{"id":9152,"date":"2025-06-14T19:28:56","date_gmt":"2025-06-14T19:28:56","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9152"},"modified":"2025-06-15T18:46:11","modified_gmt":"2025-06-15T18:46:11","slug":"key-changes-for-taxpayers-filing-under-old-tax-regime","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/","title":{"rendered":"Key Changes for taxpayers filing under Old Tax Regime"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9154\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-15-005738.jpg\" alt=\"Tax proof \" width=\"849\" height=\"1277\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-15-005738.jpg 397w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-15-005738-199x300.jpg 199w\" sizes=\"(max-width: 849px) 100vw, 849px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f4e2518fafe\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f4e2518fafe\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#Key_Changes_implemented_for_taxpayers_filing_under_Old_Tax_Regime\" title=\"Key Changes implemented for taxpayers filing under Old Tax Regime\">Key Changes implemented for taxpayers filing under Old Tax Regime<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#Key_Changes_in_the_Old_Regime_Filing\" title=\"Key Changes in the Old Regime Filing:\">Key Changes in the Old Regime Filing:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#Additional_Details_You_Now_Need_to_Provide\" title=\"Additional Details You Now Need to Provide:\">Additional Details You Now Need to Provide:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#Where_Taxpayer_File_Also_Matters\" title=\"Where Taxpayer File Also Matters: \">Where Taxpayer File Also Matters: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#Important_Takeaway_for_Income_Tax_Taxpayers_CA_or_Tax_Consultants_Point\" title=\"Important Takeaway for Income Tax Taxpayers &amp; CA or Tax Consultants Point:\">Important Takeaway for Income Tax Taxpayers &amp; CA or Tax Consultants Point:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-changes-for-taxpayers-filing-under-old-tax-regime\/#ITR_Form_Selection_Based_on_Head_of_Income\" title=\"ITR Form Selection Based on Head of Income\">ITR Form Selection Based on Head of Income<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Key_Changes_implemented_for_taxpayers_filing_under_Old_Tax_Regime\"><\/span><span style=\"color: #000080;\"><strong>Key Changes implemented for taxpayers filing under Old Tax Regime<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Significant changes the Income Tax Department in India has implemented for taxpayers filing under the Old Tax Regime. The IT Department has started auto-verifying claims using an integrated backend system mapped with PAN and Aadhaar. Sources for Cross-Verification: Taxpayer must maintain data will now be checked from like Insurance companies, Banks, Vahan (mParivahan app) &amp; Employers &amp; Government platforms.<\/p>\n<p>Filing under the old tax regime now means more responsibility, more scrutiny, and better documentation. These changes are designed to increase transparency and curb bogus claims. Taxpayer must check Form 26AS and AIS (Annual Information Statement) to verify what data the IT department already has before filing.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Key_Changes_in_the_Old_Regime_Filing\"><\/span><span style=\"color: #000080;\"><strong>Key Changes in the Old Regime Filing:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Now Income tax Form 16 is No Longer Sufficient<\/strong><\/span><\/p>\n<ul>\n<li>Earlier: Salaried taxpayers could rely solely on Form 16 for ITR-1 filing without uploading any proof for deductions (e.g., LIC, ELSS, HRA, health insurance).<\/li>\n<li>Now: You must upload documentary evidence to claim deductions under:\n<ul>\n<li>Section 80C \u2013 LIC, ELSS, PPF, Tuition fees<\/li>\n<li>Section 80D \u2013 Medical insurance<\/li>\n<\/ul>\n<\/li>\n<li>HRA \u2013 Rent receipts + landlord PAN (if rent &gt; \u20b91 lakh\/year)<\/li>\n<\/ul>\n<ul>\n<li>No more lump sum declarations. E.g., Declaring \u20b91.5 lakh under Section 80C without itemization is no longer allowed.