To file your ITR you need your PAN and Aadhaar (linked), Form 16 if you are salaried, Form 26AS and your AIS from the e-filing portal, bank statements and interest certificates, and, only if you claim deductions under the old regime, proofs such as rent receipts, insurance premiums and investment receipts. You don't attach any of them to the return, but you must keep them in case the department asks. For FY 2025-26 (AY 2026-27), the 31 July and 31 August due dates have passed: you can still file a belated return by 31 December 2026, and revise a return until 31 March 2027.
Last checked 17 October 2026 against incometax.gov.in and the Finance Bill 2026 memorandum. This is general information, not tax advice. For your own case, use the e-filing portal or ask a tax professional.
The documents checklist
The Income Tax Department lists these for ITR-1 and ITR-4: Form 16, Form 16A, Form 26AS, AIS, pay slips, bank statements, housing loan interest certificates, rent receipts and rental agreement, donation receipts, and investment and premium receipts such as LIC. Here is the same list sorted by who needs what.
| If you are | Keep these ready |
|---|---|
| Everyone | PAN and Aadhaar (linked to each other), your bank account details, Form 26AS and your AIS (Annual Information Statement), bank statements or passbook, interest certificates for savings and fixed deposits, and Form 16A for any tax deducted on income other than salary |
| Salaried or pensioner | Form 16 from each employer (your employer gives it at the end of the financial year), pay slips, and, if you claim them under the old regime, rent receipts and rental agreement for HRA, home loan interest certificate, and receipts for investments, insurance premiums, tuition fees and donations |
| Freelancer or small business | Your receipts, bank statements and invoices to work out income, plus everything in the "Everyone" row. ITR-4 is an optional, simpler form if you declare presumptive income (sections 44AD, 44ADA, 44AE); otherwise you file ITR-3. To pick the old regime you file Form 10-IEA before the due date |
| Sold shares or mutual funds | The capital gains statement (a summary or profit and loss statement of your share and securities sales) from your broker or fund house. Short-term gains, or long-term gains under section 112A above ₹1,25,000, mean you can't use ITR-1. To claim a loss from an earlier year, the ITR-V of that year |
| Rent from a house | Rent received, municipal tax paid and home loan interest certificate. From AY 2026-27, ITR-1 can report up to two house properties |
| NRI | Work out your residential status first (it depends on days spent in India). Non-residents can't use ITR-1; they file ITR-2, or ITR-3 with business income. Keep Form 16 or 16A for Indian income and check Form 26AS and AIS. If you claim credit for tax paid abroad, Form 67 is filed by the due date |
Sources: incometax.gov.in ITR-1, ITR-2 and ITR-4 FAQs and the AY 2026-27 pages for salaried, business and non-resident individuals, checked 17 October 2026.
Nothing is attached, so keep everything
ITR forms are "annexure-less": you type in the figures, and you don't upload Form 16 or investment proofs. The department says you still need to keep these documents, because you may have to produce them in an assessment or inquiry. For how long to keep them, and where, see where to keep copies of your important documents.
Before you start: match Form 16 with AIS and Form 26AS
Form 26AS shows tax deducted or collected in your name. The AIS adds more: financial transactions reported to the department by banks and others (SFT information), tax payments, refunds or demands, and other information. Both are on the e-filing portal after you log in. The department's advice is to download both, check the tax deducted against Form 16 and your bank's certificates, and ask your employer, bank or deductor to fix anything that doesn't match before you file.
Key dates for FY 2025-26 (AY 2026-27)
| What | Date | Note |
|---|---|---|
| ITR-1 and ITR-2 (no business income, no audit) | 31 July 2026 | Passed. File a belated return instead |
| Business or profession, accounts not audited (ITR-3, ITR-4) | 31 August 2026 | New this year: moved from 31 July by the Finance Act 2026. Passed |
| Accounts audited | 21 November 2026 | Was 31 October; CBDT extended it on 28 September 2026 and said a formal order would follow |
| Belated return (missed the due date) | 31 December 2026 | Late fee up to ₹5,000, plus interest on any tax due |
| Revised return (fix a mistake) | 31 March 2027 | New this year (was 31 December). A fee applies if you revise after 31 December 2026 |
| Verify your return | Within 30 days of filing | Otherwise the verification date counts as the filing date, and an unverified return is invalid |
Sources: Memorandum to the Finance Bill 2026; incometax.gov.in ITR-1 FAQ (revised return, fees) and ITR-4 FAQ (31 August); ITR user manual (30 days); CBDT announcement of 28 September 2026 as reported by News On AIR. Checked 17 October 2026. Dates can be extended: check the e-filing portal before you rely on one.
