Annexure 1

Important points to remember while filing return of income in ITR utility for ITR-3 (online or offline)

Validation Rules

The validation process at e–Filing/CPC end is to be carried out for ITRs based on the category of defect. Category A defect are the defects, wherein return will not be allowed to be uploaded and error message will be displayed to the taxpayer.

Also Read: Instructions for filling ITR-3 For A.Y. 2021-22 | F.Y. 2020-21 | Part I

List of Rules for ITR 2 are as below:

Sl. No Cate gory Description of Rules Mapping
1 A Amount of deduction claimed u/s 80-IA in schedule VIA cannot be more than the total amount at Schedule 80IA If the value at field (2op) of Part C- Deduction in respect of certain incomes of Schedule VI-A is higher than the amount at Sl no (e) of schedule 80IA
2 A If Deduction u/s 80-IA claimed in “Schedule VI-A” then “Schedule 80-IA” is to be filled.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and the value at field (2op) of Part C- Deduction in respect of certain incomes of Schedule VI-A is more than ZERO then Schedule 80IA must be filled.
3 D Deduction u/s 80-I(7) or u/s 80-IA(7) or u/s 80-IB or u/s 80 IC/80IE is claimed then Form
10CCB should be filed within due date
If sum of S.No ( e ) of “Schedule 80-IA”>0 or sum of S.No (a+ d+ e+ f+ g+ i) of “Schedule 80-IB”> 0 or S. No (e) of “Schedule-IC/IE”>0 , and form 10CCB for the AY 2021-22 is not filed
4 D Deduction u/s 80- IB(11B) is claimed in the Income Tax Return then Form 10CCBC should be filed within due date. If amount entered at S.No (j) of “Schedule 80-IB”>0, and form 10CCBC for the AY 2021-22 is not filed/Form 10CCBC is not filed within due date
5 A In “Schedule 80-IA” Total deductions under section 80-IA should be equal to the value entered in (a + b + c + d ) If value at field e is not equal to the sum of sl no (a+ b+ c+ d)
6 D In Schedule VI-A, under “Part -C deduction in respect of certain incomes”, cannot be claimed more than the amount shown in Sl.No. iii5 of schedule BFLA – 36(i) of BP – 36(ii) of BP – 36(iii) of BP. In Schedule VI-A, under “Part -C deduction in respect of certain incomes”, claimed is more than the amount shown in sl no iii5 of schedule BFLA – 36(i) of BP – 36(ii) of BP – 36(iii) of BP
7 D Deduction u/s 80-IA cannot be claimed if
return of income is not filed within due date.Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Deduction u/s 80IA in sl no (op) of schedule VIA is greater than zero and section is selected as 139(4) in the return.
8 A Deduction claimed u/s 80-IB in “Schedule VI-A” cannot be more than the amount in “Schedule 80-IB” If the value at field (r) of Part C- Deduction in respect of certain incomes of Schedule VI-A is higher than the amount in Sl no (j) of Schedule 80-IB.
9 A In schedule VI-A, if deduction u/s 80-IB is claimed, then schedule 80-IB should be filled.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and the value at field (rq)of Part C- Deduction in respect of certain incomes of Schedule VI-A is more than ZERO then Schedule 80-IB must be filled.
10 D If deduction u/s 80-IB(11C) is claimed then Form 10CCBD should be filed within due date If amount entered at S.No (l i) of “Schedule 80-IB”>0, and form 10CCBD for the AY 2021-22 is not filed/ Form 10CCBD is not filed
11 D If deduction u/s 80- IB(7A) is claimed then Form 10CCBA should be filed within due date If amount entered at S.No (db) of “Schedule 80-IB”>0 and section is selected as 139(4) in the return, and form 10CCBA for the AY 2021-22 is not filed
12 D If deduction u/s 80- IB(7B) is claimed then Form 10CCBB should be filed within due date If amount entered at S.No (ec) of “Schedule 80-IB”>0 and section is selected as 139(4) in the return, and form 10CCBB for the AY 2021-22 is not filed
13 A In “Schedule 80-IB”, Total deduction under section 80-IB should be equal to the value entered in (Total of a to i) If value at field j is not equal to the sum of sl no a to i
14 D Deduction u/s 80IB can be claimed only if return is filed within due date.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Deduction u/s 80IB in sl no (r) of schedule VIA is greater than zero and and section is selected as 139(4) in the return
15 A Deduction u/s 80-IC/IE claimed in “Schedule VI-A” cannot be more than the amount in Sl.No. (e) of Schedule 80-IC/IE” The value at field (t) of Part C- Deduction in respect of certain incomes of Schedule VI-A is higher than the amount in Sl no (e) of Schedule 80-IC/IE.
16 A If deduction u/s 80- IC/IE is claimed in schedule VI-A then “Schedule 80-IC/IE” should be filled.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and the value at field (t) of Part C-Deduction in respect of certain incomes of Schedule VI-A is more than ZERO than Schedule 80-IC/IE must be filled.
17 A In “Schedule 80-IC or IE” Total deduction
under section 80-IC or 80 IE should be equal to the sum of (a+ b+ c+ dh)
If value at field e is not equal to the sum of sl no a+ b+ c+ dh
18 A In “Schedule 80-IC or IE” d(h)- Total of deduction for
undertakings located in North-east should be
equal to the sum of (Total of d(a) to d(g))
if value at field dh is not equal to the sum of sl. no (da+ db+ dc+ dd+ de+ df+ dg)
19 A In “Schedule IF”, Total of Col “Amount of share in the profit” should be equal to sum of value entered in
individual columns.
Total of Amount of share in the profit is not equal to sum of all enitres
20 A In Schedule EI, Sl.No. 5 Pass through income
not chargeable to tax should be equal to the amount of exempt income mentioned in
Schedule PTI
If in Schedule EI Sl. No. 5 is not equal to the sum of amount of net income/loss col. of Sl. No.1(iv)(a+ b+ c) of Sch PTI against all the Names of business trust / investment fund
21 A In Schedule EI, Sl.No. 6 should be equal to sum
of Sl.No. 1+ 2(v)+ 3+ 4+ 5
Schedule EI Sl.no. 6 is not equal to sum of Sl.no 1+ 2v+ 3+ 4+ 5
22 A In Schedule EI, Sl.No. 2v should be equal to sum of Sl. No. i-ii-iii+ iv Schedule EI Sl.no. 2v is not equal to Sl.no i-ii-ii+ iv

Note: This rule will be applicable only when output of Sl. No. i-ii-iii+ iv is positive

23 A In Schedule EI, Sl.No. 2(iv) Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 should be equal to Sl.No. 39 of Schedule BP Schedule EI Sl.No. 2(iv) Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 is not equal to sr. no. 39 of Schedule BP
24 D It is mandatory to file Form 29C- Report under section 115JC of the Income-tax Act, 1961 if AMT tax is more than Normal Tax. If sr. No. 1d is greater than Sr. No. 2I in Schedule B-TTI than form 29C shall be filed

Note: This rule shall not be applicable If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’

25 A If flag is ‘Y’ is selected in “Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign
exchange” then AMT should be computed at 9% of Adjusted Total Income u/s 115JC.
If flag is y “Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange” then value at sl no 4 is not equal to 9% of sl no 3 of schedule AMT
26 A Total Income at Schedule AMT is Negative. But the loss in Total Income can only arise because of the Specified business. Amount at Sl.No.1 of Sch AMT is less than ZERO (Negative) and if

1. Amount at Sl.No.1 of Sch AMT is not equal to Sl.No.C47 of Sch BP OR

2. “Total Income” at Sl.No.13 in Schedule Part B-TI is not equal to “ZERO” OR

3. “Profit before tax as per profit and loss account” at Sl. No. A(1) in Schedule BP is not equal to “Net profit or Loss from Specified Business u/s 35AD included in 1″ at Sl. No. A(2b) of Schedule BP OR

4. “Income from Specified Business” at Sl.NO C47 of Schedule BP is “greater than or equal to ZERO” OR

5. “Deductions in accordance with section 35AD (1) or 35AD (1A)” at Sl.NO C-48 of Schedule BP is equal to Zero” OR

6. “Total” at Sl. No. 5 of Schedule Part B-TI is not equal to “ZERO” OR

7. ” Losses of current year to be set off against 5″ at Sl. No 6 and “Brought forward losses to be set off against 7” at Sl. No. 8 of Schedule Part B-TI is not equal to ZERO

Then we shall restrict the upload.

