15 Big Changes in ITR Filing for AY 2025-26

You Must Know Before Filing Your Return!

Income Tax Return (ITR) filing season is here! if you’re planning to file your return for FY 2024-25 (AY 2025-26),then you should know the important changes.

Let’s break down the 15 major changes in simple terms so you don’t miss anything.

1. Aadhaar Number Now Mandatory

Earlier, people could file their ITR using an Aadhaar Enrollment ID now that option is gone. You must have a valid Aadhaar number to file your return or even apply for a PAN.

2. More Details Needed to Opt Out of New Tax Regime

If you have business or professional income and want to go with the old tax regime, you’ll need to fill Form 10-IEA and provide proper acknowledgment numbers in your return.

3. New Checks to Confirm You Opted Out Properly

The ITR forms now include automatic checks. If you say you’re opting out of the new tax regime but haven’t submitted Form 10-IEA on time then the system will catch it.

4. ITR-1 || Some Incomes not allowed

If you have income where TDS is deducted under sections like 194B (lottery), 194BB (horse racing), or 194S (crypto) then you can’t use ITR-1 anymore. You’ll have to use ITR-2 or ITR-3.

5. ITR-2 || Requires Extra Details

More information is required in ITR-2 now like:

• Separate details of capital gains
• Reporting capital loss from share buybacks (from 1st oct 2024)
• Assets and liabilities Schedule if total income is over Rs.1 crore

6. New Form Introduced || ITR-U

If you made a mistake in your old return, you can now file an updated return using ITR-U, but this comes with certain conditions and a penalty. Still, it’s a good second chance to fix things.

7. Extended Deadline for ITR filing.!

Good news is that the deadline to file your return is now 15th September 2025 (instead of 31st July)for non audited cases. This gives you extra time to understand the changes and properly filing of ITR.

8. ITR-1 & ITR-4 are LIVE on the portal

If you prefer filing your ITR in time, the Income Tax Department has released Excel utilities and ITR forms on the IT portal for ITR-1 and ITR-4.

9. ITR-1 and ITR-4 Now Cover Small Capital Gains

If your long-term capital gains are up to Rs. 1.25 lakh (covered under Section 112A), you can now use ITR-1 or ITR-4 as long as you don’t have carried forward losses.

10. Must Mention TDS Section Clearly

From this year, you must mention under which head your income is reported for which TDS was deducted and claimed in your ITR form (like 194C, 194J etc). This helps the tax department match your data more accurately.

Final Thoughts: Stay Updated, File Smart

These changes aim to make tax filing more transparent and accurate, but they also bring more responsibility on taxpayers.

• Don’t wait till the last moment.
• Make sure you’re using the correct ITR form.
• If you’re confused, take help from a professional.

At Taxtrix, we help freelancers, salaried individuals, small business owners, and professionals file their returns the right way, stress-free and on time.

Need help with ITR filing?
Reach out to us at www.taxtrix.in or message us on WhatsApp. Let our tax experts take care of the numbers while you focus on what you do best!