The Income Tax Department has introduced mandatory annexures for various deductions in Income Tax Returns (ITR) for Assessment Year 2025–26. This move aims to enhance transparency, verification, and accountability in the ITR filing process.
If you’re planning to claim deductions, you’ll now need to furnish additional specific details and documentation — especially for loans, insurance, medical expenses, and more.
Summary of New Annexure Requirements for Deductions
1. Interest on Borrowed Capital – Section 24(b)
Required Details:
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Loan Source (Bank / Non-bank)
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Name of Lender
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Loan Account Number
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Date of Sanction
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Total Loan Amount
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Outstanding Amount as on 31st March
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Eligible Interest Claim (Sec 24(b))
2. Life Insurance, PPF, etc. – Section 80C
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Policy Number or Document ID is now mandatory for all investments claimed.
3. NPS & Pension Schemes – Sec 80CCC / 80CCD(1) / 80CCD(1B)
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PRAN Number (Permanent Retirement Account Number) must be provided.
4. Medical Insurance – Section 80D
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Name of Insurance Company
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Policy Number
5. Dependent with Disability – Section 80DD
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Detailed information about the dependent with disability (format to be notified).
6. Specified Disease – Section 80DDB
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Disease to be selected from a predefined dropdown list.
7. Education Loan Interest – Section 80E
Required Details:
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Loan Source (Bank / Other)
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Name of Lender
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Loan Account Number
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Date of Sanction
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Total Loan Amount
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Outstanding Balance as on 31st March
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Interest Paid during the Year
8. First-Time Home Buyer – Section 80EE
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Similar loan disclosure as required under Section 80E
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Interest Paid under Section 80EE
9. Affordable Housing Loan – Section 80EEA
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Full loan and interest details
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Applicable only for specified residential properties
10. Electric Vehicle Loan – Section 80EEB
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Loan details similar to 80EE & 80EEA
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Interest Paid for EV Loan
11. Self Disability – Section 80U
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Personal details and proof of disability (format yet to be specified)
📌 Key Takeaway:
Taxpayers must now submit detailed annexures and documentary proofs for claiming deductions. Ensure you have:
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Loan sanction letters
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Insurance policy documents
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PRAN details (for NPS)
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Medical and disability certificates
This update significantly changes the documentation approach for ITR filing. It’s advisable to start collecting and verifying relevant documents well in advance to ensure a smooth and compliant filing experience.
✅ Stay compliant. File correctly. Avoid notices.
For any assistance with ITR filing or deduction documentation, feel free to reach out to our expert tax team.
