
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow">
<p class="wp-block-paragraph"><em>We are Sharing With You New Deduction Disclosure Rules for Old Tax Regime Taxpayers in ITR AY 2025–2026 | Extra Disclosures You Can’t Ignore ! Read This Before You File . So kindly Check Out our www.castudynotes.com website and ALL the Best .</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<h3 class="wp-block-heading">New Deduction Disclosure Rules for Old Tax Regime Taxpayers in ITR AY 2025–2026 | Extra Disclosures You Can’t Ignore ! Read This Before You File</h3>



<p class="has-text-align-justify wp-block-paragraph">The Income Tax Department has rolled out the ITR-1 and ITR-4 forms for the Assessment Year 2025–26, introducing several significant updates — particularly impacting taxpayers opting for the ;<strong>Old Tax Regime</strong>. These revisions are designed to enhance transparency, improve compliance, and simplify the overall reporting process.</p>



<p class="has-text-align-justify wp-block-paragraph"> we have done the groundwork for you and compiled a comprehensive summary of the major changes in deduction-related disclosures. </p>



<p class="has-text-align-justify wp-block-paragraph">Whether you’re a taxpayer or a tax professional, staying informed about these updates is crucial to ensure smooth and accurate filing.</p>



<h3 class="wp-block-heading">What’s New in ITR-1 and ITR-4 for AY 2025–26?</h3>



<ul class="wp-block-list">
<li><strong>Enhanced Deduction Reporting</strong>: Taxpayers under the Old Tax Regime will now need to provide more detailed disclosures related to their eligible deductions.</li>



<li><strong>Improved Transparency</strong>: These changes aim to minimize errors and discrepancies, facilitating better scrutiny and verification by the Income Tax Department.</li>



<li><strong>Streamlined Compliance</strong>: Clearer reporting requirements will help taxpayers comply easily without facing last-minute confusion or delays.</li>
</ul>



<h3 class="wp-block-heading">Why These Changes Matter</h3>



<p class="has-text-align-justify wp-block-paragraph">The revised forms reflect the government’s ongoing efforts to tighten compliance frameworks and reduce tax evasion. More detailed deduction disclosures ensure that the claimed benefits are legitimate and verifiable. ; ;</p>



<p class="wp-block-paragraph"><strong>In the next section, we’ll break down the major updates you need to know for smooth filing this year.</strong></p>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 1. ;<strong>House Rent Allowance (HRA) – More Disclosures Required</strong></h3>



<p class="wp-block-paragraph">Taxpayers claiming exemption under HRA must now provide the following details:</p>



<ul class="wp-block-list">
<li>Place of Work</li>



<li>Actual HRA Received</li>



<li>Actual Rent Paid</li>



<li>Basic Salary</li>
</ul>



<p class="wp-block-paragraph">These fields ensure proper validation of the exemption being claimed.</p>



<h3 class="wp-block-heading">ð¹ 2. ;<strong>Section 80C – Investment Proof</strong></h3>



<p class="wp-block-paragraph">For deductions under 80C (LIC, NSC, PPF, etc.), the following must now be disclosed:</p>



<ul class="wp-block-list">
<li><strong>Policy Number</strong> or</li>



<li><strong>Document Identification Number</strong></li>
</ul>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 3. ;<strong>Section 80D – Health Insurance Deduction</strong></h3>



<p class="wp-block-paragraph">New mandatory disclosures for claiming health insurance premium deductions:</p>



<ul class="wp-block-list">
<li>Name of the Insurance Company</li>



<li>Policy Number</li>
</ul>



<p class="wp-block-paragraph">This change helps verify the legitimacy of health insurance claims.</p>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 4. ;<strong>Section 80E – Interest on Higher Education Loan</strong></h3>



<p class="wp-block-paragraph">When claiming this deduction, the following details are required:</p>



<ul class="wp-block-list">
<li>Loan Sanctioning Institution</li>



<li>Bank Name</li>



<li>Loan Account Number</li>



<li>Date of Loan Sanction</li>



<li>Total Loan Amount</li>



<li>Outstanding Loan as on 31st March</li>
</ul>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 5. ;<strong>Section 80EE – Interest on Loan for First-Time Home Buyers</strong></h3>



<p class="wp-block-paragraph">Mandatory fields include:</p>



<ul class="wp-block-list">
<li>Lending Institution</li>



<li>Bank Name</li>



<li>Loan Account Number</li>



<li>Sanction Date</li>



<li>Total Loan Amount</li>



<li>Outstanding Balance as on 31st March</li>
</ul>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 6. ;<strong>Section 80EEA – Interest on Loan for Affordable Housing</strong></h3>



