Documents commonly required for an income-tax return

An income-tax return is prepared from documents, not from informal estimates. Typical papers include PAN details, Form 26AS, Annual Information Statement (AIS), taxpayer information summary (TIS), Form 16 or 16A, bank statements, and, for business income, a trial balance or financial statements.

Residential status, heads of income, and disclosures in the applicable ITR form must match the facts. Where AIS and books differ, the difference should be understood before filing.

Due dates and form versions change with CBDT notifications. Confirm the rules for the relevant assessment year. This note is general information, not advice for a particular person.