Gathering documents before you start avoids errors and later notices. The starting point is the Annual Information Statement (AIS) and Form 26AS on the income tax portal. Together they show TDS, interest, dividends, securities transactions and high-value transactions reported against your PAN.
Match your own records with the AIS. Income reported there but missing from your return is the most common reason for a mismatch notice.
Key points
- PAN linked with Aadhaar, and bank account pre-validated for refund
- Form 16 from employer; Form 16A for other TDS
- Bank interest certificates and capital gains statements from brokers or mutual funds
- Proofs for deductions (old regime): 80C, 80D, home loan certificate, rent receipts
- Details of foreign assets or income, if any
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts