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Knowing about the documents required for filing ITR well in advance helps you file your returns hassle-free. The IT Department has already streamlined the process by providing pre-filled ITR forms. You can file your ITR online or download the required form and upload it on the portal after completing it. 

Although you have pre-filled information, you must cross-check all details to avoid making errors when filling out these forms. So, have a look at some of the essential documents required for Income Tax Return filing.

Common Documents Required

To proceed with the tax filing process in India, you need these basic documents:

• PAN card
• Aadhaar card
• Bank account details
• TDS certificates
• Challans of tax payment
• Investment proofs for tax deductions

Here are some of the most essential documents required for filing ITR. 

PAN Card

One of the most important documents required for ITR filing is your PAN card. This is your identity proof, and you need to have it when filing your returns.

Form 16

This is a TDS certificate offered by your employer containing the following details:

• Total tax deducted at source
• Total income earned
• Tax-saving investments 

This is the main basis for filing your returns. Submitting Form 16 is mandatory if your employer has deducted tax on your behalf during a particular assessment year. This form contains two parts, which you can download from the IT portal. 

Salary Slips

As a salaried taxpayer, your salary slip is one of the important documents required for ITR filing. You need to submit the latest copies, as they contain the following essential details:

• Transport allowance
• House rent allowance
• Any other applicable allowance

Form 16A

Collect Form 16A from the bank where you have booked your fixed deposit. This form is applicable if you are earning an interest income of above ₹40,000 or ₹50,000 (in the case of senior citizens) from an FD during a financial year.

If your interest income exceeds a certain limit, the bank deducts tax on it. In such cases, the bank needs to submit Form 16A. 

Form 26AS

This document acts like a passbook detailing the total taxes deposited and deducted against your PAN. You can download the document from the income tax website and verify the information. Checking the information is crucial, as you can only claim a refund if Form 26 reflects a tax refund or deposit.

Aadhaar Card

Quoting your Aadhaar number is crucial when filing returns u/s 139AA of the IT Act. In case you don’t have a number but have applied for an Aadhaar card, you can quote the enrolment number on your ITR form.

Documents Required in Case of Salary Income

If you are a salaried employee, here is the list of documents needed for Income Tax Return filing:

• PAN card
• Form 16 issued by the employer
• Salary slips
• Pension certificate
• Arrears in salary
• Withdrawal of PF
• Leave/gratuity encashment
• Bonuses

In addition, you need to gather information on the taxable allowance you receive and the exemption you avail on them and disclose it in the ITR form. Such allowances include house rent allowance, leave travel allowance and so on.

Documents Required for Tax-Saving Investments

To avail of tax deductions on investments under Section 80C of the Income Tax Act, you need slips and receipts for all the investments made for tax-saving purposes. The following types of investments qualify for tax deduction under this section:

• Public Provident Fund
• National Savings Certificate
• Unit-Linked Insurance Plan (ULIP)
• Equity-Linked Savings Scheme (ELSS)
• Investments in Life Insurance Corporation of India (LIC) schemes

Moreover, you require an account statement to claim tax deductions on home loan interest under the same section. For Sections 80CCD, 80D and 80E tax benefits, you need an investment statement for the National Pension Scheme, medical insurance details and an education loan statement, respectively. To file Section 80G tax exemption details in ITR, you must have donation receipts ready.   

Being informed about the process and the essential documents help you file your returns without delay on or before 31^st July of a particular financial year. 

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FAQs on Documents Required for ITR Filing

Is it necessary to file an ITR?

Yes, filing an ITR is mandatory for all taxpayers in India per the Income Tax Act of 1961.

What are the documents required for proof of income in India?

Some documents accepted as proof of income include:

• Salary certificate
• Form 16 given by the employer
• Income tax return
• Income certificate

What are the documents required to file income tax returns online?

Here are a few essential documents required for filing ITR:

• PAN card
• Aadhaar card
• Form 16
• Form 16A
• Form 26AS

Can I file my ITR myself online?

Yes. You can file your returns online as a registered user on the e-filing portal. You can also download the common offline utility and file your returns offline. 

Is a salary slip required for ITR filing?

