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ITR 4 – Validation Rules for AY 202 1-22
Version 1.0 2nd April 2021
Directorate of Income Tax (Systems)
E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
Document Revision List
Document Name: ITR 4 – Validation Rules for AY 202 1-22 Version Number: 1.0
Revision Details
| Version No. | Revision Date | Revision Description | Page Number |
| 1.0 | 02-Apr-21 | Initial Release | NA |
1 Purpose
The Income Tax Department has provided free return preparation software in downloads page which are fully compliant with data quality requirements. However, there are certain commercially available software or websites that offer return preparation facilities as well. In order to ensure the data quality of ITRs prepared through such commercially available software, various types of validation rules are being deployed in the e-Filing portal, so that the data which is being uploaded are accurate and compliant to the validation rules to a large extent. The taxpayers are advised to review these validation rules to ensure that the software used by them is compliant with these requirements, to avoid rejection of return due to poor data quality or mistakes in the return.
The software providers are strictly advised to adhere to these rules to avoid inconvenience to the taxpayers, who may use their software. Software providers may please note that these validation rules will be strictly monitored and enforced and each rule will have to be complied strictly. In case of violations, the concerned return preparation utility/ software is liable to be blacklisted without any notice and such blacklisting will be published on the e-filing website. No return using blacklisted software will be permitted to be uploaded till the time the software provider is able to provide details of correction in software. This may cause avoidable inconvenience to the taxpayers and loss of reputation to software providers for which the Income Tax Department will not be responsible.
Also Read: ITR-1–Validation Rules for AY 2021-22
2 Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR 4 for each defect as categorized below:
Table 1: List of Category of Defect
| Category of defect |
Action to be Taken |
| A | Return will not be allowed to be uploaded. Error message will be displayed. |
| D | Return data will be allowed to be uploaded but the taxpayer uploading the return will be informed of a possibility of some of the deduction or claim not to be allowed or entertained unless the return is accompanied by the respective claim forms or particulars. |
2.1 Category A:
Table 2: Category A Rules
| Sl. No. | Scenarios |
| 1. | Income chargeable under business should be equal to sum of income offered under presumptive income under 44AD, 44ADA & 44AE |
| 2. | Income u/s 44AD, 44ADA, 44AE is disclosed in the Part B- Gross Total Income, “schedule BP” should be filled |
| 3. | Business Income mentioned in Part B- Gross Total Income should be equal to amount mentioned in Schedule BP |
| 4. | Income from Family Pension cannot be returned by “Firm (Other than LLP)” and “HUF” |
| 5. | In “Schedule BP” in E17 of Total capital and liabilities should be equal to the value entered in (Partners/ members own capital + Secured loans + Unsecured loans + Advances + Sundry creditors + Other liabilities) |
| 6. | In “Schedule BP” in E 25 of Total assets should be equal to the value entered in (Fixed assets + Inventories + Sundry debtors + Balance with banks + Cash-in-hand + Loans and advances + Other Assets) |
| 7. | Presumptive income u/s 44AD should be more than or equal to 6% of Gross Turnover or Gross Receipts received a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date |
| 8. | Presumptive income u/s 44AD should be more than or equal to 8% of Gross Turnover or Gross Receipts received in any other mode other than Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date |
| 9. | Total; Presumptive income u/s 44AD should be the sum of 6% of Gross Turnover through Account payee check, & 8% of Gross turnover in any other mode |
| 10. | Income U/S 44AD is more than Gross receipts or Gross turnover through Any other mode. |
| 11. | Income U/S 44AD should not be more than Gross receipts/Gross turnover through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date |
| 12. | In the return of income, the taxpayer has filed ITR-4 but the gross receipt/income U/S 44AD (E1(a)+E1(b)) is more than Rs. 2 Crore |
| 13. | The provisions of 44AD is not applicable for General commission agents and persons carrying on professions as referred in section 44AA (1). (For ineligible Business codes, please refer to Instructions) |
| 14. | In schedule BP if income is declared u/s 44AD then it is mandatory to select “Business code” u/s 44AD. |
| 15. | In schedule BP if “business code” u/s 44AD is selected then it is mandatory to declare income u/s 44AD. |
