BIG ITR Update for A.Y. 2025-26: New Annexures Made Mandatory for Deduction Claims!

The Income Tax Department has rolled out major changes to the Income Tax Return (ITR) process for Assessment Year 2025-26. These changes aim to enhance transparency, verification, and compliance by mandating detailed disclosures for various deductions. Taxpayers claiming deductions under sections like 80C, 80D, 80E, and others must now fill out specific annexures with supporting details.

Below is a structured breakdown of the new annexure requirements:

📌 Why This Matters:

With these new annexures, the IT Department seeks to tighten verification around deduction claims and curb misuse or inflated deductions. Accurate and complete disclosures are now essential for successful ITR filing.

🧾 New Annexure Requirements – Section-Wise Breakdown

🏠 Interest on Borrowed Capital – Section 24(b)

To claim deduction on home loan interest:

Loan Source: Bank / NBFC / Others
Name of Lender
Loan Account Number
Loan Sanction Date
Total Loan Amount
Outstanding Principal as on 31st March
Interest Amount Eligible under Sec 24(b)

💰 Section 80C – Investment-Based Deduction

For LIC, PPF, NSC, tuition fees, etc.:

Policy Number or Document ID must now be provided

👵 Sections 80CCC / 80CCD(1) / 80CCD(1B) – Pension & NPS Contributions

For pension and NPS-related deductions:

PRAN (Permanent Retirement Account Number) is mandatory

🏥 Medical Insurance – Section 80D

To claim medical insurance premium:

Name of Insurance Company
Policy Number

♿ Dependent with Disability – Section 80DD

For dependents with disabilities:

Disclosure of dependent’s details
Format may vary depending on the portal requirements

🧪 Specified Disease – Section 80DDB

For deductions on treatment of listed diseases:

Must select the disease from a predefined dropdown list

🎓 Education Loan Interest – Section 80E

To claim interest on student loans:

Loan Source and Name of Lender
Loan Account Number
Sanction Date
Total Loan Amount
Outstanding Principal as on 31st March
Interest Paid

🏠 Residential House Loan – Section 80EE

For first-time homebuyers:

Similar disclosures as Section 80E
Specifically for interest paid under Sec 80EE

🏘️ Affordable Housing Loan – Section 80EEA

For loans under affordable housing scheme:

Same details as 80EE
Applies to qualifying residential properties only

🚗 Electric Vehicle Loan – Section 80EEB

To claim EV loan interest:

Similar disclosures as 80EE/80EEA
Applicable only to Electric Vehicle Loans

♿ Self with Disability – Section 80U

For individuals with disabilities:

Personal disability details
Disclosure format may vary depending on filing platform

✅ Key Takeaways for Taxpayers:

Be ready with all loan, insurance, and investment documents.
The new annexures are now a mandatory part of deduction claims.
Begin document collection and preparation early to avoid last-minute errors or omissions.
Incorrect or incomplete annexures can lead to deduction denial or IT notices.

📌 Final Words:

With these sweeping changes, the accuracy and completeness of your ITR filing in A.Y. 2025-26 matter more than ever. Claiming deductions without proper documentation is no longer acceptable. Ensure you follow the updated guidelines carefully and consult a tax expert if needed.

Stay compliant, stay informed!