Important Documents Required to File Business ITR A.Y.2025

Here is a list of Important Documents Required to File Business ITR (Income Tax Return) in India for Assessment Year 2025-26:

📁 1. Basic Business Details
PAN Card of the business and proprietor/partners/directors

Aadhaar Card of the proprietor (mandatory for verification)

Business Registration Proof:

MSME/Udyam Certificate (if applicable)

Partnership Deed / Incorporation Certificate (LLP/Company)

Bank Account Details (including all current accounts used for business)

📊 2. Financial Statements
Profit & Loss Account

Balance Sheet

Trial Balance

Cash Flow Statement (if maintained)

Note: Ensure books are prepared under the appropriate method (mercantile or cash) and tally with GST returns (if applicable).

📜 3. Tax-Related Documents
Previous Year’s ITR Copy

Tax Audit Report (Form 3CA/3CB & 3CD) – If turnover exceeds limits under Sec 44AB

TDS Certificates (Form 16A) – For any tax deducted by clients/customers

Advance Tax Payment Challans

GST Returns (GSTR-1, GSTR-3B) – Useful for turnover validation

📦 4. Income Details
Sales Invoices (business income)

Other Income Records (like interest, commission, rental income, etc.)

Export/Import Invoices (if applicable)

🧾 5. Expense and Deduction Proofs
Purchase Invoices and Bills

Salary & Wages Register

Rent Agreement & Rent Receipts

Utility Bills (Electricity, Telephone, Internet)

Loan Statements (Business Loans, OD Limits)

Depreciation Schedule

Section 80 deductions (like LIC, PF, Mediclaim – if applicable)

🏦 6. Bank & Loan Details
Bank Statements (for all business accounts)

Loan Sanction Letters & Repayment Schedule

Cash Book & Ledger (if books maintained manually)

📅 7. Specific Forms Depending on ITR Type
ITR Form Applicable To Additional Requirements
ITR-3 Business/profession (regular books) Audit Report, full accounts
ITR-4 Presumptive income (Sec 44AD, 44ADA) No need to maintain books, but bank/GST data needed