Income-tax returns: Filing ITR-4 form? Here's what proof you need to claim deductions

The Income-Tax Department has notified all I-T return forms for the financial year 2025-26 i.e. the assessment year 2026-27. Further, the department has enabled Excel Utility for ITR-1 (Sahaj), ITR-2 and ITR-4 (Sugam) forms on its e-filing portal for FY26 / AY27.

For the current tax year, the deadline for individual taxpayers filing ITR is 31 July 2026. Further, for those using ITR forms 3 and 4, the deadline is 31 August 2026. Taxpayers who miss the July deadline can still file a delayed return by 31 December.

ITR-4: Submit these proofs to claim deductions

Today we look at the rules when it comes to filing returns with the ITR-4 or Sahaj online form and the documents you need to submit to claim deductions under Sections 80C, 80D, 80U, 80E, and 80GG, among others of the I-T Act.

What do I need to submit to claim deductions under Section 80C? To claim a deduction u/s 80 C, you must provide additional information regarding the amount eligible for deduction, and the policy number or document identification number.

What do I need to submit to claim deductions under Section 80 CCD (1) or 80CCD(1B)? You must provide information regarding your PRAN by clicking on PRAN tab. Failure to do so, will result in a validation error.

What do I need to submit to claim deductions under Section 80 DD Or 80U? You must provide information regarding the nature of disability, type of disability, type of dependent, amount of deduction, PAN of dependent, Aadhaar of dependent, and acknowledgement no. of form 10 IA filed.

What do I need to submit to claim deductions under Section 80 D? You must provide information regarding the name of the insurer (Insurance Company), the policy number, and health Insurance amount.

What do I need to submit to claim deductions under Sections 80 E, 80 EE, 80 EEA & 80 EEB? You must provide information regarding where the loan was taken from, the name of the institution or bank, the loan account number, the date of sanction of loan, the total amount of loans, the loan outstanding as on date, and the interest amount.

What do I need to submit to claim deductions under Sections 80 GG? You are required to mandatorily file from 10 BA before filing the return of income and enter the details (acknowledgement no.) of Form 10 BA in Schedule 80 GG with your ITR form.

ITR-4: Who is eligible and not eligible for AY 2026-27?

ITR-4 can be filed by a Resident Individual / HUF / Firm (other than LLP) who has:

• Income not exceeding ₹50 lakh during the financial year,
• Income from Business and Profession which is computed on a presumptive basis u/s 44AD, 44ADA or 44AE,
• Long-term capital gain u/s 112A not exceeding Rs1.25 lakh,
• Income from salary / pension, two house property, agricultural income (up to ₹5,000),
• Other sources which include (excluding winning from lottery and income from racehorses) such as — interest from savings account, bank / post office / cooperative society deposits. income-tax refund, and family pension and any other interest income (e.g., from an unsecured loan).

What are the key changes in ITR-4 form for AY 2026-27?

There are three key changes introduced this year in ITR-4 for AY 2026-27, as mentioned below:

• Two House Properties: Taxpayers can now report income from up to two house properties in ITR-1, rather than just one house property.
• Unrealised Rent Field: A new, specific field for "rent which cannot be realised" has been added, aiding taxpayers with rented properties.
• Foreign Asset Reporting: Requirements for reporting foreign retirement benefits have been removed.