Some major changes will be seen in salary slips and tax filing from April 2026. Under the new Income Tax Rules 2026, HRA, allowances (perquisites) and ITR formats are being updated, so that they can become simpler and clearer as per today’s situation.
Important thing related to HRA
Now when you file ITR, information related to your rent, like PAN of the landlord, will appear in the prefilled form. This will reduce the hassle of filling information again and again. Besides, the calculation of different allowances of salary will also appear more clearly in the new way.
Which cities will be considered metro
Bengaluru, Hyderabad, Pune and Ahmedabad have also been included in the metro cities in the new rules. Now they will be counted along with Delhi, Mumbai, Kolkata and Chennai. Its benefit will be that people living in these cities will be able to claim HRA exemption up to 50% of salary (when implemented from FY 2026-27).
Forms became easier and less
The government has also made the tax forms quite simple. The total number of forms has been reduced from 399 to 190 and the rules have also been reduced. The new forms have been designed in such a way that the data can be filled automatically and there is no need to enter the same information again and again.
New details will also have to be given
Now while making HRA claim, you will also have to tell what is your relationship with the landlord. Its purpose is to increase transparency and ensure that the fare claims are accurate and genuine. Overall, these changes are a big step towards making tax filing easier, cleaner and more reliable through technology.