The income tax department has introduced enhanced validation rules in the ITR filing utility for FY 2024-25 (AY 2025-26), primarily affecting salaried individuals and those claiming deductions under the old tax regime. Taxpayers must now provide detailed information for HRA, Section 80C, 80D, 80E, 80EE/80EEA, 80EEB, and 80DDB claims, aiming to curb false claims and expedite ITR processing.