Tax Filing Checklists

PAN Card

Quoted on all ITR forms

Passport

Proof of NRI status / DTAA treaty

Aadhaar Number

Required for e-filing & e-verification

Overseas bank account details

Mandatory for foreign assets / DTAA offset

Bank account details (A/c no., IFSC)

Previous year ITR acknowledgement (ITR-V)

Linked mobile number for OTP

Form 16 — Part A (TDS summary from TRACES)

From every employer in the FY

Appointment / increment letter

Needed if salary reconstruction required

Form 16 — Part B (salary breakup)

Allowances, perquisites, deductions

Arrear breakup statement

For relief under Sec 89 on received arrears

Form 12B — income from previous employer

Required if you changed jobs mid-year

Gratuity / leave encashment certificate

Exempt amount computation from employer

Salary slips (April to March)

Form 26AS — Annual TDS credit statement

Download from incometax.gov.in

TIS (Tax Information Summary)

Aggregated view across all reporting entities

AIS (Annual Information Statement)

Primary document — verify all entries before filing

Demand notice / intimation u/s 143(1)

For reconciling outstanding demand

Advance tax challans (ITNS 280)

BSR code, serial no., amount

Previous year tax challans

Verify prepaid taxes carried forward

Self-assessment tax challan

PPF passbook / annual statement

Max ₹1.5 lakh combined under 80C

ULIP / Sukanya Samriddhi / SCSS passbook

Eligible if contributions made in FY

ELSS / tax-saving MF investment statement

Preventive health checkup receipt

Up to ₹5,000 (within ₹25k/₹50k cap)

LIC / insurance premium receipt

Disability certificate (Form 10-IA)

80U: self; 80DD: dependent disabled relative

Home loan repayment certificate

Principal (80C) + Interest (24b ₹2L)

House rent receipts (if no HRA from employer)

Children's tuition fee receipts

Medical treatment bills — specified diseases

Specialist certificate required

NPS Tier-I contribution statement

Additional ₹50k under 80CCD(1B)

Health insurance premium receipt

Self ₹25k; senior parents ₹50k

Education loan interest certificate

Donation receipt with 80G certificate

FD/savings interest certificates

Monthly rent receipts

Revenue stamp if rent > ₹5,000/month

Property tax receipt of landlord

Strengthens claim if landlord PAN unavailable

Landlord's PAN

Mandatory if annual rent > ₹1 lakh

Utility bills in landlord's name

Rent agreement / Leave & Licence

Recommended for audit safety

Society maintenance receipts

To distinguish maintenance from rent

Bank transfer proof of rent payments

Capital gains statement from broker / AMC

Listed equity, equity MF

Cost of improvement receipts (for property)

Admissible to reduce taxable capital gain

ESOP / RSU exercise & sale details

Indexed cost working / CII chart reference

CII used for LTCG on non-listed assets

Property sale deed + purchase deed

Stamp duty, brokerage, improvement cost

Demat holding statement (opening & closing)

For reconciling broker statement

Section 54 / 54F reinvestment proof

Foreign asset schedule (Schedule FA)

Mandatory if foreign investments / bank accounts exist

FD / RD interest certificates (all banks)

AIS also reports this — amounts must match

Agricultural income certificate / receipts

Exempt but disclosed for rate purposes

Rental income details (rent, municipal tax paid)

Partnership firm share of profit / loss

Profit exempt; interest/salary on 40% basis taxable

Dividend income — verify against AIS entry

Commission income agreements

Freelance income invoices

Royalty income agreements / receipts

PAN of entity / proprietor

Import Export Code (IEC) from DGFT

Aadhaar of proprietor / partners / directors

FSSAI / Drug / Professional licence

Food, pharma, professional firms

GST Registration Certificate

Previous year ITR with computation

Useful to compare opening figures

MSME / Udyam registration certificate

Trade licence / Shops & Establishment certificate

Certificate of Incorporation (companies / LLP)

MOA / AOA (companies) or LLP Agreement

Partnership Deed

Profit & Loss Account (April – March)

Mandatory: turnover > ₹1.5 Cr (goods) / ₹75L (services)