Two changes this year are worth knowing. Freelancers and small businesses without an audit got an extra month (31 August instead of 31 July). And the revised return window now runs to 31 March, three months after the belated return deadline. The Budget memorandum gives the reason: before, someone who filed a belated return at the last minute had no time left to correct it.
If you revise between 1 January and 31 March 2027, section 234I charges a fee: ₹1,000 if your total income is up to ₹5 lakh, ₹5,000 otherwise.
Old vs new tax regime: what each gives you
The new regime is the default since AY 2024-25. You can choose the old regime instead. The department sums it up like this: the new regime has lower rates with very few deductions; the old regime lets you claim various deductions and exemptions.
| FY 2025-26 | New regime (default) | Old regime |
|---|---|---|
| Tax-free slab (under 60) | Up to ₹4,00,000 | Up to ₹2,50,000 (₹3,00,000 at 60 to 79, ₹5,00,000 at 80 and over) |
| Rates (under 60) | 5% from ₹4 lakh, 10% from ₹8 lakh, 15% from ₹12 lakh, 20% from ₹16 lakh, 25% from ₹20 lakh, 30% above ₹24 lakh | 5% from ₹2.5 lakh, 20% from ₹5 lakh, 30% above ₹10 lakh |
| Rebate under section 87A (residents) | Up to ₹60,000 if taxable income is not over ₹12,00,000 | Up to ₹12,500 if taxable income is not over ₹5,00,000 |
| Main deductions | Very few: employer's NPS contribution (80CCD(2)), Agniveer Corpus Fund (80CCH), home loan interest on a let-out house (24(b)) | 80C up to ₹1,50,000 (PF, life insurance, tuition fees, home loan principal and more), extra NPS up to ₹50,000 (80CCD(1B)), health insurance (80D), home loan interest up to ₹2,00,000 on a self-occupied house, donations (80G), savings interest (80TTA) and others |
| Documents you need | Mostly income documents | Income documents plus proof of every deduction you claim |
| How to choose | Nothing to do | No business income: tick "opting out of new regime" in the ITR. Business income: file Form 10-IEA |
Health and education cess of 4% applies on top in both regimes, and surcharge above ₹50 lakh. Source: incometax.gov.in, Salaried Individuals for AY 2026-27 (updated 9 July 2026) and ITR-1 FAQ, checked 17 October 2026.
The timing catch. The department's page says that without business income you can switch every year, but in an ITR filed on or before the due date under section 139(1). With business income, Form 10-IEA also has to be filed before that due date, and switching back to the new regime is allowed only once in a lifetime. So if you are filing late this year, check whether the old regime is still open to you before you plan around it.
Which regime costs you less depends on your income and deductions. DocIt doesn't calculate this. A tax professional can compare both for you.
Which law applies this year
The return you file for FY 2025-26 (AY 2026-27) is under the Income-tax Act, 1961. The department's AY 2026-27 pages refer to the 1961 Act throughout, and the Budget memorandum says this year's changes to the 1961 Act apply to AY 2026-27.
The new Income-tax Act, 2025 applies from 1 April 2026, to the "tax year" 2026-27, whose return is due in 2027. It renumbers many sections, so you will see new section numbers in articles and next year's forms. For this year's return, Form 16 and the ITR use the old names (80C, 80D, 24(b)).
How to check your refund
A refund is the extra tax you paid, through TDS, TCS, advance tax or self-assessment tax, above what you owe. The department says processing starts only after you e-verify your return, and the money usually reaches your bank in 4 to 5 weeks.
- Log in to the e-filing portal (incometax.gov.in) with your user ID and password.
- Go to e-File, then Income Tax Returns, then View Filed Returns.
- Find the assessment year and open View Details. It shows the refund status and each step your return has been through.
If a refund fails, the department lists these reasons:
- Your bank account isn't pre-validated on the portal. This is now compulsory.
- The name on the bank account doesn't match your PAN.
- The IFSC code is wrong, or the account you gave is closed.
- Your PAN is inoperative because it isn't linked with Aadhaar.
Source: incometax.gov.in Refund Status user manual, checked 17 October 2026.
Common mistakes
- Not verifying the return. Filing is only half of it. You have 30 days to e-verify (Aadhaar OTP, net banking, a pre-validated bank or demat account, or a digital signature) or post the signed ITR-V. Verify late and the verification date becomes your filing date; never verify and the return is invalid.
- Skipping the AIS check. Interest from savings and fixed deposits is a common miss. If tax was already deducted, you still have to show the income and claim the TDS in your return.
- Choosing the wrong form. ITR-1 is only for residents with income up to ₹50 lakh and none of the excluded items, such as short-term capital gains, foreign assets or income, or being a company director. Use the portal's "Help me" option if unsure.
