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
| Document | Format | Max Size |
|---|---|---|
| ITR filing | Online (portal) or JSON via offline utility | Portal auto-handled |
| Form 16 / 26AS / AIS | PDF (download from portal) | N/A — kept for records |
| Investment proofs | Scanned 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