Filing of Income Tax Return by Individuals — Preparation of Documents for ITR Filing (AY 2026–27)

CBDT Notification No. 45/2026 dated 30 March 2026 amended Rule 12 and notified ITR-1 for AY 2026–27, including the enlarged scope of ITR-1 to cover two house properties and long-term capital gains under section 112A up to ₹1.25 lakh, subject to eligibility conditions. The official portal also confirms the applicability of ITR-1, ITR-2, ITR-3 and ITR-4 for salaried individuals, business/professional individuals, presumptive taxpayers, and other individual cases.

The key transition position is that income earned during FY 2025–26 will be filed for AY 2026–27 under the Income-tax Act, 1961, even though the Income Tax Act, 2025 applies from 1 April 2026 for income from FY 2026–27 onwards.

1. Executive Summary

Filing of an Income Tax Return by an individual is not merely an annual compliance formality. It is a statutory declaration of income, claims, taxes paid, assets, liabilities, foreign interests, deductions, exemptions, losses, and other reportable financial information. With the increasing use of AIS, TIS, Form 26AS, SFT reporting, pre-filled ITR data, bank validation, e-verification, and risk-based scrutiny, the quality of documentation before filing the return has become critical.

For FY 2025–26 relevant to AY 2026–27, the return is to be filed under the Income-tax Act, 1961. Although the Income Tax Act, 2025 has commenced from 1 April 2026 and has been amended by the Finance Act, 2026, the return for income earned during FY 2025–26 continues to be governed by the old Act, i.e., Income-tax Act, 1961. Income earned from 1 April 2026 onwards will be governed by the Income Tax Act, 2025.

Therefore, while preparing documents for ITR filing, an individual must ensure:

1. Correct identification of applicable ITR form.
2. Correct selection between old and new tax regime.
3. Full reconciliation of income with Form 16, Form 16A, Form 26AS, AIS and TIS.
4. Collection of evidence for all deductions, exemptions, losses and tax credits.
5. Proper documentation of capital gains, foreign assets, crypto / VDA income, gifts, loans, house property income and business/professional income, wherever applicable.
6. Timely filing to avoid interest, fee, loss of certain claims and litigation exposure.
7. Preservation of supporting records for future assessment, scrutiny, verification, rectification or appellate proceedings.

The professional approach should be: "No ITR should be filed only on the basis of pre-filled data; every pre-filled item must be verified, reconciled and supported by documents."

2. Scope and Assumptions

This note covers the documentation required by an individual assessee for filing an income tax return, mainly for:

1. Salaried individuals.
2. Pensioners.
3. Individuals having house property income.
4. Individuals having interest, dividend and other source income.
5. Individuals having capital gains.
6. Individuals having business or professional income, including presumptive taxation.
7. Resident individuals with foreign income or foreign assets.
8. Individuals claiming deductions, exemptions, losses, tax credit or refund.

This note does not cover company returns, trust returns, partnership firm returns or non-resident complex treaty analysis in detail. However, foreign income, foreign assets and non-resident issues are briefly covered because they are highly sensitive in individual ITR filing.

3. Applicable Law and Regulatory Framework

3.1 Relevant Act

For FY 2025–26 / AY 2026–27:

• Governing law: Income-tax Act, 1961
• Relevant return-filing provision: Section 139
• Prescribed forms and manner: Rule 12 of Income-tax Rules, 1962
• Tax regime provision: Section 115BAC
• Self-assessment tax: Section 140A
• Interest provisions: Sections 234A, 234B and 234C
• Fee for late filing: Section 234F
• Updated return: Section 139(8A)
• Defective return: Section 139(9)
• Penalty for under-reporting / misreporting: Section 270A
• Penalty in specified unexplained income cases: Section 271AAC
• Prosecution for wilful failure to file return: Section 276CC
• TDS certificate: Section 203
• Form 26AS / annual tax information framework: Section 285BB
• Foreign tax credit: Rule 128 and Form 67
• Tax audit, wherever applicable: Section 44AB
• Presumptive taxation: Sections 44AD, 44ADA and 44AE

3.2 Finance Act, 2026 / Income Tax Act, 2025 Transition

The Income Tax Act, 2025 applies from 1 April 2026, subject to transitional provisions. For the return of income of FY 2025–26, the individual must still file ITR for AY 2026–27 under the Income-tax Act, 1961.