27 A In Schedule AMT, Tax payable under section 115JC should be equal to 18.5% of Sl.No.3 for assessee not falling
within the IFSC area.
Sl.no. 4 is not equal to 18.5% of Sl.no.3 and IFSC flag is

‘N’

Note: This rule is applicable if Sl.no 3 is greater than 20 lacs & field 2d is more than Zero. Round-off -+ 5.

28 A Tax Payable on deemed total Income u/s 115JC in Part B TTI should be equal to the tax ascertained at
Schedule AMT
The value in pt. 1a -Tax payable on deemed total income under section 115JC of part BTTI is not equal to 4 of Sch AMT
29 A In Schedule AMT, Sl.No. 1 should be equal to Sl.No. 14 of Part BTI If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and In Schedule AMT, Sl.no. 1 is not equal to Sl.no 14 of Part BTI

Note : this rule will not be applicable if value in sl.no.1 of Schedule AMT <0.

30 A In Schedule AMT, Sl.No. 2a should be equal to sum of system computed part C deductions under Schedule VIA. Sl.no.2a of Sch AMT is not equal to sum of ‘p’ to’x’ of Sch VIA
31 A In Schedule AMT, Sl.No. 2b should be equal to total deduction under section 10AA. Sl.no.2b of Sch AMT is not equal to sl no c of schedule 10AA
32 A In Schedule AMT, Sl.No. 2d Adjustment as per section 115JC(2) should be equal to sum of Sl.No. 2a+ 2b+ 2c In Schedule AMT, Sl.no. 2d Adjustment as per section 115JC(2) is not equal to sum of Sl.no.2a+ 2b+ 2c
33 A In Schedule AMT, Sl.No. 3 Adjusted Total Income under section 115JC should be equal to sum of Sl.No. 1+ 2d In Schedule AMT, Sl.no. 3 Adjusted Total Income under section 115JC is not equal to sum of Sl.no.1 + 2d
34 A In Schedule AMTC, Sl.No. 1 should be equal to Sl.No. 1d of Part B-TTI. In Schedule AMTC, Sl.no1 is not equal to Sl.no1d of Part BTTI
35 A In Schedule AMTC, Sl.No. 2 should be equal to Sl.No. 2i of Part B-TTI. In Schedule AMTC, Sl.no. 2 is not equal to Sl.no. 2i of Part BTTI
36 A In Schedule AMTC, Sl.No. 3 should be equal to Sl.No. 2-1 In Schedule AMTC, Sl.no. 3 is not equal to Sl.no. 2-1 when sl no 2 is greater than 1
37 A In Schedule AMTC, Sl.No. 3 should be equal to zero when Sl.No. 2 is less than or equal to Sl.No. 1 In Schedule AMTC, Sl.no. 3 is not equal to Zero, when Sl.no. 2 is less than or equal to 1
38 A In Schedule AMTC, Sl.No. 5 “Amount of tax credit under section 115JD utilized during the year” should be equal to Total of Col 4(C). Sl.no. 5 is not equal to Total (Row ix) of item no. 4c
39 A In Schedule AMTC, Sl.No. 6 “Amount of AMT liability available for credit in subsequent assessment years” should be equal to
Total of Col 4(D).
Sl.no. 6 is not equal to Total(Row ix) of item no. 4D in schedule AMTC.
40 D If total income under section 115JC as per schedule AMT is less than or equal to Rs. 5000000, surcharge cannot be entered in Schedule B-TTI. In schedule B TTI, sl no 1b is greater than zero and sl no 3 of schedule AMT is less than or equal to Rs. 5000000
41 A In Schedule AMT, Sl.No. 4 “Tax payable under section 115JC” shall be computed if
Adjusted Total Income under section 115JC is more than Rs. 20 Lakh and Adjustment as per section 115JC(2) is more than zero.
Sl no 4 of AMT should be greater than zero when sl no 3 is exceeding 20 Lakhs and Sl no 2a or 2b or 2c is greater than zero
42 A In Schedule AMTC, value at Sl. No. B2(viii) cannot be greater than zero i.e. set off in earlier assessment years cannot be claimed for AY 2020-21 In schedule AMTC sl no 4(B2) for AY 2020-21 is greater than zero
43 A In Schedule SI, Column Income (i) for Tax on accumulated balance of recognized provident fund should be equal to Sl.No. 2ciii (Income Benefit) of
Schedule OS
Column (i) for Tax on accumulated balance of recognized provident fund is not equal to 2ciii (Income Benefit) of Schedule OS
44 A In schedule SI, Tax on accumulated balance of recognized provident fund should be equal to Sl.No. 2civ (tax benefit) of
Schedule OS
In schedule SI, sl no ii is not equal to sl no 2civ(tax benefit) of schedule OS
45 A Amount of special income offered in schedule SI should be equal to amount offered in corresponding dropdown at Sl.No. 2d in schedule OS.

Note: If status in Part A general is Non-resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as
referred to in 2f under given section provided TRC flag is “Yes” in case of non-resident .

If status in Part A
general is Resident, for the purpose of schedule SI, each of the special income under this category
should be passed after reducing DTAA income as referred to in 2f under given section
irrespective of the TRC flag.

Amount of special income offered in schedule SI should be equal to amount offered in corresponding dropdown of Sl.No. 2d schedule OS

Note: If status in Part A general is Non-resident : For the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Y” in case of non-resident .

If status in Part A general is resident: Irrespective of the TRC flag , for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section

46

 

 

 

 

 

 

 

 

 

 

A

 

 

 

 

 

 

 

 

 

 

Amount of special income offered in schedule SI should be equal to amount offered in corresponding dropdown at Sl.No. 2e in schedule OS.

Note: If status in Part A general is Non-resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Yes” in case of non-resident .

If status in Part A general is Resident, for the purpose of schedule SI, each of the special income under this category
should be passed after reducing DTAA income as referred to in 2f under given section
irrespective of the TRC flag.

Amount of special income offered in schedule SI should be equal to amount offered in corresponding dropdown of Sl.No. 2e schedule OS

Note: If status in Part A general is Non-resident : For the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Y” in case of non-resident .

If status in Part A general is resident: Irrespective of the TRC flag , for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section

 

 

47 A In Schedule SI, Income u/s 115BB (Winnings
from lotteries, puzzles, races, games etc.) should be equal to Sl.No. 2a after reducing corresponding DTAA income in Schedule OS Note: If status in Part A general is Non-resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as
referred to in 2f under given section provided TRC flag is “Yes” in case of non-resident .If status in Part A
general is Resident, for the purpose of schedule SI, each of the special income under this category
should be passed after reducing DTAA income as referred to in 2f under given section
irrespective of the TRC flag.
amount of special income u/s 115BB (Winnings from lotteries, puzzles, races, games etc.) offered in schedule SI is not equal to amount offered in sl no 2a of schedule OS

Note: If status in Part A general is Non-resident : For the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Y” in case of non-resident .

If status in Part A general is resident: Irrespective of the TRC flag , for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section

48 A In Schedule SI, income u/s 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) should be equal to Sl.No. 2b in schedule OS. amount of special income u/s 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) offered in schedule SI is not equal to amount offered in sl no 2b of schedule OS
49 A In Schedule SI, Income u/s 115BBF (Tax on income from patent)-Income under head business or profession should be equal to Sl.No. 3e in schedule BP Amount of special income u/s 115BBF (Tax on income from patent)-Income under head business or profession, offered in schedule SI is not equal to amount offered in sl no 3e of schedule BP
50 A In Schedule SI, Income u/s 115BBG (Tax on income from patent)- Income under head business or profession should be equal to Sl.No. 3f in schedule BP amount of special income u/s 115BBG (Tax on income from transfer of carbon credits)-Income under head business or profession, offered in schedule SI is not equal to amount offered in sl no 3f of schedule BP
51 A Income from other sources chargeable at special rates in India as per DTAA should be equal to Sl.No. 2f in schedule OS

Note: If status in Part A general is Non-resident, DTAA income shall be considered if TRC flag is “Yes”.

