{"id":649,"date":"2025-04-24T13:09:28","date_gmt":"2025-04-24T13:09:28","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=649"},"modified":"2025-07-25T07:59:37","modified_gmt":"2025-07-25T07:59:37","slug":"important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/","title":{"rendered":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326"},"content":{"rendered":"<body><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><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><\/span><\/a><\/span><\/div>\n<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:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%86%95_New_Tax_Regime_Becomes_the_Default\" >\ud83c\udd95 New Tax Regime Becomes the Default<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%93%8A_Revised_Income_Tax_Slabs_Under_New_Regime\" >\ud83d\udcca Revised Income Tax Slabs Under New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%92%B8_Enhanced_Standard_Deduction\" >\ud83d\udcb8 Enhanced Standard Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%94%81_Increased_Rebate_Under_Section_87A\" >\ud83d\udd01 Increased Rebate Under Section 87A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%93%88_Higher_TDS_Thresholds\" >\ud83d\udcc8 Higher TDS Thresholds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%A7%BE_Simplified_ITR_Forms\" >\ud83e\uddfe Simplified ITR Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#%F0%9F%93%8B_Summary_Table_of_Key_Changes\" >\ud83d\udccb Summary Table of Key Changes<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"142\" data-end=\"182\" id=\"mcetoc_1j109e5lf0\"><span class=\"ez-toc-section\" id=\"%F0%9F%86%95_New_Tax_Regime_Becomes_the_Default\"><\/span>\ud83c\udd95 <span style=\"color: #3a64a7;\">New Tax Regime Becomes the Default<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"184\" data-end=\"255\">The new tax regime under <strong data-start=\"209\" data-end=\"227\">Section 115BAC<\/strong> is now the <strong data-start=\"239\" data-end=\"250\">default<\/strong> for:<\/p>\n<ul data-start=\"257\" data-end=\"407\">\n<li data-start=\"257\" data-end=\"272\">\n<p data-start=\"259\" data-end=\"272\">Individuals<\/p>\n<\/li>\n<li data-start=\"273\" data-end=\"308\">\n<p data-start=\"275\" data-end=\"308\">Hindu Undivided Families (HUFs)<\/p>\n<\/li>\n<li data-start=\"309\" data-end=\"343\">\n<p data-start=\"311\" data-end=\"343\">Associations of Persons (AOPs)<\/p>\n<\/li>\n<li data-start=\"344\" data-end=\"376\">\n<p data-start=\"346\" data-end=\"376\">Bodies of Individuals (BOIs)<\/p>\n<\/li>\n<li data-start=\"377\" data-end=\"407\">\n<p data-start=\"379\" data-end=\"407\">Artificial Juridical Persons<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"409\" data-end=\"506\">\ud83d\udc49 Taxpayers can <strong data-start=\"426\" data-end=\"452\">opt for the old regime<\/strong> by indicating their preference when filing their ITR.<\/p>\n<hr data-start=\"508\" data-end=\"511\">\n<h2 data-start=\"513\" data-end=\"560\" id=\"mcetoc_1j109e5lf1\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A_Revised_Income_Tax_Slabs_Under_New_Regime\"><\/span><span style=\"color: #3a64a7;\">\ud83d\udcca Revised Income Tax Slabs Under New Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"562\" data-end=\"649\">Under the new tax regime, income is taxed progressively across defined income brackets:<\/p>\n<ul data-start=\"651\" data-end=\"1124\">\n<li data-start=\"651\" data-end=\"712\">\n<p data-start=\"653\" data-end=\"712\"><strong data-start=\"653\" data-end=\"663\">No tax<\/strong> is levied on annual income up to <strong data-start=\"697\" data-end=\"710\">\u20b94,00,000<\/strong><\/p>\n<\/li>\n<li data-start=\"713\" data-end=\"774\">\n<p data-start=\"715\" data-end=\"774\">Income from <strong data-start=\"727\" data-end=\"753\">\u20b94,00,001 to \u20b98,00,000<\/strong> is taxed at <strong data-start=\"766\" data-end=\"772\">5%<\/strong><\/p>\n<\/li>\n<li data-start=\"775\" data-end=\"850\">\n<p data-start=\"777\" data-end=\"850\">The <strong data-start=\"781\" data-end=\"788\">10%<\/strong> rate applies to income between <strong data-start=\"820\" data-end=\"848\">\u20b98,00,001 and \u20b912,00,000<\/strong><\/p>\n<\/li>\n<li data-start=\"851\" data-end=\"919\">\n<p data-start=\"853\" data-end=\"919\">Income between <strong