The practical consequence is:

Hence, for current AY 2026–27 filing, professionals must use the ITR forms, schedules, instructions and validations applicable under the Income-tax Act, 1961 and Income-tax Rules, 1962, as amended for AY 2026–27.

4. Correct Selection of ITR Form

Correct selection of ITR form is the first documentation checkpoint. Wrong form selection may lead to defective return, processing mismatch, denial of claims or future litigation.

4.1 ITR-1 — SAHAJ

ITR-1 is generally applicable to a resident individual, other than resident but not ordinarily resident, having total income up to ₹50 lakh from eligible sources such as:

• Salary / pension.
• Up to two house properties, subject to form eligibility.
• Other sources such as interest, family pension and dividend.
• Agricultural income up to ₹5,000.
• Long-term capital gains under section 112A up to ₹1.25 lakh, subject to conditions.

ITR-1 cannot be used where the individual:

• Is a director in a company.
• Has short-term capital gains.
• Has long-term capital gains under section 112A exceeding the prescribed limit.
• Has held unlisted equity shares.
• Has foreign assets, foreign signing authority or foreign income.
• Has business/professional income.
• Has tax deducted under section 194N.
• Has deferred tax on ESOP from eligible start-up.
• Has brought forward loss or loss to be carried forward.
• Has income exceeding ₹50 lakh, excluding eligible limited section 112A gains.

4.2 ITR-2

ITR-2 is applicable to individuals and HUFs who are not eligible to file ITR-1 and who do not have income from profits and gains of business or profession.

Typical cases requiring ITR-2 include:

• Capital gains beyond ITR-1 eligibility.
• Multiple or complex house property income.
• Foreign assets or foreign income.
• Non-resident or RNOR status.
• Income above ₹50 lakh.
• Holding of unlisted equity shares.
• Director in a company.
• Brought forward capital loss or house property loss.

4.3 ITR-3

ITR-3 is applicable to individuals and HUFs having income from profits and gains of business or profession.

Typical cases:

• Proprietorship business.
• Professional income.
• Partner's remuneration or interest from firm.
• Speculative business.
• Intraday trading.
• F&O trading, depending on facts.
• Business income with books of account.
• Business/profession not covered or not opting under presumptive taxation.

4.4 ITR-4 — SUGAM

ITR-4 is applicable to eligible resident individuals, HUFs and firms, other than LLPs, having total income up to ₹50 lakh and business/professional income computed on presumptive basis under sections 44AD, 44ADA or 44AE.

ITR-4 is not mandatory. It is a simplified optional return for eligible presumptive taxpayers. It should not be used where the individual has foreign assets, unlisted equity shares, short-term capital gains, ineligible long-term capital gains, brought forward losses, or other disqualifying conditions.

5. Master Document Checklist Before Filing ITR

The following documents should be obtained and reviewed before filing any individual ITR.

5.1 Basic Identity and Portal Documents

1. PAN.
2. Aadhaar.
3. Confirmation that PAN and Aadhaar are linked, wherever applicable.
4. Active mobile number and email on e-filing portal.
5. Residential status details.
6. Passport details, if applicable.
7. Bank account details, including IFSC and account number.
8. Pre-validated bank account for refund.
9. Demat account details, wherever applicable.
10. Login access to income tax portal.
11. E-verification method: Aadhaar OTP, EVC, net banking, demat account, bank account or DSC, wherever applicable.

