The Income Tax Act, 1961, mandates taxpayers to submit certain documents, statements, and disclosures along with their ITR. Below is a structured breakdown of requirements under Sections 139(6) and 139(6A).
1. Mandatory Disclosures (Section 139(6))
Every return must include:
(A) Basic Details
- PAN(Permanent Account Number)
- Aadhaar(if linked to PAN)
- Residential Status(as per Section 6)
- Bank Account Details(for refunds)
(B) Income & Deduction Proofs
| INCOME TYPE | SUPPORTING DOCUMENT |
| Salary | Form 16 (Part A & B) |
| House Property | Interest certificate (if home loan claimed) |
| Capital Gains | Brokerage statements, sale deeds |
| Business Income | Profit & Loss Statement, Balance Sheet |
| Deductions (80C, 80D, etc.) | Investment proofs, insurance premium receipts |
(C) Tax Payment Proofs
- Challan Details(BSR code, date, amount) for advance tax/self-assessment tax
- TDS Certificates(Form 16/16A/16B)
2. Additional Disclosures (Section 139(6A) – High-Value Transactions
Taxpayers must report:
- Foreign Assets(Schedule FA in ITR-2/3/5/6/7)
- Cash Deposits ≥ ₹1 Crore(in current accounts)
- Foreign Travel ≥ ₹2 Lakh
- Electricity Bills ≥ ₹1 Lakh
- Donations(if claiming 80G deduction)
3. Audit & Special Cases
(A) Audit Reports (Section 44AB)
- Form 3CA/3CB + 3CD(Tax audit)
- Form 10B/10BB(For trusts/charities claiming Section 11 exemption)
(B) Political Parties (Section 139(4B))
- Donation Details(Except Electoral Bonds)
- Audit Report(if income > ₹2.5L before exemption)
4. Digital Compliance
- E-Verification(Aadhaar OTP/DSC) mandatory within 120 days of filing
- XML/JSON Filemust match Form 26AS/AIS
5. Penalties for Non-Compliance
- Defective Return Notice (Section 139(9)): 15-day window to rectify
- Late Fees (Section 234F): ₹1,000–₹5,000
- Prosecution Risk (Section 276CC): For wilful non-filing
