ITR Filing Checklist for AY 2025-26 (With Deadline Extended)
The ITR filing checklist for AY 2025-26 is crucial this year, especially after the due date under Section 139(1) has been extended from 31 July 2025 to 15 September 2025 (CBDT Circular No. 06/2025). Taxpayers now have more time — but accuracy remains key.
Whether you’re a salaried employee, freelancer, or small business owner, here’s a simple guide to ensure smooth and error-free filing.
Latest Deadlines You Should Know
| Filing Type | New Due Date | Legal Reference |
|---|---|---|
| Original Return (139(1)) | 15 September 2025 | CBDT Circular No. 06/2025, dated 27.05.2025 |
| Belated Return (139(4)) | 31 December 2025 | IT Act, 1961 – Section 139(4) |
| Revised Return (139(5)) | 31 December 2025 | IT Act, 1961 – Section 139(5) |
Income Tax Return Filing Checklist
1. Basic Documents
- PAN and Aadhaar card (must be linked)
- Bank account details with IFSC (for refund credit)
- Mobile number & email ID linked to Aadhaar
2. Income Proofs
- Form 16 from employer
- Form 16A for other TDS (e.g., bank FD interest)
- Annual salary slips (to cross-check deductions)
- Rental income details, if applicable
- Capital gains statement (from broker or CAMS/KARVY)
3. TDS and Advance Tax Details
- Form 26AS (download from TRACES)
- AIS (Annual Information Statement) & TIS from compliance portal
- Advance/self-assessment tax challans (via CIN)
4. Investment & Deduction Proofs
- Life insurance premium
- PPF, ELSS, NSC, NPS investments
- Home loan interest certificate
- Tuition fees receipts
- Medical insurance premium under Section 80D
- Donations (ensure 80G receipts)
5. Property & Asset-Related
- Co-ownership and rental agreements
- Loan statements
- Capital gain details (for property sale)
- Asset-liability declaration (if total income > ₹50 lakh)
Changed Tax Regime? Declare It
If you wish to switch tax regimes, remember:
- Business/professionals must file Form 10-IEA before ITR (New Rule: AY 2025–26 onwards)
- Others can switch while filing the ITR itself
Read more: Can I change tax regime while filing ITR?
Expert Tip: Don’t Ignore TDS Mismatches
Studies show nearly 1 in 5 salaried taxpayers face incorrect TDS deductions. Cross-verify Form 16 vs Form 26AS. Mismatches delay refunds and trigger notices.
Best Practice: Always match with AIS before submitting ITR.
What If You Miss the Deadline?
Filing after 15 Sept 2025? You can file a belated return till 31 Dec 2025.
But beware:
- Penalty under Section 234F up to ₹5,000
- Interest under Sections 234A/B/C
- No carry forward of certain losses (like capital loss)
Who Should File ITR?
Even if not mandatory, you should file ITR if:
- You seek a TDS refund
- Your gross income exceeds basic exemption
- You have foreign income/assets
- You did high-value transactions (e.g., credit card spends > ₹10 lakh)
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FAQs on ITR Filing Checklist
Q1. What is the new due date for ITR filing AY 2025–26?
15th September 2025, as per CBDT Circular No. 06/2025.
Q2. Can I still file after the deadline?
Yes, but it’ll be treated as belated return with penalty under Section 234F.
Q3. Is Form 16 enough to file ITR?
No. Always verify TDS details in Form 26AS and AIS. Form 16 is just one input.
Q4. Do I need to attach proofs with ITR?
No, but keep all proofs ready in case of scrutiny.
Summary
Here’s a complete ITR filing checklist for AY 2025–26, including key documents, Form 16, deduction proofs, and TDS verification steps. With the deadline extended to 15 September 2025, ensure timely and accurate filing to avoid penalties under Section 234F and claim your rightful refund.