Schedule 80D – Deduction in respect of health insurance premia AY 2026-27 ‘Schedule 80D’ in ITR forms allows taxpayers to claim deductions under Section 80D. The schedule requires the taxpayers to specify whether they or any family member, or any parent, is a senior citizen, as the deduction limits differ for senior citizens. It separately captures… Read More »

Schedule 80DD – Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability AY 2026-27 Schedule 80DD of ITR forms allows taxpayers to claim deductions under Section 80DD. This schedule requires the taxpayer to mention the nature of disability, the type of dependent (such as spouse, child,… Read More »

Schedule 80U – Details of deduction in case of a person with disability AY 2026-27 ‘Schedule 80U’ in the Income Tax Return (ITR) form allows a claim of deductions under Section 80U for individuals who are personally suffering from a disability. It requires the taxpayer to provide details such as the nature of disability, date of filing Form… Read More »

Schedule RA – Details of Donations to Research Association etc. AY 2026-27 Schedule RA in the Income Tax Return (ITR) is used to report details of donations made by a person with income from a business or profession to Research Associations, universities, colleges, or other institutions. It is required to be filled when claiming a… Read More »

Schedule 80-IA: Deduction under Section 80-IA AY 2026-27 ‘Schedule 80-IA’ in the Income Tax Return (ITR) form is for assesses claiming this deduction. Any assessee deriving profit from eligible businesses such as developing, operating, or maintaining infrastructure facilities, telecommunication services, industrial parks, SEZs, or power generation and distribution can claim this deduction. Section 80-IA provides a… Read More »