Yes. Apart from relevant documents, such as Form 26AS and Form 16, it is mandatory for salaried taxpayers to provide salary slips when filing ITR.

Do we need to submit proof for ITR?

No. There is no need to submit proof for ITR.

Is a PAN card mandatory for ITR?

Yes. Having a PAN card is mandatory when filing your returns.

You can claim an income tax refund online when you pay tax in excess. This can happen in two scenarios:

• When the advance tax you pay is higher than your liability
• When the TDS (Tax Deducted at Source) is higher than your actual tax

Generally, refund claims for the former are more common. This is why knowing how to claim an income tax refund for excess TDS is essential. Read on to know when and how you can get a TDS refund. 

What is a TDS refund?

Let us start by knowing what is tax refund in terms of TDS. This happens when you have paid a higher tax amount, as TDS, than your actual tax liability. For example, say you have paid ₹50,000 as tax deducted at source, but your actual tax liability is only ₹40,000. In this case, you can be eligible for a tax refund. 

Given that TDS is deducted in advance, you only know about your actual refund amount when you file your income tax return. Do note that income tax refund above ₹50,000 may be subject to additional scrutiny to verify your details.

When can you claim a TDS refund?

As mentioned, you are eligible for a TDS income tax refund online or offline when you have paid extra tax. The circumstance for this refund claim generally occurs in two scenarios:

1. Your employer has deducted more TDS from your salary
2. The financial institution where you have an FD has deducted TDS on interest earned if it exceeds ₹40,000 or ₹50,000, whichever is applicable

In any case, you can file a claim for a refund only when the amount of tax you have paid is more than what your actual tax amount comes to. Keep in mind that if the tax you have paid is less than the actual amount, you must pay the difference at the time of return filing.

How to claim a TDS refund?

If you have wondered how to claim an income tax refund for TDS, the answer is simple – file your income tax return. TDS refunds are available only when you file your income tax return, verifying that you have a lower tax liability. 

To file your income tax return and, subsequently, your refund claim, visit the official income tax department website and follow these steps:

• Register and/or log in to your account
• Select the applicable ITR form
• Fill in the details of your income
• Submit your income tax return
• E-verify your return online or offline

When you file your return, you can check whether you are eligible for a tax refund. If eligible, the income tax department will issue the refund after processing your return.

How to check the TDS refund status?

You can check the status of your TDS income tax refund online through two websites. The first is through the official income tax department website and the second is the NSDL website. Log in and navigate to the tax refund section available on both websites.

On the income tax department website, the section will be available under the ‘View File Returns’ option. On the NSDL website, you must visit the ‘Status of Tax Refunds’ under the ‘Services’ section.

When will the TDS refund be credited?

The time it takes for a tax refund to reflect in your account depends on the time the income tax department takes to process and verify your income tax return. Generally, the refund can take a few weeks or months to process. 

Remember that you are eligible to receive interest if there is a delay in the credit of your tax refund. As per income tax rules, you can get a simple interest rate of 6% on your refund amount. However, you will not receive the interest if the refund amount is less than 10% of your tax liability.

Now that you know what is tax refund for TDS and how to claim it, be sure to file your returns on time. When filing your income tax return, claim all the applicable deductions, such as those under section 80C and more. Watch out for less common deductions like the ones you can get when a personal loan is availed for specific reasons.

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FAQs on TDS refund claim

What is the refund of tax?

A refund of tax or tax refund is applicable when the taxes you have paid during a financial year are higher than your actual tax liability. For example, if you have paid ₹15,000 in taxes but your actual liability comes to ₹10,000, you are entitled to a tax refund.

How to get an income tax refund?

To get your income tax refund online, you can file your tax return on the official income tax filing website before the due date. When filing the return, you will automatically see whether you are eligible for a refund. If you are, the refund will be credited to your account after processing your income tax return.

How to apply for a TDS refund?

You must file your income tax return to make a TDS refund claim. After that, you will automatically see the refund amount you are eligible for. The refund will get credited to your account after the income tax department processes your return.

Is tax refund taxable income?

No, the income tax refund you get is not taxable. However, if applicable, the interest received on the refund is taxable.

