Income-tax returns: Here's a list of invoices, documentation employees should retain to support tax-free reimbursements

Over 5.9 crore income-tax returns were filed for AY 2026–27 (FY 2025-26) by the 31 July due date for the ITR-1 (Sahaj) and ITR-2 forms. The deadline passed with no extension, for taxpayers including salaried employees, pensioners, students, and individuals with income from multiple house properties, interest, dividends, capital gains, or other sources.

However, the tax season is not over as not every taxpayer was required to file their ITR this week. And those who failed to file their returns by the deadline also have till 31 December this year to file delayed returns, with applicable penalties and charges.

Those with business or professional income filing ITR-3 form, and those opting for the presumptive taxation scheme under ITR-4 (Sugam) form, have time till August and October, respectively.

• ITR-3 due date is 31 August 2026: Salary from freelance or business income that does not require a tax audit.
• ITR-4 due date is 31 October 2026: Business or professional income requiring a tax audit.

File returns using ITR e-filing portal

The tax department's dedicated e-filing portal remains the official platform for all sorts of taxpayers to file their returns online. It allows you to pay taxes online and submit statutory forms.

Taxpayers can log in using their PAN details, select the applicable ITR form, verify their income and deduction details (if filing under old tax regime), pay tax due (when necessary) and complete e-verification after submission of the return.

The e-filing portal also provides access to pre-filled information based on available records, including details from Form 16, Annual Information Statement (AIS) and Taxpayer Information Summary (TIS).

Are all reimbursements taxable?

Salaried employees who filed their returns using the ITR-1 or ITR-2 forms might also claim some reimbursements to be tax-free in their submission. Reimbursements are generally tax-free where they represent repayment of expenses incurred wholly and exclusively for official duties, such as travel and accommodation, local conveyance, business-related telephone or internet usage and other expenditure incurred on behalf of the employer, according to Chartered Accountant Suresh Surana.

He however added that taxpayers must support their claims by keeping appropriate bills, documents and prescribed records.

Further, reimbursements of personal or private expenses are generally taxable as salary or a perquisite, CA Surana noted. These include personal travel, private use of a vehicle, personal club or credit-card expenses and other household expenditure borne by the employer. Besides this, he added that any amount paid as a fixed reimbursement without supporting evidence, or any amount exceeding the actual official expenditure incurred, may also be taxable.

Invoices, documents for tax-free reimbursements: List

“Employees seeking to avail tax-free treatment for reimbursements should maintain clear and credible documentation demonstrating that the expenditure was actually incurred and was directly related to official work purposes,” Surana said.

He added that employees should keep the following key records:

• Tax invoices and bills that clearly identify the goods purchased or services availed, along with relevant details such as the vendor's GSTIN, invoice date, and itemised description of the expense.
• Proof of payment, including bank statements, credit card statements, UPI confirmations, or digital payment receipts, evidencing that the expense was actually borne by the employee.
• Invoices issued in the employee's name (or as required under the employer's policy), particularly for recurring expenses such as internet and mobile services.

• Expense claim forms and reimbursement submissions filed with the employer, along with any supporting declarations or approvals.
• Asset purchase invoices for work-related equipment such as laptops, monitors, webcams, keyboards, routers, or furniture such as work desk, wherever eligible under the company's reimbursement policy.
• Subscription and software invoices for professional tools, journals, research materials, or work-related applications used in the course of employment.
• For expenses such as internet and telephone reimbursements, employees should retain detailed monthly bills showing the service period and usage details.
• Similarly, for work-from-home equipment claims, supporting invoices and, where applicable, employer declarations confirming official business use can strengthen the documentation trail.