<\/li>\n<li>Detailed break-up required for PPF, ELSS, LIC &amp; Other 80C instruments<\/li>\n<li>Real-time checks and alerts Automated verification, Instant error detection &amp; Immediate notifications for mismatches.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Additional_Details_You_Now_Need_to_Provide\"><\/span><span style=\"color: #000080;\"><strong>Additional Details You Now Need to Provide:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Taxpayer must maintain the mandatory proof uploads if claiming deductions:<\/p>\n<ul>\n<li>In case have Insurance (under section 80C, 80D) than must have Policy number, Insurer name &amp; Investment date<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>80C: Policy\/statement of LIC, ELSS, PPF, etc.<\/li>\n<li>80D: Health insurance policy and payment proof<\/li>\n<li>80DD\/80U (Disability-related):\n<ul>\n<li>Form 10-IA acknowledgment number<\/li>\n<li>PAN\/Aadhaar of dependent<\/li>\n<li>UDID (if available)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>In case have Loans (80E, 80EE, 80EEA, 80EEB) than Bank name, Loan account number, Sanction date &amp; Outstanding balance on 31 March. 80E (Education loan): Loan sanction letter, bank details, interest certificate<\/li>\n<\/ul>\n<ul>\n<li>In case House Rent Allowance (HRA) must have Employer details, Rent paid proof, Landlord PAN (mandatory if rent &gt; \u20b91 lakh\/year). HRA: Rent receipts, landlord PAN, employer details<\/li>\n<\/ul>\n<ul>\n<li>In case EV Loan Deductions Taxpayer have Vehicle registration number, Loan details &amp; Verified via Parivahan app<\/li>\n<li>LTCG Reporting in ITR-1 Now Allowed : Taxpayer can now report Long Term Capital Gains (LTCG) up to \u20b91.25 lakh from equity shares or mutual funds directly in ITR-1. Profits after 23 July 2025 will be tax-free, as per new exemption rule.<\/li>\n<li>Cross-Verification System in Place : All deductions will now be auto-verified against backend data from Banks, Insurance Companies, mParivahan (Vehicle loan info), Employers &amp; Govt. portals<\/li>\n<li>Any mismatch can result in Instant error flags, Notifications for corrections &amp; Rejection of claims<\/li>\n<\/ul>\n<p><em>If you don\u2019t have proof, the deduction can be rejected, and tax may become payable.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Where_Taxpayer_File_Also_Matters\"><\/span><span style=\"color: #000080;\"><strong>Where Taxpayer File Also Matters: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Filing through a third-party portal: Form 16 is mandatory to upload.<\/li>\n<li>Filing via income tax portal (<a href=\"https:\/\/www.incometax.gov.in\">https:\/\/www.incometax.gov.in<\/a>): Form 16 upload not required, but must be kept for cross-verification. Pre-filled data will include TDS, salary details, etc.<\/li>\n<\/ul>\n<ul>\n<li>ITR Filing Due Date Extended : New Deadline (for non-audit cases): 15 September 2025 (Earlier: 31 July 2025)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Important_Takeaway_for_Income_Tax_Taxpayers_CA_or_Tax_Consultants_Point\"><\/span><span style=\"color: #000080;\"><strong>Important Takeaway for Income Tax Taxpayers &amp; CA or Tax Consultants Point:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Taxpayers must Keep all investment proofs ready &amp; ensure data matches across PAN\/Aadhaar-linked sources. Taxpayers must maintain detailed records\u2014generic entries won\u2019t be accepted. &amp; Prepare for more scrutiny under old regime filings in AY 2025\u201326 and beyond.<\/li>\n<li>In summary taxpayer must collect and keep ready before ITR filing:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Insurance policy certificates<\/li>\n<li>ELSS\/Mutual Fund statements<\/li>\n<li>Rent receipts + Landlord PAN<\/li>\n<li>Health insurance premium payment slips<\/li>\n<li>Education loan sanction letter + interest certificate<\/li>\n<li>Disability deduction forms and proofs<\/li>\n<li>Vehicle loan documents, if claiming EV deduction<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-start=\"220\" data-end=\"272\"><span class=\"ez-toc-section\" id=\"ITR_Form_Selection_Based_on_Head_of_Income\"><\/span><span style=\"color: #000080;\"><strong data-start=\"226\" data-end=\"272\">ITR Form Selection Based on Head of Income<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"274\" data-end=\"6580\">\n<thead data-start=\"274\" data-end=\"604\">\n<tr data-start=\"274\" data-end=\"604\">\n<th data-start=\"274\" data-end=\"312\" data-col-size=\"sm\"><strong data-start=\"276\" data-end=\"294\">Head of Income<\/strong><\/th>\n<th data-start=\"312\" data-end=\"389\" data-col-size=\"md\"><strong data-start=\"314\" data-end=\"334\">Typical Examples<\/strong><\/th>\n<th data-start=\"389\" data-end=\"448\" data-col-size=\"md\"><strong data-start=\"391\" data-end=\"415\">Applicable ITR Forms<\/strong><\/th>\n<th data-start=\"448\" data-end=\"604\" data-col-size=\"md\"><strong data-start=\"450\" data-end=\"468\">Notes \/ Reason<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"936\" data-end=\"6580\">\n<tr data-start=\"936\" data-end=\"1264\">\n<td data-start=\"936\" data-end=\"973\" data-col-size=\"sm\"><strong data-start=\"938\" data-end=\"948\">Salary<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"973\" data-end=\"1049\">Wages, pension (excluding family pension), annuity, gratuity, perquisites<\/td>\n<td data-col-size=\"md\" data-start=\"1049\" data-end=\"1108\">ITR-1, ITR-2, ITR-3, ITR-4<\/td>\n<td data-col-size=\"md\" data-start=\"1108\" data-end=\"1264\">Based on other incomes and taxpayer type<\/td>\n<\/tr>\n<tr data-start=\"1265\" data-end=\"1595\">\n<td data-start=\"1265\" data-end=\"1301\" data-col-size=\"sm\"><strong data-start=\"1267\" data-end=\"1285\">House Property<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"1301\" data-end=\"1379\">Rental income, deemed rental, self-occupied deduction<\/td>\n<td data-col-size=\"md\" data-start=\"1379\" data-end=\"1439\">ITR-1 (1 property), ITR-2 (multiple), ITR-3, ITR-4<\/td>\n<td data-col-size=\"md\" data-start=\"1439\" data-end=\"1595\">Depends on ownership and business link<\/td>\n<\/tr>\n<tr data-start=\"1596\" data-end=\"1927\">\n<td data-start=\"1596\" data-end=\"1633\" data-col-size=\"sm\"><strong data-start=\"1598\" data-end=\"1621\">Other Rental Income<\/strong><\/td>\n<td data-start=\"1633\" data-end=\"1711\" data-col-size=\"md\">Letting of plant, machinery, furniture<\/td>\n<td data-col-size=\"md\" data-start=\"1711\" data-end=\"1771\">ITR-2, ITR-3, ITR-4, ITR-5, ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"1771\" data-end=\"1927\">If not part of business, taxed under \u201cOther Sources\u201d<\/td>\n<\/tr>\n<tr data-start=\"1928\" data-end=\"2259\">\n<td data-start=\"1928\" data-end=\"1965\" data-col-size=\"sm\"><strong data-start=\"1930\" data-end=\"1947\">Capital Gains<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"1965\" data-end=\"2043\">Shares, mutual funds, gold, property, LTCG\/STCG<\/td>\n<td data-col-size=\"md\" data-start=\"2043\" data-end=\"2103\">ITR-2, ITR-3, ITR-5, ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"2103\" data-end=\"2259\">ITR-1 not permitted if any capital gain exists<\/td>\n<\/tr>\n<tr data-start=\"2260\" data-end=\"2590\">\n<td data-start=\"2260\" data-end=\"2296\" data-col-size=\"sm\"><strong data-start=\"2262\" data-end=\"2285\">Business\/Profession<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2296\" data-end=\"2374\">Income from freelancing, consulting, profession<\/td>\n<td data-col-size=\"md\" data-start=\"2374\" data-end=\"2434\">ITR-3, ITR-4, ITR-5<\/td>\n<td data-col-size=\"md\" data-start=\"2434\" data-end=\"2590\">ITR-4 for presumptive income, ITR-3 for normal books<\/td>\n<\/tr>\n<tr data-start=\"2591\" data-end=\"2922\">\n<td data-start=\"2591\" data-end=\"2628\" data-col-size=\"sm\"><strong data-start=\"2593\" data-end=\"2610\">Other Sources<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2628\" data-end=\"2706\">Interest, dividends, pension, gifts, lottery, etc.