Why have I not received an income tax refund?

You may not have received your income tax refund for numerous reasons. These can include delayed processing, incorrect details, discrepancies in the return, or technical errors. You can check the status to know the exact reason why the refund is delayed.

How much TDS can be claimed?

The amount of TDS refund you can claim depends on the difference between your tax liability and the amount you already paid as tax.

Who is eligible for a TDS refund?

Taxpayers who have paid TDS above their total tax liability can claim a refund. For example, if you have paid a TDS of ₹10,000, but your total tax liability is ₹7,000, you are eligible for a refund of ₹3,000.

When can I claim a TDS refund?

You can claim a TDS refund when your total tax payable exceeds the tax you have already paid to the government.

What is the fee for TDS return?

If you delay filing your TDS return, you will be subject to a penalty of ₹200/day until you file the return.

What percentage is TDS?

The TDS rate applicable depends on numerous factors, such as the product/service on which it is deducted and whether you have a PAN card. You can check your TDS deductions via Form 26AS, available on the income tax department website.

How much interest is free from TDS?

If the annual interest you earn from a bank/financial institution is below ₹40,000 (₹50,000 for senior citizens), then TDS does not apply.

To declare earned income and pay the applicable tax to the Income Tax Department, every taxpayer has to file one of the seven types of Income Tax Return forms within the prescribed due date. These ITR forms contain the taxpayer’s income, expenses and other essential tax details, helping the Department and the taxpayer calculate and assess the tax liabilities easily. 

The ITR form that you need to file depends on your total income, source of income and your category. Filing the returns on time helps avoid the penalties levied for delayed returns and also aids in claiming tax refunds. 

To understand these forms and which ITR form you need to choose, read on. 

An Overview of Seven Types of ITR Forms

Here are the highlights of different types of Income Tax Return forms: 

ITR-1 or the Sahaj Form

If you are a resident individual earning an income of less than or equal to ₹50 lakhs, you need to file this form. Here is a quick snapshot of its applicability:

• All individuals earning income from pension or salary
• Individuals dependent on the income from a single housing property (exemption on carry forward of losses from the previous year)
• Individuals with no income from business or capital gains
• Individuals earning an agricultural income of up to ₹5,000
• Individuals with income from other sources

However, if you are a non-resident Indian or earning income from multiple house properties, you are not eligible to file ITR-1.

ITR-2

ITR-2 is one of the types of Income Tax Return forms that specifically suit all individuals and HUF entities falling under the following applicability parameters:

• If your income exceeds ₹50 lakhs
• If your income is generated through capital gains, multiple properties, salary, pension, crypto (recorded as capital gains) and other sources
• If your agricultural income exceeds ₹5,000
• If you earn income from foreign assets
• If you are an Individual Director in a company
• If there are a tax deduction u/s 194N
• If you are a resident not ordinarily resident (RNOR) and non-resident

If you are an individual with income from Business or Profession, you cannot file ITR-2. You will have to file from other applicable ITR forms.

ITR-3

This type of ITR form is exclusively suited for HUF entities and individual taxpayers meeting the required eligibility criteria:

• Earning income from any profession or business
• Generating income by being a partner in a firm
• Earning income from investments via unlisted equity shares
• Generating income as a director of the company
• Earning income from house/property, pension/salary and other sources

Simply put, HUFs or individuals not eligible for ITR-1, 2 and 4 should file ITR-3.

ITR-4 or the Sugam Form

Wondering which ITR form to file as a business owner or professional earning up to ₹50 lakhs? The answer is the Sugam Form. Here is the applicability of this ITR form for individuals, HUFs and partnership firms (other than LLPs):

• Taxpayers who have opted for the presumptive tax scheme under Sections 44ADA, 44AD and 44AE of the Income Tax Act 1961
• Taxpayers generating income from their business
• Taxpayers with no income through capital gains
• Taxpayers earning income applicable under ITR-1 (rent income for not more than one house property)
• Taxpayers generating income from sources within India

ITR-5

All trusts, business firms and other corporate entities must file their returns using this form. The following entities can file ITR-5:

• Artificial judicial persons
• Limited Liability Partnerships
• Association of Persons
• Body of Individuals
• Business trusts

ITR-6

This ITR form is ideal for companies to file their tax returns electronically. All companies that do not claim exemption as per Section 11 of the Income Tax Act can file this form.

