Filing an income tax return becomes much easier when all the
documents are collected before starting the return.

The difficulty is that the documents required for ITR filing
for AY 2026-27 are not the same for every taxpayer.

A salaried employee may mainly need Form 16, bank interest details
and investment proofs. A freelancer may also need professional receipt
details, expense records and GST returns. An investor may require
capital-gain statements, while a business owner may need complete books
of account and tax-audit records.

Many taxpayers begin filing with only Form 16 and later discover that
interest income, share transactions, rental income or other information
is appearing in the Annual Information Statement.

This can result in:

• Unreported income
• Incorrect TDS claims
• Wrong deductions
• Mismatch with AIS or Form 26AS
• Selection of the wrong ITR form
• Delay in filing
• Income tax notices or processing adjustments

Assessment Year 2026-27 relates to income earned during Financial
Year 2025-26, covering the period from 1 April 2025 to 31 March
2026.

This income tax return checklist for 2026 explains what salaried
taxpayers, pensioners, freelancers, investors and business owners should
keep ready before filing.

Update note: This guide is updated as of 11 July
2026. The final document requirement will depend on the taxpayer’s
income, applicable ITR form and any subsequent guidance issued by the
Income Tax Department.

Why This Topic Matters

Income tax returns are now largely pre-filled using information
available with the Income Tax Department.

However, pre-filled data should not be accepted without checking
it.

The taxpayer remains responsible for reporting complete and correct
information, even where a transaction is missing from AIS or has been
wrongly reported by a bank, employer, broker or other reporting
entity.

The Income Tax Department specifically states that AIS contains
information presently available with the Department, but there may be
other transactions that do not appear in AIS. Taxpayers are expected to
check their records and report complete and accurate information in the
return.

Collecting the right documents helps you:

• Select the correct ITR form
• Report all sources of income
• Claim the correct TDS and TCS credit
• Calculate capital gains properly
• Reconcile GST and business turnover
• Claim eligible deductions
• Compare tax regimes
• Identify tax payable before filing
• Preserve records in case of a future notice

A proper checklist is particularly important where the taxpayer has
more than one source of income.

For example, a salaried person may also have fixed-deposit interest,
dividends, mutual-fund gains, rental income or freelance receipts. Form
16 alone will not contain all these details.

Who Needs This Information?

This checklist is useful for:

• Salaried employees
• Pensioners
• Freelancers
• Consultants
• Doctors, lawyers, architects and other professionals
• Shopkeepers and traders
• E-commerce sellers
• Proprietorship businesses
• Partnership-firm partners
• Startup founders
• Company directors
• Investors in shares and mutual funds
• Property owners
• Futures and options traders
• Cryptocurrency investors
• Taxpayers with foreign income or foreign assets
• MSME owners
• Taxpayers expecting an income tax refund

The exact documents will depend on your sources of income.

You do not need every document mentioned in this article. Use the
sections that apply to your case.

Key Points You Should Know

ITR Forms Are Annexure-Less

You generally do not upload Form 16, bank statements, investment
proofs, rent receipts or other supporting documents with the income tax
return.

ITR forms are annexure-less. This means supporting documents are
generally not attached while filing the return.

However, you should preserve the records because the Income Tax
Department may ask for them during an assessment, inquiry, verification
or notice proceeding.

Form 16 Is Not
the Complete Income Tax Return

Form 16 mainly contains salary, exemptions and deductions considered
by the employer, along with salary TDS.

It may not contain:

• Interest from all bank accounts
• Capital gains
• Rental income not declared to the employer
• Freelance receipts
• Foreign income
• Cryptocurrency income
• Income from another employer
• Deductions not submitted to the employer
• Tax paid directly by the taxpayer

You must therefore compare Form 16 with your other records.

AIS, TIS and
Form 26AS Serve Different Purposes

These three documents should be reviewed separately.

Annual Information Statement

AIS provides a wider view of financial information available with the
Income Tax Department.

It may contain:

• TDS and TCS information
• Salary details
• Interest income
• Dividend income
• Securities transactions
• Mutual-fund transactions
• Property transactions
• Foreign remittance information
• GST-related information
• Tax payments
• Refund and demand information
• Other reported financial transactions

AIS also allows taxpayers to submit feedback where reported
information is incorrect, duplicated or does not belong to them.