5.2 Income Tax Portal Documents

1. Form 26AS.
2. AIS — Annual Information Statement.
3. TIS — Taxpayer Information Summary.
4. Pre-filled ITR data.
5. Outstanding demand details.
6. Refund status.
7. Pending e-proceedings or compliance notices.
8. High-value transaction information.
9. SFT reporting information.
10. Details of earlier year losses and carry-forward status.
11. Details of earlier year refunds and interest on refund.

5.3 Salary / Pension Documents

1. Form 16 from all employers.
2. Salary slips for all 12 months.
3. Full and final settlement statement, if employment changed.
4. Bonus / incentive / arrears details.
5. Leave encashment details.
6. Gratuity details.
7. Pension certificate.
8. Standard deduction confirmation.
9. Professional tax deduction proof.
10. Employer-provided perquisite details.
11. ESOP / RSU / sweat equity details.
12. Reimbursement details.
13. Form 12BB submitted to employer.
14. HRA rent receipts and rent agreement.
15. PAN of landlord where applicable.
16. LTA / LTC claim proof.
17. Form 10E for salary arrears relief under section 89, where applicable.

5.4 House Property Documents

1. Address of each property.
2. Ownership documents / purchase deed.
3. Co-ownership details and percentage share.
4. Home loan interest certificate.
5. Principal repayment certificate.
6. Municipal tax paid challans.
7. Rent agreement.
8. Rent receipts / bank statement showing rent received.
9. Tenant PAN, where available.
10. Form 16C for TDS on rent, if applicable.
11. Possession letter for under-construction property.
12. Completion certificate, wherever relevant.
13. Details of self-occupied, let-out or deemed let-out status.
14. Details of arrears of rent or unrealised rent.
15. Prior year house property loss carry-forward details.

5.5 Interest, Dividend and Other Source Income

1. Bank interest certificates.
2. Savings account statements.
3. Fixed deposit interest certificate.
4. Recurring deposit interest certificate.
5. Senior Citizen Savings Scheme statement.
6. Post office interest statement.
7. PPF interest statement, though exempt.
8. Dividend statement from demat / broker.
9. Mutual fund dividend statement.
10. Interest on income tax refund.
11. Family pension details.
12. Gift deed / gift confirmation.
13. Lottery, race horse, game show or online gaming income details, wherever applicable.
14. Clubbing income details for spouse or minor child.

5.6 Capital Gains Documents

For shares, mutual funds and securities:

1. Broker capital gain statement.
2. Demat transaction statement.
3. Contract notes.
4. Statement from registrar / mutual fund platform.
5. ISIN-wise purchase and sale details.
6. Fair market value as on 31 January 2018, wherever grandfathering applies.
7. STT payment details.
8. Details of bonus, split, merger, demerger, buy-back or corporate action.
9. Schedule 112A details.
10. Schedule 115AD details, if applicable.
11. F&O / intraday transaction statement, where relevant.
12. Expenses related to transfer, if claimed.

For immovable property:

1. Sale deed.
2. Purchase deed.
3. Stamp duty valuation.
4. Cost of improvement documents.
5. Brokerage proof.
6. TDS certificate under section 194IA, where applicable.
7. Indexation working, wherever applicable.
8. Valuation report, if required.
9. Investment proof for exemption under sections 54, 54B, 54EC, 54F, etc.
10. Capital Gains Account Scheme deposit proof.
11. Joint ownership details.
12. Date of acquisition and date of transfer.
13. Possession / allotment documents in builder cases.

5.7 Business / Professional Income Documents

1. Books of account, if maintained.
2. Bank statements of all business accounts.
3. Cash book.
4. Ledger.
5. Sales register.
6. Purchase register.
7. Expense vouchers.
8. GST returns and reconciliation, if applicable.
9. Form 26AS / AIS reconciliation of professional receipts.
10. TDS certificates.
11. Debtor and creditor balances.
12. Stock summary, where applicable.
13. Fixed asset register.
14. Loan statements.
15. Details of cash deposits.
16. Details of digital receipts.
17. Presumptive income computation under sections 44AD / 44ADA / 44AE, where applicable.
18. Tax audit report under section 44AB, if applicable.
19. Form 10-IEA for opting out of the new regime in eligible business/professional cases, where applicable.

