Income Tax Return (ITR-1) Documents Required (Complete List)

ITR-1 is annexure-less — you don't attach anything while filing. But you need these documents handy to enter the correct numbers and to keep for future scrutiny if the department asks.

Required Documents

Identity & Basic

  • PAN Card — must match name and DOB in the ITR
  • Aadhaar Card — linked to PAN and to active mobile (for e-verification OTP)
  • Active mobile number registered with Aadhaar or bank
  • Valid email ID linked to PAN profile

Income Proofs

  • Form 16 from every employer (Part A shows TDS, Part B shows salary breakup)
  • Form 26AS — download from incometax.gov.in → e-File → View Form 26AS
  • AIS (Annual Information Statement) and TIS (Taxpayer Information Summary)
  • Bank statements / passbook entries for savings interest, FD interest, RD interest
  • Interest certificates from banks for FDs and savings (most banks issue these free)
  • Dividend statements from AMC / broker if you earned dividends
  • Rent receipts (if you received rental income) or rent agreement for tenant

Deduction Proofs (Old Regime Only)

  • 80C: PPF passbook, ELSS statement, LIC premium receipts, home loan principal, tuition fees, NSC
  • 80D: health insurance premium receipts (self, family, parents)
  • 80CCD(1B): NPS contribution receipts (up to Rs. 50,000 extra)
  • 80E: education loan interest certificate
  • 80G: donation receipts (must have PAN of donee)
  • HRA: rent receipts + landlord PAN (if rent above Rs. 1 lakh/year)
  • Home loan interest certificate from bank (for Section 24)

Who Cannot File ITR-1

  • Non-residents and RNOR (Resident but Not Ordinarily Resident)
  • Anyone with total income above Rs. 50 lakh
  • Anyone with business or professional income (use ITR-3 or ITR-4)
  • Anyone with more than 2 house properties
  • Anyone with capital gains beyond LTCG u/s 112A up to Rs. 1.25 lakh
  • Anyone with foreign income, foreign assets, or signing authority in foreign accounts
  • Anyone with agricultural income above Rs. 5,000
  • Directors of a company, or holders of unlisted equity shares
  • Anyone carrying forward or bringing forward any loss

For Refund / Tax Payment

  • Pre-validated bank account with IFSC (for refund credit)
  • Challan 280 receipt (if self-assessment tax paid before filing)
  • TDS certificates for income other than salary (e.g., 16A for FD interest)

File Format & Size Rules

DocumentFormatMax Size
ITR filingOnline (portal) or JSON via offline utilityPortal auto-handled
Form 16 / 26AS / AISPDF (download from portal)N/A — kept for records
Investment proofsScanned PDF / JPG (kept for records)N/A — no upload

Tips to Avoid Document Rejection

  • Download AIS, TIS, and Form 26AS from incometax.gov.in before starting — reconcile every income entry
  • Pre-validate your bank account at least 2-3 days before filing so refund doesn't bounce
  • Link PAN with Aadhaar (mandatory) — unlinked PANs are inoperative and cannot file
  • Compare old vs new tax regime on the portal calculator before locking in
  • Keep soft copies of all proofs for 6 years — that's the scrutiny window
  • File at least a week before the deadline — portal slows down near 31 July
  • Verify the ITR within 30 days of submission — otherwise it's treated as not filed
  • If you have any capital gain, foreign asset, or business income, use ITR-2/3/4 instead — not ITR-1
Follow the Step-by-Step Guide