Cash flow statement

Mandatory for companies under IND-AS

Balance Sheet as on 31 March

Internal audit report

Companies with turnover > ₹100 Cr

All bank statements (full year, all accounts)

Stock audit report / valuation certificate

For businesses with significant inventory

Sales invoices / GST returns reconciliation

Cost audit report (Form CRA-3)

Only for notified industries above threshold

Purchase invoices and expense vouchers

Asset register for depreciation

Loan account statements (OD / CC / term loans)

Total gross turnover / receipts for the year

44AD: business ≤ ₹2 Cr; 44ADA: profession ≤ ₹75 lakh

Bank statement summary (turnover proof)

In case of scrutiny

Digital vs cash receipts split

6% on digital; 8% on cash receipts

Prior year history of opt-in / opt-out from 44AD

If opted out in any prior year, 5-yr regular books rule

Advance tax challans

Full advance tax by March 15 for 44AD

Actual profit workings vs presumptive comparison

Form 26AS — TDS deducted by clients

Form 16B — property TDS received (if sold property)

Form 16A — TDS certificates from parties

Contractors, professional receipts

Written communication re: TDS discrepancy

If buyer filed 26Q incorrectly

AIS verification for all reported income

TDS certificates from individual clients (194J)

For professional service providers

B2B invoices with GSTIN, invoice no., value, rate

Due: 11th of following month

SEZ supply details (with / without payment)

Zero-rated; LUT needed if without payment

B2C invoices — state-wise for interstate > ₹2.5L

Intrastate B2C in Table 7B

E-invoice IRN & QR codes

Mandatory if turnover > ₹5 Cr

Export invoices — shipping bill, port code

Zero-rated supply

Deemed export supply details

Supply to EOU / AA / EPCG holder

Credit / debit notes issued to customers

HSN / SAC summary of all supplies

6-digit HSN mandatory if turnover > ₹5 Cr

Advances received (no invoice yet)

E-way bills — reconcile with tax invoices

GSTR-2B (auto-generated ITC statement)

Available 14th — ITC only from GSTR-2B

GSTR-2A vs GSTR-2B gap analysis workings

Identifies unmatched supplier invoices

Purchase register / ITC ledger

Match line by line with GSTR-2B

Annual ITC utilisation tracker (IGST→CGST→SGST)

Ensures correct credit utilisation order

Blocked credits list (Sec 17(5)) — excluded

Motor vehicles, food, club membership, etc.

DRC-01 / DRC-01A notices (if any received)

Respond within 30 days

RCM (reverse charge) liability computed

Paid in cash — no ITC offset allowed

ITC reversal — exempt / personal use proportionate

GST payment challan (PMT-06)

Pay before filing GSTR-3B

Monthly GSTR-1 totals — outward supplies summary

Due: December 31

Turnover vs P&L revenue reconciliation workings

Accounts for unbilled, advance, adjustments

Monthly GSTR-3B totals — ITC and tax paid

Comparison with prior year GSTR-9

Useful to spot data entry errors

GSTR-2B annual aggregate ITC reconciliation

CA certificate for GSTR-9C (if turnover ≤ ₹5 Cr, voluntary)

Optional for smaller taxpayers

Differential tax payment via DRC-03

Pay differences before filing GSTR-9

HSN-wise summary of outward supplies

GSTR-9C Reconciliation Statement

If turnover > ₹5 Cr — CA-certified

TAN (Tax Deduction Account Number)

Apply online at tin-nsdl.com

Previous quarter TDS return acknowledgements

DSC of responsible person

TRACES password reset email / RPC letter

Needed if login issues

TRACES registration for Form 16 / 16A generation

Form 26QB / 27Q filing for non-residents

If payments made to non-residents

Challan ITNS 281 — TDS deposit proof

BSR code, serial no., amount — retain copy

Employee Form 12BB — investment declaration

Salary revision / increment letters

For pro-rated salary computation

Actual investment proofs submitted by employees

Collect by January 31 to finalise TDS

Joining / relieving letters (mid-year hires / exits)

Form 16 Part A — generated from TRACES

Issue to employees by June 15

Leave encashment / gratuity computation

Exempt amount per employer certificate

Form 16 Part B — employer-generated salary certificate

Combined with Part A

Perquisite valuation workings (car, housing, ESOPs)

Included in Part B of Form 16

24Q quarterly returns filed

Q1: Jul 31; Q2: Oct 31; Q3: Jan 31; Q4: May 31

Payroll / salary register for the year

Contractor agreements and POs (194C payments)

1% individual / 2% company; threshold ₹1L p.a.