5.8 Deduction and Exemption Documents

Under the old tax regime, common documents include:

1. Section 80C: LIC premium receipt, PPF deposit proof, ELSS statement, tuition fee receipt, housing loan principal repayment certificate, NSC investment, Sukanya Samriddhi deposit proof, EPF contribution proof.
2. Section 80D: Health insurance premium receipt, preventive health check-up proof, senior citizen medical expenditure proof.
3. Section 80CCD: NPS contribution proof, employer NPS contribution details.
4. Section 80G: Donation receipt, donee PAN, registration number / approval details of donee, mode of payment.
5. Section 80TTA / 80TTB: Bank interest certificate, senior citizen deposit interest statement.
6. Section 80E: Education loan interest certificate.
7. Section 80EE / 80EEA: Housing loan sanction letter, interest certificate, property acquisition documents.
8. Section 80DD / 80DDB / 80U: Medical certificate in prescribed form, prescription and payment proof, wherever applicable.
9. HRA: Rent agreement, rent receipts, landlord PAN, bank payment proof.
10. LTA / LTC: Travel tickets, boarding passes, employer claim approval.

5.9 Foreign Income / Foreign Asset Documents

This is one of the most sensitive areas in individual ITR filing. Documentation should include:

1. Foreign bank account statements.
2. Foreign demat / brokerage statements.
3. Foreign pension / retirement account statements.
4. Foreign stock / ESOP / RSU vesting documents.
5. Foreign property documents.
6. Foreign tax return, if filed.
7. Foreign tax payment challans.
8. Foreign salary certificate.
9. Form 1042-S, W-2 or equivalent foreign tax documents, where applicable.
10. Form 67 for foreign tax credit.
11. DTAA analysis.
12. Exchange rate working.
13. Country-wise disclosure details.
14. Signing authority details in foreign accounts.
15. Beneficial ownership details in foreign entities or trusts.

Non-disclosure of foreign assets can trigger serious consequences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

5.10 Virtual Digital Assets / Crypto Documents

1. Exchange-wise transaction statements.
2. Wallet statements.
3. Purchase and sale history.
4. TDS under section 194S.
5. Date-wise cost and sale consideration.
6. INR conversion working.
7. Transaction fee details.
8. VDA transfer details including wallet-to-wallet transfer.
9. Details of gifts of VDA, if any.
10. Reconciliation with AIS and Form 26AS.

6. Reconciliation Before Filing ITR

A professional ITR filing process should follow a reconciliation-based approach.

6.1 Salary Reconciliation

Form 16 should be reconciled with:

• Salary slips.
• Bank credits.
• Form 26AS.
• AIS / TIS.
• Employer-provided perquisite statement.
• Form 12BB details.
• Deductions allowed by employer.

Any difference between salary as per Form 16 and actual bank receipts must be explained before filing.

6.2 TDS / TCS Reconciliation

TDS and TCS should be matched with:

• Form 26AS.
• AIS.
• TDS certificates.
• Books / bank statements.
• Actual income offered in ITR.

Mismatch may result in lower tax credit, demand, defective return or rectification requirement.

6.3 AIS / TIS Reconciliation

AIS and TIS must be reconciled for:

• Interest.
• Dividend.
• Securities transactions.
• Mutual fund transactions.
• Immovable property transactions.
• Foreign remittances.
• Cash deposits.
• Credit card payments.
• GST turnover, where applicable.
• TDS / TCS.
• Refund and interest on refund.

