{"id":29297,"date":"2025-05-18T00:26:05","date_gmt":"2025-05-17T18:56:05","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29297"},"modified":"2025-08-20T18:01:25","modified_gmt":"2025-08-20T12:31:25","slug":"top-5-changes-in-income-tax-return-filing-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/","title":{"rendered":"Top 5 Changes in Income Tax Return Filing for AY 2025\u201326"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad3b46dc0379\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad3b46dc0379\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#5_key_changes_in_income_tax_return_forms_for_FY_2024%E2%80%9325_AY_2025%E2%80%9326\" >5 key changes in income tax return forms for FY 2024\u201325 (AY 2025\u201326):<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Wider_Eligibility_for_ITR-1_and_ITR-4\" >Wider Eligibility for ITR-1 and ITR-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Mandatory_Disclosure_of_TDS_Section\" >Mandatory Disclosure of TDS Section<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Capital_Gains_Rules_Updated_Based_on_Budget_2024\" >Capital Gains Rules Updated Based on Budget 2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Asset_and_Liability_Reporting_Threshold_Increased\" >Asset and Liability Reporting Threshold Increased<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Buy-Back_Proceeds_Now_Treated_as_Deemed_Dividends\" >Buy-Back Proceeds Now Treated as Deemed Dividends<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Income_Tax_Return_form_to_use_for_AY_2025%E2%80%9326_FY_2024%E2%80%9325\" >Income Tax Return\u00a0 form to use for AY 2025\u201326 (FY 2024\u201325)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#ITR-1_Sahaj\" >ITR-1 (Sahaj)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#ITR-2\" >ITR-2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#ITR-3\" >ITR-3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#ITR-4_Sugam\" >ITR-4 (Sugam)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#Summary_Table_Key_Changes_for_AY_2025%E2%80%9326\" >Summary Table Key Changes for AY 2025\u201326:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/top-5-changes-in-income-tax-return-filing-for-ay-2025-26\/#More_Disclosures_Required\" >More Disclosures Required:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29298\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return.jpeg\" alt=\"Income Tax Return\u00a0 form to use for AY 2025\u201326\" width=\"1240\" height=\"1697\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return.jpeg 1240w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return-219x300.jpeg 219w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return-748x1024.jpeg 748w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return-768x1051.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return-1122x1536.jpeg 1122w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Tax-return-800x1095.jpeg 800w\" sizes=\"auto, (max-width: 1240px) 100vw, 1240px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"5_key_changes_in_income_tax_return_forms_for_FY_2024%E2%80%9325_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\">5 key changes in income tax return forms for FY 2024\u201325 (AY 2025\u201326):<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Wider_Eligibility_for_ITR-1_and_ITR-4\"><\/span><span style=\"color: #000080;\">Wider Eligibility for ITR-1 and ITR-4<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>What&#8217;s new: Taxpayers having Long-Term Capital Gains (LTCG) from listed equity shares or mutual funds up to \u20b91.25 lakh can now file using ITR-1 or ITR-4.<\/li>\n<li>Earlier: Such taxpayers were forced to use ITR-2 or ITR-3.<\/li>\n<li>Benefit: Easier and quicker filing for small investors with minor capital gains.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Disclosure_of_TDS_Section\"><\/span><span style=\"color: #000080;\">Mandatory Disclosure of TDS Section<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>What&#8217;s new: Taxpayers must now specify the exact section (like 194A, 194N, 194R, etc.) under which TDS has been deducted.<\/li>\n<li>Applicable to: ITR-1, ITR-2, ITR-3, and ITR-5.<\/li>\n<li>Why it matters: This helps the Income Tax Department cross-verify TDS claims and avoid mismatches with Form 26AS and AIS.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Capital_Gains_Rules_Updated_Based_on_Budget_2024\"><\/span><span style=\"color: #000080;\">Capital Gains Rules Updated Based on Budget 2024<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>What&#8217;s new: New capital gains tax regime based on 23rd July 2024 as the cutoff date.<\/li>\n<li>Implication: Taxpayers must segregate capital gains:\n<ul>\n<li>Before July 23, 2024: Old regime applies.<\/li>\n<li>On\/after July 23, 2024: New rules apply (e.g., cost of acquisition, indexation, exemptions may vary).<\/li>\n<\/ul>\n<\/li>\n<li>Applies to: All capital assets \u2013 shares, MFs, property, gold, etc.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Asset_and_Liability_Reporting_Threshold_Increased\"><\/span><span style=\"color: #000080;\">Asset and Liability Reporting Threshold Increased<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>What&#8217;s new: The reporting threshold for disclosing assets and liabilities (Schedule AL) has been raised from \u20b950 lakh to \u20b91 crore of gross total income.<\/li>\n<li>Who\u2019s impacted: Only those earning more than \u20b91 crore now need to report:\n<ul>\n<li>Immovable property<\/li>\n<li>Investments<\/li>\n<li>Bank balances<\/li>\n<li>Jewellery, vehicles, etc.