If status in Part A general is Resident, DTAA income shall be considered irrespective of the TRC flag.

amount of Income from other sources chargeable at special rates in India as per DTAA offered in schedule SI is not equal to amount offered in sl no 2f of schedule OS
52 A In Schedule SI, Amount in column “tax thereon” should be equal to “taxable income * special rate” excluding for field OS DTAA, Tax on accumulated balance of recognized provident fund and 112A and PTI 112A, 111A, 112 (proviso) or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid) and STCG and LTCG chargeable at special rates in India as per
DTAA
If amount at column (ii) Tax thereon is not equal to taxable income (*) special rate excluding field OS DTAA, Tax on accumulated balance of recognized provident fund and 112A and PTI 112A, 111A, 112 (proviso) or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid) and STCG and LTCG chargeable at special rates in India as per DTAA

Note : Round off + 1 and -1. (i.e, if the value in XML is between + 1 and -1 of temporary calculated value, don’t restrict the xml )

53 A In Schedule SI, tax computed can not be null if income is greater than zero.

Note : This rule is not applicable for field OS DTAA, Tax on accumulated balance of recognized provident fund and 112A and PTI 112A,
111A, 112 (proviso) or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)

In schedule SI, column tax thereon(ii) is zero & Income in column (i) is greater than zero

Note : excluding field OS DTAA, Tax on accumulated balance of recognized provident fund and 112A and PTI 112A, 111A, 112 (proviso) or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)

54 A In Schedule Part B-TTI Sl. No. 2b should be equal to the total of Col.(ii) of Schedule SI Part B TTI Sl. No. 2b is not consistent with total of Col.(ii) of Schedule SI
55 A In Schedule SI, Sum of income u/s 111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) & Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% should be equal to Sl.No. 5vi of schedule BFLA Total of income u/s 111A and section 115AD(1)(ii)-Proviso (STCG on shares/equity oriented MF on which STT paid) & Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% in Schedule SI is not equal to sl no 5vi of schedule BFLA
56 A In schedule SI, sum of income u/s 115AD (STCG for FIIs on securities where STT not paid) & Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% should be equal to
Sl.No. 5vii of schedule BFLA
Total of income u/s 115AD (STCG for FIIs on securities where STT not paid) & Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% in Schedule SI is not equal to sl no 5vii of schedule BFLA
57 A In Schedule SI, sum of income u/s 112 (LTCG on others) & Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% should be equal to Sl.No. 5xi of schedule BFLA Total of income u/s 112 (LTCG on others), Long term capital gains of a non-resident Indian on any asset other than a specified asset u/s. 115EA & Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20% is not equal to sl no 5xi of schedule BFLA
58 A In Schedule SI, sum of income u/s 112
proviso (LTCG on listed securities/ units without indexation), 112(1)(c)(iii) (LTCG for non-resident on unlisted securities), 115AC (LTCG for non-resident on bonds/GDR), 115AD (LTCG for FII on securities), 112A or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid), Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%-u/s 112A, Pass Through
Income in the nature of Long Term Capital Gain chargeable @ 10% – u/s other than 112A should be equal to Sl.No.5x of schedule BFLA.
Total of income u/s 112 proviso (LTCG on listed securities/ units without indexation), 112(1)(c)(iii) (LTCG for non-resident on unlisted securities), 115AC (LTCG for non-resident on bonds/GDR), 115ACA (LTCG for an employee of specified company on GDR), 115AD (LTCG for FII on securities), 115E (LTCG for non-resident Indian on specified asset), 112A or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid), Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%-u/s 112A, Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% – u/s other than 112A is not equal to sl no 5x of schedule BFLA
59 A Total of Income (i) of schedule SI should match with sum of individual line items Total of all special incomes at (i) should match with total income in schedule SI
60 A Total of tax on special incomes at “Tax Thereon” (ii) should match with sum of individual line items Total of all tax on special incomes at (ii) should match with total tax in schedule SI
61 A Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than 1, 50, 000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

Assessee has selected status as “Individual” or “HUF” in schedule Part A General information

And

sum of field 80C -(a) + 80CCC (b) + 80CCD(1)(c) in schedule VIA is more than 1, 50, 000.

62 A If employer category is Pensioners, then Deduction u/s 80CCD(1) should not be more than 20% of Gross total Income.

Deduction is available
only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In schedule Income details value mentioned at field (c ) of schedule VIA is more than 20% of value mentioned in the field sr. no 10 of part BTI

and

any of the “Nature of Employment ” is “Pensioners” in schedule S.

Note : Round off + 2. (i.e, if the value in XML is more than upto 2/- of temporary calculated value, don’t restrict the xml ).

63 A Assessee not being an individual cannot claim deduction u/s
80CCD(1)
If Status is other than “individual” and value at field 80ccd(1)-Field (c) of schedule VIA is more than “Zero”
64 A Assessee not being an individual cannot claim deduction u/s 80CCD(1B) If Status is other than “individual” and value at field 80ccd(1b) – Field (d) of schedule VIA is more than “Zero”
65 A Deduction u/s 80CCD(2) should not be more than 10% of salary for employer category “State Government” or “Public Sector Undertaking” or “Others”. Value mentioned in the field Sr. no (e ) of schedule VIA is more than zero and Nature of Employer is any of following:

State Government

Public Sector Undertaking

Others

And

In schedule Part A general value mentioned at field sr no.(e) of schedule VIA is more than 10% of value mentioned in the field Basic+ DA of dropdowns of (ia) of schedule S.

Note : Round off + 2. (i.e, if the value in XML is more than upto 2/- of temporary calculated value, don’t restrict the xml ).

Note : This rule will not be applicable if nature of employer selected as “central Gvnt” or “Pensioner” along with above combinations

Note: If the GTI is less than or equal to zero, this rule will skipped

66 A Deduction u/s 80CCD(2) cannot be claimed by HUF. Status is selected as “HUF” in schedule “Personal info”

And

amount entered at field “80CCD(2)” -(e)in schedule VIA is greater than zero.

67 A Amount that can be claimed for category “Dependent with disability” u/s 80DD should be equal to 75, 000. It cannot be either more or less.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In the schedule VIA dropdown for 80DD is selected as Dependent with disability” and the value at field g in Schedule VI-A “income Details” is less or more than 75, 000 subject to GTI

68 A If Assessee is claiming deduction under section 80DD, providing eligible category description is mandatory. If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In schedule VIA value at field sr. no 6(g) is greater than zero the corresponding drop down is null or not provided
69 A If Assessee is claiming deduction under section 80DDB providing eligible category description is mandatory If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In schedule VIA value at field sr. no 6(h) is greater than zero the corresponding drop down is null or not provided
70 A Deduction u/s 80E cannot be claimed by HUF. Status is selected as “HUF” in schedule “Personal info”

And

amount entered at field “80E”(I)in schedule VIA is greater than zero.

71 A Deduction u/s 80EE cannot be claimed by HUF. Status is selected as “HUF” in schedule “Personal info”

And

amount entered at field “80EE”(j) in schedule VIA is greater than zero.

72 A If deduction u/s 80G claimed, details should be provided in Schedule 80G.Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In schedule VIA Value mentioned at Sr. no. (m) is greater than ZERO

And

In Schedule 80G fields all the values mentioned in Eligible amount of donation A, B C, D and E are Zeros or null

73 A In Schedule VIA, deduction claimed u/s 80G should not be more than the eligible amount of donation mentioned in Schedule 80G IF value at field sl no.(m) – 80G in Schedule VIA is more than value at Total field of “Eligible amount of Donations” (E in Schedule 80G)
74 A Maximum amount u/s 80GG can be claimed lower of 25% of Adjusted gross total income or Rs. 60, 000.Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In the schedule VIA value at (1n) is more than 60, 000 or 25% of ( Sl no 10 of schedule BTI-System computed VI A deduction except Section 80GG)

Note: Round-off + 5(i.e, if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml).

