Starting from Assessment Year (AY) 2024-25, as highlighted by Chandrasekhar Raju, AGM, COE-EXM, new amendments have been introduced for claiming exemptions under Sections 80DD and 80U of the Income Tax Act.

Here are the key points of the amendment:

• New Schedules in ITR: New schedules have been added to the ITR forms to capture details related to deductions under Sections 80DD and 80U.
• Filing of Form 10-IA: To claim deductions under Section 80DD and Section 80U, taxpayers must file Form 10-IA before filing their Income Tax Return (ITR).
• Entering Form 10-IA Details: While filing the ITR, taxpayers must enter the date of filing Form 10-IA and the acknowledgment number of Form 10-IA in the respective schedules (Schedule 80DD / Schedule 80U).

Clear tax release notes on steps to file Form 10-IA online are given below for your ready reference: Form 10-IA: Guide to Claim Deductions Under Section 80U and 80DD (cleartax.in).