Document Checklists

For individuals whose income is mainly from salary, house property and interest.

• PAN and Aadhaar (linked with each other)
• Income-tax e-filing portal login details
• Form 16 from each employer during the year
• Salary slips, where Form 16 is not available or the job was changed during the year
• Details of all bank accounts held during the year (bank name, account number, IFSC)
• Interest certificates for savings accounts, fixed deposits and post office schemes
• Home loan interest certificate and property details, if applicable
• Rent receipts and landlord details, if claiming exemption for house rent allowance
• Proofs of tax-saving investments and deductions (insurance, PPF, ELSS, health insurance, donations), if opting for the old tax regime
• Details of any other income: dividends, capital gains, rent, freelance income or family pension
• Copy of last year's income tax return

For proprietors and professionals, including those declaring income on a presumptive basis.

• PAN, Aadhaar and e-filing portal login details
• Books of accounts for the year (Tally backup or data from other accounting software)
• Statements of all bank accounts for the full year, including current, savings, OD / CC and loan accounts
• GST returns filed for the year (GSTR-1 and GSTR-3B), where registered
• Sales and purchase registers, and expense bills
• Closing stock, debtors and creditors as on 31 March
• Bills for purchase or sale of fixed assets (vehicles, machinery, computers, furniture)
• Loan statements and interest certificates for business loans
• TDS certificates received from customers
• Details of any other income (salary, rent, interest, capital gains)
• Last year's income tax return, computation of income and financial statements

For sale of shares, mutual funds or property, and for Non-Resident Indians.

• Capital gains statement from the broker, and from CAMS / KFintech for mutual funds
• For property sold: sale deed, purchase deed, and bills for cost of improvement, if any
• Proof of reinvestment for claiming exemption (new residential house, specified bonds), if any
• ESOP / RSU statements from the employer, with dates of allotment and sale
• Details of foreign bank accounts, foreign assets and foreign income, if any
• For NRIs: passport pages with entry and exit stamps, or a statement of days stayed in India during the year
• For NRIs: NRE / NRO account statements and interest certificates
• For NRIs claiming DTAA benefit: Tax Residency Certificate (TRC) of the country of residence and the related self-declaration
• Proof of tax paid outside India, for claiming Foreign Tax Credit
• Copy of last year's income tax return

• PAN of the proprietor
• Aadhaar of the proprietor, with the mobile number linked (for OTP authentication)
• Passport-size photograph of the proprietor
• Proof of place of business: latest electricity bill, property tax receipt or municipal tax bill
• If the premises are rented: rent agreement and No Objection Certificate (NOC) from the owner
• If the premises belong to a relative: consent letter from the owner, with the owner's ID proof
• Bank account proof: cancelled cheque, or first page of the passbook / bank statement
• Email address and mobile number for GST communication
• Trade name (if any), and a list of the main goods or services supplied

• PAN of the firm, LLP or company
• Partnership deed; or LLP Certificate of Incorporation and LLP Agreement; or company Certificate of Incorporation, MOA and AOA
• PAN, Aadhaar and passport-size photograph of every partner or director
• Authorisation letter (firm) or board resolution (company / LLP) appointing the authorised signatory
• Digital Signature Certificate (DSC) of the authorised signatory (mandatory for companies and LLPs)
• Proof of place of business, with rent agreement and NOC from the owner if rented
• Bank account proof in the entity's name (cancelled cheque or bank statement)
• Email address and mobile number of the authorised signatory
• A list of the main goods or services supplied

• Two or more proposed company names, in order of preference
• Brief description of the main business activity
• For each director and shareholder: PAN, Aadhaar, passport-size photograph, email and mobile number
• Address proof of each director: bank statement or utility bill not older than two months
• Registered office proof: utility bill not older than two months, with NOC from the owner (and rent agreement, if rented)
• Proposed authorised and paid-up capital, and the shareholding of each shareholder
• Digital Signature Certificates (DSC) of the directors, or details for obtaining them
• For foreign nationals and NRIs: passport and address proof, notarised or apostilled as required

• Two or more proposed LLP names, in order of preference
• Brief description of the main business activity
• For each partner: PAN, Aadhaar, passport-size photograph, email and mobile number
• Address proof of each partner: bank statement or utility bill not older than two months
• Registered office proof: utility bill not older than two months, with NOC from the owner (and rent agreement, if rented)
• Capital contribution of each partner and the profit-sharing ratio
• Names of the designated partners (at least two, of whom one must be resident in India)
• Digital Signature Certificates (DSC) of the designated partners, or details for obtaining them
• Key terms for the LLP Agreement: duties of partners, remuneration, admission and retirement

• Proposed name of the firm and the nature of business
• For each partner: PAN, Aadhaar, passport-size photograph and residential address
• Proof of the principal place of business, with rent agreement and NOC from the owner if rented
• Capital contribution of each partner and the profit-sharing ratio
• Terms for partners' remuneration and interest on capital, if any
• Date of commencement and duration of the partnership
• Names of the partners authorised to operate the bank account and sign on behalf of the firm
• Availability of all partners to sign the deed and the application to the Registrar of Firms

• Aadhaar of the proprietor, managing partner, Karta or authorised director, with the mobile number linked (for OTP)
• PAN of the enterprise (and of the proprietor, for a proprietorship)
• GSTIN, where the enterprise is registered under GST
• Name and full address of the enterprise and of each plant or unit
• Bank account number and IFSC
• Main business activity (manufacturing or services) and the products or services
• Number of employees
• Date of commencement of business

The portal takes investment and turnover figures from the income tax and GST records of the enterprise.

• PAN of the proprietor, firm, LLP or company
• Aadhaar of the proprietor, or of the partner / director applying
• Address proof of the business premises (electricity bill, rent agreement or property tax receipt)
• Cancelled cheque or bank certificate in the name of the applicant
• Email address and mobile number for DGFT communication
• For firms, LLPs and companies: partnership deed or Certificate of Incorporation
• Digital Signature Certificate (DSC), or an Aadhaar-linked mobile number for e-verification

The IEC must be updated on the DGFT portal every year between April and June, even where there is no change.

• Books of accounts for the year (Tally backup or data from other accounting software)
• Statements of all bank and loan accounts for the full year
• Previous year's audited financial statements and tax audit report
• GST returns for the year (GSTR-1, GSTR-3B and GSTR-2B), and the annual return, if filed
• TDS returns, challans and TDS certificates issued during the year
• Loan confirmations, with PAN, for all loans taken, repaid or given
• Fixed asset additions and sales, with bills and dates of putting to use
• Closing stock statement, and quantity details for traders and manufacturers
• List of MSME suppliers, with the dates on which their dues were paid
• Details of payments to relatives and related concerns
• Details of cash payments and receipts above the prescribed limits
• PF and ESI challans with dates of payment, where applicable

• Audited financial statements and income tax returns for the last three years
• Provisional financial statements for the current year
• GST returns for the last twelve months
• Project details: cost of project, quotations for machinery and civil work, and means of finance
• Basis for projected sales, margins and capacity utilisation
• Existing loan sanction letters and loan account statements
• Latest stock and debtors statement, where working capital finance is required
• KYC of promoters: PAN, Aadhaar and photographs
• Documents of the property offered as collateral, if any
• Udyam registration certificate, where available