How to prepare your records before filing an income-tax return

Choose the period

Start with the period. For income earned in FY 2025–26, the corresponding return is for AY 2026–27 and remains governed by the Income-tax Act, 1961. Income from 1 April 2026 falls in Tax Year 2026–27 under the Income-tax Act, 2025. Keeping the period visible on every folder and worksheet prevents figures from different years being combined.

Map your filing situation

Map the full situation before choosing a return form. List each employer, bank account, investment platform, property and business or professional activity relevant to the year. Add foreign assets, overseas income, directorships and unlisted shares where applicable because these facts can affect form eligibility even when the amounts appear small. A job change may create more than one Form 16, while bank interest can arise without matching TDS.

Collect the records

Collect Form 16 and Form 16A, bank and interest statements, AIS, Form 26AS, tax-payment challans, investment transaction reports, housing-loan certificates and evidence for deductions you intend to claim. ITRs are generally annexure-less: the Department says supporting documents are not attached to ITR-1, but they should be retained for an assessment or enquiry.

Reconcile the differences

Reconcile rather than copy. Compare salary, interest, securities transactions and tax credits in AIS and Form 26AS with your own records. Investigate duplicates, missing credits and unfamiliar entries. A portal figure is a prompt for review; your return still needs complete and accurate information.

Review and verify

Before submission, review the regime choice, return form, bank details, taxable income, deductions, special-rate income and eligible tax paid. After filing, complete e-verification within the applicable period and keep the acknowledgement, computation and source records together. This website does not collect those documents; use the checklist as a preparation aid and the official portal for filing.