Starting from Assessment Year 2025‑26 (FY 2024‑25), the Income-tax Return (ITR) filing process has undergone a major change. The Central Board of Direct Taxes (CBDT) has made detailed disclosures mandatory for claiming popular deductions and exemptions under the Income-tax Act.
The aim is clear:
- Prevent inflated or fraudulent claims
- Speed up refund processing
- Reduce post-filing notices and scrutiny
The new ITR utility has 275+ validation rules, and missing even a single field in the deduction schedule can lead to a hard error, stopping return submission.
Key Disclosure Requirements – What’s New in ITR AY 2025‑26
1. House Rent Allowance (HRA)
Earlier, just declaring the exempt amount was enough. Now, you must report:
- Whether your workplace is in a metro or non-metro city
- Basic salary + Dearness Allowance
- Total HRA received
- Rent paid during the year
Without all four, the HRA exemption won’t be accepted.
2. Section 80C – Investments up to ₹1.5 lakh
Each investment must now be backed by document-level data. For each eligible instrument like:
- PPF
- ELSS
- NSC
- Life insurance premiums
- Tax-saving FDs
You must enter:
- Policy number or receipt/account number
- Amount invested
A missing or incorrect number will block return upload.
3. Section 80D – Health Insurance Premium
To claim deduction:
- Mention the insurer’s name
- Enter the correct policy number
- Declare the premium paid
Just putting the amount is no longer enough.
4. Section 80E – Interest on Education Loans
New ITR forms require:
- Lender’s name
- Loan account number
- Sanction date
- Sanctioned amount
- Outstanding loan as on 31 March
- Interest paid during the year
5. Sections 80EE & 80EEA – First Home Loan Interest
Similar to 80E, home loan claims under these sections must include:
- Bank/lender details
- Loan sanction date
- Sanctioned amount
- Year-end balance
- Loan account number
This prevents misuse of deductions meant for first-time homebuyers.
6. Section 80EEB – Interest on Electric Vehicle Loan
The disclosure structure is the same as for housing or education loans. All loan details must be entered.
7. Section 80DDB – Specified Disease Treatment
For deduction under this section:
- You must name the specific disease exactly as mentioned in the specialist’s certificate
- Merely stating the expense amount is not enough
8. Sections 80DD & 80U – Disability-Related Deductions
New requirement:
- Enter the Acknowledgement Number of the disability certificate
- Uploading Form 10-IA alone is insufficient
- Applies to ITR‑2/3 only; ITR‑1 filers cannot claim these
9. Section 80GGC – Donations to Political Parties
You must fill out Schedule 80GGC, including:
- Name of the political party or electoral trust
- Registration number
- Payment mode
- Amount donated
Cash donations are no longer allowed under this section.
Practical Impact and Filing Tips
- Return upload is blocked unless every deduction field is filled exactly as required
- New Tax Regime is still the default. To claim deductions under Section VIA, opt out of the new regime in the ITR form
- Document checklist: Keep digital copies of all insurance policies, receipts, loan sanction letters, and certificates
- Cross-verification is built-in—back-end systems like PAN-Aadhaar, insurer databases, and banks are being linked for automated checks
FAQs – What Taxpayers Want to Know
Q: What happens if I forget to enter a policy number under 80C?
A: Your return will not upload. You’ll receive a hard error in the utility until it’s corrected.
Q: Can I claim HRA and home loan interest at the same time?
A: Yes, if the rented house and owned home are in different cities. Same-location claims may be scrutinized.
Q: Is the disability certificate number required in ITR‑1?
A: No. This field appears only in ITR‑2 and ITR‑3. ITR‑1 users can’t claim deductions under 80DD or 80U.
Q: Are political donations made in cash allowed under 80GGC?
A: No. Only digital or non-cash payments are eligible, and full details must be disclosed.
Q: I’m under the new regime. Can I still enter 80D details?
A: No. 80D is disallowed under the new regime. These fields remain locked unless you opt for the old regime.
Conclusion
Claiming deductions in ITRs is now a document-backed process, not a self-declaration. Every rupee claimed must tie back to an actual loan, receipt, or certificate already held in a financial or regulatory database.
Start early, gather all necessary documentation, and make an informed choice between the old and new tax regimes. And don’t worry—Stox n Tax is here to guide you through every compliance challenge this filing season.
Stox N Tax 
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