{"id":1435,"date":"2025-05-01","guid":{"rendered":"https:\/\/APNOKACA.com\/blog\/?p=105601"},"modified":"2025-05-01","slug":"ay-2025-26-tax-alert-key-modifications-in-itr-1-sahaj-itr-4-sugam-","status":"publish","type":"post","link":"https:\/\/APNOKACA.com\/blog\/ay-2025-26-tax-alert-key-modifications-in-itr-1-sahaj-itr-4-sugam-","title":{"rendered":"AY 2025-26 Tax Alert: Key Modifications in ITR-1 (Sahaj) & ITR-4 (Sugam)"},"content":{"rendered":"\n
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<\/i> Income tax <\/a>

AY 2025-26 Tax Alert: Key Modifications in ITR-1 (Sahaj) & ITR-4 (Sugam) <\/h1> <\/div>

This blog provides a detailed breakdown of modifications in ITR-1 and ITR-4 forms for Assessment Year 2025-26 based on a recent analysis. It explains the new allowance for minor LTCG under Sec 112A (up to ₹1.25 lakh) in both forms, the enhanced conditional presumptive tax limits under Sec 44AD\/44ADA linked to digital receipts, and common changes. These common changes include expanded disclosures for Form 10-IEA (new tax regime opt-out), mandatory specific clause selection for Chapter VI-A deductions, enhanced reporting for Sec 89A (foreign retirement income), compulsory disclosure of all active Indian bank accounts, and mandatory selection of a refund account. The post advises taxpayers on how to prepare based on these specific updates. <\/p>

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<\/div> Krishna Gopal Varshney <\/a>

An editor at Myitronline<\/p> <\/div>