AIS is not conclusive by itself. It is an information statement. If AIS contains incorrect information, the taxpayer should submit feedback and retain supporting documents.

6.4 Bank Statement Reconciliation

All major bank credits should be classified as:

• Salary.
• Business/professional receipts.
• Loan received.
• Gift received.
• Transfer from own account.
• Sale proceeds.
• Refund.
• Capital introduction.
• Reimbursement.
• Exempt income.
• Taxable income.

Unexplained bank credits are high-risk items and may attract additions under sections 68, 69, 69A, 69B, 69C or 69D, depending on facts.

7. Tax Regime Selection and Documentation

From AY 2024–25 onwards, the new tax regime under section 115BAC is the default regime for individuals, HUFs, AOPs, BOIs and artificial juridical persons, subject to applicable conditions.

For non-business individuals, the choice to opt out of the default new regime and adopt the old regime can generally be exercised in the ITR, subject to filing within the prescribed due date.

For individuals having business or professional income, opting out of the new regime requires furnishing Form 10-IEA within the prescribed time. Re-entry and withdrawal options are restricted and should be carefully evaluated.

Before filing the return, the individual should prepare a comparative tax computation under:

1. New regime.
2. Old regime.

The decision should consider:

• Deductions available.
• HRA.
• Housing loan interest.
• Chapter VI-A deductions.
• Employer NPS contribution.
• Capital gains tax.
• Surcharge and marginal relief.
• Rebate under section 87A.
• Business income restrictions.
• Future flexibility in case of business/professional income.

8. Specific Documentation Risk Areas

8.1 Capital Gains

Capital gains reporting is a major source of errors due to:

• Incorrect date of acquisition.
• Wrong cost.
• Non-consideration of bonus/split/merger.
• Missing grandfathering value.
• Incorrect classification between STCG and LTCG.
• Wrong exemption claim.
• Non-reconciliation with AIS.
• Ignoring foreign shares or ESOPs.

8.2 House Property

Common mistakes include:

• Claiming housing loan interest without ownership.
• Not reporting deemed let-out property.
• Incorrect co-ownership percentage.
• Not offering rent received.
• Claiming municipal taxes not actually paid.
• Incorrect treatment of pre-construction interest.

8.3 Deductions

Common documentation failures include:

• Claiming 80C without actual payment.
• Claiming insurance premium not paid by taxpayer.
• Claiming 80G without valid donation receipt.
• Claiming HRA without rent proof.
• Claiming 80D without eligible mode of payment.
• Claiming deduction under old regime while filing under new regime.

8.4 Foreign Assets

Even if no taxable income arises from foreign assets, reporting may still be required depending on residential status and asset holding. Failure to disclose foreign bank accounts, foreign shares, foreign retirement accounts or signing authority may create serious litigation and penalty exposure.

8.5 Gifts and Loans

For gifts and loans, documents should include:

• Gift deed or confirmation.
• Donor identity.
• Relationship proof.
• Bank statement.
• Source of funds of donor, where required.
• Loan agreement.
• Interest terms.
• Repayment proof.

Where gift is received from non-relative or without adequate documentation, section 56(2)(x) implications must be examined.

9. Judicial Position

9.1 Claim not made in return — Revised return route

In Goetze (India) Ltd. v. CIT, (2006) 284 ITR 323 (SC), the Supreme Court held that a claim for deduction not made in the return could not be entertained by the Assessing Officer otherwise than by filing a revised return. However, the decision did not restrict appellate powers.

Professional implication: If a material claim is missed in the original return, the safer course is to file a revised return within the permitted time rather than relying only on a later letter before the Assessing Officer.

9.2 Bona fide claim and penalty

In CIT v. Reliance Petroproducts (P.) Ltd., (2010) 322 ITR 158 (SC), the Supreme Court held that making a claim which is not sustainable in law, by itself, does not amount to furnishing inaccurate particulars, if particulars furnished are not false.