<\/td>\n<td data-col-size=\"md\" data-start=\"2706\" data-end=\"2766\">ITR-1, ITR-2, ITR-3, ITR-4<\/td>\n<td data-col-size=\"md\" data-start=\"2766\" data-end=\"2922\">Depends on taxpayer type and whether business-linked<\/td>\n<\/tr>\n<tr data-start=\"2923\" data-end=\"3253\">\n<td data-start=\"2923\" data-end=\"2959\" data-col-size=\"sm\"><strong data-start=\"2925\" data-end=\"2944\">Virtual Incomes<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2959\" data-end=\"3037\">Crypto, NFT trades or gains<\/td>\n<td data-col-size=\"md\" data-start=\"3037\" data-end=\"3097\">ITR-2, ITR-3, ITR-5<\/td>\n<td data-col-size=\"md\" data-start=\"3097\" data-end=\"3253\">ITR-2 for investments; ITR-3 if business<\/td>\n<\/tr>\n<tr data-start=\"3254\" data-end=\"3588\">\n<td data-start=\"3254\" data-end=\"3294\" data-col-size=\"sm\"><strong data-start=\"3256\" data-end=\"3293\">Intellectual Property (Royalties)<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3294\" data-end=\"3372\">Books, music, copyrights<\/td>\n<td data-col-size=\"md\" data-start=\"3372\" data-end=\"3432\">ITR-2, ITR-3, ITR-5<\/td>\n<td data-col-size=\"md\" data-start=\"3432\" data-end=\"3588\">ITR-2 if not business; ITR-3 if business income<\/td>\n<\/tr>\n<tr data-start=\"3589\" data-end=\"3921\">\n<td data-start=\"3589\" data-end=\"3626\" data-col-size=\"sm\"><strong data-start=\"3591\" data-end=\"3617\">Commission &amp; Brokerage<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3626\" data-end=\"3704\">Real estate, insurance commissions, etc.<\/td>\n<td data-col-size=\"md\" data-start=\"3704\" data-end=\"3764\">ITR-3, ITR-5<\/td>\n<td data-col-size=\"md\" data-start=\"3764\" data-end=\"3921\">Always business income<\/td>\n<\/tr>\n<tr data-start=\"3922\" data-end=\"4253\">\n<td data-start=\"3922\" data-end=\"3959\" data-col-size=\"sm\"><strong data-start=\"3924\" data-end=\"3946\">Foreign Employment<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3959\" data-end=\"4037\">Salary from abroad, ESOPs<\/td>\n<td data-col-size=\"md\" data-start=\"4037\" data-end=\"4097\">ITR-2, ITR-3<\/td>\n<td data-col-size=\"md\" data-start=\"4097\" data-end=\"4253\">ITR-2 if salary only; ITR-3 if business<\/td>\n<\/tr>\n<tr data-start=\"4254\" data-end=\"4586\">\n<td data-start=\"4254\" data-end=\"4291\" data-col-size=\"sm\"><strong data-start=\"4256\" data-end=\"4280\">Stock Market Trading<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"4291\" data-end=\"4370\">Intraday\/F&amp;O<\/td>\n<td data-col-size=\"md\" data-start=\"4370\" data-end=\"4430\">ITR-3, ITR-5, ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"4430\" data-end=\"4586\">Treated as business income<\/td>\n<\/tr>\n<tr data-start=\"4587\" data-end=\"4919\">\n<td data-start=\"4587\" data-end=\"4624\" data-col-size=\"sm\"><strong data-start=\"4589\" data-end=\"4619\">Lottery, Betting, Gambling<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"4624\" data-end=\"4703\">Winnings<\/td>\n<td data-col-size=\"md\" data-start=\"4703\" data-end=\"4763\">ITR-2, ITR-3<\/td>\n<td data-col-size=\"md\" data-start=\"4763\" data-end=\"4919\">Taxed at flat 30%; no deductions allowed<\/td>\n<\/tr>\n<tr data-start=\"4920\" data-end=\"5251\">\n<td data-start=\"4920\" data-end=\"4957\" data-col-size=\"sm\"><strong data-start=\"4922\" data-end=\"4938\">Crowdfunding<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"4957\" data-end=\"5035\">Received from platforms<\/td>\n<td data-col-size=\"md\" data-start=\"5035\" data-end=\"5095\">ITR-2, ITR-3, ITR-5, ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"5095\" data-end=\"5251\">If taxable, declared under \u201cOther Sources\u201d or business<\/td>\n<\/tr>\n<tr data-start=\"5252\" data-end=\"5583\">\n<td data-start=\"5252\" data-end=\"5289\" data-col-size=\"sm\"><strong data-start=\"5254\" data-end=\"5277\">Barter Transactions<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"5289\" data-end=\"5367\">Goods\/services without money<\/td>\n<td data-col-size=\"md\" data-start=\"5367\" data-end=\"5427\">ITR-3, ITR-5, ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"5427\" data-end=\"5583\">Declared under business income<\/td>\n<\/tr>\n<tr data-start=\"5584\" data-end=\"5916\">\n<td data-start=\"5584\" data-end=\"5621\" data-col-size=\"sm\"><strong data-start=\"5586\" data-end=\"5619\">Share of Profit (Partnership)<\/strong><\/td>\n<td data-start=\"5621\" data-end=\"5699\" data-col-size=\"md\">From partnership firm<\/td>\n<td data-col-size=\"md\" data-start=\"5699\" data-end=\"5759\">ITR-3<\/td>\n<td