Email / phone of deductees (for TRACES OTP)

Useful if deductee needs Form 16A re-download

Rent payment details (194I)

10% building/land; 2% plant/machinery; ₹2.4L p.a.

High-value payment details (> ₹50L in single payment)

Different TDS sections apply

Professional / technical fees (194J)

10% professionals; 2% technical; threshold ₹30k

Dividend payment list (194 / 194K)

Threshold: ₹5,000 per financial year

PAN of all deductees

Missing PAN → deduct at 20%

Form 15G / 15H received from deductees

NIL TDS declaration — retain copy

Form 16A — TDS certificates issued to parties

Issue within 15 days of quarterly return filing

Lower deduction certificate (Form 13) copies

Sale deed / agreement for property > ₹50 lakh

Buyer deducts 1% at source

Mutation / stamp duty paid receipt

Confirms property registration

Form 26QB filed within 30 days of payment

Registry receipt (IGRS / SRO acknowledgement)

Form 16B issued to seller

Within 15 days of 26QB filing

Joint owner details (if multiple buyers / sellers)

Each buyer files separate 26QB

Nature of goods / transactions attracting TCS

Scrap, alcohol, timber, minerals, LRS remittances

Customer-wise TCS register

Tracks threshold breaches per customer

TCS collected and deposited details (by 7th)

Deposit by 7th of following month

Form 27C — lower TCS / NIL TCS declaration

Form 27EQ — quarterly TCS returns

Same due dates as TDS quarterly returns

LRS remittance advice from bank (for 206C(1G))

Overseas LRS / foreign tour package

Form 27D — TCS certificate issued to buyer

Issue within 15 days of return filing

PAN of entity

Same PAN as income tax registration

Import Export Code (IEC) from DGFT

Needed for zero-rated LUT filing

Aadhaar of authorised signatory

NOC from local body / municipality

If operating from residential premises

Photograph of authorised signatory

JPG < 100 KB

Additional place address proof (each state)

Multi-state operations need separate registrations

Bank account — cancelled cheque / passbook

IFSC + account number

Letter of authorisation / Board resolution

If authorised signatory ≠ director / proprietor

Principal place address proof

Electricity bill / rent agreement / property tax

Entity constitution: MOA, Partnership deed, LLP agreement

DSC (companies / LLPs)

Class 3 DSC

DIN (Director Identification Number) — Form DIR-3

Previous name rejection letter from MCA

Strengthens re-application

DSC (Class 3) of all proposed directors

Statement of main objects (SIC / NIC code workings)

Needed for sector-specific licences

Name approval via RUN / SPICe+ Part A

2 name preferences in order

Form MBP-1 — director's interest in concern

MOA (Memorandum of Association) — SPICe+

AOA (Articles of Association) — SPICe+

Proof of registered office address

Rent agreement + NOC from owner or ownership proof

Identity & address proof of each director

PAN + Aadhaar / passport / voter ID

Passport-size photographs of all directors

DPIN / DIN of all Designated Partners

Profession Tax registration (if employees planned)

DSC (Class 3) of all Designated Partners

Written consent from all partners for firm name

If name resembles an existing LLP

FiLLiP — Form for Incorporation of LLP

LLP Form 3 — LLP Agreement filing

Within 30 days of incorporation

LLP Agreement (executed on stamp paper)

File Form 3 within 30 days of incorporation

Proof of registered office address

Rent agreement + NOC or ownership proof

Identity & address proof of all partners

PAN + Aadhaar / passport

Consent to act as Designated Partner (Form 9)

Aadhaar of proprietor / managing director / partner

Self-declaration — no upload required

Old Udyog Aadhaar (for migration to Udyam)

