What your CA actually needs in March

1 · Income

• Income list for the FY: every invoice or payment, with dates and clientsThis is your gross receipts figure, the starting point of the whole return.
• Bank statements for all accounts, 1 April to 31 MarchYour CA reconciles receipts against actual credits.
• Form 26AS and AIS downloaded from the income-tax portalShows the TDS your clients already deposited against your PAN.
• TDS certificates (Form 16A) from clients who deducted taxCross-checks 26AS; mismatches cost refunds.

2 · Expenses

Skip this section if you file under 44ADA presumptive taxation.

• Categorised expense list with receipts or invoices for each entryEvery claimed expense needs paper behind it if questioned.
• Invoices for big purchases: laptop, camera, furnitureCapital assets are claimed via depreciation, not as one-shot expenses.
• Rent agreement and payment proof, if you claim workspace rentCommonly asked for in scrutiny; easy to have ready.

3 · GST (only if registered)

• GSTIN and the year's filed GSTR summariesTurnover reported to GST and in the ITR must reconcile.

4 · Deductions (old regime)

Only worth gathering if you might file under the old regime.

• 80C proofs: PPF, ELSS, LIC premiums, principal repaymentsUp to 1.5L off taxable income, but only with proofs.
• 80D health-insurance premium receiptsYours and parents' policies both count, with separate limits.
• NPS contribution statement (80CCD(1B))An extra 50k deduction many freelancers miss.

5 · The rest

• Advance-tax challans for instalments you paid during the yearSo payments are credited against this year's liability.
• Last year's ITR and computationCarried-forward losses and consistency checks.
• PAN, Aadhaar, and a cancelled cheque or bank details for the refundRefunds only land in pre-validated bank accounts.