Which new disclosures will taxpayers have to make in ITR forms?

The Central Board of Direct Taxes has made changes to the Income Tax Return (ITR) forms for assessment year 2026-27, adding new disclosure rules for F&O trading, political donations, and investments by presumptive taxpayers. ITR-1 eligibility has been expanded to include individuals with up to two house properties, a shift from the earlier rule requiring such taxpayers to file ITR-2.