income tax
Published on 22 July 2025
Essential ITR Filing Changes for Salaried Taxpayers in AY 2025–26
Filing Your ITR for AY 2025–26? Here's What’s New — and What You Must Do Right
If you’re a salaried individual preparing to file your income tax return for Assessment Year 2025–26, there are several important updates you need to know. The Income Tax Department has tightened documentation standards, raised compliance thresholds, and extended the filing deadline—but don’t let the extension lull you into delay.
1. New Compliance Rules: No More Loose Ends
For this assessment year, the old regime demands itemised documentation for nearly every deduction you claim—no more vague summaries or general declarations.
Key deductions that now require document-level detail include:
- Section 80C (Investments like LIC, PPF, ELSS, NSC, etc.)
- Section 80D (Health insurance premiums)
- HRA (House Rent Allowance)
- Section 80E (Education loan interest)
- Sections 80DD/80U (Disability-related deductions)
Filing your return without the proper paperwork? That could result in claim rejections, lost tax benefits, and higher tax bills.
2. Documentation You Need to Gather
Here's a quick list of what you'll need depending on your claims:
| Deduction Type | Documents to Keep Handy |
|---|---|
| HRA | Rent receipts, landlord’s PAN (if rent > ₹1 lakh), rental agreement, your salary breakup |
| 80C | Premium receipts, policy bonds, PPF passbooks, ELSS/NSC certificates |
| 80D | Health insurance policy copy, payment receipts, insurer name, policy number |
| 80E | Certificate from bank/NBFC showing interest paid |
| Salary Details | Form 16 (even if not required to upload, use for accuracy) |
| Disability Claims (80DD/80U) | Valid Form 10-IA, dependent details (Aadhaar, PAN, UDID) |
| Other Investments | Fixed deposit statements, ULIP documents, etc. |
3. Form 16: Still Critical, Even If You Don’t Upload It
If you’re e-filing directly on the incometax.gov.in portal, uploading Form 16 isn’t mandatory because your salary and TDS data are usually pre-filled.
That said, it’s essential to cross-check those details with your Form 16 for accuracy. Third-party e-filing platforms like ClearTax and Tax2win often do require the Form 16 upload.
4. LTCG Exemption Raised: What You Need to Know
Here’s good news: The exemption limit for Long-Term Capital Gains (LTCG) from listed shares and equity mutual funds has been raised to ₹1.25 lakh for FY 2024–25.
- You can report exempt gains (up to ₹1.25L) even in ITR-1, if other criteria are met.
- Tax at 12.5% will apply only on gains exceeding the exemption limit.
5. New ITR Filing Deadline: September 15, 2025
The government has extended the due date for non-audit taxpayers (including most salaried individuals) to September 15, 2025—giving you more breathing room.
But remember:
- Filing after this date attracts interest under Section 234A and late fees under Section 234F.
- System slowdowns and errors tend to spike near deadlines. File early to avoid stress.
6. Steps for Smooth and Successful Filing
Here’s a streamlined checklist:
Start Early: Don’t wait. Gather rent receipts, policy documents, investment statements, and Form 16 now.
Enter Details Item-wise: Each deduction must include supporting document details—not just the amount.
Validate Before Submitting: The portal won’t allow filing if key fields (like policy codes, PANs) are missing.
Match with Form 26AS and AIS: Ensure your TDS and income details match the tax department’s records.
Keep Proofs for 6 Years: You don’t need to upload most of them—but you must have them ready in case of scrutiny.
Check for Scrutiny Notices Till June 2026: Any mismatch or red flag can trigger a query or assessment notice.
7. AY 2025–26 Essentials: Summary Table
| Category | Details |
|---|---|
| Deductions Documentation | Required for 80C, 80D, 80E, HRA, etc. |
| LTCG Exemption Limit | ₹1.25 lakh (listed equity & ELSS only) |
| ITR Form for LTCG ≤ ₹1.25L | ITR-1 or ITR-4 (if other conditions met) |
| Filing Due Date | September 15, 2025 (non-audit) |
| Form 16 Upload | Not required on portal; keep for cross-check |
| Errors During Filing | Likely if fields are incomplete or mismatched |
Final Word
This year’s tax season demands a bit more diligence—but with the right documentation and a methodical approach, your ITR filing can be smooth, accurate, and quick to process. Don’t leave it to chance or the last day.