ITR 1 no more Sahaj: Know the major changes in ITR Form 1 and 4:

The Income Tax Department has introduced some significant amendments to the deductions in the Income Tax Return.

Changes Introduced in ITR Deductions

Saloni Kumari

May 30, 2025

Last update on May 30, 2025

ITR 1 no more Sahaj: Know the major changes in ITR Form 1 and 4 The Income Tax Department has released the Excel-based utilities for ITR-1 and ITR-4 Forms for the Assessment Year 2025-26 (For the Income earned in the financial year 2024-25). There are major amendments that have been introduced to the deductions of ITR by the Department. Earlier, no specific details were required to be given if you were claiming below mentioned deductions/ exemptions. Now you need to provide the below given information if you are claiming these deductions. 1. House Rent Allowances

Place of Work
Actual HRA Received
Actual Rent Paid
Basic Salary

2. 80C Deduction: Policy Number or Document Identification Number 3. 80D Deduction: Health Insurance

Name of Insurance Company
Policy Number

4. 80E Deduction: Interest on loan taken for higher education

Loan taken from
Name of bank from which loan is taken
Loan account number of Bank
Date of Sanction of Loan
Total amount of Loan
Loan outstanding as on 31st March

5. 80EE Deduction: Interest on loan taken for Residential House Property

Loan taken from
Name of bank from which loan is taken
Loan account number of Bank
Date of Sanction of Loan
Total amount of Loan
Loan outstanding as on 31st march

6. 80EEA Deduction: Interest on loan taken for Certain House Property

Loan taken from
Name of bank from which loan is taken
Loan account number of Bank
Date of Sanction of Loan
Total amount of Loan
Loan outstanding as on 31st march

7. 80EEB Deduction: Interest Paid on purchase of Electric Vehicle

Loan taken from
Name of bank from which loan is taken
Loan account number of Bank
Date of Sanction of Loan
Total amount of Loan
Loan outstanding as on 31st march
Vehicle Registration Number

8. 80DDB Deduction for Medical Treatment of Specified Disease: Name of Specified Disease This additional Information has made filing ITR-1 and ITR-4 a more complex task.

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Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].