75 A Deduction u/s 80TTA should be restricted to interest income from Savings Account under Income from other sources and 3xiii of
BFLA.
Amount entered at field 3(i) “80TTA” in schedule VIA is more than lower of amount entered at field 1b (i)-“Interest from savings Account” under “Income from Other Sources” in schedule Income details and 3xiii of BFLA
76 A Deduction u/s 80TTA cannot be claimed by a resident or not ordinarily resident Individual Senior Citizen/ super senior citizen. In “Part-A General” if Date of Birth is on or before 01.04.1961 and the value in system calculated field 80TTA is more than Zero and Residential status is resident

Note: This rule will not be applicable if HUF is selected under status.

77 A Deduction u/s 80TTB is allowed only to resident senior citizen and super senior citizen. In “Part-A General” if date of birth is on or after 02.04.1961 for resident individual and the value in system calculated field 80TTB is more than Zero.
78 A Deduction u/s 80TTB should be restricted to interest income (Savings & Deposits) from other sources and 3xiii of BFLA. Deduction is available
only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

Amount entered at field sl no 3(ii) “80TTB” in schedule VIA is more than lower of the sum of values at field 1b of schedule OS -“Interest from savings Account” and “Interest from Deposits(Banks/Post office/Cooperative Society) under “Income from Other Sources” in schedule Income details] and 3xiii of BFLA

79 A Amount claimed for category “Self with
disability” u/s 80U should be equal to Rs. 75, 000. It cannot be either more or less.Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In the schedule VI-A value at 3(iii) is selected as “Self with disability” and the value at field 3(iii) is less or more than 75, 000 subject to GTI If the dropdown “dependent/severely dependent” is chosen but, deduction is claimed as “ZERO” (No deduction claimed through dropdown is chosen), then the amount of deduction to be allowed is also “ZERO”. Mapping to be updated

80 A Deduction u/s 80U cannot claimed by HUF If status is selected as “HUF” in schedule “Personal info”

And

value in field 3(iii) “80U” in schedule VIA in greater than zero.

81 A In Schedule VI-A, If Assessee is claiming deduction under
section 80U, providing eligible category description is mandatory
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In schedule VIA value at field sr. no 3(iii) – 80U is greater than zero the corresponding drop down is null or not provided

82 A In Schedule VI-A, The maximum limit allowable under section 80CCD(1B) is Rs. 50, 000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and deduction u/s 80CCD(1B) at sl no (d) of schedule VIA is >50000
83 A In Schedule VI-A, Amount claimed for category Dependent with severe disability” u/s 80U should be equal to Rs. 1, 25, 000.It cannot be either
more or less.Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

drop down selected at sl no (g) of schedule VIA u/s 80DD is dependent person with severe disability and amount is less or more Rs. 125000 subject to GTI If the dropdown “dependent/severely dependent” is chosen but, deduction is claimed as “ZERO” (No
deduction claimed through dropdown is chosen), then the amount of deduction to be allowed is also “ZERO”.

84 A In Schedule VI-A, Deduction u/s 80DDB for self and dependent will be allowed to the maximum limit of Rs.40, 000. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

Deduction claimed at sl no (h) of schedule VIA u/s 80DDB for self and dependent and amount is exceeding Rs. 40000

85 A In Schedule VI-A, Deduction u/s 80DDB for senior citizen self and dependent will be allowed to the maximum limit of
Rs.1, 00, 000.Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

Deduction claimed at sl no (h) of schedule VIA u/s 80DDB for senior citizen self and dependent and amount is exceeding Rs. 100000 and status is resident

86 A In Schedule VI-A , assessee cannot claim deduction u/s 80EE more than Rs. 50, 000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

Deduction claimed at sl no (j)of scheudle VIA u/s 80EE is exceeding Rs. 50000

87 A The maximum deduction allowable under section 80TTA is Rs. 10, 000.

Deduction is available
only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Deduction u/s 80TTA sl no 3(i) of schedule VIA is exceeding Rs. 10000
88 A The maximum deduction allowable under section 80TTB is Rs. 50, 000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and deduction u/s 80TTB in sl no 3(ii)of schedule VIA>50000
89 A In Schedule VIA, amount that can be claimed for Category “Self with severe disability” u/s 80U should be equal to Rs. 1, 25, 000. It cannot be either more or less.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

and

In the schedule VI-A value at 3(iii) is selected as “self with severe disability” and the value at field 3(iii) is less or more than 125, 000 subject to GTI

90 A In case of multiple employer category if all the employer category is other than pensioners then deduction u/s 80CCD(1) cannot be claimed more than 10% of Salary. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’ If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In schedule salary, if all the employer category is other than Pensioners then value mentioned at field “(c ) of schedule VIA cannot be more than 10% of value mentioned in the Field
reference Basic+ DA of dropdowns of (ia) of salary of all the employer category)Note : Round off + 2. (i.e, if the value in XML is more than upto 2/- of temporary calculated value, don’t restrict the xml ).
91 A Deduction u/s 80EEA in respect of interest on loan taken for certain house property cannot be more than 150, 000.

Deduction is available
only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ then In the schedule VIA value at (k) cannot be more than 1, 50, 000
92 A Deduction u/s 80EEA cannot be claimed if deduction under section 80EE is claimed. In the schedule VIA value at (k) is greater than zero and value mentioned in (j) is greater than zero
93 A Deduction u/s 80EEB in respect of purchase of electric vehicle cannot be more than 150, 000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ then In the schedule VIA value at (l) cannot be more than 1, 50, 000
94 A Deduction u/s 80CCD(2) cannot be claimed by taxpayer who has selected all employer category as “Pensioners” value at field “Deduction u/s 80CCD(2)” in sl no (e) of schedule VIA is more than zero and all employer category is selected as “Pensioners” in schedule Salary
95 A Deduction u/s 80EEA cannot be claimed by HUF Status is selected as “HUF” in schedule “Personal info”

And

amount entered at field “80EEA”(k) in schedule VIA is greater than zero.

96 A Deduction u/s 80EEB cannot be claimed by HUF Status is selected as “HUF” in schedule “Personal info”

And

amount entered at field “80EEB”(l) in schedule VIA is greater than zero.

97 A In Schedule VI-A, deduction u/s 80DD is only allowed to Resident or Resident but not ordinary
resident assessee.
Residential Status selected as “Non Resident” but Sl.No.(g): 80DD in Schedule VI-A is greater than ZERO. Note :Check only for individual status
98 A In Schedule VI-A, deduction u/s 80DDB is only allowed to Resident or Resident but not ordinary resident assessee. Residential Status selected as “Non Resident” but Sl.No.(h): 80DDB in Schedule VI-A is greater than ZERO.

Note :Check only for individual status

99 A In Schedule VI-A, deduction u/s 80U is only allowed to Resident or Resident but not ordinary resident assessee. Residential Status as “Non resident” but Sl.No.3(iii): 80U in Schedule VI-A is greater than ZERO.

Note :Check only for individual status

100 A Deduction u/s 80CCD(2) cannot be claimed more than 14% of salary for Central Government employee or more
than 10% of salary in case of employer category selected other than “Pensioners” and Central Government”
Any of the nature of Employer is Central Government & In schedule VI-A value mentioned at field sr no.1e is more than 14% of value mentioned in the field (Basic+ DA of drop down as per 1a of all the employers) of Sch Salary

or

Value mentioned in the field Sr. no 1e of Sch VI-A is more than 10% of value mentioned in the field (Basic+ DA of drop down as per 1a of all the employers)

and

Nature of Employer is “other than central goverment” & “Pensioner”

Note: If the GTI is less than or equal to zero, this rule will skipped

Note : Round off + 1. (i.e, if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml )

101 D In Schedule VIA, deduction u/s 80JJAA is claimed then Form 10DA is required to be filed. if the value at field (2v) of Part C -Deduction in Schedule VI-A is greater than ZERO then Form 10DA has not been filed
102 A In Schedule VI-A, 80QQB is only allowed to Resident or Resident but not ordinary resident assessee. Residential Status as “Non resident” but Sl.No. 2(w):

80QQB in Schedule VI-A is greater than ZERO.