Taxpayer Information Summary

TIS gives a category-wise summary of information available in
AIS.

It generally provides aggregated values under income and transaction
categories. The summary may also be used for pre-filling parts of the
income tax return.

Form 26AS

Form 26AS should be checked mainly for TDS and TCS credit.

The amount claimed in the ITR should match the tax credit available
against your PAN. A difference between the amount claimed and the credit
appearing in Form 26AS can result in a tax-credit mismatch.

Pre-Filled Information
Must Be Verified

Check the following details even where they are pre-filled:

• Name
• PAN
• Aadhaar details
• Address
• Mobile number
• Email address
• Bank account
• Employer details
• Salary
• Interest
• TDS and TCS
• Advance tax
• Self-assessment tax

The Income Tax Department advises taxpayers to verify the pre-filled
information and reconcile any discrepancy with the employer, deductor or
bank.

Documents
Required for ITR Filing for AY 2026-27: Quick Checklist

Documents Required

1. Basic Personal and
Filing Documents

Every taxpayer should keep the following information ready:

• PAN
• Aadhaar number
• Registered mobile number
• Registered email address
• Current and permanent address
• Date of birth
• Residential-status details
• Bank account numbers
• IFSC codes
• Type of bank accounts
• Details of the bank account selected for refund
• Previous year’s ITR acknowledgement
• Previous tax computation, where relevant
• Details of pending income tax notices or demands
• Digital signature, where mandatory

Make sure that the bank account selected for refund is active and
correctly entered.

If your name, date of birth or other information is different in PAN
and Aadhaar records, resolve the mismatch before filing where
possible.

2. AIS, TIS and Form 26AS

Download the following from the income tax e-filing portal:

• Annual Information Statement
• Taxpayer Information Summary
• Form 26AS

Compare these statements with your actual records.

What Should Be Checked?

Review:

• Employer-wise salary
• TDS on salary
• TDS on professional receipts
• TDS on interest
• TCS collected
• Bank interest
• Dividends
• Share transactions
• Mutual-fund transactions
• Property purchases and sales
• Tax payments
• Refunds
• GST turnover information
• High-value financial transactions

Do not report income only on the basis of AIS. Use AIS as a
reconciliation tool and compare it with original records.

What If AIS Is Incorrect?

Check whether the difference is because of:

• Duplicate reporting
• Wrong amount
• Wrong PAN
• Incorrect transaction type
• Transaction belonging to another person
• Sale value being shown instead of taxable gain
• Correct information not yet updated

Submit suitable feedback through AIS where necessary and retain the
supporting evidence.

3. Documents Needed for
ITR-1 Filing

The following documents may be needed for an eligible taxpayer filing
ITR-1:

• Form 16
• Form 16A
• Form 26AS
• AIS and TIS
• Salary slips
• Bank statements
• Bank interest certificates
• Housing-loan interest certificate
• Rent receipts
• Rental agreement
• Donation receipts
• LIC or other eligible investment receipts
• Dividend details
• Details of permitted house-property income
• Details of eligible Section 112A gains, where applicable
• Advance-tax or self-assessment-tax challans

The Income Tax Department’s AY 2026-27 guidance lists Form 16, Form
16A, Form 26AS, AIS, payslips, bank statements, housing-loan
certificates, rent documents, donation receipts and investment records
among the relevant documents for ITR-1.

Remember that eligibility for ITR-1 should be checked separately.
Having Form 16 does not automatically mean that ITR-1 is the correct
form.

4. Form 16 for AY 2026-27

Form 16 is the salary TDS certificate issued by an employer to an
employee.

It contains information such as:

• Employer details
• Employee PAN
• Salary paid
• Exempt allowances considered
• Deductions reported through payroll
• Taxable salary
• TDS deducted
• TDS deposited

Where tax was deducted from salary during FY 2025-26, Form 16 is
required to be furnished by the employer by 15 June
2026.

Form 16 Download for AY
2026-27

Employees normally receive Form 16 from their employer or payroll
department.

The employer, as the deductor, downloads Form 16 from TRACES and
provides it to the employee. The TRACES download process is available
through the deductor’s login, not as a normal employee download
facility.

Therefore, if you have not received Form 16:

1. Contact your employer or former employer.
2. Ask the payroll or HR department for both relevant parts of Form
   16.
3. Check whether the PAN mentioned by the employer is correct.
4. Compare the TDS with Form 26AS.
5. Ask the employer to correct the TDS statement if the credit is
   missing or incorrect.

