Non availability of options

File ITR 2 and fill it in Schedule EI.

Sir, that is only for reporting purpose, the income does not get deducted or exempt.

Sir, that is only for reporting purpose, the income does not get deducted or exempt.

While filing ITR-1 of a salaried employee for the FY 2025-26, the Option, “ANY OTHER EXEMPTION UNDER SECTION 10” to claim exemp income I/s 20(26) was found to be missing in both the formats of Old Tax and New Tax Regimes. In the previous years, this exemption using the "Any Other" option was being claimed. This year, the option seems to be removed.

Under the circumstances, whether the exemption u/s 10(26) could be claimed in ITR 1 in the following manner :-

Suppose,

Gross Salary : Rs. 15,00,000/-;

Exempt Income u/s 10(26) : Rs. 15,00,000/-.

(A) If under Salary as per section 17(1) of Part B1 Income from Salary, the Gross Salary is shown as "nil" (the Gross Salary of Rs. 15,00,000/- minus the exempt income of Rs. 15,00,000/- ). 

(B) If under Category, “Sums received by specified Category of Taxpayers” and Sub-Category, “10(26)- Any income as referred to in section 10(26)” of (C3) Exempt Income : For reporting purpose and Income on which no Tax is payable, the exempted amount of Rs. 15,00,000/- is mentioned.

Whether the above projection will be valid.

It has to be valid otherwise there are no options to claimed the exemption.