ITR filing · 2 min read

Your ITR checklist: get the basics together.

A practical starting list for salary, investments and business income.

Educational guide · Updated 19 September 2026 · FY 2025–26 / AY 2026–27

The quick answer

Choose an ITR form based on all your income sources and eligibility conditions, not only your employment status. A salaried person can also have investment or business income.

Before you begin

  • List every source of income for the financial year.
  • Collect salary certificates, interest statements and investment transaction summaries.
  • Reconcile AIS and tax credits with supporting records.
  • Gather proof for deductions you intend to claim.
  • Check the official return eligibility and applicable filing deadline.

Have business income?

ITR-3 covers many individual business cases. ITR-4 is restricted to qualifying presumptive-taxation cases and has further eligibility conditions.

Sources & further reading

General educational information, not an individual tax opinion. Facts and filing-year rules determine your treatment; confirm current requirements before acting.

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