According to section 139(1) of the Income Tax Act, 1961 in India, any individual whose total income during the previous year is greater than the maximum amount not chargeable to tax, are liable to file their income tax return (ITR).This article however focuses on the documents that are required to file income tax return.

Who should e-file income tax returns?

  • Assesses with a total sum of income for 5 Lakhs and above.
  • Individual/HUF who are resident with assets located outside India.
  • An assessee is required to furnish a honest report of audit as specified under the sections 10(23C) (IV), (v), (VI), 10A, 12A (1) (b), 44AB, 80IA, IB, IC, ID, JJAA, LA, 92E or 115JB of the Act. Respectively.
  • Any resident who has signing authority in any account located outside India is applicable for this .
  • A person who wants to claim relief under sections 90 or 90A deductions under section 91 of the act
  • All companies are required under this act to file income tax return.

Types of e-Filing OF ITR

  • Use of Digital Signature Certificate (DSC) to e-file the income tax return. It is compulsory to file IT forms using Digital Signature Certificate (DSC) by a chartered accountant.
  • If you e-file without DSC, ITR V form will be generated, which is then required to be printed, signed and submitted to CPC

You can file e-file income tax return by an E-return Intermediary (ERI) which can be with or without DSC


Gather these documents to e-file your revenue enhancement returns in India. However all the documents that have been listed here vary on an individual basis :

  1. PAN number

For the  Salaried Employees :

  1. Form 16 which is issued by the employer

Documents associated with interest financial gain

  • Bank statement/passbook for interest on bank account.
  • Interest profit-and-loss statement for fastened deposits.
  • TDS certificate issued by banks and ors .

Form 26AS

  • Form 26AS may be an outline of the taxes subtracted on your behalf and the taxes paid by you. This is often provided by the revenue enhancement Department.
  • It shows the  details of tax subtracted on your behalf by deductors, details on tax deposited by taxpayers and tax refund received within the twelvemonth. this kind are often accessed from the I-T Department’s web site.

Keep these documents at hand to say the subsequent expenses as deductions –

  • Your contribution to Provident Fund
  • Your children’s college fees
  • Life insurance premium payment
  • Stamp-duty and registration charges
  • Principal compensation on your loan
  • The maximum quantity which will be claimed below Section 80C has been modified to Rs.1,50,000 in FY 2014-15 from Rs.1,00,000 in FY 2013-14.

Other Investment Documents

  • Interest paid on housing loan. Interest on housing loan is eligible for tax saving upto Rs a pair of,00,000. this is often for a self-occupied house.
  • Education loan interest payments.
  • Stock commercialism statement. The stock trades that were created throughout the year is also taxed below financial gain.

Benefits of E-Filling ITR

  • More accurate
  • More prompt
  • Less time consuming
  • Accessibility to past data easily
  • Convenient
  • Confidential
  • Electronic banking
  • Proof of receipt
  • Easy to use
  • Not complex
  • No waiting in long lines

Related Topic: What is form 26AS? How to check your tax credit statement in 26AS?

What are the documents required to file ITR?
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