# How long should a person keep IT return documents?

**URL:** <https://community.greythr.com/t/how-long-should-a-person-keep-it-return-documents/3768>\
**Category:** Income Tax\
**Tags:** documents, it-returns\
**Created:** [December 24, 2021, 6:26am UTC](https://community.greythr.com/t/how-long-should-a-person-keep-it-return-documents/3768 "2021-12-24T06:26:34Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![Manjunath](https://avatars.discourse-cdn.com/v4/letter/m/c6cbf5/32.png) [@Manjunath](https://community.greythr.com/u/Manjunath)\
**Post date:** [December 24, 2021, 6:26am UTC](https://community.greythr.com/t/how-long-should-a-person-keep-it-return-documents/3768/1 "2021-12-24T06:26:34Z")

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Hi,

For how long should a person keep IT return documents with them?

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**Author:** ![Bhuvana\_Anand](https://sea2.discourse-cdn.com/flex024/user_avatar/community.greythr.com/bhuvana_anand/32/4444_2.png) [@Bhuvana\_Anand](https://community.greythr.com/u/Bhuvana_Anand)\
**Post date:** [December 24, 2021, 1:05pm UTC](https://community.greythr.com/t/how-long-should-a-person-keep-it-return-documents/3768/2 "2021-12-24T13:05:45Z")

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Hi Manjunath,

With regard to the **Books and Records** it should be maintained for 6 years from the last date of filing of the annual return (31st December) for that year i.e., for a total period of 8 previous years.

This may extend if the assessment is reopened u/s. 147, till the time assessment is completed.

With regard to **transfer pricing documents** and information (Rule 10D) to be maintained for a period of 8 years from the end of the relevant assessment year, i.e., for a total period of 10 previous years.

If any income in relation to **any asset** (including financial interest in any entity) **located outside India,** chargeable to tax has escaped assessment for any assessment year — records of 16 years from the end of relevant assessment year to be retained.

Regards,  
Bhuvana Anand