{"id":506,"date":"2025-05-21T17:29:01","date_gmt":"2025-05-21T11:59:01","guid":{"rendered":"https:\/\/vittsalah.com\/?p=506"},"modified":"2025-05-21T17:29:03","modified_gmt":"2025-05-21T11:59:03","slug":"income-tax-return-itr-filing-checklist-fy-2024-25-ay-2025-26-5","status":"publish","type":"post","link":"https:\/\/vittsalah.com\/?p=506","title":{"rendered":"Income Tax Return (ITR) Filing Checklist \u2013 FY 2024-25 (AY 2025-26)-5"},"content":{"rendered":"\n
Document\/Requirement<\/strong><\/th>ITR-1 (Sahaj)<\/strong><\/th>ITR-2<\/strong><\/th>ITR-4 (Sugam)<\/strong><\/th><\/tr><\/thead>
1. Basic Details<\/strong><\/td><\/td><\/td><\/td><\/tr>
PAN Card<\/td>\u2705 Required<\/td>\u2705 Required<\/td>\u2705 Required<\/td><\/tr>
Aadhaar (Linked with PAN)<\/td>\u2705 Mandatory<\/td>\u2705 Mandatory<\/td>\u2705 Mandatory<\/td><\/tr>
Bank Account Details<\/td>\u2705 Required<\/td>\u2705 Required<\/td>\u2705 Required<\/td><\/tr>
2. Income Proofs<\/strong><\/td><\/td><\/td><\/td><\/tr>
Form 16 (Salary)<\/td>\u2705 Required<\/td>\u2705 Required (if any)<\/td>\u2705 Required (if any)<\/td><\/tr>
Interest Certificates (FD, Savings)<\/td>\u2705 Required<\/td>\u2705 Required<\/td>\u2705 Required<\/td><\/tr>
Rent Receipts (HRA)<\/td>\u2705 If applicable<\/td>\u2705 If applicable<\/td>\u2705 If applicable<\/td><\/tr>
Capital Gains Statements<\/td>\u274c Not needed<\/td>\u2705 Required (Stocks\/Property)<\/td>\u274c Not allowed<\/td><\/tr>
Business Income Details<\/td>\u274c Not allowed<\/td>\u274c Not allowed<\/td>\u2705 Required (Presumptive)<\/td><\/tr>
GST Returns (if registered)<\/td>\u274c Not needed<\/td>\u274c Not needed<\/td>\u2705 Required (if applicable)<\/td><\/tr>
3. Deductions<\/strong><\/td><\/td><\/td><\/td><\/tr>
Section 80C (PPF, LIC, etc.)<\/td>\u2705 Optional<\/td>\u2705 Optional<\/td>\u2705 Optional<\/td><\/tr>
Section 80D (Health Insurance)<\/td>\u2705 Optional<\/td>\u2705 Optional<\/td>\u2705 Optional<\/td><\/tr>
Home Loan Interest Certificate<\/td>\u2705 If applicable<\/td>\u2705 If applicable<\/td>\u2705 If applicable<\/td><\/tr>
4. Tax Payment Proofs<\/strong><\/td><\/td><\/td><\/td><\/tr>
Form 26AS (TDS)<\/td>\u2705 Verify<\/td>\u2705 Verify<\/td>\u2705 Verify<\/td><\/tr>
Advance Tax Receipts<\/td>\u2705 If paid<\/td>\u2705 If paid<\/td>\u2705 If paid<\/td><\/tr>
5. Other Requirements<\/strong><\/td><\/td><\/td><\/td><\/tr>
Foreign Income\/Assets<\/td>\u274c Not allowed<\/td>\u2705 Required (if any)<\/td>\u274c Not allowed<\/td><\/tr>
Audit Report (if applicable)<\/td>\u274c Not needed<\/td>\u2705 If turnover > \u20b91Cr<\/td>\u2705 If opting out of presumptive<\/td><\/tr>
Digital Transaction Records<\/td>\u274c Not needed<\/td>\u274c Not needed<\/td>\u2705 Required (for higher limits)<\/td><\/tr>
6. Verification<\/strong><\/td><\/td><\/td><\/td><\/tr>
E-Verify (Aadhaar OTP\/EVC)<\/td>\u2705 Mandatory<\/td>\u2705 Mandatory<\/td>\u2705 Mandatory<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\n

Key Notes:<\/strong><\/h3>\n\n\n\n
    \n
  1. ITR-1<\/strong>: For salaried individuals with income from salary, one house property, and other sources (no business\/capital gains).<\/li>\n\n\n\n
  2. ITR-2<\/strong>: For individuals\/HUFs with capital gains, multiple properties, or foreign income.<\/li>\n\n\n\n
  3. ITR-4<\/strong>: For small businesses\/professionals under presumptive taxation (no audit if turnover \u2264 \u20b93Cr).<\/li>\n\n\n\n
  4. Deadline<\/strong>:\n
      \n
    • Non-audit cases<\/strong>: 31 July 2025<\/li>\n\n\n\n
    • Audit cases<\/strong>: 30 September 2025<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n
      \n\n\n\n

      Quick Tips:<\/strong><\/h3>\n\n\n\n

      \u2714 Reconcile Form 26AS<\/strong> before filing.
      \u2714 Presumptive taxpayers (ITR-4)<\/strong>: No need for detailed books unless turnover exceeds limits.
      \u2714 Late filing fee<\/strong>: \u20b95,000 (\u20b91,000 if income < \u20b95L).<\/p>\n","protected":false},"excerpt":{"rendered":"

      Document\/Requirement ITR-1 (Sahaj) ITR-2 ITR-4 (Sugam) 1. Basic Details PAN Card \u2705 Required \u2705 Required \u2705 Required Aadhaar (Linked with PAN) \u2705 Mandatory \u2705 Mandatory \u2705 Mandatory Bank Account Details \u2705 Required \u2705 Required \u2705 Required 2. Income Proofs Form 16 (Salary) \u2705 Required \u2705 Required (if any) \u2705 Required (if any) Interest Certificates (FD, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-506","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"_links":{"self":[{"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/posts\/506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vittsalah.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=506"}],"version-history":[{"count":1,"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/posts\/506\/revisions"}],"predecessor-version":[{"id":507,"href":"https:\/\/vittsalah.com\/index.php?rest_route=\/wp\/v2\/posts\/506\/revisions\/507"}],"wp:attachment":[{"href":"https:\/\/vittsalah.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vittsalah.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vittsalah.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}