| 16. | Income U/S 44ADA cannot be more than corresponding gross receipts. |
| 17. | Presumptive Income u/s 44ADA cannot be less than 50% of Gross Turnover or Gross Receipts. |
| 18. | The provisions of 44ADA is not applicable for persons carrying on business (For ineligible Business codes, please refer to Instructions) |
| 19. | In schedule BP if income is declared u/s 44ADA then it is mandatory to select “Business code” u/s 44ADA. |
| 20. | In schedule BP if “business code” u/s 44ADA is selected then it is mandatory to declare income u/s 44ADA. |
| 21. | Total of chapter VI-A deductions shall be consistent with the breakup of individual deductions (Total of 6a to 6r). Total deduction should not be greater than sl no. 5 |
| 22. | Deductions claimed under Chapter VI-A cannot be greater than “Gross Total Income”. Applicable only if B6>0. |
| 23. | If the status of the Assessee is “Firm” deduction u/s 80C, 80CCC & 80CCD (1) cannot be claimed. |
| 24. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, then Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than 1, 50, 000. |
| 25. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and employer category is Pensioners or Not Applicable, then Deduction u/s 80CCD(1) should not be more than 20% of Gross total Income |
| 26. | If the status of the Assessee is not “individual” deduction u/s 80CCD(1) is not allowable. |
| 27. | If the status of the Assessee is not “individual” deduction u/s 80CCD(1B) is not allowable. |
| 28. | Deduction u/s 80CCD(2) should not be more than 10% of salary if the employer is other than Central Government |
| 29. | Deduction u/s 80CCD(2) is not allowable to HUF or Firm(other than LLP) |
| 30. | If the status of the Assessee is Firm(other than LLP) deduction u/s 80D is not allowable. |
| 31. | If the status of the Assessee is Firm(other than LLP) deduction u/s 80DD is not allowable. |
| 32. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and To claim deduction under section 80DD eligible category description is mandatory |
| 33. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, and To claim deduction under section 80DDB eligible category description is mandatory |
| 34. | If the status of the Assessee is Firm(other than LLP) deduction u/s 80DDB is not allowable. |
| 35. | If the status of the Assessee is HUF or Firm(other than LLP) deduction u/s 80E is not allowable. |
| 36. | If the status of the Assessee is HUF or Firm(other than LLP) deduction u/s 80EE is not allowable. |
| 37. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, and Deduction u/s 80G claimed, details should be provided in Schedule 80G |
| 38. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80G, Amount of deduction computed cannot be more than the eligible amount |
| 39. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule VIA, deduction claimed u/s 80G cannot be more than the eligible amount of donation mentioned in Schedule 80G |
| 40. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule Income Details, the maximum limit allowable under section 80GG is:
Rs.60, 000/- or 25% of total income before allowing deduction of this expenditure |
| 41. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Deduction u/s 80TTA should be restricted to interest income from Savings Account under Income from other sources. |
| 42. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Deduction under section 80TTA can be claimed only by the assessee less than 60 years of age. Restriction not applicable to HUF assessees. |
| 43. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
If the Assessee is not a senior citizen deduction under section 80TTB cannot be claimed. |
| 44. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Assessee being senior citizen claiming deduction u/s 80TTB should be restricted to interest income (Savings & Deposits) from other sources . |
| 45. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then the amount that can be claimed for category “Self with disability” u/s 80U should be equal to is 75, 000 |
| 46. | If the status of the Assessee is Firm (other than LLP) deduction u/s 80U is not allowable. |
| 47. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and To claim deduction under section 80U eligible category description is mandatory. |
| 48. | In Part A General “Name of the representative, Capacity of the representative, Address of the representative and Permanent Account Number (PAN)/ Aadhaar of the representative” is mandatory if in Part- Verification capacity is selected as “Representative” from drop down |
| 49. | Total income should be the difference between “Gross total income” and “Total deductions” |
| 50. | Deduction u/s 80CCD(2) should not be more than 14% of salary if any of the employer category is Central Government |
| 51. | Name in the return should match with the name as per the PAN date base (This will be checked at upload level. Please ensure that the name entered is as per the name in the PAN card. Also, make use of the pre-filled json to eliminate the error) |
