New Delhi, May 29 -- The Income Tax Department has started rolling out online filing and Excel utilities for ITR-1, ITR-2 and ITR-4 for AY 2026-27 in a phased manner on the e-filing portal. With the utilities now live, taxpayers can start filing income tax returns for FY 2025-26.

This year's tax filing season may seem routine, but several changes in ITR forms and reporting rules mean taxpayers will need to pay closer attention while filing returns. Here's what changed this year:

This is specifically meant for landlord collecting rent.

For AY 2026-27, a new field is added to ITR 1 and ITR 4 - "The amount of rent which cannot be realized". Previously, the field for unrealised rent was not there.

A major relief this year is for taxpayers...