<\/li>\n<\/ul>\n<\/li>\n<li>Benefit: Simplifies filing for upper-middle-income taxpayers.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Buy-Back_Proceeds_Now_Treated_as_Deemed_Dividends\"><\/span><span style=\"color: #000080;\">Buy-Back Proceeds Now Treated as Deemed Dividends<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>Effective from: 1 October 2024<\/li>\n<li>What&#8217;s new: Income from buyback of shares by listed domestic companies will be treated as deemed dividend in the hands of shareholders.<\/li>\n<li>ITR Changes:\n<ul>\n<li>Must be reported under \u201cOther Sources\u201d.<\/li>\n<li>Specific fields added in ITR-2 and ITR-3.<\/li>\n<\/ul>\n<\/li>\n<li>Impact: This change plugs a tax arbitrage and shifts tax burden to individual investors.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Income_Tax_Return_form_to_use_for_AY_2025%E2%80%9326_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\">Income Tax Return\u00a0 form to use for AY 2025\u201326 (FY 2024\u201325)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"ITR-1_Sahaj\"><\/span><span style=\"color: #000080;\">ITR-1 (Sahaj)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Eligibility:<\/p>\n<ul>\n<li>Income up to \u20b950 lakh<\/li>\n<li>Sources:\n<ul>\n<li>Salary\/Pension<\/li>\n<li>One house property<\/li>\n<li>Other sources (e.g. interest)<\/li>\n<li>LTCG &lt; \u20b91.25 lakh from listed equity funds (Section 112A)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Not Eligible for:<\/p>\n<ul>\n<li>HUFs<\/li>\n<li>Crypto, multiple properties, foreign income<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ITR-2\"><\/span><span style=\"color: #000080;\">ITR-2<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Use if:<\/p>\n<ul>\n<li>Income &gt; \u20b950 lakh from any source under ITR-1<\/li>\n<li>You have:\n<ul>\n<li>Multiple house properties<\/li>\n<li>Capital gains (long\/short-term)<\/li>\n<li>Foreign income or assets<\/li>\n<li>\u20bf Crypto income<\/li>\n<li>Brought forward\/carry-forward losses<\/li>\n<li>Directorship\/unlisted shares<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ITR-3\"><\/span><span style=\"color: #000080;\">ITR-3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Use if:<\/p>\n<ul>\n<li>You have income from business\/profession<\/li>\n<li>You are a partner in a firm<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ITR-4_Sugam\"><\/span><span style=\"color: #000080;\">ITR-4 (Sugam)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Use if:<\/p>\n<ul>\n<li>You have presumptive income under Sections 44AD, 44ADA, or 44AE<\/li>\n<li>Income &lt; \u20b950 lakh from any source covered under ITR-1<\/li>\n<\/ul>\n<p>Note:<\/p>\n<ul>\n<li>HUFs cannot file ITR-1 \u2014 must use ITR-2\/3\/4 as applicable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Summary_Table_Key_Changes_for_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\">Summary Table Key Changes for AY 2025\u201326:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 392px;\" width=\"906\">\n<thead>\n<tr>\n<td>Change<\/td>\n<td>Impacted ITRs<\/td>\n<td>Affected Taxpayers<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Wider eligibility for ITR-1\/4<\/td>\n<td>ITR-1, ITR-4<\/td>\n<td>Salaried\/Small investors<\/td>\n<\/tr>\n<tr>\n<td>TDS section disclosure<\/td>\n<td>ITR-1 to ITR-3, ITR-5<\/td>\n<td>Everyone with TDS<\/td>\n<\/tr>\n<tr>\n<td>Capital gains rule split<\/td>\n<td>ITR-2, ITR-3<\/td>\n<td>Those with capital assets<\/td>\n<\/tr>\n<tr>\n<td>Asset reporting limit raised<\/td>\n<td>ITR-2, ITR-3<\/td>\n<td>HNIs with income &gt; \u20b91 cr<\/td>\n<\/tr>\n<tr>\n<td>Buyback as deemed dividend<\/td>\n<td>ITR-2, ITR-3<\/td>\n<td>Shareholders of listed firms<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"More_Disclosures_Required\"><\/span><span style=\"color: #000080;\">More Disclosures Required:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Full details needed for 80C, HRA, loans, donations<\/li>\n<li>Capital gains split between gains made before and after 23 July 2024<\/li>\n<li>TDS on dividends, interest, etc. will be auto-filled \u2014 verify with Form 26AS &amp; AIS<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000080;\">Simplified Rules:<\/span><\/strong><\/p>\n<ul>\n<li>ITR-1\/ITR-4 now allowed for LTCG \u2264 \u20b91.25L<\/li>\n<li>Schedule AL threshold (Asset &amp; Liability) raised to \u20b91 crore<\/li>\n<li>Buyback income now shown under \u201cOther sources\u201d\n<ul>\n<li>Losses from buyback (after 1 Oct 2024) can be adjusted<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>5 key changes in income tax return forms for FY 2024\u201325 (AY 2025\u201326): Wider Eligibility for ITR-1 and ITR-4 What&#8217;s new: Taxpayers having Long-Term Capital Gains (LTCG) from listed equity shares or mutual funds up to \u20b91.25 lakh can now file using ITR-1 or ITR-4. Earlier: Such taxpayers were forced to use ITR-2 or ITR-3. &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[10289],"class_list":["post-29297","post","type-post","status-publish","format-standard","hentry","category-direct-tax","tag-changes-in-income-tax-return-filing"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"ITR-1\/ITR-4, Threshold limit asset &amp; Liability raised to Rs. 1 crore, Losse from buyback can be adjusted, ITR FY 2024\u201325, AY 2025\u201326, ITR-1, ITR-3, ITR-5, ITR-2\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"changes in income tax return filing,direct tax\" \/>\n\t<link rel=\"canonical\" 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