data-start=\"868\" data-end=\"897\">\u20b912,00,001 and \u20b916,00,000<\/strong> is taxed at <strong data-start=\"910\" data-end=\"917\">15%<\/strong><\/p>\n<\/li>\n<li data-start=\"920\" data-end=\"992\">\n<p data-start=\"922\" data-end=\"992\">A <strong data-start=\"924\" data-end=\"931\">20%<\/strong> tax is charged on income from <strong data-start=\"962\" data-end=\"990\">\u20b916,00,001 to \u20b920,00,000<\/strong><\/p>\n<\/li>\n<li data-start=\"993\" data-end=\"1066\">\n<p data-start=\"995\" data-end=\"1066\">For income between <strong data-start=\"1014\" data-end=\"1043\">\u20b920,00,001 and \u20b924,00,000<\/strong>, the rate is <strong data-start=\"1057\" data-end=\"1064\">25%<\/strong><\/p>\n<\/li>\n<li data-start=\"1067\" data-end=\"1124\">\n<p data-start=\"1069\" data-end=\"1124\">Any income exceeding <strong data-start=\"1090\" data-end=\"1104\">\u20b924,00,000<\/strong> is taxed at <strong data-start=\"1117\" data-end=\"1124\">30%<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1126\" data-end=\"1298\">\u2705 <strong data-start=\"1128\" data-end=\"1184\">With the standard deduction now increased to \u20b975,000<\/strong>, individuals earning up to <strong data-start=\"1212\" data-end=\"1236\">\u20b912.75 lakh annually<\/strong> under the new regime <strong data-start=\"1258\" data-end=\"1297\">will not have to pay any income tax<\/strong>.<\/p>\n<hr data-start=\"1300\" data-end=\"1303\">\n<h2 data-start=\"1305\" data-end=\"1338\" id=\"mcetoc_1j109e5lf2\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%B8_Enhanced_Standard_Deduction\"><\/span><span style=\"color: #3a64a7;\">\ud83d\udcb8 Enhanced Standard Deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1340\" data-end=\"1503\">The <strong data-start=\"1344\" data-end=\"1366\">standard deduction<\/strong> has been increased from <strong data-start=\"1391\" data-end=\"1413\">\u20b950,000 to \u20b975,000<\/strong>, benefiting <strong data-start=\"1426\" data-end=\"1465\">salaried individuals and pensioners<\/strong> by reducing their <strong data-start=\"1484\" data-end=\"1502\">taxable income<\/strong>.<\/p>\n<hr data-start=\"1505\" data-end=\"1508\">\n<h2 data-start=\"1510\" data-end=\"1550\" id=\"mcetoc_1j109e5lf3\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%81_Increased_Rebate_Under_Section_87A\"><\/span><span style=\"color: #3a64a7;\">\ud83d\udd01 Increased Rebate Under Section 87A<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1552\" data-end=\"1710\">With the <strong data-start=\"1561\" data-end=\"1607\">rebate under Section 87A raised to \u20b960,000<\/strong>, individuals earning up to <strong data-start=\"1635\" data-end=\"1647\">\u20b912 lakh<\/strong> under the new tax regime <strong data-start=\"1673\" data-end=\"1709\">are not liable to pay income tax<\/strong>.<\/p>\n<hr data-start=\"1712\" data-end=\"1715\">\n<h2 data-start=\"1717\" data-end=\"1744\" id=\"mcetoc_1j109e5lf4\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%88_Higher_TDS_Thresholds\"><\/span><span style=\"color: #3a64a7;\">\ud83d\udcc8 Higher TDS Thresholds<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1746\" data-end=\"1816\">The thresholds for <strong data-start=\"1765\" data-end=\"1797\">Tax Deducted at Source (TDS)<\/strong> have been updated:<\/p>\n<ul data-start=\"1818\" data-end=\"2055\">\n<li data-start=\"1818\" data-end=\"1932\">\n<p data-start=\"1820\" data-end=\"1932\">The <strong data-start=\"1824\" data-end=\"1886\">TDS exemption limit on interest income for senior citizens<\/strong> has been raised from <strong data-start=\"1908\" data-end=\"1930\">\u20b950,000 to \u20b91 lakh<\/strong><\/p>\n<\/li>\n<li data-start=\"1933\" data-end=\"2055\">\n<p data-start=\"1935\" data-end=\"2055\">The <strong data-start=\"1939\" data-end=\"1983\">TDS applicability limit on rental income<\/strong> has been revised upward to <strong data-start=\"2011\" data-end=\"2022\">\u20b96 lakh<\/strong>, from the previous <strong data-start=\"2042\" data-end=\"2055\">\u20b92.4 lakh<\/strong><\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2057\" data-end=\"2060\">\n<h2 data-start=\"2062\" data-end=\"2088\" id=\"mcetoc_1j109e5lf5\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%BE_Simplified_ITR_Forms\"><\/span><span style=\"color: #3a64a7;\">\ud83e\uddfe Simplified ITR