The normal due date for filing the ITR is 31st July for cases where an audit is not required. ITR forms like ITR-1, ITR-2, ITR-3 (non-audit), and ITR-4 are filed by 31st July, but for the Assessment year 2025-26, the Income Tax Department has already extended the due date of filing to 15th September 2025.
Central Board of Direct Taxes (CBDT) has extended the due date of ITR filing for A.Y. 2025- 26 to 15th September, 2025, due to structural and content revision in ITR Forms to make them more simplified, more transparent, and more accurate. CBDT has not yet published the ITR utility for ITRs for A.Y. 2025- 26, but the Excel utility for ITR-1 & ITR-4 has been released on the Income Tax e-filing website.
After studying Excel Excel-based utility of ITR-1 & ITR-4, some major changes in data reporting by assesses have been revealed. In this post, we will discuss all major changes in the ITR form. All the major changes apply to the Old Tax Regime.
- In case of HRA exemption claim, the following details are required: –
- Place of work
- Actual HRA received
- Basic salary
- Actual Rent paid
2. In case of deduction u/s 80C, the following details are required
- Policy number or Document Identification Number
3. In case of deduction u/s 80D (Health Insurance), the following details are required
- Name of Health Insurance company
- Policy number
4. In case of 80 E (Education Loan), the following details are required
- Name of the Bank from which the Education loan has been taken
- Loan account number
- Sanction date of the Loan
- Total sanctioned loan amount
- Loan outstanding as on 31st March
5. In case of 80EE (Interest on Loan taken for residential house property), the following details are required: –
- Name of the Bank from which the Loan has been taken
- Loan account number
- Sanction date of the Loan
- Total sanctioned amount
- Loan outstanding as on 31st March
6. In case of 80 EEA (Interest on loan taken for certain house property), the following details are required: –
- Name of the Bank from which the Loan has been taken
- Loan account number
- Sanction date of the Loan
- Total sanctioned amount
- Loan outstanding as on 31st March
7. In case of 80EEB (Interest paid on purchase of Electric vehicle), the following details are required: –
- Name of the Bank from which the Home Loan has been taken
- Loan account number
- Sanction date of the loan
- Total sanctioned amount
- Loan outstanding as on 31st March
- Vehicle registration number of the Electric vehicle.
All these changes have been done keeping in mind to check fake claims made by assesses to claim deduction under different sections. However, for A.Y. 2025- 26, the New tax regime is selected by default. Suppose the assessee continues to file his Income tax return under the new tax regime. In that case, these changes do not make any impact on them as assesses are not allowed to claim deductions under the above sections under the new tax regime.
from the above changes, some Validation rules are also introduced, which apart from preventing assesses from filing wrong ITR forms and getting a notice for defective returns afterwards from the Income Tax Department.
194B – TDS on winnings from lotteries or crossword puzzles
194BB – TDS on winnings from horse races
194BA – TDS on winnings from online games
194IA – TDS on payment on transfer of certain immovable property (other than agricultural land)
194IC – TDS on monetary consideration under a Joint Development Agreement
194LA – TDS on compensation for compulsory acquisition of certain immovable property
194S – TDS on payment for transfer of Virtual Digital Assets (e.g., cryptocurrency)
194E – TDS on payments to non-resident sportsmen or sports associations
194C – TDS on payments to contractors and sub-contractors
194R – TDS on benefit or perquisite in respect of business or profession
194Q – TDS on purchase of goods
194LB – TDS on interest from infrastructure debt funds to non-residents
194LC – TDS on interest from specified foreign borrowings or bonds
194LBA(a) – TDS on distributed income to unit holders from business trust (interest income)
194LBA(b) – TDS on distributed income from rental income of REITs/InvITs
194LBA(c) – TDS on distributed income to non-residents by business trusts
195 – TDS on any other sum paid to non-residents (e.g., royalties, interest)
196A – TDS on income of non-residents from mutual funds
196B – TDS on income from units (including capital gains) to offshore funds
196C – TDS on income from foreign currency bonds or GDRs
196D – TDS on income of Foreign Institutional Investors from securities
196D(1A) – TDS on income of specified funds under Section 10(4D)
If these sections appear in TDS2 or TDS3, then ITR-1 is invalid, and the taxpayer must file ITR-2 or other applicable forms.