Why did CBDT move the ITR filing deadline to September 15, 2025?

The CBDT has announced that the income tax filing deadline for FY 2024-25 (AY 2025-26) has been extended to September 15th, 2025, due to system development, integration, and TDS posting delays.

But what additional reasons would have caused this assessment year's ITR utilities to demand significant changes? We should investigate...

Individuals filing under the old tax scheme can include various deductions that would not be permitted under the new tax structure. Many taxpayers benefit from maximal tax refunds by including deduction amounts in ITR forms.

Yet, the department never requested the policy number when claiming life insurance premiums, health insurance premiums, or, for that matter, crucial information about disability claims and/or housing loan details when claiming the interest on home loans, etc.

While this is fantastic for making tax filing easier and more transparent, some taxpayers are taking advantage of the old tax structure by claiming frivolous deductions.

According to trustworthy sources, CBDT has included extra disclosure information for practically every area of deductions under area 80*.

"The new additional disclosure requirements for each section are as follows"

	Section 80C — Most of the taxpayers will claim deduction u/s 80C upto a maximum limit of Rs 1.5 lakh. Until AY 2024-25, 80C is a consolidated number where taxpayer enters the value of investment. W.e.f AY 2025-26, the taxpayers who are claiming deduction u/s 80C needs to give the following details LIC/Term Insurance- Policy number PF/PPF/VPF/NSC/5 year FD- Document Identification number Any other investment eligible u/s 80C- Document Identification number
	Section 80CCD (NPS) — Until AY 2024-25, the taxpayers who are claiming deductions Section 80CCC, 80CCD-1, 80CCD-2, 80CCD(1B) used to give a consolidated number for the investment done in NPS. However, w.e.f AY 2025-26, the taxpayers are required to provide the PRAN number mandatorily. PRAN means Permanent Retirement Account Number. It is a 12-digit identification number issued to individuals who invests in NPS.
	Section 80D (Health) — The taxpayers who contributes to Health Insurance and wants to claim deduction u/s 80D used to enter the premium amount paid by them for their family and parents until AY 2024-25. However, w.e.f AY 2025-26, the taxpayers are required to provide the following details to claim Health Insurance Premium Name of the Insurer (Insurance Company) Policy Number Health Insurance amount
	Section 80DD / 80U (Disability & Dependent Medical Expenses) — Until AY 2024-25, the taxpayers are not required to select the type of disability while claiming deduction u/s 80DD or 80U. However, w.e.f AY 2025-26, the taxpayers are required to select the type of disability i.e., autism, cerebral palsy, or multiple disabilities or Others. The taxpayers who wants to claim the deduction u/s 80DD or 80U needs to furnish the following details Nature of Disability (Person with disability or Severe Disability) Type of Disability (autism, cerebral palsy, or multiple disabilities or Others) Amount of deduction Type of dependent (Spouse, Son, Daughter, Father, Mother, Brother, Sister, Member of HUF) PAN / Aadhaar Ack. No. of Form 10IA filed UDID Number (if available)
	Section 80DDB — The taxpayers were just required to enter the Amount of Medical expenditure incurred for Dependant Medical Expenses u/s 80DDB until AY 2024-25. W.e.f AY 2025-26, the taxpayers who wants to claim medical expenses u/s 80DDB are required to select the name of the specified disease. The specified diseases u/s 80DDB are as follows Dementia Dystonia Musculorum Deformans Motor Neuron Disease Ataxia Chorea Hemiballismus Aphasia Parkinsons Disease Malignant Cancers Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) Chronic Renal failure Hematological disorders Hemophilia Thalassaemia
	Section 80E — The taxpayers who wants to claim the interest on education loan u/s 80E used to enter the interest paid for Financial year until AY 2024-25. However w.e.f AY 2025-26, the taxpayers are required to provide detailed information regarding education loan. The details are as follows Loan taken from (Bank or other than bank) Name of the bank / Institution from which the loan is taken Loan Account Number of the Bank / Institution Date of sanction of loan Total amount of loan Loan outstanding as on last date of financial year Interest u/s 80E
	Section 24 / Section 80EE / 80EEA — The taxpayers who were claiming the deduction of Home loan interest u/s 24 /80EE/80EEA used to enter the consolidated amount of interest until AY 2024-25. W.e.f AY 2025-26, the taxpayers are required to provide the following details in support of claim of home loan interest Loan taken from (Bank or other than bank) Name of the bank / Institution from which the loan is taken Loan Account Number of the Bank / Institution Date of sanction of loan Total amount of loan Loan outstanding as on last date of financial year Interest u/s 24/80EE/80EEA NOTE For Section 80EEA, the taxpayers are required to disclose the Stamp value of residential house property
	Section 80EEB — The taxpayers who used to claim the interest on electric vehicle loan were required to enter the interest amount until AY 2024-25. However w.e.f AY 2025-26, the taxpayers are required to provide the following details to claim interest u/s 80EEB Loan taken from (Bank or other than bank) Name of the bank / Institution from which the loan is taken Loan Account Number of the Bank / Institution Date of sanction of loan Total amount of loan Loan outstanding as on last date of financial year Vehicle Registration Number Interest u/s 80EEB
	HRA u/s 10(13A) — HRA is most claimed section by the taxpayers. The taxpayers just used to enter the HRA amount as exemption in their income tax returns until AY 2024-25. W.e.f AY 2025-26, the taxpayers are required to provide various details in support of claim of HRA. The details are as follows Place of Work (Metro / Non-Metro) Actual HRA received Actual Rent paid Details of Salary as per section 17(1) Basic Salary Dearness Allowance Actual rent paid-10% of salary (B) 50% / 40% of salary (C) Eligible Exempt Allowance u/s 10(13A) [ Lower of (A),(B) and (C)

With the aforementioned disclosures, ITD is encouraging the majority of taxpayers to adopt the New Tax Regime.

To avoid further disclosures, it is expected that the majority of taxpayers are expected to transition to the new tax regime. At the same time, controlling false tax refund claims.

Let's wish that the pain caused for the genuine taxpayers in following the new disclosure requirements would be minor. and hoping that the department will enable the software to upload IT returns soon.

Source(s): incometaxindia.gov.in
Through Press Release # dated 27th May 2025. More @ https://incometaxindia.gov.in/Lists/Press%20Releases/Attachments/1226/CBDT-extends-the-due-date-of-filing-of-ITRs-which-were-due-for-filing-by-31st-July-2025.pdf

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