold during the year

  • Everything in the salaried checklist
  • Capital gains statement from your broker (equity, F&O, intraday)
  • Consolidated account statement (CAS) for mutual funds
  • Property sale deed and purchase deed
  • Bills for cost of improvement on the property
  • Stamp duty value of the property sold
  • Proof of reinvestment for exemption: new house, capital gains bonds, or capital gains account deposit
  • Gold or jewellery purchase and sale bills
  • Details of crypto or other virtual digital asset transactions

ITR for business or profession

Proprietors, professionals and presumptive taxation

  • PAN, Aadhaar and GST registration (if any)
  • Bank statements of all business and personal accounts
  • Sales and purchase details, or the Tally / accounting data
  • GST returns for the year (GSTR-1, GSTR-3B)
  • Expense bills and vouchers
  • Loan statements and interest certificates
  • Bills for fixed assets bought during the year
  • Closing stock details
  • Debtors and creditors list at year end
  • Previous year's ITR and balance sheet
  • For the old tax regime: investment and insurance receipts

Tax audit

Businesses and professionals liable to tax audit

  • Tally backup or complete books of account
  • Bank statements and bank reconciliation for all accounts
  • GST returns and GSTR-2B reconciliation
  • TDS returns, challans and Form 26AS
  • Loan confirmations and statements of all loans taken and given
  • Fixed asset register with purchase bills
  • Stock statement and valuation method
  • Debtors and creditors list with confirmations
  • Cash book and details of cash payments above the limit
  • Payments to relatives and related parties
  • Details of MSME suppliers and payment dates
  • Previous year's audit report and financial statements

GST registration

New registration for proprietor, firm, LLP or company

  • PAN of the business, and PAN and Aadhaar of the proprietor, partners or directors
  • Passport-size photographs of the proprietor, partners or directors
  • Proof of business address: electricity bill or property tax receipt
  • Rent agreement and owner's NOC, if the premises are rented
  • Bank statement or cancelled cheque of the business account
  • Partnership deed, or LLP / company incorporation certificate
  • Authorisation letter or board resolution for the authorised signatory
  • Mobile number and email ID for OTP verification
  • Main goods or services you deal in

Project report and bank loan

New loan, CC/OD limit or renewal

  • KYC of promoters: PAN, Aadhaar, photographs
  • Udyam registration certificate and GST registration
  • Short note on the business and the purpose of the loan
  • Cost of the project and quotations for machinery or equipment
  • Last 3 years' ITR and financial statements
  • Last 12 months' bank statements
  • Statements of existing loans
  • GST returns for the last 12 months
  • Stock and debtors statement
  • Property documents for collateral security

Monthly TDS and GST

For businesses we handle monthly compliance for

  • Sales invoices and purchase bills for the month
  • Bank statements for the month
  • Payments to contractors, professionals, rent and commission, with the payee's PAN
  • Salary sheet for the month
  • Details of goods or services received from unregistered suppliers
  • Debit and credit notes issued or received

These are general lists. Depending on your case we may ask for a few more documents, or fewer. Send them on WhatsApp at 93955 03655 or email [email protected].

Mohit Man Mohan Mittal & Co., Chartered Accountants — Khanapara, Guwahati. Need professional assistance with compliance, filings or assessments?