| 52. | Mobile Number entered should be correct and valid. |
| 53. | Taxpayer claiming benefit of senior citizen & super senior citizen, but date of birth is not matching with PAN database (This will be verified at upload level) |
| 54. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Gross Total Income should be equal to the Total of Incomes from Business & profession, Salary, House Property & Other Sources. |
| 55. | Assessee being HUF or Firm is not eligible for rebate u/s 87A |
| 56. | Rebate u/s 87A is not allowable for assessees having Total income of more than Rs 5, 00, 000 lakhs. Rebate u/s 87A is not applicable for assessees other than “Individual” |
| 57. | The amount of “Tax after Rebate ” should be equal to “Tax payable on total income” Minus “Rebate u/s 87A” |
| 58. | Total Tax and Health and Education cess must be equal to sum of “Tax payable after Rebate” and Health and Education Cess |
| 59. | Total Tax, Fee and Interest” must be equal to sum of “Balance Tax After Relief” and “Interest u/s 234A, 234B, 234C & Fee u/s 234F” |
| 60. | In Schedule Part A General, Sl.no B3iii. Annual Value should be output of SL.no B3i-B3ii |
| 61. | In “Schedule Income Details” Balance Tax after relief should be equal to sum of Total Tax & Cess -Relief u/s 89(1) |
| 62. | Standard deduction allowed on House property should be equal to 30% of Annual value.
Note 1: This rule will not be applicable if value at B2vi < 0 Note 2: Rounding off errors of +2 and -2 are allowed. |
| 63. | If Gross rent received/ receivable/ lettable value during the year is not offered to tax, (zero or null) deduction for municipal tax cannot be claimed. |
| 64. | When type of property is selected as let-out or deemed let out, Gross rent received/ receivable/ lettable value during the year cannot be zero or null |
| 65. | In Schedule Gross Total Income, Sl.no B3vii. Income chargeable under the head ‘House Property’(iii – iv – v) + vi is not equal to sum of B3[(iii – iv – v) + vi] or The sum of Individual values under the head of House Property cannot be different from the “Income chargeable under the head House Property”. |
| 66. | In “Schedule Income Details” Tax paid to local authorities shall not be allowed for Type of House Property as “Self-Occupied” |
| 67. | In “Schedule Income Details” Income from other sources should be equal to amount entered in individual col. Of income from other sources |
| 68. | Gross salary should be total of salary as per section 17(1) and value of perquisites as per section 17(2) and profits in lieu of salary as per section 17(3) |
| 69. | In the Schedule “Gross total Income”, ‘Net Salary’ should be the difference between ‘Gross salary’ and ‘Allowances to the extent exempt u/s 10’. |
| 70. | In income details, B2(iv) Deductions u/s 16 should be sum of B2[iva+ivb+ivc] |
| 71. | In income details, Sl.no B2v Income chargeable under Salaries should be B2(iii)-B2(iv) |
| 72. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, For Central, State Govt & PSU employees the Entertainment allowance u/s 16(ii) will be allowed to the extent of Rs 5000 or 1/5th of Basic salary whichever is lower |
| 73. | No Entertainment allowance u/s 16(ii) will be allowed to employees other than Central, State Government and PSU |
| 74. | “Total of all allowances to the extent exempt u/s 10 cannot be more than Gross Salary |
| 75. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(5)- Leave Travel concession/assistance received cannot be more than Salary as per section 17(1). |
| 76. | Exempt allowance Sec 10(6)-Remuneration received as an official, by whatever name called, of an embassy, high commission etc.” cannot be more than Gross Salary |
| 77. | Exempt allowance u/s 10(7)-Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering service outside India cannot be more than Gross salary |
| 78. | Exempt allowance u/s 10(10)-Death-cum-retirement gratuity received cannot be more than 20, 00, 000 |
| 79. | Sec 10(10A)-Commuted value of pension received cannot be more than Salary as per section 17(1) |
| 80. | Sec 10(10AA)-Earned leave encashment cannot be more than Salary as per section 17(1)- (Message to be shown to the taxpayers while preparing the return that maximum deduction for a non- Government employees including PSU employee is only Rs 3 lakh) |
| 81. | Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination of service cannot exceed Rs. 5, 00, 000 |
| 82. | In exempt allowances only Sec 10(10B)(i) OR Sec 10(10B)(ii) OR Sec 10(10C) can be selected. |
| 83. | Exempt Allowance u/s 10(10CC)-Tax paid by employer on non-monetary perquisite cannot be more than Value of perquisites as per section 17(2) |
| 84. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than Salary as per section 17(1) |
| 85. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment cannot be more than Salary as per section 17(1) |
