Additional Disclosures in ITR AY 2025-26 (Old Regime)

New Annexures introduced for claiming deductions in Income Tax Returns (ITR)

To improve transparency & verification, the Income Tax Dept. has rolled out additional disclosure requirements for key deductions. Here’s what you MUST fill in:

🏛️ Annexures Introduced — Quick Summary 👇🏻

1. Interest on Borrowed Capital – Sec 24(b)

➤ Loan Source (`Bank` / `Other than Bank`)
➤ Name of Lender
➤ Loan A/c Number
➤ Sanction Date
➤ Total Loan Amount
➤ Outstanding as on 31st March
➤ Eligible Interest (Sec 24(b))

2. Deduction under Sec 80C

➤ *Policy Number* or *Document ID* is now *mandatory*

3. Deductions under Sec 80CCC / 80CCD(1) / 80CCD(1B)

➤ *PRAN Number* (for NPS & pension-related deductions)

4. Medical Insurance – Sec 80D

➤ *Name of Insurance Company*
➤ *Policy Number*

5. Dependent with Disability – Sec 80DD

➤ Details of dependent with disability (*format/details may vary*)

6. Specified Disease – Sec 80DDB

➤ *Disease* must be selected from dropdown list

7. Education Loan Interest – Sec 80E

➤ Loan Source
➤ Name of Bank
➤ Loan A/c Number
➤ Sanction Date
➤ Total Loan Amount
➤ Outstanding as on 31st March
➤ Interest Paid (Sec 80E)

8. Residential House Loan – Sec 80EE

➤ Loan details similar to Sec 80E
➤ Interest Paid under Sec 80EE

9. Affordable Housing Loan – Sec 80EEA

➤ Same disclosure as 80EE
➤ For certain residential properties

10. EV Loan – Sec 80EEB

➤ Same as above
➤ For *Electric Vehicle Loan Interest*

11. Person with Disability – Sec 80U

➤ Personal details related to disability (*format/details may vary*)

🎯Key Takeaway:

These annexures ensure detailed documentation for deduction claims — so be ready with your loan, insurance, and policy details while filing ITR!

✅ Start preparing documents early to avoid last-minute rush.


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