Resources | Vishal R Chavan & Co.

Document checklists

What to keep ready for common work. Tick items as you collect them, or print the list.

Income tax return: salaried

PAN and Aadhaar details Salary TDS certificate from the employer Annual Information Statement and Form 26AS Bank interest certificates Home loan interest certificate Proofs of investments and insurance premium Capital gains statements, if any

Income tax return: business

Bank statements for the full year Sales and purchase registers GST returns for the year Expense bills and vouchers Loan statements Fixed asset purchase and sale bills Closing stock details Last year's return and financial statements

GST registration

PAN of the business or proprietor Aadhaar of the proprietor, partners or directors Photograph of the proprietor, partners or directors Proof of business address Rent agreement or consent letter, if not owned Bank account proof Partnership deed or incorporation documents

Project report

KYC of the applicant and the business Quotations and estimates for the project cost Past income tax returns and financial statements Existing loan details and sanction letters Bank statements Details of expected sales, staff and expenses Land or premises documents

Professional updates

Reviewed on 04-11-2026. Check the current position before you act on any of these.

Income-tax Act, 2025

Applies from 01-04-2026, for Tax Year 2026-27 onwards. The Income-tax Act, 1961 continues to apply to earlier years.

Audit case dates for AY 2026-27

CBDT Circular 07/2026 extended the tax audit report date to 21-10-2026 and the return date to 21-11-2026 for specified audit cases.

Return due date for business income

Non-audit taxpayers with business or professional income now have until 31 August. Check which date applies to your income.

Revised returns

The time to revise a return is now 12 months from the end of the tax year. A fee may apply to revisions after 31 December.

Official portals

Income Tax e-Filingincometax.gov.in GST Portalgst.gov.in Ministry of Corporate Affairsmca.gov.in Verify a UDINudin.icai.org