data-col-size=\"md\" data-start=\"5759\" data-end=\"5916\">ITR-3 required even if exempt<\/td>\n<\/tr>\n<tr data-start=\"5917\" data-end=\"6248\">\n<td data-start=\"5917\" data-end=\"5954\" data-col-size=\"sm\"><strong data-start=\"5919\" data-end=\"5946\">Director&#8217;s Remuneration<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"5954\" data-end=\"6032\">Salary or sitting fees<\/td>\n<td data-col-size=\"md\" data-start=\"6032\" data-end=\"6092\">ITR-2, ITR-3<\/td>\n<td data-col-size=\"md\" data-start=\"6092\" data-end=\"6248\">ITR-3 mandatory for director in company<\/td>\n<\/tr>\n<tr data-start=\"6249\" data-end=\"6580\">\n<td data-start=\"6249\" data-end=\"6286\" data-col-size=\"sm\"><strong data-start=\"6251\" data-end=\"6268\">Exempt Income<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"6286\" data-end=\"6364\">Agriculture income, PPF interest, LIC maturity<\/td>\n<td data-col-size=\"md\" data-start=\"6364\" data-end=\"6424\">ITR-1, ITR-2, ITR-3, ITR-4<\/td>\n<td data-col-size=\"md\" data-start=\"6424\" data-end=\"6580\">Must be reported if above limits, even if exempt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><span style=\"color: #000080;\"><strong data-start=\"6594\" data-end=\"6626\">ITR Form Selection Guidance:<\/strong><\/span><\/div>\n<div><\/div>\n<div><\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9160\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form.jpg\" alt=\"ITR form\" width=\"1047\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form.jpg 1047w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-245x300.jpg 245w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-838x1024.jpg 838w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-768x939.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-800x978.jpg 800w\" sizes=\"(max-width: 1047px) 100vw, 1047px\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<ul data-start=\"6628\" data-end=\"7100\">\n<li data-start=\"6628\" data-end=\"6717\">\n<p data-start=\"6630\" data-end=\"6717\"><strong data-start=\"6630\" data-end=\"6639\">ITR-1<\/strong>: For salaried individuals (no capital gains, 1 house property, income \u2264 \u20b950L)<\/p>\n<\/li>\n<li data-start=\"6718\" data-end=\"6820\">\n<p data-start=\"6720\" data-end=\"6820\"><strong data-start=\"6720\" data-end=\"6729\">ITR-2<\/strong>: For individuals with capital gains or more than one house property, foreign income\/assets<\/p>\n<\/li>\n<li data-start=\"6821\" data-end=\"6917\">\n<p data-start=\"6823\" data-end=\"6917\"><strong data-start=\"6823\" data-end=\"6832\">ITR-3<\/strong>: For individuals\/HUFs with business or profession income (incl. directors, partners)<\/p>\n<\/li>\n<li data-start=\"6918\" data-end=\"6976\">\n<p data-start=\"6920\" data-end=\"6976\"><strong data-start=\"6920\" data-end=\"6929\">ITR-4<\/strong>: For presumptive income (Sections 44AD\/ADA\/AE)<\/p>\n<\/li>\n<li data-start=\"6977\" data-end=\"7029\">\n<p data-start=\"6979\" data-end=\"7029\"><strong data-start=\"6979\" data-end=\"6988\">ITR-5<\/strong>: For partnership firms, LLPs, AOPs, BOIs<\/p>\n<\/li>\n<li data-start=\"7030\" data-end=\"7100\">\n<p data-start=\"7032\" data-end=\"7100\"><strong data-start=\"7032\" data-end=\"7041\">ITR-6<\/strong>: For companies (excluding those claiming exemption u\/s 11)<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Key Changes implemented for taxpayers filing under Old Tax Regime Significant changes the Income Tax Department in India has implemented for taxpayers filing under the Old Tax Regime. The IT Department has started auto-verifying claims using an integrated backend system mapped with PAN and Aadhaar. Sources for Cross-Verification: Taxpayer must maintain data will now be &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[20],"tags":[1185],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9152"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9152"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9152\/revisions"}],"predecessor-version":[{"id":9168,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9152\/revisions\/9168"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}