103 A In Schedule VI-A, 80QQB is only allowed to Individual Status is selected “HUF” but Sl.No. 2(w): 80QQB in Schedule VI-A is greater than ZERO.
104 A In Schedule VI-A, 80RRB is only allowed to Resident or Resident but not ordinary resident Residential Status as “Non resident” but Sl.No.2x : 80RRB in Schedule VI-A is greater than ZERO.
105 A In Schedule VI-A, 80RRB is only allowed to Individual. Status is selected “HUF” but Sl.No.2(x): 80RRB in Schedule VI-A is greater than ZERO .
106 A In Schedule VIA, deduction u/s 80RRB plus 80QQB cannot be claimed more than the sum of Sl.No. 15 of Schedule P&L account and Sl.No. 1e of Schedule OS Value at field ‘w+ x’ under Part C deduction is greater than sum of Schedule OS (Sl no 1e) plus Sch Profit and Loss (Sl No 15)
107 A In Schedule VI A, total deductions shown should be equal to total of individual deductions claimed In Schedule VIA Sl no 4 is not equal to total of sl no 1, 2 & 3
108 A In schedule chapter VI-A, “Part B- Deduction in respect of certain payments” should be equal to individual deductions claimed. In Schedule VIA Sl no 1 is not equal to total of sl no a to o
109 A In schedule chapter VI-A, “Part C- Deduction in respect of certain incomes” should be equal to individual deductions claimed. In Schedule VIA Sl no 2 is not equal to total of sl no p tox
110 A In schedule chapter VI-A, “Part CA and D-Deduction in respect of certain incomes/other Deductions”, should be equal to individual
deductions claimed.
In Schedule VIA Sl no 3 is not equal to total of sl no i to iii

Note : Restrict to GTI if GTI is positive. If GTI is negative, then restrict to zero.

111 D In Schedule VIA – Part C- Deduction can be claimed only if the return is filed on or before the due date specified u/s 139(1). Part BTI value at sl.no.12b is > 0 and

(Sl.no. 4 of Chapter VIA – 80JJAA system cal deduction ) > 0 and

date of filing of return is beyond due date of filing of return (for upload rule purose, take 139(4) instead of checking due date. For PFA_B purpose, define due date based on flags selected in ITR and then trigger PFA_B if the ITR filing date is after the due date defined.)

112

 

A In Schedule VI-A, Sl.No. 2 deduction u/s 80JJAA cannot be claimed more than Sl.No. (iii)5 of schedule BFLA – 36(i) of BP – 36(ii) of BP – 36(iii) of BP. Value at sl no 2 of schedule VIA for 80JJAA is more than sl no (iii)5 of schedule BFLA – 36(i) of BP – 36(ii) of BP – 36(iii) of BP

 

113 A In Schedule PTI, Col. 9 should be equal to output of Col 7-8 In schedule PTI Col. 9 is not equal to output of Col. 7-8
114 A In Schedule PTI, Sl.No. iia Short Term should be equal to sum of ai+ aii. In schedule PTI, Sl. No. iia Short Term should be equal to sum of ai+ aii
115 A In Schedule PTI, Sl. No. iia Long Term should be equal to sum of bi+ bii In schedule PTI, Sl. No. iib Long Term should be equal to sum of bi+ bii
116 A In Schedule PTI, Sl. No. iii Other Sources should be equal to sum of a+ b In schedule PTI, Sl. No. iii Other Sources should be equal to sum of a+ b
11 7 A In Schedule PTI, Sl. No. iv Income claimed to be exempt should be equal to sum of a+ b+ c In schedule PTI, Sl. No. iv Income claimed to be exempt should be equal to sum of a+ b+ c
11 8 A In schedule FSI, column e should be lower of column c or column d In schedule FSI, column e is not lower of column c or column d
119 A Schedule FSI is not applicable if residential status is non resident In Part A General, residential status is Non Resident and details are filled in Schedule FSI
120 A In Schedule FSI, Total should be equal to sum of Sl. No. (i+ ii+ iii+ iv+ v)
for b, c, d, e column.
In Schedule FSI, Total should be equal to sum of Sl. No. (i+ ii+ iii+ iv+ v) for b, c, d, e column.
121 A In schedule TR, field 2 “Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d))” should match with the sum of items in 1(d), wherever the corresponding 1(e) field is selected as Section 90/90A In Schedule TR, sl no 2 is not equal to sum of col no 1d if col no e is 90/90A
122 A

 

In schedule TR, Sl.No. 3 “Total Tax relief available in respect of country where DTAA is not applicable” should be equal to total of column (d) wherever
section 91 is selected in column (e)
In Schedule TR, sl no 3 is not equal to sum of col no 1d if col no e is 91
123 A In schedule TR, Sl.No. 2+ 3 should be equal to total of column 1d In schedule TR, sl no 2+ 3 is not equal to total of column 1d
124 A Schedule TR is not applicable if residential status is non resident In Part A General, residential status is Non Resident and details are filled in Schedule TR
125 A In Schedule TR, Col C Total taxes paid outside India should be equal to total of Col. C of Schedule FSI in respect of each
country
In Schedule TR, Col c Total taxes paid outside India should be equal to total of Col. c of Schedule FSI in respect of each country
126 A In schedule TR field “Total tax relief available( total of (e) of Schedule FSI” in respect of each country” should match with total of column “Tax relief available in India (e)= (c) or (d)whichever is lower” in schedule FSI for each and every “Country code” In Schedule TR, Col d Total tax relief available should be equal to total of Col. e of Schedule FSI in respect of each country
127 A Total Income is greater than 50, 00, 000 then Schedule AL is required to be filled when Total Income (Pt No. 14 in Part B TI) is greater than 50, 00, 000 and any/all ( Amount (cost related fields )of the fields in Schedule AL is NULL.

Note: There may be a case where the assessee who fills all zero’s in Schedule AL will be allowed to upload in the existing validation. Since there may be a case where all the assets & liabilities have been covered in Part A-BS, and the assessee may not have any value to disclose in Schedule AL.

In such a case, he may fill all zero’s in Sch AL.

128 A In Schedule TCS, “The Amount of TCS claimed this year” cannot be more than “Tax collected”. If in “Schedule TCS” Sl.no 7 is more than TOTAL OF Sl.no 5 & 6
129 A In Schedule IT, total of col 5 Tax Paid/Amount should be equal to sum of individual values Total is not equal to sum of individual values mentioned in column 5
130 A In Schedule TCS, Total TCS claimed should be equal to sum of individual values In schedule TCS -Total of column TCS claimed is not equal to Sum of individual values of column
131 A In Schedule TDS 2 and TDS3, If TDS b/f is claimed then year of tax deduction should be provided. In Schedule TDS (Other than salary), TDS (As per Form 26QC)/TCS, TDS b/f is greater than zero, then “Financial Year in which deducted” cannot be Zero or null
132 A In Schedule TDS from salary total of col ‘Total Tax deducted” should be equal to sum of individual values In schedule TDS from salary, Total Tax Deducted is not equal to sum of values mentioned
133 A In Schedule TDS2 (other than salary), total of ‘TDS Credit claimed this year”
should be equal to sum of individual values
In schedule TDS other than salary -Total TDS credit claimed this year is not equal to sum of individual values mentioned
134 A In Schedule TDS3 (As per Form 26QC), total of ‘ ‘TDS Credit claimed this year should be equal to sum of individual values In schedule TDS (As per Form 26QC) Total TDS credit claimed this year should be equal to sum of values mentioned
135 A As per Rule 37BA of the Income Tax Rules, 1962, read with Section 199 of the Income Tax Act, 1961, credit of tax deducted at source shall be given for the assessment year for which such income is assessable.

