CBDT releases ITR 6 Schema Changes for AY 2021-22

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AY 2021-22 – ITR 6 – Schema Change Document

Version 1.1
21 September 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 6 Schema Changes for AY 2021-22’

Version Number: 1.1

Revision Details

Version No.	Revision Date	Revision Description	Page Number
1.1	21 September, 2021	Refer Section 2.1	5
1.0	07 June, 2021	Initial Release	NA

1. Purpose

The purpose of this document is to track the changes done in ITR 6 Schema post first release.

2. Release changes

Below section describes the list of JSON schema changes since the first production release of the schema for Assessment year 2021-22.

2.1 Schema changes as on 21st September, 2021 to the Original Schema released on 07th June, 2021

Table 1: 21 September, 2021 Changes

S. N	JSON Root Element	JSON Element Name	Change	Change Description
1.	Form_ITR6	SchemaVer	Modified	Schema version has been changed
2.	AuditDetails	AuditedSection	Modified	Enum “80-IAB” and “80-IAC” has been updated
3.	DepreciationDetailRate45	RealizationPeriodDuring Year	Removed	Field is removed
4.	DepreciationDetailRate45	HalfRateDeprAmt	Removed	Field is removed
5.	DepreciationDetailRate45	DepreciationAtHalfRate	Removed	Field is removed
6.	DepreciationDetailRate45	AddlnDeprDuringYearAd ditions	Removed	Field is removed
7.	AmtUs43BPyNowAll	SumPayaleLoanBrToFinC omp	Added	Field is added
8.	ScheduleMATC	UtilMATCredAvl	Modified	Max items has been increased to 13
9.	SchedulePTIType	CurrYrLossShareByInvst Fund	Modified	Made non-negative
10.	SchedulePTIType	AmountOfInc	Modified	Made non-negative
11.	Schedule115AD	Balance115AD	Modified	Data type modified
12.	Schedule112A	Balance112A	Modified	Data type modified
13.	Schedule112A115ADType	NumSharesUnits	Modified	Maximum modified
14.	Schedule112A115ADType	SalePricePerShareUnit	Modified	Maximum modified
15.	Schedule112A115ADType	AcquisitionCost	Modified	Maximum modified
16.	Schedule112A115ADType	FairMktValuePerShareunit	Modified	Maximum modified
17.	Schedule112A115ADType	ExpExclCnctTransfer	Modified	Maximum modified
18.	Schedule112A115ADType	Balance	Modified	Minimum is added
19.	UsrDeductUndChapVIA	Section80MDtls	Modified	Data type corrected
20.	IntermediaryCity	Default	Added	Default value “Delhi” is added
21.	SWVersionNo	Default	Added	Default value 1.0 is added
22.	DomesticCompFlg	Default	Added	Default value “Y” is added
23.	IncomeTaxSec	Default	Added	Default value “11” is added
24.	ResidentialStatus	Default	Added	Default value “RES” is added in “ResidentialStatus” under “FilingStatus”
25.	AsseseeRepFlg	Default	Added	Default value “N” is added to make in align with AY 20-2021
26.	LiableSec44AAflg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
27.	LiableSec44ABflg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
28.	AuditedSection	Default	Added	Default value “select” is added to make it in align with AY 20-2021
29.	PubSectCompUs2_36AFlg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
30.	RBICompFlg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
31.	CompLes40PercSharGovRBIFl g	Default	Added	Default value “N” is added to make it in align with AY 20-2021
32.	BankCompUs5Flg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
33.	SchedBankOfRBIActFlg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
34.	CompWithIRDARegisterFlg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
35.	NonBankFIICompFlg	Default	Added	Default value “N” is added to make it in align with AY 20-2021
36.	Nature	Default	Added	Default value “0” is added in “Nature” under “OtherResrvDtls” to make it in align with AY 2020-21
37.	AssetOutsideIndiaFlg	Default	Added	Default value “NO” is added to make in align with AY 20-2021
38.	BankDtlsFlag	Default	Added	Default value “Y” is added to make in align with AY 20-2021
39.	ifLetOut	Default	Added	Default value “Y” is added to make in align with AY 20-2021
40.	UseForRefund	Default	Added	Default value “false” is added to make in align with AY 2020-21
41.	SplRatePercent	Default	Added	Default value of “1” is added to make in align with AY 2020-21
42.	IncDclrdUs	Default	Added	Default value “N” is added to make it in align with AY 2020-21
43.	MethodOfAcct	Default	Added	Default value “MERC” is added in “String” to make it in align with AY 2020-21
44	ChangeInAcctMethFlg	Default	Added	Default value “N” is added to make it in align with AY 2020-21
45.	ValRawMaterial	Default	Added	Default value “1” is added to make it in align with AY 2020-21
46.	ValFinishedGoods	Default	Added	Default value “1” is added to make it in align with AY 2020-21
47.	ChngStockValMetFlg	Default	Added	Default value “N” is added to make it in align with AY 2020-21
48.	ScheduleTPSAFlg	Default	Added	Default value “N” is added to make it in align with AY 2020-21
49.	AssetOutsideIndiaFlg	Default	Added	Default value “NO” is added to make it in align with AY 2020-21
50.	PLAcntPrepSchedVICompAct	Default	Added	Default value “1” is added to make it in align with AY 2020-21
51.	PLAcntPrepAsperAGM	Default	Added	Default value “1” is added to make it in align with AY 2020-21
52.	–	Default	Added	Default value “0” is added at 1203 places as required
53.	TaxPayableOnTI	Surcharge25ofSIBeforeMar ginal	Removed	Removed as it is not required in ITR 6
54.	TaxPayableOnTI	SurchargeOnTaxPayableBef oreMarginal	Removed	Removed as it is not required in ITR 6
55.	UsrDeductUndChapVIA	Section80M_OS	Added	Tag is Added
56.	UsrDeductUndChapVIA	Section80M_BP	Added	Tag is Added
57.	DeductUndChapVIA	Section80M_OS	Added	Tag is Added
58.	DeductUndChapVIA	Section80M_BP	Added	Tag is Added
59.	PropertyDetails	AddressDetailWithZipCode	Modified	Modified from Array to Subject in schedule HP