ITR

Proofs to keep for old regime claims

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Find

ITR forms do not take attachments, but you must keep proof of every deduction and exemption in case of a notice. Keep them for at least as long as the reassessment period for that year.

Provisions

Sec 80C, Income-tax Act 1961 (now Sec 123); Sec 10(13A), Income-tax Act 1961 (now Sec 11 (Schedule III, Table Sl. No. 11))

Analysis

Keep rent agreement, rent bank transfers and landlord PAN; 80C receipts and statements; 80D premium receipts; home loan certificates; Form 10BA and donation certificates. A digital folder per year makes notice replies easy. Missing proof is the main reason deductions are disallowed after scrutiny.

Close

  1. Create a folder for FY 2025-26.
  2. Save each proof with a clear name.
  3. Include bank statements showing payments.
  4. Back up the folder.
  5. Keep it for several years.

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