HRA and 80 C exemption in old regime

The latest ITR-1 form for AY 2025-26 has introduced some changes, including the requirement to provide details under Schedule 10(13A) for claiming House Rent Allowance (HRA).

 However, many taxpayers have reported that this schedule is not visible in the ITR-1 form.

 The new requirement asks for details such as: Work City (Metro vs. Non-Metro classification) Actual HRA Received Rent Paid Basic Salary + Dearness Allowance (DA) If the schedule is missing, you may need to check if the ITR filing utility has been updated or if the Income Tax Department will provide further clarification.

Regarding Section 80C deductions, the document identification number or policy number is now required for each investment claimed under 80C, including Provident Fund (PF) contributions made by salaried individuals.

Since PF contributions are deducted directly by the employer, you may need to provide: PF Account Number Employer’s PF Registration Number Contribution Details (as per your salary slip or EPF statement) If you are facing issues with these new requirements, it may be helpful to check the official Income Tax portal

In excel there is a Tab for HRA. For document number use the receipt/invoice/certificate number. For PF use your PF number

Yes, you can claim both HRA exemption and 80C deductions together under the old tax regime. They work through different parts of the tax law and do not conflict.

HRA exemption: Under Section 10(13A), HRA is exempt from tax up to the LEAST of: actual HRA received, rent paid minus 10% of basic+DA, or 50% of basic+DA (metro) / 40% (non-metro). This reduces your gross salary before computing taxable income.

80C deductions: PF (employee + voluntary), ELSS, PPF, NSC, LIC premiums, home loan principal, tuition fees. Total deduction under 80C is capped at Rs 1.5 lakh per year. This reduces your net taxable income further.

You can claim both: HRA reduces gross salary, 80C reduces net taxable income from whatever remains after HRA.

Note on new regime: Under the new tax regime (default from FY 2023-24), HRA exemption is NOT available. Neither are most 80C deductions, Section 80D (health insurance), or 80G. If you have significant rent and 80C investments, the old regime likely saves more ,  run the comparison before the July 31, 2026 deadline.

For old vs new regime comparison and tax optimization, see this [salary tax guide for FY 2025-26](https://taxgarden.in/blog/salary-ctc-restructuring-tax-optimization-fy-2026-27-india).