If you are a salaried person and like every year, this time also you are preparing to file Income Tax Return (ITR) under the old tax system, then wait a bit! This time the rules have changed a bit. Now filling ITR on the basis of Form 16 alone will not be enough. You will have to keep some more documents ready.
ITR Filing: What used to happen earlier?
Till now, if your income was only from salary, then you used to fill the return very easily with the help of Form 16 in ITR-1 form. You gave the information of investments made to save tax – like LIC, mutual fund ELSS, health insurance etc. to your office, and all that was added in Form 16 and made the work easy for you. No proof was required while filing the return.
What has changed now in this year’s ITR filing process?
According to CA (Dr.) Suresh Surana, taxpayers opting for the old tax regime in Assessment Year (AY) 2025–26 must prepare for a significantly compliance regime. As part of a broader effort to strengthen transparency and curb false claims, the Income Tax Department is reportedly enforcing enhanced documentation protocols during Income Tax Return (ITR) filing, he noted.
This time if you choose the old tax system and want to claim deductions like section 80C, 80D, HRA to get tax exemption, then you will have to provide solid proof of them. Meaning – if you have rented a house and are claiming HRA, then you will need rent receipts. If you have invested in LIC or ELSS, then you will have to upload a copy of its policy or statement.
Surana cautions that the level of detail now required places greater onus on taxpayers to maintain and furnish comprehensive records at the time of filing. For instance: Disability-related deductions under Sections 80DD and 80U require disclosure of the Form 10-IA acknowledgment number, PAN/Aadhaar of the dependent (if applicable), and UDID numbers, wherever available.
Claims under Section 80E (education loan) and other interest-based deductions now require supporting lender-level information, which may be cross-verified through financial systems, Surana said.
If you have invested but do not have documents, then there can be trouble. The tax department can reject your claim and you may have to pay additional tax.
Filing ITR under old tax regime: No need to panic
If you have invested at the right time and its proof is safe, then there is nothing to worry about. Just collect all your documents before filing the return and be ready. Actually, these changes have been made to make the tax process more transparent and responsible.
When is Form 16 needed?
If you are filing ITR from a third party portal, then Form 16 will be necessary. But if you file your return yourself from the Income Tax Department’s e-filing portal (incometax.gov.in), then there is no need to upload Form 16. Your salary, TDS etc. information is already filled on the portal. Yes, do keep Form 16 for matching.
Exemption for long term capital gain
Another important thing – This time in the ITR-1 form, you can also give information about long term capital gain (LTCG) up to ₹ 1.25 lakh, if this profit is made from selling equity mutual funds or shares. However, if this profit is made after 23 July 2025, then no tax will be levied on it.
Deadline for filing ITR has been increased
For taxpayers who do not need audit, the last date for filing ITR has been extended to 15 September 2025. Earlier this deadline was 31 July.
Summing up…
This time, those who have opted for the old tax system will have to be a little extra cautious. Before filling the form, gather proof of all your investments and expenses so that there is no problem later. Tax filing is no longer a mere formality—it is an opportunity to show your responsibility and honesty.