Master in Accounts & high court Advocate
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Posted on 05 June 2025
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