Overview

• The department uncovered over 90,000 salaried fraud cases involving false deductions of ₹1,070 crore
• Filers must now submit policy numbers or document IDs for investments under Section 80C and insurer details for health coverage under Section 80D
• Education and home loan deductions under Sections 80E, 80EE and 80EEA require lender names, account numbers and sanction dates while electric vehicle claims need registration numbers
• Non-compliance risks penalties up to 200% of the disputed tax, 24% annual interest and prosecution under Section 276C
• Filing for assessment year 2025-26 began on May 30 with Excel utilities for ITR-1 and ITR-4 and now closes on September 15, 2025