ITR Filing Checklist

Simple ITR filing checklist for Indian salary users with important verification notes.

Last updated: May 20, 2026

Before filing ITR

Download Form 16 from employer.
Check Form 26AS and AIS/TIS.
Verify salary, interest, capital gains, deductions, and TDS.
Match tax regime and deductions.
Use official Income Tax Department utilities or a qualified professional for filing.

May 2026 official-source check

This tax page is kept for FY 2025-26 / AY 2026-27 planning estimates. It should not be used as a final filing position without checking the Income Tax e-Filing portal, your Form 16, and any latest Budget/notification changes.

Tax slabsCross-check against Income Tax Department AY 2026-27 pages before major updates.

Regime choiceNew regime is treated as default in official guidance; opt-out rules differ for business/profession users.

HRA/deductionsHRA and deductions depend on documents, city category, payroll treatment, and old-regime eligibility.

Freshness ruleIf Budget/CBDT/e-Filing guidance changes, mark this page “Needs verification” until reviewed.

Income Tax Department — Salaried AY 2026-27 Income Tax Department — Business/profession AY 2026-27 Income Tax Department guidance transition note

Step-by-step ITR preparation for salary users

Start by collecting Form 16, final payslips, interest certificates, home-loan certificate if applicable, rent proofs if you claim HRA under the old regime, and investment proof for deductions. Then open AIS and TIS and compare the income reported by banks, brokers, employers, and other reporting entities. If a figure appears in AIS but not in Form 16, do not ignore it; review whether it is taxable, exempt, duplicated, or wrongly reported.

After this, estimate tax under both regimes if you are eligible to choose. New regime may be simpler, but old regime can still be better for users with high HRA, home-loan interest, 80C, 80D, NPS, or other eligible deductions. RupeeCalc provides a planning estimate; final ITR data should come from official records.

What to verify before submission

Correct assessment year and ITR form.
Bank account selected for refund is validated and active.
TDS and advance tax match Form 26AS.
All salary, interest, dividend, capital gain, and other income has been considered.
The return is e-verified after submission; filing is incomplete without verification.

Before relying on this page

Use this page together with the relevant calculator and source notes. Financial rules, bank terms, employer payroll handling, and official filing utilities can change. A good decision should be based on three checks: the estimate shown here, the source or formula behind it, and the final document issued by the bank, employer, government portal, or service provider.

If the number will affect tax filing, loan commitment, investment amount, or compliance, keep a copy of the inputs used and verify them again before acting. This habit prevents most mistakes caused by outdated assumptions or incomplete documents.

Quick verification habit

Before closing the page, write down the input values used, the result shown, and the assumption that matters most. Rechecking these three items later makes it easier to spot changes caused by salary revision, rule update, bank rate change, or missing document.