The Ultimate ITR Filing Checklist for Chartered Accountants and Taxpayers

Recently ICAI has come out with a checklist for filing ITR-1 & 4. https://resource.cdn.icai.org/87550dtc-aps1990.pdf

This blog summarizes the same for you.

Filing your Income-Tax Return (ITR) can be complex. This blog distills the essential checklists for ITR-1 (Sahaj) and ITR-4 (Sugam) into a concise, step-by-step guide—your go-to tool for error-free, efficient e-filing.

1. Choose the Right ITR Form

Types of Income allowed

• Salary/family pension
• One house property
• Other sources (except lottery, racehorses)
• Agricultural income ≤ ₹5 K
• LT capital gains u/s 112A ≤ ₹1.25
• Business/profession under presumptive schemes u/s 44AD/44ADA/44AE (Only for ITR-4)

Before you begin, confirm your eligibility and ensure no disqualifying incomes (e.g., foreign assets, professional losses, lottery, etc.).

2. Pre-Filing Essentials

1. e-Filing Portal Setup
• Active PAN linked with Aadhaar
• Valid e-Filing login and mobile/email
• Pre-validated bank account for refunds
2. Key Documents
• Form 16 / Form 16A / Form 16C / Form 26AS/ AIS
• Bank statements, TDS certificates
• Loan statements (home, education, EV)
• Proofs for Chapter VI-A deductions (insurance, PPF, NPS, etc.) 

3. Filing Steps (Online Mode)

1. Log in → e-File > Income Tax Returns > File ITR
2. Select AY 2025-26, Online mode → Continue
3. Choose Status & Form (ITR-1 or ITR-4) → Proceed
4. Confirm pre-filled data and upload documents
5. Complete sections A–E (ITR-1) or A–D (ITR-4)
6. Review tax computation → Pay (if any) or Preview
7. e-Verify via DSC/EVC/Aadhaar OTP/Netbanking

4. Section-Wise Checklist

4.1 Part A – General Information

• Verify PAN, name, DOB, Aadhaar, contact details
• Select filing type (Original/Belated/Revised)
• Opt-in/opt-out of New Tax Regime (Form 10-IEA)
• Declare high-value transactions (7th proviso to s.139(1))

4.2 Part B – Gross Total Income

• ITR-1: Salary, House Property, Other Sources, LT CG u/s 112A
• ITR-4: Add Business/Profession (Schedule BP), Salary, House Property, Other Sources, LT CG

4.3 Part C – Deductions & Taxable Income

• Claim Chapter VI-A deductions (80C to 80U) under Old Tax Regime
• Only 80CCD(2)/80CCH under New Regime;

4.4 Part D – Tax Computation

• Auto-calculated tax, rebate u/s 87A, cess @4%
• Interest u/s 234A/B/C, late-filing fee u/s 234F
• Verify Advance Tax, Self-Assessment Tax, TDS/TCS credits

4.5 Part E – Other Information (ITR-1 / ITR-4)

• List all Indian bank accounts (select refund A/c)
• Schedule IT: Advance & Self-Assessment Tax challans
• Schedules TDS/TCS: Details from Forms 16/16A/27D
• Verification: Sign and declare, or e-verify

5. Special Schedules (ITR-4)

• Schedule BP: Presumptive income under 44AD/44ADA/44AE
• Balance-Sheet Snapshot: Assets & liabilities as of 31 Mar
• GST Turnover: Annual outward supplies (if GST-registered)

6. Pro Tips for Zero Discrepancy

• Cross-verify from Form 26AS/AIS
• Match bank credits with income receipts
• File Form 10E before claiming Relief u/s 89
• Maintain minimal cash transactions to extend presumptive thresholds

By following this streamlined checklist, both practising Chartered Accountants and taxpayers can ensure complete, accurate, and timely ITR filing—minimizing notices and maximizing peace of mind. Good luck!

Note on Webtel’s Web-e-Tax Software for E-Filing ITRs

Webtel’s Web-e-Tax is a leading solution for seamless e-filing of Income Tax Returns (ITRs), making it highly recommended for professionals, enterprises, and individual taxpayers for the following reasons:

Why Choose Web-e-Tax?

• Comprehensive Coverage: Supports all major ITR forms (ITR 1-7) and tax audit reports (Forms 3CA, 3CB, 3CD), allowing users to manage diverse types of tax filings from a single platform.
• Upload & E-Filing: Enables upload and e-filing of income tax returns, saving significant time for tax practitioners handling many clients.
• Direct Data Import: Allows direct import of Form 26AS, AIS, master data from XML/JSON files, and previous year’s records, minimizing manual data entry errors and speeding up the workflow.
• Advanced Computation & Reporting: Auto-computes tax liability under both old and new regimes, including MAT/MATC, interest penalties u/s 234(A), 234(B), and 234(C), late filing fees u/s 234F, and other deductions.
• DIT Dashboard & Real-Time Monitoring: The dashboard provides real-time insights into online activities like new registrations, AIS download, and 26AS import, as well as tracking return status and refund progress.
• Error-Free and Secure Filing: User-friendly interfaces and built-in validations support accurate, error-free returns; all data is confidential and protected with robust security measures, including backup and restore functionality.
• Expert Support: Dedicated assistance from Webtel experts ensures users get timely help for queries, smooth onboarding, and guidance for complex tax scenarios, including relief forms like Form 10E.

Practical Benefits

• Time and Effort Savings: Automated data flow (from Form 3CD to ITR), auto-mapping of income heads, and easy updating/revision/rectification eliminate duplications and manual mistakes.
• Professional Billing: Integrated billing modules help practitioners manage professional fees and generate bills for filing work efficiently.
• Compliance Confidence: Regular software updates keep pace with changes in tax regulations, ensuring filings are always compliant with the latest legal requirements.

Summary
Web-e-Tax is designed for fast, secure, and error-free income tax compliance. Its robust features cater to all taxpayer needs, from individuals to firms, and provide extensive automation, integration, and expert assistance. For those seeking confidence, efficiency, and compliance in ITR e-filing, Webtel’s Web-e-Tax software stands out as an essential tool for Assessment Year 2025-26 and beyond.