CBDT2024§139
ITR forms for AY 2024-25: new-regime default, online-game winnings, political donations and other disclosures
What changed in the ITR forms for AY 2024-25?
The new tax regime becomes the default, with fresh disclosures for online-game winnings, political-party donations, disability-related expenses and Agniveer Corpus contributions.
Reviewed by Adidam Sridhar, Deputy Commissioner of Income Tax (Retd.) · Published 2026-07-07
Held
ITR forms updated for Finance Act 2023 amendments: regime default flipped and multiple new disclosure lines added.
Practitioner takeaway
Update intake checklists for the new disclosure lines before filing season; regime election now needs an explicit client decision, not a default.
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