If You Changed Jobs During
the Year

Collect Form 16 from every employer for whom you worked during FY
2025-26.

You should also keep:

• Joining and relieving dates
• Salary slips
• Full and final settlement
• Leave encashment details
• Gratuity details
• Notice-pay recovery details
• Previous-employment income declared to the new employer

Your final return must combine income from all employers.

What If No TDS Was Deducted?

Where no salary TDS was deducted, Form 16 may not be available.

In that case, keep:

• Salary slips
• Salary certificate
• Bank statement
• Employment contract
• Full and final settlement
• Employer-wise salary calculation

Salary income must still be reported where taxable or where return
filing is otherwise required.

5. Form 16A and Other TDS
Certificates

Form 16A is issued for TDS deducted on income other than salary.

It may be relevant for:

• Professional fees
• Contract payments
• Bank interest
• Commission
• Rent
• Other non-salary payments

Form 16A contains the amount credited, nature of payment, TDS
deducted and TDS deposited against the taxpayer’s PAN.

Other TDS certificates may include:

• Form 16B for sale of immovable property
• Form 16C for rent-related TDS
• Form 16D for specified payments
• Form 27D for TCS

Check each certificate against Form 26AS.

6. Salary and Pension
Documents

For Salaried Employees

Keep:

• Form 16 from every employer
• Monthly salary slips
• Bonus and incentive details
• Full and final settlement
• Leave encashment details
• Gratuity documents
• Arrears of salary details
• Perquisite statements
• Employee stock option details
• Employer contribution details, where relevant
• Form 12BA, where issued
• Employment contract, where clarification is required

For Pensioners

Keep:

• Pension statement
• Bank pension certificate
• Form 16 or Form 16A, where applicable
• Monthly bank statements
• Family pension details
• Commuted pension records
• Gratuity and retirement-benefit records
• Pension received from multiple sources

Family pension is not reported under the salary head. It should be
separately identified while preparing the return.

7. Bank Interest and
Other Income Documents

Collect details from every bank and financial institution.

Keep:

• Savings-account statements
• Fixed-deposit interest certificates
• Recurring-deposit interest details
• Post-office interest details
• Cooperative-bank interest certificates
• Bond interest statements
• Income from corporate deposits
• Accrued interest details, where relevant
• Interest on income tax refund
• Loan interest received
• Dividend statements
• Family pension records

Do not rely only on the amount appearing in Form 16 or AIS.

Interest may be taxable even where:

• No TDS was deducted
• Form 15G or Form 15H was submitted
• Interest was reinvested
• Interest was credited to an FD rather than a savings account
• The bank has not yet reported the amount correctly

8. House Rent Allowance
Documents

Where HRA exemption is being claimed, keep:

• Rent receipts
• Rental agreement
• Landlord’s name
• Landlord’s address
• Landlord’s PAN, where required
• Bank proof of rent payments
• Electricity or utility records, where relevant
• Details of the period for which rent was paid
• Salary slips showing HRA
• Form 16

Where the employer did not allow the HRA exemption, the claim may
still be examined while filing the ITR, subject to the applicable
conditions and availability of records.

9. House-Property Income
Documents

For self-occupied or let-out property, keep:

• Property address
• Ownership documents
• Ownership percentage
• Purchase deed
• Completion or possession date
• Rental agreement
• Rent received
• Tenant details
• Municipal-tax receipts
• Housing-loan interest certificate
• Loan-sanction letter
• Loan account statement
• Pre-construction interest details
• Co-owner details
• Details of vacant periods
• Details of unrealised rent, where applicable

Where a property is jointly owned, calculate income and deductions
according to the ownership share and applicable provisions.

10. Home-Loan Documents

A housing-loan interest certificate should separately show:

• Principal repaid
• Interest paid
• Loan account number
• Property details
• Borrower details
• Financial year
• Opening and closing loan balance

Also keep:

• Loan-sanction letter
• Possession or completion certificate
• Purchase deed
• Registration documents
• Evidence of principal repayment
• Pre-construction interest working
• Co-borrower and co-owner details

Do not claim the entire EMI as a deduction. Principal and interest
are considered separately and are subject to different provisions.

