Income Tax Return (ITR) documents differ as per the earning sources of the tax filer. But, certain documents are mandatory for every taxpayer, irrespective of income sources. Here is a list of such common ITR documents that are required to file ITR

• 1. PAN Card
  This is the first and foremost prerequisite if you are filing an income tax return. PAN is also required to deduct TDS and should be linked with your bank account for direct credit of income tax refund (if any). It is issued by the Income Tax Department, and a salaried employee can find the PAN number either on a PAN card, Form 26AS, Form 16, Form 12BB, etc. However, as per the recent amendment by the Govt, taxpayers can also file the ITR with their Aadhaar number instead of their PAN number.
• 2. Aadhaar Card
  According to Section 139AA of the Income Tax Act, individuals need to provide his/her Aadhaar card details while filing the returns. If you do not have your Aadhaar card but have applied for the same, you must provide the enrolment ID in your IT returns. Linking PAN and Aadhar helps in verifying your income tax return online through an OTP.
  UIDAI issues Aadhar card. In case you have lost it or couldn’t find your Aadhaar card, then you can also download it online.
• 3. Form 16
  This form consists of the details of the employee’s salary and the amount of TDS deducted from the salary. Form 16 consists of two different parts, Part A and Part B. Part-A contains the details of the amount of tax deducted by the employer during the financial year, along with the PAN and TAN details of the employer. The Part B of the form consists of TDS calculations like gross salary breakup, exempt allowances, perquisites, etc.
  Please note that Form 16 is issued by the employer. It is a vital document for filing ITR by a salaried individual. If you do not have Form 16, know how to file your ITR without Form 16.
• 4. Form-16A/ Form-16B/ Form- 16C
  Form-16A is issued for TDS deducted on payments other than salaries, such as income from recurring deposits, fixed deposits, etc. If a person sells his property, then Form-16B is issued. It has details about TDS deducted from the amount paid to the seller. Form 16C is a TDS certificate that reflects the TDS deducted on rent @5% by an individual or HUF under section 194IB.
  Form 16A is issued by deductors like banks, contractors, etc. Form 16B, on the other hand, is issued by the buyer. Further, a person deducting TDS on rent is required to furnish Form 16C to the payee within a period of 15 days from the date of furnishing the Challan cum statement in Form 26QC.
  The details of TDS can alternatively be fetched from your Form 26AS.
• 5. Bank Account details
  Disclosures of all active bank accounts are mandatory in the ITR. Bank account details like your bank name, account number, IFSC, and number of accounts you hold must be quoted in the income return. Also, one account shall be selected as primary to assist the Income Tax Department in refunding your tax refund by electronic transfer to such account. Bank details are used to check your income disclosures, high-volume transactions, etc. These details can be easily found in the bank passbooks, cheque book, statements, net banking account’s etc.
• 6. Bank Statement/ Passbook
  Bank statements show the information of the interest earned on a savings account, interest income on fixed deposits etc, during a financial year, These information are required while filing ITR.
• 7. Form 26AS and AIS/TIS
  It is an annual tax statement like a tax passbook that has details of all the taxes you have deposited against your PAN. These include:
  
  
  • a.) TDS deducted by the bank
  • b.) TDS deducted by the employer
  • c.) TDS deducted by other organizations from the payments done by you

The individual should ensure that all the taxes deducted in the financial year are reflected against the PAN in Form-26AS. In case of a mismatch, you will not be able to claim the tax credit for the TDS deduction. Therefore, the same should be rectified by getting in touch with the deductor.
You can view Form 26AS for the relevant Assessment Year by signing into your account on the Income Tax India e-filing website. Recently Annual Information Statement (AIS) app has been launched for the taxpayers where you can access all information related to TDS, TCS, interest etc, on one app.
AIS : Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).
TIS: Taxpayer Information Summary (TIS) is an information category wise aggregated information summary for a taxpayer. It shows processed value (i.e. value generated after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback and processed value) under each information category (e.g. Salary, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of return, if applicable.

• 8. Home Loan Statement
  The individuals are provided with the details like principal and interest that they repay in their loan statement. This breakup information is needed as proof and to provide information while filing your income tax returns.
  If the individual has taken a home loan from financial institutions like banks etc., then he/she should collect the statement for the last financial year.
• 9. Tax Saving Instruments
  If you have invested in any tax-saving schemes like tax-saving FDs, ELSS, investment receipts, etc., you should have the relevant documents ready when you file your taxes.
• 10. Capital Gains Details
  If you have sold shares, securities, or property, it will result in a capital gain or losses. For the same, you need to have documents like broker statements, property sale deeds, etc.
• 11. Rental Income
  If you are earning an income from your house or property, it should be reported while filing ITR. Also, in case you are paying rent, don’t forget to collect receipts from the landlord. However, these documents are not required to be given with the ITR but should be kept safe to be submitted to your employer or Income Tax Department in case required in the future.
• 12. Foreign Income
  The documents for any income earned in or from a foreign country during a job deployment or for part of the year should be furnished with your tax consultant to help you claim the benefit of tax credits and DTAA. The documents for any foreign income need to be arranged with the employer or contractor.
• 13. Dividend Income
  If you have invested in shares or mutual funds and have earned dividend income on the same, it should be reported while filing your income tax return.
  Details of dividends earned during the financial year can be taken from your broker statement or Demat account summary.