ITR-4 for AY 2026-27 introduces key changes. Check eligibility rules and the documents needed to claim tax deductions under various sections of the Income Tax Act.
Jasmine | Jun 22, 2026 |
ITR Filing 2026: Essential Documents for ITR-4 Deduction Claims
The Income Tax Department has notified all Income Tax Return (ITR) forms for Financial Year 2025-26 (Assessment Year 2026-27) and has also activated the Excel utilities for ITR-1 (Sahaj), ITR-2, and ITR-4 (Sugam) on its e-filing portal.
The deadline for individual taxpayers to file their ITRs is 31 July 2026, whereas those who are required to file ITR-3 or ITR-4 have up till 31 August 2026 to file. If anyone fails to meet his/her deadline, he/she can file late until 31 December 2026.
Documents Required for Claiming Tax Deductions through ITR-4
Those who are filing tax returns through the ITR-4 (Sugam) format should prepare their documents in order to be eligible for claiming deductions in accordance with several provisions of the Income Tax Act, such as sections 80C, 80D, 80E, 80GG, 80U, etc.
What is required for filing a deduction claim under Section 80C?
In order to claim a deduction under Section 80C, tax-payers have to provide details of the amount which is deductible and the number of the policy, account, or other identification number of the document.
What do you require for claiming deductions from the sections 80CCD(1) and 80CCD(1B)?
To be able to claim the deductions in Sections 80CCD(1) and 80CCD(1B), the taxpayer needs to provide his/her Permanent Retirement Account Number (PRAN) by clicking on the PRAN tab. The non-furnishing of PRAN details would lead to validation error in filing of returns.
What all is required to file deductions as per Section 80DD or Section 80U?
If the taxpayer wishes to avail himself of deduction as per Section 80DD or 80U, then information such as the nature and type of disability, category of dependent (if any), the extent of the deduction claimed, the PAN and Aadhar Number of the dependent, and Form 10-IA Acknowledgment Number needs to be furnished.
What do you need to submit to claim deductions under Section 80D?
For claiming the deductions under Section 80D, the individual taxpayer should furnish the following information about the health insurance policy: the name of the insurance company, policy number, and health insurance premium.
What documents will be required to claim deductions under Section 80 E, 80 EE, 80 EEA, and 80 EEB?
For claiming deduction under Section 80E, 80EE, 80EEA, or 80EEB, the individual shall have to provide information regarding the loan taken, which would include the source of the loan, name of the financial organization or bank from whom the loan was taken, account number, date of sanction of the loan, total loan, balance of the loan, and interest paid during the year.
How can you file for the deductions from Section 80GG?
In order to claim deductions from section 80GG, you must first fill out Form 10BA and get an acknowledgement number for the form. Then the acknowledgement number of Form 10BA should be written in Schedule 80GG while filling out the ITR.
Eligibility Criteria for Filing ITR-4 for AY 2026-27
A resident individual, HUF, or firm (except for LLP) having a total income up to Rs. 50 lakh and opting for presumptive taxation method as per Section 44AD/44ADA/44AE can file their return of income using ITR-4 form.
The form may also be used for individuals who earn any of the following:
Individuals who fail to satisfy the above requirements are not entitled to submit ITR-4 and should rather opt for ITR form.
Key Modifications in ITR-4 for AY 2026-27
In the ITR-4 form for AY 2026-27, there are three important modifications, namely
House Properties: Two house properties may now be reported by eligible taxpayers, rather than the previous limit of one house property.
Unrealized Rent: There is a new field for reporting “rent which cannot be realized” to allow easy identification of taxpayers disclosing unrealized rents.
Foreign Retirement Benefits: It is no longer mandatory to report foreign retirement benefits.
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