Forms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2090\" data-end=\"2187\">The <strong data-start=\"2094\" data-end=\"2119\">Income Tax Department<\/strong> has rolled out <strong data-start=\"2135\" data-end=\"2156\">revised ITR forms<\/strong> applicable for <strong data-start=\"2172\" data-end=\"2186\">AY 2025\u201326<\/strong>:<\/p>\n<ul data-start=\"2189\" data-end=\"2420\">\n<li data-start=\"2189\" data-end=\"2292\">\n<p data-start=\"2191\" data-end=\"2292\">A new <strong data-start=\"2197\" data-end=\"2224\">Excel utility for ITR-2<\/strong> was released on <strong data-start=\"2241\" data-end=\"2259\">March 25, 2025<\/strong>, enhancing the user experience<\/p>\n<\/li>\n<li data-start=\"2293\" data-end=\"2420\">\n<p data-start=\"2295\" data-end=\"2420\">A provision under <strong data-start=\"2313\" data-end=\"2332\">Section 139(8A)<\/strong> enables taxpayers to <strong data-start=\"2354\" data-end=\"2378\">file revised returns<\/strong> and <strong data-start=\"2383\" data-end=\"2403\">rectify mistakes<\/strong> after submission<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2422\" data-end=\"2425\">\n<h2 data-start=\"2427\" data-end=\"2461\" id=\"mcetoc_1j109e5lf6\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8B_Summary_Table_of_Key_Changes\"><\/span><span style=\"color: #3a64a7;\">\ud83d\udccb Summary Table of Key Changes<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table data-start=\"2463\" data-end=\"3442\" class=\"w-fit min-w-(--thread-content-width)\">\n<thead data-start=\"2463\" data-end=\"2552\">\n<tr data-start=\"2463\" data-end=\"2552\">\n<th data-start=\"2463\" data-end=\"2501\" data-col-size=\"sm\"><strong data-start=\"2465\" data-end=\"2475\">Change<\/strong><\/th>\n<th data-start=\"2501\" data-end=\"2552\" data-col-size=\"md\"><strong data-start=\"2503\" data-end=\"2514\">Details<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2643\" data-end=\"3442\">\n<tr data-start=\"2643\" data-end=\"2731\">\n<td data-start=\"2643\" data-end=\"2680\" data-col-size=\"sm\"><strong data-start=\"2645\" data-end=\"2667\">Default Tax Regime<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2680\" data-end=\"2731\">New regime under Section 115BAC<\/td>\n<\/tr>\n<tr data-start=\"2732\" data-end=\"2820\">\n<td data-start=\"2732\" data-end=\"2769\" data-col-size=\"sm\"><strong data-start=\"2734\" data-end=\"2759\">Tax-Free Income Limit<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2769\" data-end=\"2820\">Up to \u20b912.75 lakh (with standard deduction)<\/td>\n<\/tr>\n<tr data-start=\"2821\" data-end=\"2909\">\n<td data-start=\"2821\" data-end=\"2858\" data-col-size=\"sm\"><strong data-start=\"2823\" data-end=\"2845\">Standard Deduction<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2858\" data-end=\"2909\">Increased to \u20b975,000<\/td>\n<\/tr>\n<tr data-start=\"2910\" data-end=\"2998\">\n<td data-start=\"2910\" data-end=\"2947\" data-col-size=\"sm\"><strong data-start=\"2912\" data-end=\"2934\">Section 87A Rebate<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"2947\" data-end=\"2998\">Enhanced to \u20b960,000<\/td>\n<\/tr>\n<tr data-start=\"2999\" data-end=\"3086\">\n<td data-start=\"2999\" data-end=\"3039\" data-col-size=\"sm\"><strong data-start=\"3001\" data-end=\"3038\">TDS on Interest (Senior Citizens)<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3039\" data-end=\"3086\">Threshold increased to \u20b91 lakh<\/td>\n<\/tr>\n<tr data-start=\"3087\" data-end=\"3175\">\n<td data-start=\"3087\" data-end=\"3124\" data-col-size=\"sm\"><strong data-start=\"3089\" data-end=\"3104\">TDS on Rent<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3124\" data-end=\"3175\">Threshold increased to \u20b96 lakh<\/td>\n<\/tr>\n<tr data-start=\"3176\" data-end=\"3264\">\n<td data-start=\"3176\" data-end=\"3213\" data-col-size=\"sm\"><strong data-start=\"3178\" data-end=\"3191\">ITR Forms<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3213\" data-end=\"3264\">Updated ITR-2 with revised return filing feature<\/td>\n<\/tr>\n<tr data-start=\"3265\" data-end=\"3353\">\n<td data-start=\"3265\" data-end=\"3302\" data-col-size=\"sm\"><strong data-start=\"3267\" data-end=\"3292\">Senior Citizens (75+)<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3302\" data-end=\"3353\">Exempt from ITR filing under specific conditions<\/td>\n<\/tr>\n<tr