Migrate before next registration renewal

PAN and GSTIN of enterprise

GSTIN mandatory if GST registered

GeM portal registration

For government procurement benefits

NIC activity code (manufacturing / services)

Bank loan sanction letter

MSME priority lending benefit proof

Investment in plant & machinery / equipment value

Micro ≤₹1Cr; Small ≤₹10Cr; Medium ≤₹50Cr

Annual turnover of enterprise

Micro ≤₹5Cr; Small ≤₹50Cr; Medium ≤₹250Cr

PAN and Aadhaar of applicant / employer

Labour department registration certificate

Required for factories / shops > threshold staff

Business address proof

Electricity bill / rent agreement

Payroll software extract (salary bracket computation)

Certificate of Incorporation / Partnership Deed

Certificate of Commencement (for companies)

List of employees with salary brackets

Maharashtra, Karnataka, WB, AP, TS etc.

Bank account details of employer

Appointment letter from board — ADT-1

File within 15 days of AGM

CARO 2020 report (applicable companies only)

Companies above prescribed threshold

Trial balance and ledgers (complete FY)

Secretarial audit report (Form MR-3)

Listed / OPC / companies above threshold

Bank reconciliation statements — all accounts

Internal audit report

Mandatory for listed cos & cos meeting threshold

Fixed asset schedule with additions / disposals

NFRA compliance report (listed companies)

National Financial Reporting Authority

Stock valuation report as on 31 March

Board meeting minutes & board resolutions

Signed financial statements with Board Report

Auditor's Report with UDIN

UDIN mandatory — generate on icai.in

Audited financial statements (statutory auditor signed)

Form 3CEB — Transfer Pricing Report

Only if international / specified domestic transactions

Form 3CA / 3CB — Cover letter by CA

3CA for audited entities; 3CB for others

Form 29B — MAT computation

If Minimum Alternate Tax is applicable

Form 3CD — Detailed clauses (44 clauses)

UDIN mandatory on all CA certificates

ICDS adjustment workings (I to X)

Revenue / inventory / construction contracts etc.

GST / TDS reconciliation statements

Presumptive vs actual profit comparison working

Related party transactions list

AS-18 / IND-AS 24

Loan creditors exceeding limits — MSME-I

Audited Financial Statements (P&L, B/S, Cash Flow)

File within 30 days of AGM

XBRL report (applicable to certain classes of companies)

Listed cos, cos > ₹500 Cr paid-up or turnover

Board's Report with mandatory disclosures

Form FC-GPR — FDI received

If foreign investment received during FY

Auditor's Report with UDIN

Form CHG-1 / CHG-9 — charge registration

Within 30 days if new loan / charge created

Form AOC-4 — Annual accounts filing

Within 30 days of AGM (Sept 30 AGM → Oct 30)

INC-22A (Active Company Tagging)

One-time; if not tagged, company marked as dormant

Form MGT-7A — Annual return

Within 60 days of AGM

DPT-3 — Outstanding loans / deposits

By June 30 if deposits outstanding

MSME Form-1 — MSME creditor overdue

Half-yearly if creditors outstanding > 45 days

Annual accounts — Form 8 (Statement of Accounts)

Within 30 days after Oct 30 (i.e., by Oct 30)

Statement showing opening & closing capital of partners

Clarifies profit-sharing ratio changes

Annual return — Form 11

Within 60 days of FY close (by May 30)

Late filing fee challan (Form LLP-8 / 11 — belated)

₹100 per day per form for delay

Audited accounts (if turnover > ₹40L or capital > ₹25L)

Form 3 — amendment to LLP Agreement (if any change)

Changes in partner, capital, profit ratio etc.

DIR-3 KYC — annual filing for every director with DIN

Every DIN holder by September 30 annually

Previous year KYC acknowledgement

Proof of past compliance; avoids re-deactivation

Mobile OTP + email OTP verification

Mobile and email must match MCA records

Passport / OCI card (for foreign nationals / NRI directors)

If PAN-Aadhaar not linked

DIR-3 KYC-Web (if no change in details from prior year)

No documents required

MCA V3 portal login credentials

New portal login required from FY 2023-24

DIR-3 KYC (physical form) if mobile / email changed

CA / CS certification required