7 Mandatory Disclosures in ITR-1 & ITR-4 for AY 2025–26 (Old Regime)

1. New HRA Disclosure Norms (Section 10(13A))

• Location of your place of work
• Actual HRA received from employer
• Rent paid during the year
• Basic salary + DA forming part of retirement benefits
• Specify whether the city is Metro (50%) or Non-Metro (40%)

2. Section 80C: Investment Proof Details Mandatory

• Receipt or Document Number
• PPF Account Number
• Life Insurance Policy Number

3. Health Insurance Claim: Section 80D Details

• Insurance company name
• Policy/document number

4. Education Loan Disclosure (Section 80E)

• Lender’s name (Bank/NBFC)
• Loan account number
• Date of sanction
• Original loan amount
• Balance outstanding as of 31st March

5. Housing Loan Deduction (Sections 80EE & 80EEA)

• Lender’s name
• Loan account number
• Date of loan sanction
• Total sanctioned amount
• Outstanding as of 31st March

6. Electric Vehicle Loan (Section 80EEB)

• Lender’s name
• Loan sanction date
• Loan account number
• Total amount & year-end balance

7. Deduction for Treatment of Specific Illness (Section 80DDB)

• Name of the disease
• Doctor’s certification may be required (as before)

Conclusion

The ITR-1 and ITR-4 updates are not just procedural; they reflect a broader move toward data-backed, verifiable tax filings. As a taxpayer in the Old Regime, your deductions are only as good as your documentation.

Suggested Read :

How to file ITR form 5?

ITR Filing for a Partnership Firm

ITR Form 7 Filing

ITR 4 Form Filing

Income Tax Verification (ITR-V)

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