data-start=\"3354\" data-end=\"3442\">\n<td data-start=\"3354\" data-end=\"3391\" data-col-size=\"sm\"><strong data-start=\"3356\" data-end=\"3388\">Updated Return Filing Window<\/strong><\/td>\n<td data-col-size=\"md\" data-start=\"3391\" data-end=\"3442\">Extended to 4 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u00a0<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>\ud83c\udd95 New Tax Regime Becomes the Default The new tax regime under Section 115BAC is now the default for: Individuals [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[81,12,5,57,13,30,10,14],"tags":[],"class_list":["post-649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-advisory-services","category-accounting-financial","category-audit-assurance","category-auditing-services","category-bookkeeping","category-business-consulting-firm","category-business-management-consultant","category-chartered-accountant-near-me"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"\ud83c\udd95 New Tax Regime Becomes the Default The new tax regime under Section 115BAC is now the default for: Individuals [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/\" \/>\n<meta property=\"og:site_name\" content=\"Komplytek Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/komplytek\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-24T13:09:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-25T07:59:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@KompLytek\" \/>\n<meta name=\"twitter:site\" content=\"@KompLytek\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#\\\/schema\\\/person\\\/867b7cc32026889456bde8a5f1c346a4\"},\"headline\":\"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326\",\"datePublished\":\"2025-04-24T13:09:28+00:00\",\"dateModified\":\"2025-07-25T07:59:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/\"},\"wordCount\":372,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/7562.jpg?fit=1000%2C667&ssl=1\",\"articleSection\":[\"Accounting Advisory Services\",\"Accounting Financial\",\"Audit Assurance\",\"Auditing Services\",\"Bookkeeping\",\"Business Consulting Firm\",\"Business Management Consultant\",\"chartered accountant near me\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/\",\"url\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/\",\"name\":\"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/7562.jpg?fit=1000%2C667&ssl=1\",\"datePublished\":\"2025-04-24T13:09:28+00:00\",\"dateModified\":\"2025-07-25T07:59:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/7562.jpg?fit=1000%2C667&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/7562.jpg?fit=1000%2C667&ssl=1\",\"width\":1000,\"height\":667,\"caption\":\"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#website\",\"url\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/\",\"name\":\"Komplytek Blogs\",\"description\":\"Komplytek Blogs\",\"publisher\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#organization\",\"name\":\"Komplytek Blogs\",\"url\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/cropped-Komplytek-logo.png?fit=238%2C71&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/komplytek.com\\\/blogs\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/cropped-Komplytek-logo.png?fit=238%2C71&ssl=1\",\"width\":238,\"height\":71,\"caption\":\"Komplytek Blogs\"},\"image\":{\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/komplytek\",\"https:\\\/\\\/x.com\\\/KompLytek\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/#\\\/schema\\\/person\\\/867b7cc32026889456bde8a5f1c346a4\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/komplytek.com\\\/blogs\"],\"url\":\"https:\\\/\\\/komplytek.com\\\/blogs\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/","og_locale":"en_US","og_type":"article","og_title":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs","og_description":"\ud83c\udd95 New Tax Regime Becomes the Default The new tax regime under Section 115BAC is now the default for: Individuals [&hellip;]","og_url":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/","og_site_name":"Komplytek