ITR-7

All individuals and entities who need to file their returns under the following sections must choose file ITR-7:

• Section 139(4A): Individuals generating income from property or other assets for charity/trust/religious purposes
• Section 139(4B): Political parties with income exceeding the maximum amount of income not chargeable without the application of Section 194A
• Section 139(4C): Scientific research associations, hospitals and medical institutions, universities and other educational institutions and media agencies 
• Section 139(4D): Educational intuitions that are not required to furnish income or losses
• Section 139(4E): Business trusts that are not required to furnish income or losses
• Section 139(4F): An investment fund referred to in Section 115UB of the Income Tax Act of 1961

Which ITR Should You File?

Here is a tabular overview of which type of Income Tax Return form you need to file:

Type of Form	Eligible for	Source of Income
ITR-1	Resident Individuals and HUFs	Salary, Rent from House Property and Income from Other Sources
ITR-2	Individuals and HUFs	Salary, Rent from House Property, Income from Capital Gains, Foreign Assets and Other Sources
ITR-3	Individuals, HUFs and partners in a firm	Salary, Rent from House Property, Income from Capital Gains, Business or Profession, Foreign Assets and Other Sources
ITR-4	Individuals, HUFs and Firms	Salary, Rent from One House Property, Income from Business or Profession (Under Presumptive Tax) and Other Sources
ITR-5	Partnership Firm or LLP	Rent from House Property, Income from Capital Gains, Business or Profession, Foreign Assets and Other Sources
ITR-6	Company	Rent from House Property, Income from Capital Gains, Business or Profession, Foreign Assets and Other Sources
ITR-7	Trusts, Political Parties, Hospitals, Media Agencies and Educational Institutions	Rent from House Property, Income from Capital Gains, Business or Profession, Foreign Assets and Other Sources

Why Should You File ITR?

You should file an ITR within the predetermined date for the following reasons:

• Filing ITR is legally binding on eligible taxpayers 
• It is essential to claim a tax refund 
• You need to furnish ITRs if you want to apply for visas or loans
• You cannot carry forward the loss under capital gains from profession/business unless you file ITR on time

Having clarity about these ITR forms helps you file the right form during an assessment year, avoiding the hassles of going through the process again. Similarly, you need to be aware of the various tax benefits you can earn through investments and loans. Knowing the essential details can help you claim tax exemptions and save money.

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FAQs on Types of ITR

Which ITR to file for a salaried person?

ITR-1 or the Sahaj form is ideal for a salaried person earning income below ₹50 lakhs and ITR-2 when earning income above ₹50 lakhs.

Which ITR to file for generating income from salary and share trading?

The right form to file if you earn a salary and make capital gains from share trading is ITR-2.

What are the different types of ITR filing?

There are seven different types of forms to file, out of which the first four apply to individuals and the rest to companies, trusts and other entities.

What are the types of ITR forms?

The seven types of Income Tax Return forms include the following:

• ITR-1 (Sahaj)
• ITR-2
• ITR-3
• ITR-4 (Sugam)
• ITR-5
• ITR-6
• ITR-7

What is ITR-1 vs ITR-2?

ITR-1 is applicable for individuals earning income below ₹50 lakhs, while ITR-2 is ideal for individuals generating income above ₹50 lakhs.

Which one to select: ITR-1 or ITR-4?

If you are an individual earning income of up to ₹50 lakhs, you need to file ITR-1. On the other hand, if you are running a business generating an income of up to ₹50 lakhs, ITR-4 is the form you need to file. 

Who can file ITR-1?

All individual taxpayers and members of HUF earning an income of less than ₹50 lakhs a year can file ITR-1.

Who will file ITR-2?

All individual taxpayers and members of HUF earning an income exceeding ₹50 lakhs can file ITR-2.

Who can file ITR-3?

All individual taxpayers and members of HUF who are operating as partners in a firm generating income without conducting any business can file ITR-3.