11. Deduction and
Exemption Documents

Documents will depend on the tax regime selected and the deductions
legally available.

Possible records include:

Insurance and Investments

• Life insurance premium receipts
• Public Provident Fund statement
• Employee Provident Fund contribution details
• Equity Linked Savings Scheme statement
• National Savings Certificate details
• Five-year tax-saving FD receipt
• Sukanya Samriddhi account statement
• Eligible tuition-fee receipts

Health and Medical Expenses

• Health insurance premium receipt
• Preventive health-check-up payment
• Senior-citizen medical expenditure details
• Disability certificate, where applicable
• Dependent-disability documents
• Specified-disease certificate and expense records

Education and Donations

• Education-loan interest certificate
• Donation receipt
• Donee name, PAN and address
• Registration details of the eligible organisation
• Payment mode
• Donation amount

Other Claims

• National Pension System contribution statement
• Employer NPS contribution details
• Savings-account interest calculation
• Senior-citizen interest calculation
• Rent paid where the applicable deduction is being claimed
• Maintenance or medical documents for eligible dependants

A payment receipt alone does not guarantee a deduction. Eligibility
must be checked under the selected tax regime and applicable
provision.

12. Capital-Gain Documents

Capital gains require transaction-level review.

For Shares, ETFs and Mutual
Funds

Keep:

• Broker capital-gain statement
• Broker tax profit-and-loss statement
• Demat statement
• Contract notes
• Mutual-fund capital-gain statement
• Consolidated Account Statement
• Purchase and sale dates
• Purchase and sale values
• Securities transaction tax details
• Corporate-action details
• Bonus and split information
• Buyback records
• Grandfathering value records, where applicable
• Expenses directly connected with transfer

The Income Tax Department’s filing guidance states that taxpayers
with share or securities transactions should keep a summary or
profit-and-loss statement for computing capital gains.

Do not report total sale proceeds as taxable capital gains. The gain
must be calculated after considering the cost, holding period and
applicable tax provisions.

For Sale of Property

Keep:

• Original purchase deed
• Sale deed
• Stamp-duty value
• Buyer details
• PAN of buyer, where relevant
• Form 16B
• Brokerage receipt
• Legal-expense details
• Registration and stamp-duty records
• Improvement-cost invoices
• Valuation report, where relevant
• Home-loan records
• Indexed-cost working, where applicable
• Capital-gain exemption documents
• New property purchase or construction records
• Capital Gains Account Scheme records, where applicable

For Gold, Bonds and Other
Assets

Keep:

• Purchase bills
• Sale bills
• Bank payment records
• Valuation details
• Inheritance or gift documents
• Previous owner’s cost records, where relevant
• Improvement and transfer-expense details

13. Futures,
Options and Intraday Trading Documents

F&O and intraday transactions may require business-income
reporting.

Keep:

• Broker tax P&L statement
• Turnover calculation
• Ledger statement
• Contract notes
• Bank statement
• Demat statement
• Brokerage and transaction-charge details
• Internet and software expenses
• Advisory expenses
• Interest on trading funds
• Brought-forward loss details
• Previous ITR
• Books of account, where applicable
• Tax-audit report, where applicable

Do not rely only on the net amount credited or debited by the
broker.

Turnover, profit, loss and audit applicability may require separate
calculations.

14.
Cryptocurrency and Virtual Digital Asset Records

For cryptocurrency, NFTs or other virtual digital assets, keep:

• Exchange-wise transaction statements
• Wallet transaction history
• Buy and sell details
• Date and time of each transaction
• Quantity
• Purchase value
• Sale value
• Transfer records between wallets
• INR deposit and withdrawal records
• TDS details
• Form 26AS and AIS entries
• Foreign exchange records
• Details of crypto received as consideration
• Mining, staking or reward details, where applicable
• Gift transaction details

Transactions across multiple exchanges and wallets should be combined
before calculating income.

15. Business Documents for
Tax Filing

Business owners should not begin filing until their books and tax
records have been reconciled.