Thus please ensure that the schedules contain the details of the receipts and are not left blank.
(category – A)

Further, ensure that all the receipts / income on which credit is claimed as per 26AS is appearing in the
return

In Schedule HP , Sum of [Sr.no {1a+ (1j*10/7)} (of all the house properties) (i.e., Annual let able value or rent received or receivable and Arrears/Unrealized rent received during the year after factoring for the 30% deducted in the he return)

+

Sl.no. 2 only if value is positive (i.e., Pass thorugh Income) ] = is EQUAL TO ZERO or Null + In Schedule Salary Sl. No. 2 Total Gross Salary

+

In Schedule CG sum of {Total of all blocks of Sl.no. A(1)(a)(i)} , A(2)(a), A(3)(a), A(4)(a)(only if positive), A(4)(b)(only if positive), A(5)(aia), A(5)(aii), A(6)(aia), A(6)(aii), A8 only if positive, {Total of all blocks of Sl.no. B(1)(a)(i)}, B(2)(a), B(3)(a), B(4)(a), Column no 6 of schedule 112A, B6a (only if positive), B(7)(aia), B(7)(aii) of all 4 sections, Column no 6 of schedule 115AD, B(9)(aia), B(9)(aii), B11 only if positive , sum of Sl.no 5 & 8 of Schedule DPM & DOA is EQUAL TO ZERO or Null

+

SR.NO 4D of Trading account+ ( positive values of Sl.no.14 + Sr.no 62(i) + 63(i) + 64(ii) + 65(ia) + 65(iia)+ 66(i) – in Sch BP ( Sl.no.3a + sl.no.3b+ sl.no.3c+ sl.no5d) ,

+

Schedule OS- Sl.no 1a+ Sum of Positive values of sl.no.1b + 1c+ 1e+ 2a+ 2c+ 2d+ 5+ 8a+ 8d is EQUAL TO ZERO or Null

+

Schedule EI- Sl.no 1+ 2i+ 3+ 4+ 5+ 6 is EQUAL TO ZERO or Null

AND

Sum of “TDS claimed in own hands” from schedule “TDS 1” IS MORE THAN 100 _excluding TDS claimed when head of income dropdown is selected as 194N in Sch TDS -1 OR sum of “TDS in claimed in own hand” from schedule “TDS 2 IS MORE THAN 100

136 A TAN mentioned in Schedule TDS on salary should match with TAN of Employer as per details of salary in Schedule S TAN of employer in Schedule TDS on Salary is not matching with TAN of Employer in Details of salary
137 A In schedule TDS2 & TDS 3, Unclaimed TDS brought forward and details of TDS of current FY should be provided in different rows If Col 6 & Col 7 of Schedule TDS2 (Other than salary) and Schedule TDS3(Other than salary) are filled in the same row. Note: If both the field are more than zero in the same row, then it should block the xml.
138 A In schedule TDS3, TDS claimed cannot be more than Gross income disclosed TDS Claimed in own hands in col. no. 9 10 is more than Gross Amount shown in Col. No. 12 of Schedule TDS as per Form 16C
139 A In schedule TDS2, TDS claimed cannot be more than Gross income disclosed TDS Claimed in own hands in col. no.10 is more than Gross Amount shown in Col. No.12 of Schedule TDS other than Salary
140

 

A

 

In Schedule TDS2, if TDS is claimed then
Corresponding Income offered – “Gross Amount” and “Head of Income” is to be mandatorily filled.
If in schedule “TDS other than salary, TDS is claimed in column 10 and 11 AND in Corresponding Income offered – “Gross Amount (Col 12)” OR “Head of Income(Col 13)” is not filled.
141 A In schedule TDS3, if TDS is claimed then Corresponding Income offered – “Gross Amount ” and “Head of Income” is to be mandatorily filled. If in schedule “TDS as per Form 16C/16D”, TDS is claimed in column 10 and 11 AND in Corresponding Income offered – “Gross Amount (Col 12)” OR “Head of Income(Col 13)” is not filled.
142 A In Schedule TDS2, TDS Claimed shall not exceed TDS deducted. If in Schedule TDS(2) SI. No. 9&10 “TDS Claimed” is more than SI.No. 7&8 “TDS Deducted” in case of current year TDS deduction

OR

If in Schedule TDS(3) SI.No 9&10 “TDS Claimed” is more than SI.No 6 “TDS b/f” in case of brought forward TDS claim.

143 A In Schedule TDS3, TDS Claimed shall not exceed TDS deducted. If in Schedule TDSC(2) SI. No. 9&10 “TDS Claimed” is more than SI.No. 7&8 “TDS Deducted” in case of current year TDS deduction

OR

If in Schedule TDS(C2) SI.No 9&10 “TDS Claimed” is more than SI.No 6 “TDS b/f” in case of brought forward TDS claim.

144 A If assessee is “HUF”, Schedule TDS1 is not applicable. Assessee is “HUF” and amount in schedule TDS on salary is more than zero
145 A If assessee is “HUF”, Schedule Salary is not applicable. Assessee is “HUF” and amount in schedule of salary is more than zero
146 A In Schedule TDS2 & TDS3, TDS credit relating to other person is selected then PAN of other person should be provided.

Also ensure that the other person from whom credit for TDS is claimed files the return of income and gives
away the TDS in his/ her return in favour of the Tax payer.

In Schedule TDS Other than Salary and TDS as per Form 16C/16D, If TDS in Col 8/ Col 11 is more than 0 and Col 3 is 0 or Null
147 A In Schedule TDS2 & TDS3, TAN of the Deductor/ PAN of Tenant/ Buyer should be filled. In Schedule TDS Other than Salary and TDS as per Form 16C/16D, if column 2 is ‘O’ TDS in Col. No.8 and / or 10 of Schedule TDS (2)/(3) is more than zero and value at field Col. No. 3 and 4 is filled in null.
148 A In Schedule TDS from salary, “Total tax deducted” cannot be more than ” Income chargeable under the head Salary”. In Schedule TDS from salary, “Total tax deducted” cannot be more than ” Income chargeable under the head Salary”.
149 A If tax computation has been disclosed. GTI (Gross Total Income) should be disclosed mandatorily, It cannot be left as Nil or 0. In Schedule “Salaries” SUM of row nos.(1a , 1b , 1c) of all employers is EQUAL TO ZERO or Null

AND

In Schedule “House Property (HP)” SUM of( row no. 1(a) + Arrears/unrealized rent i sl.no.1(j) of properties) + sl.no.2 is EQUAL TO ZERO or Null

+

Schedule CG- SUM of row no. Total of all Sl.no. A(1)(a)(i)) , A(2)(a), A(3)(a), A(4)(a) (only if positive), A(4)(b)(only if
positive), A(5)(ai), A(5)(aii), A(6)(i)A(6)(ii), A8, {Total of all Sl.no. B(1)(a)(i)), B(2)(a), B(3)(i)(a), B(3)(a), B(4)(i)(a), B(4)(ii), B7(i)a(ia), B7(i)a(aii), B7(ii)(a)(ia), B7(ii)(aii), B7(iii)(a)(ia), B7(iii)(aii), , B9a, B9d, B10a(ia), B10(aii),

+

Schedule 112A-Col. No 6 + Schedule 115AD col no. 6 is equal to zero or null

+

In Schedule “Other Source” SUM of row no. 1(a), 1(b), 1(c), 1(d), 1(e), 2(a), 2(c), 2(d) , 2(e) and 8(a) is EQUAL TO ZERO or Null

AND

In Schedule “Exempt income” SUM of row no. 1, 2, 3(i), 4 and 6 is EQUAL TO ZERO or Null

AND

sl.no.4D of schedule “Trading Account” + sl.no.14(xii) of schedule Profit and Loss + 61 (i) + 62(i)+ 63(ii)+ 64(i)(a)+ 64(ii)(a) + 65(i) of Part A P&L-(Sum of Sr.no. 3a+ 3b+ 3c+ 3d+ 5d of schedule BP) is EQUAL TO ZERO or Null

AND

In “Part B TTI” schedule, all fields from “Tax Payable on Deemed Total Income u/s 115JC” to “Gross Tax Liability” ( Field reference 1 to 7) is ZERO or NULL

AND

In “Part B TTI” schedule, ANY of the fields from “Advance tax paid” to “Total Taxes Paid” is greater than ZERO ( Field reference 10a, 10b, 10c, 10e)

Note : The field reference 10d “Self-Assessment Tax” is excluded from above rule [Because individual having beneficiary interest outside India have to mandatorily file return before due date even if taxable income is < Basic exemption limit and 234F is levied if filed after due date.]

