ITR-4 Section 80C Detail AY 2026-27: Policy/Document ID and Deduction Evidence
By Ravi Sisodia · Reviewed by CA Divyanshu Sengar · Updated 5 October 2026
AY 2026-27 ITR-4 asks for additional section 80C information including policy/document identification number and eligible amount. The deduction should be built from item-level evidence rather than a single ₹1.5 lakh plug.
Finin2min 2-Minute Summary
- The Income Tax Department's AY 2026-27 guidance requires additional information for section 80C claims.
- Current guidance lists policy number or document identification number and eligible amount for each qualifying payment.
- The combined section 80C/80CCC/80CCD(1) limit is generally ₹1.5 lakh, subject to the applicable law and tax regime.
- Only deductions available under the taxpayer's chosen regime should be claimed.
- Keep payment date, holder/beneficiary, document ID, amount paid and eligible amount in a deduction register.
Build the deduction item by item
List life insurance, provident fund, eligible tuition fees, NSC, housing-loan principal and other claimed items separately. Record provider, policy/document/account identifier, date, amount paid and amount actually eligible.
This avoids using one aggregate number that cannot be supported if the portal or assessment asks for detail.
Tax regime is a gate before evidence
Possessing an 80C receipt does not automatically mean the deduction is available under the taxpayer's selected regime. Determine the applicable regime and eligibility first, then enter only allowable items.
Do not switch regimes merely to maximise one deduction without computing the full tax impact and eligibility to opt.
Document ID must identify the claim
Use the policy/account/document number requested by the return and preserve the underlying certificate/receipt. Where a contribution statement covers multiple months, keep the annual statement plus payment trail.
For housing principal, reconcile the loan statement and possession/eligibility conditions where relevant.
80C case: payment is ₹1.8 lakh but only ₹1.5 lakh can enter the combined cap
A taxpayer may pay ₹1 lakh life-insurance premium and ₹80,000 qualifying principal/other 80C amounts. The evidence register should show the full payments and then separately show the amount claimed after the statutory combined limit and tax-regime rules. This makes the return explainable without changing source documents to equal the claimed amount.
Where several policies or investments exist, record each document ID rather than using one generic '80C' line. If a policy number changes or an account is transferred, keep the old and new reference connected to the payment year.
- Separate amount paid from amount eligible/claimed.
- Record each policy/document identifier.
- Apply the combined limit only after item-level eligibility.
80C evidence checklist
- Tax regime and deduction eligibility.
- Investment/payment type.
- Policy/document/account ID.
- Payment date and proof.
- Gross vs eligible amount.
- Combined limit check.
- Return entry tied to evidence register.
Questions readers commonly ask
What extra 80C detail does AY 2026-27 guidance require?
Policy number or document identification number and the eligible amount, among the additional item details.
Can I enter ₹1.5 lakh without item details?
The current return guidance expects additional item-level information.
Does every taxpayer get 80C under every regime?
No. Check the chosen tax regime and applicable deduction rules.
Should the amount paid always equal the amount claimed?
Not necessarily; statutory eligibility/limits can reduce the deductible amount.
Official / primary sources
- Income Tax Department - ITR-4 FAQs - AY 2026-27 section 80C additional information
- Income Tax Department - business/profession guide - 80C details and deduction limit guidance
Disclaimer
Important: General educational and professional-reference material. Verify the current operative regulation/circular, portal version and exact facts before acting. Consultation papers are proposals unless a later operative instrument adopts them. Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.