Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- Purchase, inheritance or gift history
- Sale statements, dates and transaction expenses
- TDS, investment reports and prior relevant claims
How to use these records
Separate property, securities and other assets and retain purchase and sale dates and costs. The governing legislation, year, residency and asset category affect the analysis. This preparation guide does not prescribe a universal rate, exemption or holding-period test.
The question to resolve before filing
Which asset category, cost rules and year-specific provisions apply to each disposal?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not apply one capital-gain rate or holding-period assumption to every asset and year.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.
Check the tax period and current form. The Income Tax Department now lists some forms under both legacy and current numbers, including Form 10F / Form 41. Confirm the governing tax period, legislation and filing instructions rather than assuming a historic form number is the current submission route.