| 86. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living cannot be more than Salary as per section 17(1) |
| 87. | “Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster” drop-down cannot be selected more than one time under Exempt Income. |
| 88. | “Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)” drop-down cannot be selected more than one time under Exempt Income. |
| 89. | “Sec 10(11)-Statutory Provident Fund received” drop-down cannot be selected more than one time under Exempt Income. |
| 90. | “Sec 10(12)-Recognized Provident Fund received” drop-down cannot be selected more than one time under Exempt Income. |
| 91. | “Sec 10(13)-Approved superannuation fund received” drop-down cannot be selected more than one time under Exempt Income. |
| 92. | “Sec 10(16)-Scholarships granted to meet the cost of education” drop-down cannot be selected more than one time under Exempt Income. |
| 93. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, “Sec 10(17)- Allowance MP/MLA/MLC” drop-down cannot be selected more than one time under Exempt Income. |
| 94. | “Sec 10(17A)-Award instituted by Government” drop-down cannot be selected more than one time under Exempt Income. |
| 95. | “Sec 10(18)-Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award” drop-down cannot be selected more than one time under Exempt Income. |
| 96. | “Defense Medical Disability Pension” drop-down cannot be selected more than one time under Exempt Income. |
| 97. | “Sec 10(19)-Armed Forces Family pension in case of death during operational duty” drop-down cannot be selected more than one time under Exempt Income. |
| 98. | “Sec 10(26)-Any income as referred to in section 10(26)” drop-down cannot be selected more than one time under Exempt Income. (Show message to assessee that the exemption is available only to certain category of assessees in NE Region and Ladakh) |
| 99. | “Sec 10(26AAA)-Any income as referred to in section 10(26AAA)” drop-down cannot be selected more than one time under Exempt Income. (Show message to assessee that the exemption is available only to certain category of assessees of Sikkim) |
| 100. | In “Schedule Income Details” Deduction u/s 57(iia) shall be allowed only if “Family pension” is selected from other sources dropdown. |
| 101. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and in “Schedule Income Details” Deduction u/s 57(iia) cannot be more than 1/3rd of Family pension or Rs. 15, 000 whichever is lower. |
| 102. | Presumptive income u/s 44AE should be Presumptive Income from Goods Carriage as reduced by Salary and interest paid to partners in respect of taxpayers who have selected status as “Firm (other than LLP)” |
| 103. | In Sch 80G Donee PAN cannot be same as “Assessee PAN” or “PAN at Verification” |
| 104. | In Schedule 80G in table (A) “Donations entitled for 100% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. |
| 105. | In Schedule 80G in table (B) “Donations entitled for 50% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. |
| 106. | In Schedule 80G in table (C) “Donations entitled for 100% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. |
| 107. | In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. |
| 108. | In Schedule 80G in table (E) Donations should be equal to the sum of (Donations entitled for 100% deduction without qualifying limit +Donations entitled for 50% deduction without qualifying limit + Donations entitled for 100% deduction subject to qualifying limit + Donations entitled for 50% deduction subject to qualifying limit) |
| 109. | “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit” |
| 110. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” |
| 111. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to qualifying limit” |
| 112. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit” |
| 113. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In “schedule 80G” if total donation in cash is entered more than Rs 2, 000 against a single PAN, then total amount entered in donation in cash will not be considered for calculation of Eligible amount of donation. |
| 114. | In schedule 80G, if donation is made in cash, same PAN of donee cannot appear more than once |
| 115. | In Schedule IT total of col 4 Tax Paid should be equal to sum of individual values |
| 116. | In Schedule TCS, “The Amount of TCS claimed this year” cannot be more than “Tax collected” |
| 117. | In Schedule TCS total of col 5 TCS credit out of (4) being claimed this year should be equal to sum of individual values |
| 118. | In Schedule TDS2 (i) & (ii) (Other than salary), “The Amount of TDS claimed this year” cannot be more than “Tax deducted”. |
| 119. | In Schedule TDS (2), year of tax deduction is mandatory if there is a claim of brought forward TDS |
| 120. | In Schedule TDS2(i) & TDS2(ii), Unclaimed TDS brought forward & details of TDS of current FY should be provided in different rows in Sch TDS 2 |
