Documents Required for Sole Proprietorship Registration

1. Identity Proof of the Proprietor

   • Aadhaar Card, Passport, Voter ID, or Driver’s License as a valid identity proof.

2. Address Proof of the Proprietor

   • Utility Bill (electricity, water, or gas bill) not older than 2 months.

   • Bank Statement or Telephone Bill.

   • Aadhaar Card (if not already used as identity proof).

3. Business Address Proof

   • Utility Bill (electricity, water, or gas bill) of the business location.

   • Rent Agreement (if the business is rented).

   • Property Tax Receipt or Title Deed (if the business is owned by the proprietor).

4. Photographs of the Proprietor

   • Passport-sized photographs of the proprietor (typically 2-3).

5. PAN Card of the Proprietor

   • A valid PAN card of the proprietor is mandatory for the registration process.

6. Bank Account Details

   • Bank Account Statement or Cancelled Cheque showing the business name, if available.

Documents Required for Partnership Firm Registration

1. Partnership Deed

   • A Partnership Deed signed by all partners that outlines the terms and conditions of the partnership, including profit-sharing ratio, partner responsibilities, capital contribution, etc.

2. Identity Proof of Partners

   • Aadhaar Card, Passport, Voter ID, Driver’s License, or PAN card of all the partners.

3. Address Proof of Partners

   • Utility Bills (electricity, water, gas) or bank statement of all partners as proof of residence.

4. Business Address Proof

   • Utility Bill or Lease Agreement (if the business is rented).

   • Property Tax Receipt or Title Deed (if the property is owned).

5. PAN Card of the Firm

   • A PAN card is required for the partnership firm.

6. Photographs of the Partners

   • Passport-sized photographs of all the partners.

7. Bank Account Details

   • Bank Account Statement or Cancelled Cheque of the firm.

To file your Income Tax Returns (ITR) in India, certain documents are required to ensure accurate and complete filing. The list of required documents varies based on whether you are filing as an individual, a business, or a specific type of taxpayer (like a partnership or company). Below is a general guide to the documents required for filing Income Tax Returns.

For Individuals

1. PAN Card
   
   

   • A valid Permanent Account Number (PAN) card is mandatory for filing taxes.

2. Aadhaar Card
   
   

   • Aadhaar card is required for linking with PAN and for identification purposes.

3. Form 16
   
   

   • Form 16 is issued by your employer and provides details of the salary earned, TDS (Tax Deducted at Source), and other allowances. It is typically required for salaried individuals.

4. Form 26AS
   
   

   • This is a statement that contains details of the taxes paid by you or on your behalf (e.g., TDS). It can be downloaded from the Income Tax Department website.

5. Salary Slip / Pay Stubs
   
   

   • Copies of salary slips or pay stubs for the year to validate the income and deductions claimed.

6. Bank Statements
   
   

   • Bank statements of the salary account, savings, or other income-generating accounts to report interest income, if applicable.

7. Interest Income Statements
   
   

   • If you have earned interest from savings accounts, fixed deposits, etc., banks provide Form 16A or interest certificates for reporting this income.

8. Details of Tax-Saving Investments
   
   

   • Investments made under Section 80C (PPF, NSC, ELSS, Life Insurance Premium, etc.).

   • Contributions to Employee Provident Fund (EPF), National Pension Scheme (NPS), Health Insurance Premium (Section 80D), Home Loan Repayment (Section 80C), etc.

   • Donations under Section 80G.

9. House Rent Allowance (HRA) Documents
   
   

   • If claiming HRA exemption, you must provide rent receipts, lease agreements, or a declaration by the landlord.

10. Home Loan Documents
    
    

    • If claiming deductions under Section 24(b) for home loan interest, provide loan statements and certificate of principal and interest repayment.

11. Capital Gains Details
    
    

    • If you have sold any assets (e.g., property, shares, mutual funds), provide the purchase and sale details, including sale deed, brokerage statements, etc.

12. Details of Other Income
    
    

    • Any other sources of income like freelance work, consultancy, or business income.

    • Documentation such as contracts, invoices, and receipts of earnings.

13. Advance Tax and Self-Assessment Tax Payments
    
    

    • If you have made any advance tax or self-assessment tax payments, provide the challans or receipts for the payments.

14. Tax Computation Sheet
    
    

    • A detailed sheet showing the calculations of taxable income, deductions, exemptions, and the final tax payable.

15. Other Relevant Documents
    
    

    • If you have income from foreign sources or foreign assets, additional details like foreign income details, bank accounts in foreign countries, and related documents will be needed.

For Businesses, Self-Employed, and Professionals

1. Business Income Details
   
   

   • Profit and Loss Statement or Income Statement and Balance Sheet of the business.

   • Details of any tax deductions and adjustments made.

2. GST Returns
   
   

   • If you are a GST-registered business, provide copies of GST returns filed during the year.

3. Audited Financial Statements
   
   

   • Audit Report under Section 44AB (for businesses with turnover exceeding ₹1 crore or professionals with receipts exceeding ₹50 lakh).

   • Balance Sheet, Profit and Loss Account, and Audit Reports.

4. Partnership Deed
   
   

   • For partnerships, provide the partnership deed and the income share details of the partners.

5. Details of Business Expenses
   
   

   • Receipts and supporting documents for business-related expenses, such as rent, electricity, phone bills, employee salaries, etc.

6. TDS Certificates (Form 16A or Form 16B)
   
   

   • If TDS is deducted from your business income, provide the TDS certificates issued by the payer.

7. Loan and Interest Documents
   
   

   • Documentation for any loans taken for business purposes, including the interest payments for deduction under Section 80E or Section 36.

8. Advance Tax Payment Details
   
   

   • If advance tax has been paid by the business, provide the relevant challans.

For Companies

1. Company PAN Card
   
   

   • A valid PAN card for the company.

2. Certificate of Incorporation
   
   

   • A copy of the company’s Certificate of Incorporation and Articles of Association (AoA).

3. Audited Financial Statements
   
   

   • Balance Sheet and Profit and Loss Account, and Cash Flow Statement for the relevant year.

4. Tax Audit Report (Form 3CA/3CB)
   
   

   • If applicable, the tax audit report certified by the chartered accountant.

5. Details of Shareholders and Directors
   
   

   • Information about shareholders and directors, and any changes to the board or shareholding structure during the year.

6. TDS/TCS Returns
   
   

   • Copies of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) returns filed by the company.

7. Advance Tax Payments
   
   

   • Receipts of advance tax or self-assessment tax paid during the financial year.

8. GST Returns
   
   

   • If the company is GST-registered, submit the GST returns filed.

For Non-Resident Indians (NRIs)

1. Passport and Visa Details
   
   

   • A copy of your passport and visa details.

2. Income from Foreign Sources
   
   

   • Documentation regarding income earned abroad, such as foreign salary, dividends, and bank statements.

3. NRI Bank Account Details
   
   

   • Bank statements of NRE/NRO accounts.

4. Proof of Investments in India
   
   

   • Documentation related to investments like mutual funds, shares, property, and loans in India.