Blogs","article_publisher":"https:\/\/www.facebook.com\/komplytek","article_published_time":"2025-04-24T13:09:28+00:00","article_modified_time":"2025-07-25T07:59:37+00:00","og_image":[{"width":1000,"height":667,"url":"https:\/\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@KompLytek","twitter_site":"@KompLytek","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#article","isPartOf":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/"},"author":{"name":"admin","@id":"https:\/\/komplytek.com\/blogs\/#\/schema\/person\/867b7cc32026889456bde8a5f1c346a4"},"headline":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326","datePublished":"2025-04-24T13:09:28+00:00","dateModified":"2025-07-25T07:59:37+00:00","mainEntityOfPage":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/"},"wordCount":372,"commentCount":0,"publisher":{"@id":"https:\/\/komplytek.com\/blogs\/#organization"},"image":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg?fit=1000%2C667&ssl=1","articleSection":["Accounting Advisory Services","Accounting Financial","Audit Assurance","Auditing Services","Bookkeeping","Business Consulting Firm","Business Management Consultant","chartered accountant near me"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/","url":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/","name":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326 - Komplytek Blogs","isPartOf":{"@id":"https:\/\/komplytek.com\/blogs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#primaryimage"},"image":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg?fit=1000%2C667&ssl=1","datePublished":"2025-04-24T13:09:28+00:00","dateModified":"2025-07-25T07:59:37+00:00","breadcrumb":{"@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#primaryimage","url":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg?fit=1000%2C667&ssl=1","contentUrl":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg?fit=1000%2C667&ssl=1","width":1000,"height":667,"caption":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326"},{"@type":"BreadcrumbList","@id":"https:\/\/komplytek.com\/blogs\/important-amendments-to-itr-filing-rules-for-the-financial-year-2025-26\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/komplytek.com\/blogs\/"},{"@type":"ListItem","position":2,"name":"Important Amendments to ITR Filing Rules for the Financial Year 2025\u201326"}]},{"@type":"WebSite","@id":"https:\/\/komplytek.com\/blogs\/#website","url":"https:\/\/komplytek.com\/blogs\/","name":"Komplytek Blogs","description":"Komplytek Blogs","publisher":{"@id":"https:\/\/komplytek.com\/blogs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/komplytek.com\/blogs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/komplytek.com\/blogs\/#organization","name":"Komplytek Blogs","url":"https:\/\/komplytek.com\/blogs\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/komplytek.com\/blogs\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2021\/10\/cropped-Komplytek-logo.png?fit=238%2C71&ssl=1","contentUrl":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2021\/10\/cropped-Komplytek-logo.png?fit=238%2C71&ssl=1","width":238,"height":71,"caption":"Komplytek Blogs"},"image":{"@id":"https:\/\/komplytek.com\/blogs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/komplytek","https:\/\/x.com\/KompLytek"]},{"@type":"Person","@id":"https:\/\/komplytek.com\/blogs\/#\/schema\/person\/867b7cc32026889456bde8a5f1c346a4","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/edd338ccf0adb3d38fca12276b8469fdf9710fcccd3297f3b9e8cb79bb60d7db?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/komplytek.com\/blogs"],"url":"https:\/\/komplytek.com\/blogs\/author\/admin\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/komplytek.com\/blogs\/wp-content\/uploads\/2025\/04\/7562.jpg?fit=1000%2C667&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/posts\/649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/comments?post=649"}],"version-history":[{"count":5,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/posts\/649\/revisions"}],"predecessor-version":[{"id":730,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/posts\/649\/revisions\/730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/media\/650"}],"wp:attachment":[{"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/media?parent=649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/categories?post=649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/komplytek.com\/blogs\/wp-json\/wp\/v2\/tags?post=649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}