150 A In Schedule Part B-TI, amount at “Total Profits and Gains from Business or profession” should be equal to sum of “Individual profits and Gains from Business and Profession” In schedule -Part B TI the value in pt. 3v -“Total (3i + 3ii+ 3iii+ 3iv)” IS NOT EQUAL TO total of pt. (3i + 3ii + 3iii+ 3iv)
151 A In Schedule Part B-TI, amount at “Total Short term Capital Gains”
should be equal to the sum of “Individual Short Term Capital Gain amounts”
In schedule -Part B TI the value in pt. 4a v -“Total Short term” IS NOT EQUAL TO total of pt. (4ai+ 4aii+ 4aiii+ 4aiv)
152 A In Schedule Part B-TI, amount at “Total Long term Capital Gains”
should be equal to the sum of “Individual Long Term Capital Gain amounts”.
In schedule -Part BTI the value in pt. 4biv -“Total Long term ” in Part B TI IS NOT EQUAL TO total of pt. (4bi+ 4bii+ 4biii)
153 A In Schedule Part B-TI, amount at “Total Capital Gains” should be equal to the sum of “Short Term and Long Term Capital Gains”. In schedule -Part B TI the value in pt. 4c -“Total Capital gains” IS NOT EQUAL TO total of pt. (4av + 4biv)
154 A In Schedule Part B-TI, total Income from other sources should be equal to the sum of “Individual incomes from Other Sources
head”
In schedule -Part B TI the value in pt. 5d -“Total (5a + 5b+ 5c)” IS NOT EQUAL TO total of pt.(5a + 5b + 5c)
155 A In schedule Part B-TI, the value in Sl.No. 6 should be equal to total of Sl.No. (1 + 2 + 3v + 4c+ 5d) In schedule -Part B TI the value in pt. 6 IS NOT EQUAL TO total of pt.(1 + 2 + 3v + 4c+ 5d)
156 A In Schedule Part B-TTI, tax payments claimed should be equal to the claims made in Schedule TDS/TCS/IT. If Total of pt10a (Advance Tax) & 10d (Self-Assessment Tax) i.e. pt 10a+ pt 10d is NOT EQUAL TO the amount

total field (5) in “pt. 17A-Details of payments of Advance Tax and Self-Assessment Tax in “Schedule IT “

OR

If value in pt. 10b is NOT EQUAL TO sum of Total value of col 5( Total tax deducted) in pt. 18B (TDS from salary) Total value of col 9 (Amount claimed in own hands) in pt. 17C

OR

If value in pt. 10c is NOT EQUAL TO sum of Total value of col 7 (Amount claimed in own hands) in pt. 17D

157 A Schedule Salary is mandatory to be filled if Income disclosed
under the head Salary in Part B TI.
In Part B TI , the value in Pt1 -“Salaries” is greater than zero

AND

this value is NOT EQUAL TO “Income chargeable under the Head ‘Salaries’ ” field of Schedule Salary (Total field Includes salary from all employers)(All the fields of schedule salary are blank)

158 A Schedule HP is mandatory to be filled if Income disclosed under the head House Property in Part B TI. In Part B TI , the value in Pt2 -“Income from house property” >0

AND

this value is NOT EQUAL TO “pt.4” field of Schedule HP

(Total field Includes income from all House properties)

159 A Schedule HP is mandatory to be filled if Income disclosed under the head Profit and gains from business other than speculative business
and specified business in Part B TI
In Part B TI , the value in Pt 3(i) -“Profits and Gains of Business & Profession” is greater than zero

AND

this value is NOT EQUAL TO “A38 Net Profit or Loss from Business or Profession” field of Schedule BP.

16

0

 

A

 

 

In Schedule Part B-TI, Income disclosed in Short term chargeable @15% should be equal to Sl.no. 9ii of Table E in Schedule CG. In Part B TI , the value in Pt4ai -“Short term chargeable

@15% >0

AND

this value is NOT EQUAL TO value in “Field 9ii of item E of Sch CG

161 A In Schedule Part B-TI, Income disclosed in Short term chargeable @30% should be equal to Sl.no. 9iii of Table E in Schedule CG. In Part B TI , the value in Pt4aii -“Short term chargeable @30% >0

AND

this value is NOT EQUAL TO value in “Field 9iii of item E of Sch CG

162 A In Schedule Part B-TI, Income disclosed in Short term chargeable @ applicable rate should be equal to Sl.no. 9iv of Table E in Schedule CG. In Part B TI , the value in Pt4aiii -“Short term chargeable @applicable rate > 0

AND

this value is NOT EQUAL TO value in “Field 9iv of item E of Sch CG”

163 A In Schedule Part B-TI, Income disclosed in Short term chargeable as per DTAA should be equal to Sl.no. 9v of Table E in Schedule CG. In Part B TI , the value in Pt4aiv -“Short term chargeable as per DTAA @special rate > 0

AND

this value is NOT EQUAL TO value in “Field 9v of item E of Sch CG”

164 A In Schedule Part B-TI, Income disclosed in Long term chargeable @10% should be equal to Sl.no. 9vi of Table E in Schedule CG. In Part B TI , the value in Pt4bi -“Long term chargeable @10% >0

AND

this value in is NOT EQUAL TO value in “Field 9vi of item E of Sch CG”

165 A In Schedule Part B-TI, Income disclosed in Long term chargeable @20% should be equal to Sl.no. 9vii of Table E in Schedule CG. In Part B TI , the value in Pt4bii -“Long term chargeable @20% >0

AND

this value in is NOT EQUAL TO value in “Field 9vii of item E of Sch CG”

166 A In Schedule Part B-TI, Income disclosed in Long term chargeable
as per DTAA should be
equal to Sl.no. 9viii of Table E in Schedule CG.
In Part B TI , the value in Pt4biii -“Long term chargeable as per [email protected] rate >0

AND

this value in is NOT EQUAL TO value in “Field 9viii of item E of Sch CG”

167 A In Schedule Part B-TI, Income from sources other than from owning Race Horses & Income chargeable at special rate should be equal to Sl.No. 6 of Schedule OS. In Part B TI , the value in Pt5a -“Income from Other Sources” >0

AND

this value is NOT EQUAL TO value in field “pt. 6” field of Schedule OS

168 A In Schedule Part B-TI, Income chargeable to tax at special rate is should be equal to Sl. No. 2 of Schedule OS. In Part B TI , the value in Pt5b -“Income from Other Sources” >0
ANDthis value is NOT EQUAL TO value in field “pt.2 ” field of Schedule OS
169 A In Schedule Part B-TI, Income from the activity of owning and maintaining race horses should be equal to Sl.No. 8e of Schedule OS. In Part B TI , the value in Pt5c -“Income from Other Sources” >0
ANDthis value is NOT EQUAL TO value in field “pt. 8e” field of Schedule OS
170 A In Schedule Part B-TI, Losses of current year set off against income from all the heads should be equal to the “Total losses set off” at Schedule CYLA. The value in pt. 7 (Losses of current year set off against 6) of Part B TI is not equal to total of “2xvii” , “3xvii ” and “4xvii” of Schedule CYLA
171 A In Schedule Part B-TI, Brought forward losses set off against Balance Income should be equal to “Total of brought forward losses set off” at Schedule BFLA. The value in Pt 9- Brought forward losses set off against 8 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) of Part B TI is not equal to value total value in field 2xvi, 3xvi and 4xvi of Schedule BFLA
172 A In Schedule Part B-TI, Gross Total Income should be equal to Sl. No. 8 – 9 In part B , TI , the value of GTI(pt10) is not equal to pt. 8( Balance after set off current year losses )- pt. 9(Brought forward losses set off against 8 )
173 A If deduction u/s 10AA is claimed in Part B-TI then Schedule 10AA
should be filled.
n Part B TI, value in Pt.13 – “Deduction u/s 10AA” is not equal to Sl. No. C of Schedule 10AA or 5(iii) of BFLA which ever is lower.
174 A In Schedule Part B-TI, Losses of current year
to be carried forward
should be equal to the “Total of Current year losses” of Schedule CFL.
The value in pt. 18 Losses of current year to be carried forward ) of Part B TI is not equal to total of xiv of Schedule CFL.
175 A In Schedule Part B-TI, Total Income should be equal to the Gross Total Income minus Chapter VI-A deductions.

Note : Round off + 5
and -5 is allowed.