Professional implication: A debatable claim, fully disclosed and supported by documents, is different from concealment or misreporting.

9.3 Bona fide inadvertent error

In Price Waterhouse Coopers (P.) Ltd. v. CIT, (2012) 348 ITR 306 (SC), the Supreme Court accepted that a bona fide and inadvertent error, despite disclosure in records, may not justify penalty.

Professional implication: Documentation, transparent disclosure and explanation of bona fide error are important in penalty defence.

9.4 Practical judicial principle

Judicial precedents broadly support the proposition that:

• Full and true disclosure is critical.
• Wrong claims may still invite disallowance.
• Penalty depends on facts, disclosure and conduct.
• Non-disclosure, false particulars or fabricated documents create serious exposure.
• Revised return is the proper route for correcting omissions in a filed return.

10. Risks and Litigation Exposure

10.1 Compliance Risks

1. Wrong ITR form.
2. Incorrect residential status.
3. Mismatch with AIS / TIS / 26AS.
4. Non-reporting of exempt income.
5. Incorrect bank account validation.
6. Non-verification of ITR within time.
7. Defective return notice under section 139(9).
8. Loss of ability to carry forward certain losses if return is not filed within due date.

10.2 Tax Risks

1. Tax demand due to TDS mismatch.
2. Interest under sections 234A, 234B and 234C.
3. Late filing fee under section 234F.
4. Disallowance of deductions.
5. Denial of exemption claims.
6. Addition of unexplained credits.
7. Higher tax under special provisions for unexplained income.
8. Double taxation in foreign income cases if Form 67 / FTC documentation is defective.

10.3 Penal and Prosecution Risks

1. Penalty for under-reporting or misreporting under section 270A.
2. Penalty in unexplained income cases under section 271AAC.
3. Fee under section 234F.
4. Prosecution risk under section 276CC in serious cases of wilful failure to file return.
5. Black Money Act exposure in foreign asset non-disclosure cases.

10.4 Scrutiny Risk Triggers

Common triggers include:

• High-value transactions not matching returned income.
• Large cash deposits.
• Large credit card payments.
• Property purchase/sale.
• Significant securities transactions.
• Foreign remittances.
• TDS reflected but income not offered.
• Loss claims.
• Refund claims.
• Foreign assets.
• Crypto/VDA activity.
• Sudden high-value gifts or loans.

11. Professional Recommendation

11.1 Conservative View

File the return only after complete reconciliation of all income streams with Form 26AS, AIS, TIS, bank statements, Form 16, capital gain statements and deduction proofs. Do not claim any deduction, exemption, loss or credit unless supported by proper evidence.

This approach is most suitable for high-net-worth individuals, professionals, persons having foreign assets, capital gains, multiple properties, business income, or prior tax litigation.

11.2 Practical View

Where complete documentation is available for major items but minor AIS mismatches exist due to third-party reporting errors, file the return based on correct legal income, submit AIS feedback where required, and retain reconciliation notes and third-party confirmations.

This approach is appropriate where the taxpayer has genuine records but AIS/TIS requires correction.

11.3 Aggressive View

Take legally arguable claims where judicial support exists, but only with full disclosure and a written legal position. Avoid aggressive claims based only on tax saving without supporting law, facts or documents.

Aggressive positions should be supported by:

• Case law.
• Statutory interpretation.
• Disclosure in return schedules.
• Working papers.
• Client representation.
• Professional note.