| 121. | In schedule TDS-2(ii), claim of TDS in SR.NO 6 cannot be more than income disclosed in SR.NO 7 |
| 122. | In schedule TDS-2(i), claim of TDS in SR.NO 6 cannot be more than income disclosed in SR.NO 7 |
| 123. | In Schedule TDS1 total of col 4 ‘Total Tax deducted” should be equal to sum of individual values of col 4 |
| 124. | In Schedule TDS2 total of col 6 ‘TDS Credit out of (5) claimed this year should be equal to sum of individual values of col 6 |
| 125. | In Schedule TDS3 total of col 6′ ‘TDS Credit out of (5) claimed this year should be equal to sum of individual values of col 6 |
| 126. | In schedule “Tax Details” in TDS2(i), TDS is claimed in column 6 then Corresponding Receipt /Withdrawals offered – “Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be mandatorily filled. |
| 127. | In schedule “Tax Details” in TDS2(ii), TDS is claimed in column 6 then Corresponding Income offered – “Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be mandatorily filled. |
| 128. | IFSC under “Bank Details” is not matching with the RBI database. |
| 129. | Tax computation has been disclosed but Gross Total Income is nil. |
| 130. | “Income details” and “Tax computation” have not been disclosed but details regarding “Taxes Paid” have been disclosed. |
| 131. | TDS, TCS or Tax paid claimed in “Tax paid and Verification schedule” is inconsistent with details of tax amount paid provided in Schedule IT, Schedule TDS1, Schedule TDS2 and Schedule TCS. |
| 132. | The sum of amounts claimed at TDS, TCS, Advance Tax and Self-Assessment Tax shall be equal to the amount claimed at “Total Taxes Paid”. |
| 133. | Amount of Refund claimed is inconsistent with the difference of “Total Taxes Paid” and “Total Tax, Fee & Interest”
(Only if B24 > B16) |
| 134. | Amount of Tax payable is inconsistent with the difference of “Total Tax, Fee and Interest” and “Total Taxes Paid”. (Only if B16 > B24) |
| 135. | Agriculture Income shown as exempt cannot be more than Rs 5, 000- and cannot be appear more than once. |
| 136. | In Schedule “taxes paid & Verification” under the bank account details at least one checkbox must be selected in which assessee prefer to get refund”. |
| 137. | In “Schedule Taxes Paid and Verification” Total TDS Claimed should be equal to the sum of total TDS claimed in TDS 1, 2 & 3 |
| 138. | In “Schedule Taxes Paid and Verification” Total TCS Claimed should be equal to the sum of total TCS claimed in TCS schedule |
| 139. | In “Schedule Taxes Paid and Verification” Total Advance Tax paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2020 and 31/03/2021. |
| 140. | In “Schedule Taxes Paid and Verification” Total Self-Assessment Tax Paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2021 for A.Y 2021-22. |
| 141. | The value at field “E5” is greater than zero but the Schedule 44AE is not filed. |
| 142. | Presumptive Income from Goods Carriage under section 44AE is not equal to the amount mentioned in “Presumptive income u/s 44AE” |
| 143. | In schedule BP if income is declared u/s 44AE then it is mandatory to select “Business code” u/s 44AE. |
| 144. | In schedule BP if “business code” u/s 44AE is selected then it is mandatory to declare income u/s 44AE. |
| 145. | Gross receipts /turnover is mentioned in schedule BP but Financial Particulars such as Sundry creditors, Inventories, Sundry debtors, cash in hand shall be filled |
| 146. | As per rule 12 (1)(ca), a person deriving income under the head “profits or gains from business /profession” and such income computed in accordance with special provisions of section 44AD or 44AE or 44ADA, can furnished return in ITR-4. However, income from business or profession under section 44AD or 44AE or 44ADA is not disclosed. |
| 147. | Taxpayer has filed ITR 4 and mentioned Number of months for which goods carriage was owned/ leased/hired by assessee more than 12 months AND / OR total period of holding cannot be more than 120 months |
| 148. | Credit for TDS has been claimed in the return, but the corresponding receipts has been omitted to be offered for taxation. (Please ensure that the income/receipts on the TDS claimed as per 26AS is offered to tax in relevant Income schedule(s)/ Schedule EI) |
| 149. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 50000. (If Option “Yes” is selected, standard deduction cannot be claimed) |
| 150. | “The presumptive income offered u/s 44AE per vehicle cannot be less than Rs.1000 per MT per month (where the tonnage capacity exceeds 12 MT) or cannot be less than Rs. 7500 per month (where the tonnage capacity does not exceed 12 MT)”. |
| 151. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Deduction u/s 80CCD1(B) is limited to 50000 |
| 152. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then amount that can be claimed for category “Dependent with disability” u/s 80DD should be equal to is 75, 000 |