- Leaving the bank account unchecked. Pre-validate it on the portal and make sure the name matches your PAN, or the refund fails.
- Missing the due date. The department lists the consequences: a late fee, losses that can't be carried forward, and deductions and exemptions that are no longer available. The regime choice also has to be made by the due date (above).
- Throwing documents away after filing. Nothing is attached to the return, so your own copies are the only proof if a question comes later.
- Not checking pre-filled details. The portal pre-fills your PAN, address, contact and bank details. The department asks you to check them.
Sources: incometax.gov.in ITR-1 FAQ (precautions), ITR user manual, e-Verify FAQ, checked 17 October 2026.
Keep your tax documents ready for next year
We make DocIt, so read this part with that in mind. DocIt doesn't calculate tax, pick a regime, file your return or give tax advice, and it doesn't fetch or check anything from the tax department's sites. It helps with the part this guide keeps coming back to: having the right documents in one place when you file, and later if you're asked for them.
- A tax checklist: DocIt lists the documents usually needed for your return and shows which ones you've saved (India).
- One folder per year: your own folders up to three levels deep, for example Tax, then FY 2025-26, then Rent receipts.
- Scan or import: scan rent receipts and premium receipts with automatic edge detection and crop, or import the Form 16 and AIS PDFs you downloaded.
- Your PAN one tap away: once your PAN card is saved as a PAN card (by its name or the type you pick), the wallet copies its number for forms.
- Reminders: for a saved document with an end date, such as a health insurance policy, DocIt can remind you 30, 7 and 1 day before, once you turn reminders on.
- Private: files are encrypted on this phone. No sign-up and no ads.
The honest part: a scan on your phone is a copy you keep for yourself. If your phone goes, so does a copy kept only there, so keep a second copy somewhere else too.
DocIt is free on Google Play, on Android. The tax checklist is in the India version of the app.
PAN card: apply online and link Aadhaar · Which important documents to keep, and where · Where to keep copies of your important documents
Questions
What documents do I need to file ITR for the first time?
The same as everyone else: PAN, Aadhaar linked to your PAN, a bank account for the refund, your Form 26AS and AIS from the e-filing portal, and the documents for your income (Form 16 if you have a salary, interest certificates, a capital gains statement if you sold shares). You file on the e-filing portal, so you also need an account there. The portal's "Help me" option suggests which ITR form fits you.
Which documents do I need under the new tax regime?
Fewer. The new regime allows very few deductions, so you usually don't need rent receipts or proof of 80C investments to file. You still need Form 16, Form 26AS, AIS, bank statements and interest certificates, because those show your income and the tax already deducted.
Was the ITR filing last date extended for AY 2026-27?
For audit cases, yes: CBDT moved their due date from 31 October to 21 November 2026. The announcement we found covers audit cases only. For ITR-1 and ITR-2 the due date was 31 July 2026, and for non-audit business cases 31 August 2026. If you missed those, you can still file a belated return by 31 December 2026.
Can a belated return be revised?
Yes. A revised return can correct an original or a belated return. For AY 2026-27 you can revise until 31 March 2027, so even a return filed late in December can still be fixed, with a fee of ₹1,000 (total income up to ₹5 lakh) or ₹5,000 if you revise after 31 December.
In how many days does an ITR refund come?
The Income Tax Department says it usually takes 4 to 5 weeks, counted from when you e-verify the return, because processing starts only after verification. If it hasn't come by then, check your email and the portal for an intimation about a mismatch, and check the refund status.
Sources
Checked on 17 October 2026.
- Income Tax Department: Salaried Individuals for AY 2026-27 (updated 9 July 2026)
- Income Tax Department: Individual having income from business or profession for AY 2026-27 (updated 18 August 2026)
- Income Tax Department: Non-Resident Individual for AY 2026-27 (updated 30 June 2026)
- Income Tax Department: Senior and Super Senior Citizens for AY 2026-27 (updated 29 May 2026)
- Income Tax Department: ITR-1 FAQs (documents, precautions, revised return, section 234I fee)
- Income Tax Department: ITR-4 FAQs (due date 31 August 2026, Form 10-IEA)
- Income Tax Department: ITR-2 FAQs (documents for capital gains)
- Income Tax Department: ITR user manual (30-day verification)
- Income Tax Department: e-Verify return FAQs
- Income Tax Department: Refund Status user manual
- Union Budget 2026-27: Memorandum explaining the Finance Bill 2026 (due dates, revised return)
- Union Budget 2026-27: Finance Bill 2026 (section 234I fee)
- News On AIR: CBDT extends return deadline for audit cases to 21 November (29 September 2026)