Answer

1. F

   Facts

   No. A rectification request cannot claim a new exemption or deduction, or increase one, including Chapter VI-A deductions. A missed claim is your mistake, so it needs a revised return within the time allowed.

2. P

   Provisions and law

   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Sec 139(5) (now Sec 263(5))Revised return before the end of the assessment year or completion of assessment
3. A

   Analysis

   Rectification fixes a mistake on the record, and a claim you never made is not on the record. For AY 2026-27, a revised return filed by 31 December 2026 has no fee; from 1 January to 31 March 2027 the fee is ₹1,000 if total income is up to ₹5 lakh, else ₹5,000. If a ₹25,000 80D premium saves you about ₹7,800 at the 30% slab plus cess, revising is worth it even with the fee. If both windows have closed, an updated return cannot reduce tax, so the claim is lost.

4. C

   Conclusion

   1. 1Confirm the deduction is allowed in the regime you chose (80D is not allowed in the new regime)
   2. 2File a revised ITR with the 80D claim before 31 December 2026 to avoid the fee
   3. 3Pay any tax shown, then e-verify within 30 days
   4. 4Do not file a rectification for this; it will be rejected

Updated return (ITR-U) cannot be used to claim a refund or a lower tax.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.