New Income Tax Rules 2025: Important Stuff for E-filing

📌 What Are New Income Tax Rules in 2025?

We have with us the IT expert Subodh Sharma from Taxspanner.com, who explained the step by step procedure how to file the return online in several parts: Also these changes affect those who opt to for the old tax regime with deductions under various sections like 80C, 80D, HRA etc you will file with at the time of filling the Income tax E-filing on website.

🏠 HRA (House Rent Allowance)

✅ Purpose: For renters.

🔁 New Rule: To take HRA exemption, you have to tell:

🔍 Why It Matters:
Many people used to seek HRA without any genuine rent receipts or papers. Now you have to get the specifics, consuming the claims as real.

💰 Section 80C — Saving Money(Register 80C deductions on our performed forming 16)

✅ Purpose:
Avail deductions of up to ₹1.5 lakh for items such as:

LIC Premiums
Public Provident Fund (PPF)

I am listing NSC as well because many people invest in it even today.
ELSS Funds

Home loan payback
🔁 New Rule:

You have to provide the policy or document numbers for investments.”
🔍 Why It Matters:

This ensures that bogus claims will be caught. It anchors them in actual investment documents.

🏥 Section 80D – Payments made towards Health Cover

✅ Purpose:
Health insurance premiums for each of:

You
Your Family

Your Parents
🔁 New Rule:

You now need to give:
Name of Insurance Company

Policy Number
🔍 Why It Matters:

This update ensures claims are supported by actual insurance policies, and prevents the inflating of premium claims.

🎓 Section 80E – Student Loan

✅ Purpose:
Obtain deductions for interest paying on a student loan for the:

You
Dependents

🔁 New Rule:
Tell them about:

Which Bank
Loan Magic Number

Sanction Date
Loan Size

Leftover Amount
🔍 Why It Matters:

Providing complete information on loans (a requirement not only for an income-driven plan, but for regular loan payments, too) also prevents real, live student loans from being shrugged aside.

🏡 80EE – First Time Home Buyer

✅ Purpose:
Additional deduction on home loan interest for first time home buyers (subject to certain conditions).

🔁 New Rule:
Provides the same information as Section 80E, such as:

Bank Name
Loan Number

All Loan Goodies
🔍 Why It Matters:

Prior to this, some were abusing the home loan interest deduction. Now, this also helps cut down on false claims.

🏠 Section 80EEA  

Affordable Housing deduction under 24b First-time home buyers could claim an additional interest deduction upto Rs 1.5 lakh on a home loan provided the stamp duty value of the property does not exceed Rs 45 lakh.

✅ Purpose:
Further reduction in interest on loans for buying affordable homes (in addition to Section 80EE subject to certain conditions).

🔁 New Rules:
(80EE and it’s same truth-telling rules here.)

🔍 Why This Counts:
Govt. pushes cheaper housing & the rule ensures that only true claims come through Putin’s lap dogs.

🚗 Section 80EEB – Green Vehicle Loan

✅ Purpose:
Interest deductions on borrowing for purchase of electric wheels.

🔁 New Rules:
You must provide:

Bank Name
Loan Tiny Details

Your Car’s Number
🔍 Why It Counts:
It is drafted to clarify and support government’s nudge towards electric vehicles lawfully.

🏥 Section 80DDB

Severe Health Expenses Despite of the fact that all of the cost-saving practices suggested in the tips above may help reduce the tax filer’s medical expenses, the tax benefits on severe health treatment and hospital treatments can still become a burden for a taxpayer.

• ✅ Purpose: Assist to pay serious illness costs for You, Dependents
• 🔁 New Rules: You should state the medical condition you need a claim for.
• 🔍 Why This Counts: “Prevents fraudulent abuse of sensitive areas and ensures it is used by people who really need it or their loved ones.”
• ✅ Zoom Out — Quick Table Time!

Section: New Info Needed

HRA: Work Place, Pay, Received HRA and Rent Paid.
80C: Policy Num / Document ID on investments, etc.
80D: Name of the Insurer & Their Policy Number
80E: Bank Name, Loan Nitty-Gritty
80EE: 80E for early home loans
80EEA: 80E all over again but for lower home loans
80EEB: Bank Name, Loan No., Car Plate
80DDB: Illness Name
💡 Smart Tips for Tax Filers

Get a Jump Start — Gather rent slips, a person giving loan papers, policy numbers and bank sheets.
Hire a Tax Whiz to the Rescue — When in doubt, ask a pro to dodge rejections or fines.

Be cautious with using Tax Gadgets – Numerous ITR tools permit you to upload material that is supporting throw in IDs.
Be prepared – If you’re not traveling with it, make sure you have both paper and digital copies available in case they need to verify it.