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

• 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

Are all reimbursements taxable?

Invoices, documents for tax-free reimbursements: List

• 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.