ITR Accepted As Valid Income Proof In Motor Accident Claims

In February 2026, the Jammu & Kashmir High Court reaffirmed that a duly filed Income Tax Return (ITR) is sufficient proof of income for motor accident compensation claims. Insurance companies cannot demand additional proof of the income source unless they provide evidence challenging the authenticity of the ITR.

The Court also clarified that MACT is not required to investigate the source of income shown in the ITR in the absence of rebuttal evidence. Recent rulings further confirm that post-accident ITRs may also be considered valid for compensation calculation.

This development strengthens the legal standing of tax-compliant individuals and ensures fair compensation determination under the Motor Vehicles Act.