| 153. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then amount that can be claimed for category “Dependent with severe disability” u/s 80DD should be equal to 125, 000 |
| 154. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80DDB for self and dependent cannot be more than Rs.40, 000/- |
| 155. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80DDB for senior and self and dependent cannot be more than Rs.1, 00, 000/- |
| 156. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80EE cannot be more than Rs.50, 000/- |
| 157. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The maximum deduction allowable under section 80TTA is Rs.10, 000/-. |
| 158. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The maximum deduction allowable under section 80TTB is Rs.50, 000/-. |
| 159. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule HP, if “Type of House Property” is selected as “Self-Occupied”, then assessee cannot claim interest on borrowed capital more than Rs 2, 00, 000 , |
| 160. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In case employer category is other than pensioners or not applicable then Maximum amount that can be claimed for u/s 80CCD(1) is 10% of Salary [10% of (B2(iii)-B2(ib)] (Net Salary-Value of Perquisites) |
| 161. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Maximum deduction u/s 80EEA that can be claimed is Rs 150000/- |
| 162. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, assessee can claim only one of the deductions u/s 80EE or 80EEA. Both these deductions cannot be claimed simultaneously. |
| 163. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Maximum deduction u/s 80EEB that can be claimed is Rs 150000/- |
| 164. | Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG in the Official Gazette cannot exceed Rs.500, 000 |
| 165. | In Income details, allowance to extent exempt u/s 10 should be equal to sum of individual values entered. |
| 166. | Deduction u/s 80CCD(2) cannot be claimed by taxpayer who has selected all employer category as “Pensioners” or “Not Applicable” |
| 167. | Relief u/s 89 cannot be claimed by taxpayer if details of salary and family pension are “zero”/ “blank” |
| 168. | Deduction u/s 80EEA cannot be claimed by HUF or Firm (other than LLP) |
| 169. | Deduction u/s 80EEB cannot be claimed by HUF or Firm (other than LLP) |
| 170. | Assessee is “HUF” or Firm (other than LLP) cannot claim credit for TDS in schedule TDS 1 |
| 171. | Assessee is “HUF” or Firm (other than LLP) cannot have salary income and amount in details of salary cannot be more than zero |
| 172. | If the original return is filed under section 142(1) then taxpayer cannot file any return u/s 139. (This will be checked at upload stage) |
| 173. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, maximum Deduction at Sl. No. 1a Self and Family allowable is Rs 25000 |
| 174. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii) Note: This validation to be checked, if value of (i+ii) of Sl. No. 1a is less than 25000 |
| 175. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, the amount of preventive health checkup of all the fields combined together should not exceed 5000
Note: All the additional conditions mentioned in Rule no 175, 177, 179, 181, 183 to be checked only after this validation rule. |
| 176. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, maximum Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be allowable is Rs. 50000 |
| 177. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii)
Note: This validation to be checked, if value of (i+ii+iii) of Sl. No. 1b is less than 50000 |
| 178. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,
In Schedule 80D, maximum Deduction at Sl. No. 2a Parents will be allowable is Rs. 25000 |
| 179. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii) Note: This validation to be checked, if value of (i+ii) of Sl. No. 2a is less than 25000 |
| 180. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowable is Rs. 50000 |
| 181. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii)
Note: This validation to be checked, if value of (i+ii+iii) of Sl. No. 2b is less than 50000 |
| 182. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed to the extent of 100000 |
| 183. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+1b+2a+2b) subject to GTI
Note: This validation to be checked, if value of Sl. No. (1a+1b+2a+2b) is less than 100000 |
| 184. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, to claim Deduction u/s 80D details are required to be provided mandatorily in Schedule 80D |
| 185. | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The amount that can be claimed for category “Self severe with disability” u/s80U should be equal to 125, 000 |
| 186. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’
then Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ), B5(d), B5(f), B5(g), B5(h), B5(i), B5(j), B5(k), B5(l), B5(m), B5(n), B5(o), B5(p), B5(q), B5(r) should not be more than “0” |
