ITR filing AY 2026-27: From unrealised rent to two house properties -- key changes taxpayers must know

The Income Tax Department has enabled ITR-1, ITR-2 and ITR-4 filing utilities for AY 2026-27, allowing taxpayers to begin filing returns for FY 2025-26. This year's tax season brings several important changes, including new disclosure requirements, simplified reporting for two house properties, and revised deduction reporting norms.

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