<p class="wp-block-paragraph">Mandatory fields include:</p>



<ul class="wp-block-list">
<li>Lending Institution</li>



<li>Bank Name</li>



<li>Loan Account Number</li>



<li>Sanction Date</li>



<li>Total Loan Amount</li>



<li>Outstanding Balance as on 31st March</li>
</ul>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 7. ;<strong>Section 80EEB – Interest on Electric Vehicle Loan</strong></h3>



<p class="wp-block-paragraph">In addition to standard loan details, you must now also furnish:</p>



<ul class="wp-block-list">
<li><strong>Vehicle Registration Number</strong></li>
</ul>



<p class="wp-block-paragraph">This will help the department track EV-related deductions more accurately.</p>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð¹ 8. ;<strong>Section 80DDB – Medical Treatment for Specified Diseases</strong></h3>



<p class="wp-block-paragraph">New requirement:</p>



<ul class="wp-block-list">
<li><strong>Name of the Specified Disease</strong></li>
</ul>



<p class="wp-block-paragraph">Previously, just a certificate was enough. Now, clear identification of the illness is mandatory.</p>



<h3 class="wp-block-heading"></h3>



<h3 class="wp-block-heading">ð ;<strong>Important Note</strong></h3>



<p class="wp-block-paragraph">These changes signify the Income Tax Department’s continued effort to ;<strong>streamline tax filings and reduce fraudulent claims</strong>. Taxpayers under the ;<strong>Old Tax Regime</strong> ;should ensure they:</p>



<ul class="wp-block-list">
<li><strong>Maintain accurate documentation</strong></li>



<li><strong>Collect all necessary proofs</strong></li>



<li><strong>Verify disclosures before submitting their ITR</strong></li>
</ul>



<p class="wp-block-paragraph">Filing accurate and complete returns will reduce the risk of notices and ensure smooth processing of refunds.</p>



<p class="wp-block-paragraph"><strong>7 Additional Information and Details required in ITR-1 and ITR-4 for A.Y. 2025–26 especially for Taxpayers in Old Regime</strong><br><br>The Income Tax Department has released the updated ITR-1 and ITR-4 forms for Assessment Year 2025–26, and taxpayers under the Old Tax Regime need to be aware of several significant changes. These revisions aim to bring more transparency and accountability in the reporting of exemptions and deductions.<br><br>1. Enhanced Disclosure for House Rent Allowance (HRA)<br><br>Taxpayers claiming HRA exemption must now provide comprehensive details, including:<br>•Place of Work<br>•Actual HRA Received<br>•Actual Rent Paid<br>•Basic Salary and Dearness Allowance<br>•50% or 40% of Basic Salary, depending on whether the city is metro or non-metro<br><br>This change ensures precise calculation of HRA exemption under Section 10(13A).<br><br>2. Section 80C Deduction: Additional Documentation Required<br><br>To claim deductions under Section 80C, such as PPF contributions and insurance premiums, the following information must be disclosed:<br>•Document or Receipt Number<br>•PPF Account Number<br>•Insurance Policy Number<br><br>3. Section 80D: Health Insurance Details<br><br>Taxpayers claiming deductions under Section 80D for medical/health insurance must now provide:<br>•Name of the Insurance Company<br>•Policy or Document Number<br><br>4. Section 80E: Education Loan Interest<br><br>For deductions on interest paid on education loans under Section 80E, the following details are now mandatory:<br>•Name of the Lender<br>•Bank Name<br>•Loan Account Number<br>•Date of Loan Sanction<br>•Total Loan Amount<br>•Loan Outstanding as on 31st March<br><br>5. Section 80EE / 80EEA: Interest on Home Loan<br><br>Similar disclosures are required for interest deductions under Section 80EE or 80EEA for residential house property:<br>•Name of the Lender<br>•Bank Name<br>•Loan Account Number<br>•Date of Loan Sanction<br>•Total Loan Amount<br>•Loan Outstanding as on 31st March<br><br>6. Section 80EEB: Electric Vehicle Loan Interest<br><br>For interest paid on loans taken for the purchase of electric vehicles under Section 80EEB, taxpayers must provide:<br>•Name of the Lender<br>•Bank Name<br>•Loan Account Number<br>•Date of Loan Sanction<br>•Total Loan Amount<br>•Loan Outstanding as on 31st March<br><br>7. Section 80DDB: Treatment of Specified Diseases<br><br>Taxpayers claiming deductions under Section 80DDB for medical treatment of specified diseases are now required to mention the:<br><br>•Name of the Specified Disease</p>


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