How to claim home loan deduction for previous years when I chose New Regime for 2023-24?

Last year, i opted for New Tax Regime(23-24) from my employer, therefore the form 16 given to me does not have telephone/internet reimbursement tax deductions. However i have all the internet bills for the last year (23-24). I have found that i can change my tax regime during ITR filing to old, can i claim my telephone reimbursement and also fuel reimbursement under section 10(14) Expenses on allowances paid to meet personal expenses while filing ITR? Thank you for your time.

Yes, you can change the regime while filing ITR, but be ready to provide all these details to ITD, as and when query be raised. Department sends notices to the assessee who claim deductions which are not given in form 16.

Thank You. while filing ITR can we claim under Section 10) Expenses on allowances paid to meet personal expenses which is missing in form 16?

Yes, but explanation my be asked by ITD.