Basic Books and Financial
Statements

Keep:

• Trial balance
• Profit and loss account
• Balance sheet
• Cash book
• General ledger
• Journal
• Sales register
• Purchase register
• Expense ledgers
• Debtors list
• Creditors list
• Stock records
• Fixed-asset register
• Loan and advance details

Banking and Finance Records

Keep:

• Statements for all business bank accounts
• Bank reconciliation
• Loan statements
• Credit-card statements
• Payment-gateway statements
• UPI collection reports
• Cash-credit or overdraft statements
• Interest certificates
• Unsecured-loan confirmations
• Capital-account details

GST and Indirect Tax Records

Keep:

• GSTR-1 returns
• GSTR-3B returns
• Electronic cash and credit ledgers
• GST registration certificate
• E-invoice data, where applicable
• E-way bill summary
• GSTR-2B reconciliation
• Annual turnover reconciliation
• Sales register matched with GST returns
• Purchase and input tax credit reconciliation
• GST notices or adjustments, where relevant

AIS may also contain GST information available with the Income Tax
Department. Business turnover should therefore be reconciled with GST
returns, books and bank receipts.

Expense and Compliance
Records

Keep:

• Salary and wage records
• Rent agreements
• Electricity and utility bills
• Office-expense bills
• Travel and conveyance details
• Professional-fee invoices
• Repairs and maintenance bills
• Insurance records
• Telephone and internet bills
• Depreciation schedule
• TDS returns
• TDS challans
• Form 16A issued or received
• Related-party transaction details

Tax-Audit Cases

Where tax audit applies, keep:

• Final books of account
• Financial statements
• Audit working papers
• Previous tax-audit report
• Form 3CA or Form 3CB
• Form 3CD particulars
• Fixed-asset and depreciation records
• TDS compliance records
• Loan and deposit information
• Cash-payment details
• Related-party payment details
• GST reconciliation
• Quantitative stock records

For FY 2025-26 and AY 2026-27, existing tax-audit Forms 3CA, 3CB and
3CD under the Income-tax Act, 1961 continue to apply.

16. Documents
for Freelancers and Professionals

Freelancers should collect:

• Client-wise invoices
• Gross-receipt summary
• Bank statements
• Payment-gateway statements
• Form 16A
• Form 26AS
• AIS and TIS
• Foreign-remittance records
• GST returns, where registered
• TDS deduction details
• Expense bills
• Software subscription bills
• Internet and telephone expenses
• Coworking or office rent
• Staff or subcontractor payments
• Travel expenses
• Professional indemnity insurance
• Equipment purchase bills
• Fixed-asset details

A freelancer should also determine whether income will be reported
using:

• Actual profit after eligible expenses, or
• A permitted presumptive taxation provision

The applicable ITR form and documentation will depend on that
decision.

17. Documents for
Presumptive Taxation

Eligible taxpayers using presumptive taxation should still maintain a
basic record of turnover and receipts.

Keep:

• Sales or gross-receipt summary
• Client-wise receipt details
• Invoices
• Bank statements
• Cash-receipt summary
• UPI and payment-gateway reports
• GST turnover
• Form 16A
• Form 26AS
• AIS and TIS
• Advance-tax challans
• Business activity details
• Vehicle details for applicable transport cases

The official ITR-4 guidance lists Form 16, Form 16A, Form 26AS, AIS,
bank statements, housing-loan certificates and relevant deduction
documents among the records to keep ready.

Presumptive taxation does not mean that turnover can be estimated
without supporting records.

18. Documents for
E-Commerce Sellers

E-commerce sellers may need:

• Platform-wise sales reports
• Settlement reports
• Commission invoices
• Shipping and logistics bills
• Return and cancellation reports
• Marketplace TDS details
• Marketplace TCS details
• GST returns
• Inventory reports
• Purchase invoices
• Advertising charges
• Warehousing charges
• Payment-gateway reports
• Bank statements
• Reconciliation of gross sales with net settlements

A marketplace may deposit only the net amount after deducting
commission, advertising, shipping, TDS, TCS and returns.

For income tax purposes, turnover should generally be reconciled
using the gross transaction records rather than only the net bank
credit.

19. Foreign
Income and Foreign Asset Documents

Taxpayers with foreign income or assets may need:

• Foreign bank statements
• Foreign salary statements
• Overseas employer documents
• Foreign brokerage statements
• Foreign shareholding details
• Employee stock option records
• Foreign pension or retirement account details
• Overseas property documents
• Foreign dividend and interest statements
• Foreign tax deduction certificates
• Tax residency certificate
• Foreign tax return
• Exchange-rate working
• Form 67 details where foreign tax credit is claimed

Foreign reporting depends on residential status and the nature of the
asset or income.

