Archive · 13 Jun 2025
ITR-1 and ITR-4 Forms Updated for AY25-26: New Rules and Disclosures
The tax forms for this year have new rules to make sure your deductions are correct.
If you use the old tax system, you'll need to provide more details.
For example, you'll specify where you work for HRA claims.
You also must include loan details.
These changes help verify your claims, making sure everything is accurate.
Income Tax Department released updated ITR-1 and ITR-4 forms for AY 2025-26.
New forms require additional disclosures for various deductions, especially for those opting for the old tax regime.
Taxpayers claiming HRA must specify if they work in a metro or non-metro city.
Detailed information like lender names and loan account numbers are now needed for home loan interest and education/housing/EV loans.
The changes aim for increased transparency and auto-verification of deductions.
- Who
- Taxpayers filing ITR-1 and ITR-4.
- What
- Changes to ITR-1 and ITR-4 forms for AY 2025-26.
- When
- For Assessment Year 2025-26.
- Where
- India
- Why
- To increase transparency and auto-verification of tax deductions.
Taxpayers
Income Tax Department
Ease of filing versus accuracy
Taxpayers
Potential Burden due to increased data requirements
Income Tax Department
Easier tax filing process and ensure accurate tax calculations
- Forms Updated
- ITR-1 and ITR-4
- Assessment Year
- 2025-26
- Focus
- Increased Verification
- Deductions Requiring Additional Info
- HRA, Home Loan Interest, 80C, 80E
- Objective
- Accurate and verifiable deductions
