17) In Jan 2020, few changes were introduced in ITR filing for FY 2019-20 like passport details, complete address etc need to be provided. TAN number of employer, PAN or Aadhar details of tenant etc have been made mandatory. Also few changes related to Public Provident Fund were introduced.
| Product | Particulars | Old Rules | New Rules |
| Public Provident Fund | Number of deposits in a year | Maximum of 12 deposits in a year | Minimum of Rs. 50 and any number of deposits in a year |
| Premature closure after 5 years | Na | Compulsory on change in residency status of the account holder | |
| Interest on Loan from PPF account | 2% (above the PPF rate) | 1% (above the PPF rate) | |
| ITR filing for Financialyear 2019 – 20 | ITR 1 – Passport details | Na | Mandatory to provide Passport Number |
| ITR 1 – For Rented out property | Na | Mandatory to provide either Tenants PAN or Aadhaar Number | |
| ITR 1 – Employer details | Nature of employment such as PSU, Pensioners, others etc. | Mandatory to provide Tax Deduction Account Number ( TAN) of the employer. ( Please refer to Form 16 to access TAN number) | |
| ITR 1 – Address | Earlier it was only for ITR 2 & ITR3 | Mandatory to provide complete address | |
| ITR 1 – Unrealised rent | Earlier it was only for ITR 2 & ITR3 | Mandatory to provide unrealised rent, which is due |
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