Do not assume that foreign shares or accounts are irrelevant merely
because no income was received in India.

20. Previous Loss and
Set-Off Documents

Where losses are being carried forward or set off, keep:

• Previous income tax returns
• ITR acknowledgements
• Previous computations
• Intimations under Section 143(1)
• Assessment orders
• Capital-loss statements
• Business-loss calculations
• Speculation-loss calculations
• House-property loss details
• Unabsorbed depreciation details

The amount claimed should agree with the losses legally available for
set-off or carry-forward.

21. Tax Payment Documents

Keep copies of:

• Advance-tax challans
• Self-assessment-tax challans
• TDS certificates
• TCS certificates
• Challan identification numbers
• Payment date
• BSR code
• Serial number
• Amount paid
• Assessment year selected

For tax payments relating to FY 2025-26, the correct selection is AY
2026-27.

Check that the tax payment appears in the relevant tax records before
claiming it in the return.

Step-by-Step Process

Common Mistakes to Avoid

How a CA Can Help

A Chartered Accountant can help organise and review documents before
preparing the return.

Professional assistance may include:

• Preparing a personalised document checklist
• Selecting the correct ITR form
• Reconciling AIS, TIS and Form 26AS
• Checking Form 16 and Form 16A
• Combining income from multiple employers
• Calculating capital gains
• Reviewing house-property income
• Examining business expenses
• Reconciling GST turnover
• Reviewing presumptive taxation eligibility
• Calculating F&O turnover
• Reviewing tax-audit applicability
• Reporting foreign income and assets
• Comparing tax regimes
• Calculating self-assessment tax
• Responding to tax mismatches or notices

The role of a CA is not merely to upload the return. The main value
lies in checking whether the income, deductions and tax credits are
supported by the available records.

When Should You Contact a CA?

Consider professional help where:

• You have more than one Form 16
• Your Form 16 and Form 26AS do not match
• AIS contains incorrect or duplicate entries
• You sold property, shares or mutual funds
• You traded in F&O
• You have cryptocurrency transactions
• You are a company director
• You are a partner in a firm
• You have business or freelance income
• Your GST turnover does not match your books
• You have foreign assets or foreign income
• You have brought-forward losses
• You have received an income tax notice
• You are unsure which ITR form applies
• You are expecting a substantial refund

It is usually easier to resolve missing documents before filing than
to correct an incorrect return later.

Local Relevance for
Delhi and Delhi NCR

Taxpayers in Delhi and Delhi NCR often have income from more than one
source.

A salaried employee in Dwarka may also have rental income and
mutual-fund transactions. A freelancer in Janakpuri may receive payments
from Indian and foreign clients. A shopkeeper in Uttam Nagar may have
cash sales, UPI receipts, GST returns and business bank
transactions.

Similarly:

• An e-commerce seller in Vikas Puri may need marketplace-wise
  settlement reconciliation.
• A professional in Tagore Garden may have TDS deducted by several
  clients.
• A property owner in West Delhi may need rent, municipal-tax and
  housing-loan records.
• An investor may need broker-wise capital-gain statements.
• An MSME owner may require GST, TDS, books and tax-audit
  reconciliation.

An income tax consultant in Delhi can help collect and organise
records digitally, while also providing in-person assistance for more
complex business or investment cases.

Rakesh Rathore and Associates provides income tax, GST, accounting,
TDS, audit and compliance support for taxpayers and business owners
in:

• Dwarka
• Janakpuri
• Vikas Puri
• Tagore Garden
• Uttam Nagar
• West Delhi
• Delhi
• Delhi NCR

Frequently Asked Questions

Conclusion

The documents required for ITR filing for AY 2026-27
depend on the taxpayer’s complete financial position.

For a simple salaried return, the starting documents may be:

• Form 16
• AIS
• TIS
• Form 26AS
• Bank-interest details
• Investment and deduction records

For investors, freelancers and business owners, the checklist becomes
wider and may include:

• Capital-gain statements
• Professional receipts
• Expense bills
• GST returns
• Books of account
• Tax-audit records
• Foreign income or asset details

Do not wait until the filing deadline to start collecting
records.

Early preparation gives you time to correct TDS mismatches, obtain a
missing Form 16, reconcile AIS entries and prepare capital-gain or
business-income calculations properly.

About the Author