12. Documentation Checklist — Final ITR File

A professional ITR file for an individual should contain:

1. Client basic information sheet.
2. PAN and Aadhaar.
3. Residential status working.
4. Form 16 / pension certificate.
5. Form 16A / TDS certificates.
6. Form 26AS.
7. AIS and TIS.
8. Bank statements.
9. Salary reconciliation.
10. Interest reconciliation.
11. Dividend reconciliation.
12. House property computation.
13. Capital gains computation.
14. Business/professional income computation.
15. Deduction proofs.
16. Tax regime comparison.
17. Foreign income/asset disclosure note, if applicable.
18. Crypto/VDA computation, if applicable.
19. Self-assessment tax challan.
20. Advance tax challans.
21. Form 67, if FTC claimed.
22. Form 10E, if relief under section 89 claimed.
23. Form 10-IEA, where applicable.
24. ITR computation.
25. Final ITR acknowledgement.
26. E-verification confirmation.
27. Client declaration / management representation.
28. Professional working papers.
29. Notes on assumptions and positions taken.
30. Copy of filed return and JSON/PDF.

13. Compliance Checklist

14. Practical Filing Workflow

A robust professional workflow should be as follows:

1. Obtain client information and source documents.
2. Download Form 26AS, AIS and TIS.
3. Identify applicable ITR form.
4. Determine residential status.
5. Prepare income head-wise computation.
6. Reconcile TDS/TCS and tax payments.
7. Reconcile AIS/TIS with books, statements and income computation.
8. Prepare old vs new tax regime comparison.
9. Confirm deductions and exemptions.
10. Compute interest and fee, if applicable.
11. Pay self-assessment tax.
12. Prepare draft ITR.
13. Review schedules carefully.
14. Validate ITR.
15. File ITR.
16. E-verify return.
17. Save acknowledgement, ITR-V and computation.
18. Maintain assessment-ready documentation file.

15. Professional Conclusion

For individuals, the preparation of documents before filing the ITR is now as important as the return filing itself. The return is integrated with third-party information systems such as AIS, TIS, Form 26AS, SFT, TDS/TCS reporting, securities data, property transaction data, banking information and foreign information exchange.

For AY 2026–27, the professional must remember the transitional position: income for FY 2025–26 is governed by the Income-tax Act, 1961, while income from FY 2026–27 onwards falls under the Income Tax Act, 2025. Therefore, the correct ITR form, correct tax regime, correct schedules and correct documentation under the old Act remain essential for AY 2026–27.

The safest professional approach is to file the return only after:

• Complete document collection.
• AIS/TIS/Form 26AS reconciliation.
• Written explanation of mismatches.
• Verification of tax regime choice.
• Evidence for every claim.
• Preservation of working papers.

A well-prepared ITR reduces the risk of defective return, tax demand, disallowance, penalty, scrutiny and future litigation.

16. Sources / References

Statutory provisions:

• Income-tax Act, 1961 — Sections 6, 10, 17, 22–27, 28–44DB, 44AD, 44ADA, 44AE, 45–55A, 56, 56(2)(x), 68–69D, Chapter VI-A, 87A, 112A, 115BAC, 139, 139(4), 139(5), 139(8A), 139(9), 140A, 234A, 234B, 234C, 234F, 270A, 276CC, 285BB.
• Income-tax Rules, 1962 — Rule 12, Rule 128, relevant ITR instructions for AY 2026–27.
• CBDT Notification No. 45/2026 dated 30 March 2026 — Income-tax (Second Amendment) Rules, 2026.
• Income Tax Act, 2025 — Section 1, Section 263, Section 536.

Judicial precedents:

• Goetze (India) Ltd. v. CIT, (2006) 284 ITR 323 (SC).
• CIT v. Reliance Petroproducts (P.) Ltd., (2010) 322 ITR 158 (SC).
• Price Waterhouse Coopers (P.) Ltd. v. CIT, (2012) 348 ITR 306 (SC).

Regulatory / official guidance:

• Income Tax Department — FAQs on Interplay and Transition from Income-tax Act, 1961 to Income Tax Act, 2025.
• Income Tax Department — ITR forms and utilities for AY 2026–27.
• Income Tax Department — Salaried Individuals for AY 2026–27 guidance.
• Income Tax Department — AIS / Form 26AS guidance.
• Income Tax Department — Updated return, belated return, revised return and limitation guidance.