| 187. | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowances under
Sec 10(5)-Leave Travel concession/assistance Sec 10(13A)-Allowance to meet expenditure incurred on house rent Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment Sec 10(14)(ii) -Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living should not be more than “0” |
| 188. | In income details total of Dividend income should be equal to sum of “Quarterly breakup of Dividend Income” |
| 189. | In schedule 80G, If PAN is already entered in anyone of the set of blocks (i.e. 100%, 50%, with Qualifying limit, without Qualifying limit) then same PAN cannot be entered in any other block |
| 190. | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowance under Section 10(14)(ii) – “Transport allowance granted to certain physically handicapped assessee” should not exceed Rs 38, 400 |
| 191. | If option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowances under
Section 10(14)(i) – Allowances referred in sub-clauses (a) to (c) of sub-rule (1) in Rule 2BB Section 10(14)(ii) – Transport allowance granted to certain physically handicapped assessee should not be more than “0” |
| 192. | The assessee cannot opt for new tax regime u/s 115BAC without furnishing of Form 10IE (This will be verified at upload level) |
| 193. | For assessee Firm (other than LLP), option “Yes” cannot be selected for ‘Are you opting for new tax regime u/s 115BAC ?’ |
| 194. | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then date of filing form 10IE and acknowledgement number are mandatory |
| 195. | Once a proceeding is initiated u/s148, 153A or 153C, return cannot be filed u/s 139 (This will also be checked at upload level) |
| 196. | If Form 10IE is already filed then option “No” cannot be allowed for ‘Are you opting for new tax regime u/s 115BAC ?’, |
| 197. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than zero. |
| 198. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80G cannot be claimed and details should not be allowed in schedule 80G |
| 199. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80GG should not be more than zero. |
| 200. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80TTA should not be more than zero. |
| 201. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80TTB should not be more than zero. |
| 202. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80U should not be more than zero. |
| 203. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Professional tax u/s 16(iii) should not be more than zero. |
| 204. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,
and if Income from House Property is negative, then take Income from House Property as Zero to compute Gross Total Income |
| 205. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 16(ii) should not be more than zero. |
| 206. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(5)-Leave Travel concession/assistance received should not be more than zero. |
| 207. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(13A)-Allowance to meet expenditure incurred on house rent should not be more than zero. |
| 208. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment should not be more than zero. |
| 209. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living should not be more than zero. |
| 210. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than Zero |
| 211. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Standard deduction u/s 16(ia) should not be more than zero. |
| 212. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80CCD(1B) should not be more than zero. |
| 213. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80DD should not be more than zero. |
| 214. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80DDB should not be more than zero. |
| 215. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EE should not be more than zero. |
| 216. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and “Type of House Property” is selected as “Self-Occupied” then interest on borrowed capital should not be more than zero. |
| 217. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80CCD(1) should not be more than zero. |
| 218. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EEA should not be more than zero. |
| 219. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EEB should not be more than zero. |
| 220. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80D cannot be claimed and details should not be provided in schedule 80D |
| 221. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ then Deduction u/s 57(iia) should not be more than Zero |
2.2 Category D:
Table 3: Category D Rule
| S.No | Scenarios |
| 1 | Relief u/s 89 cannot be claimed without furnishing Form 10E |
| 2 | 80GG deduction is claimed but form 10BA is not filed |
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