In Part B TI, the value in field 14(Total Income) should be value of pt. 6 -7-9-12c-13 “ROUNDING OFF as per Sec 288 DONE In Total Income field”

Note : Round off + 5 and -5. (i.e, if the value in XML/JSON is between + 5 and -5 of temporary calculated value, don’t restrict the xml/JSON )

176 A In Schedule Part B-TTI, Total Tax Payable on Deemed Total Income u/s 115JC should be equal to (tax Payable on Deemed Income + Surcharge + Cess) In Part B TTI, the value in pt. 1d is not equal to the total of (1a + 1b + 1c)
177 A In Schedule Part B-TTI, Tax Payable on Total Income should be equal to (Normal Tax + Special Tax – Rebate on Agricultural Income). In Part B TTI, the value in pt. 2d is not equal to the total of (2a + 2b -2c)
178 A In Schedule Part B-TTI, The amount at “Tax payable” should be equal to the amount of [Tax Payable on Total Income – Rebate u/s 87A] In Part B TTI, the value in pt. 2f is not equal to value (2d -2e)
179 A In Schedule Part B-TTI, The amount at “Gross tax liability” should be equal to the sum of (Tax Payable, Surcharge & Education Cess) In Part B TTI, the value in pt. 2i is not equal to total of (2f + 2giv + 2h)
180 A In Schedule Part B-TTI, AMT Credit u/s 115JD claimed should be equal to the amount of Credit at Schedule AMTC. In Part B TTI, the value in pt. 4-Credit under section 115JD of tax paid in earlier years is NOT EQUAL TO the value in pt. 5 in Sch AMTC
181 A In Schedule Part B-TTI, Relief claimed under section 90/90A should be equal to “Amount entered” in Schedule TR In Part B TTI, the value in field pt. 6b is not equal to value in pt. 2 of Schedule TR
182 A In Schedule Part B-TTI, Relief claimed under section 91 should be equal to “Amount entered” in Schedule TR In Part B TTI, the value in field pt. 6c is not equal to value in pt. 3 of Schedule TR
183 A In Schedule Part B-TTI, “Total Tax Relief” should be equal to sum of (Relief u/s 89, Relief u/s 90/90A and Relief u/s 91). In Part B TTI, the value in pt. 6d is not equal to total of (6a + 6b + 6c)
184 A In Schedule Part B-TTI, Total Interest & fee Payable should be equal to “Interest & fee u/s 234A + 234B + 234C+ 234F” In Part B TTI , the value in pt. 8e is not equal to total of (8a + 8b + 8c+ 8d) .
185 A In Schedule Part B-TTI, Aggregate liability should be equal to “Net tax liability” + “Total Interest & fee Payable” In Part B TTI, the value in pt. 9 is not equal to the total of (7 + 8e)
186 A In Schedule Part B-TTI, Total Taxes Paid should be equal to the sum of “Advance Tax, TDS, TCS & Self-Assessment Tax” In Part B TTI, the value in point 10e is not equal to (10a+ 10b+ 10c+ 10d).

 

187 A IFSC under “Bank Details” should match with the RBI database IFSC provided under “BANK ACCOUNT” at Sl.No.13 of Part B-TTI is not matching with the RBI database.
188 A In Schedule Part B-TI, Income chargeable to tax at special rates(3e & 3f of Schedule BP) should be equal to income disclosed in Schedule BP. Income claimed at Sl.No.3(iv) in Part B TI is not equal to he sum of Sl.No.3e & 3f Schedule BP.
189 A In Schedule Part B-TTI, Sl.No.2e Rebate u/s 87A is only allowed to Resident or Resident but not ordinary resident Residential Status selected as “Non Resident” but Sl.No.2(e ): 87A in Part B – TTI is greater than ZERO.
190 A In Schedule Part B-TTI, Sl.No.2e Rebate u/s. 87A is only allowed to Individual. Status selected as “HUF” but Sl.No.2(e ): 87A in Part B – TTI is greater than ZERO.
191 A Rebate u/s 87A cannot be claimed by Individual Resident or Non Ordinarily Resident Individual having Total income more than Rs 5 lakhs. In Part B TI: SL No. 14: Total Income is more than 5 Lakh but Sl.No.2(e ): 87A in Part B – TTI is greater than ZERO.

Note: The rule is applicable where the assessee is ‘Resident or Resident but not Ordinarily Resident ‘under Residential Status in India (for Individual)

192 A In Schedule Part B-TI, If deduction is claimed at Sl.No. 12(a) then Part-B, CA and D of Chapter VI-A should be filled In Part B TI, value in Pt.12a – Part B, CA and D of Chapter VI-A is greater than zero

AND

In “Sch VI A “, the field Total deduction under chapter VI-A Part B + PART CA and D System Calculated value is” “Zero” or “NULL”.

193 A In Schedule Part B-TI, If deduction is claimed at Sl.No. 12(b) then Part-C of Chapter VI-A should be filled In Part B TI, value in Pt.12b – PART C of Chapter VI-A is greater than zero
AND In “Sch VI A “, the field Total deduction under chapter VI-A Part C System Calculated value is” “Zero” or “NULL”.
194 A In Schedule Part B-TTI, Refund claimed should match with the difference of “Total Taxes Paid” and “Total Tax and Interest & fee payable”. If in Schedule Part-B TTI, Sl.no 12 is not equal to the sum of Sl.no 10e- 9 (only if the difference is positive) Note : Round off + 5 and -5. (i.e, if the value in XML is between + 5 and -5 of temporary calculated value, don’t restrict the xml)
195 A In Schedule Part B-TTI, Tax payable Amount is not matching with the difference of “Total Tax and Interest & fee payable” and “Total Taxes Paid”. If in Schedule Part-B TTI, Sl.no 11 is not equal to the sum of Sl.no 9- 10e (only if the difference is positive)

Note : Round off + 5 and -5. (i.e, if the value in XML is between + 5 and -5 of temporary calculated value, don’t restrict the xml )

196 A In Schedule Part B-TI, Net agricultural income for rate purpose should be equal to the value entered at Sl.No. 2 of Schedule EI If value at field 16 of part B TI is not equal to amount mentioned in sl no 2 3 of EI

Note : This rule will be applicable only if value at 2(v) > 5000.

197 A In Schedule Part B-TI, Income chargeable to tax at special rate under section 111A,
112, 112A etc. included in Sl.No. 10 should be consistent with the total of special incomes of Schedule SI
In Schedule B TI, Sl no 11 in not equal to total of column (i) of schedule SI
198 A In Schedule Part B-TI, Deduction under chapter VI-A, Part-B, CA and D at Sl.No. 12(a) should be equal to 1+ 3 of Schedule VI-A In schedule B TI, sl no 12a is not equal to sl no 1+ 3 of schedule VI-A Note : Restrict to value of (10-11) in part BTI
199 A In Schedule Part B-TI, deduction under chapter VI-A Part-C at Sl.No. 12(b) should be equal to Sl.No. 2 of schedule VI-A In schedule B TI, sl no 12b is not equal to sl no 2 of schedule VI-A
200 A In “Schedule Part B-TI” ’12(c)’ Total should be equal to the value
entered in (12a + 12b)
Sl no 12c should be equal to sum of sl 12a+ 12b

Note : If 12c > value at (10-11), then 12 should be equal to 10-11. This will be applicable only if (10-11) > 0

201 A In Schedule Part B-TI, Balance after set off current year losses should be equal to the output of Total Head wise Income less Losses of current year to be set off The value in pt 8 of Part BTI is not equal to pt. 6-7

Note : If 6-7 is negative, restrict to zero.

202 A In Schedule Part B-TI, Deemed income under section 115JC should
be equal to Sl.no.3 of Schedule AMT
The value in pt 19 of Part BTI is not equal to pt.3 of Schedule AMT Note: pt.3 >0 then this rule is applicable.
203 A In Schedule Part B-TI, Sl.No. 17 Aggregate Income should be equal to Sl.No. 14-15+ 16 sl no 17 of schedule B TI is not equal to sl no 14-15+ 16

Note:

If 115BAC is selected as yes maximum amount not chargeable to tax = 250000, otherwise as below

status : indivudual

Dob on or after : 01.04.1961, resident status : Resident / NOR

maximum amount not chargeable to tax = 250000

Staus : Individual

DOB after 01.04.1941 and Dob on or before

01.04.1961, resident staus : resident/NOR maximum amount not chargeable to tax = 300000

Staus : Individual

DOB on or before 01.04.1941, resident staus :

resident/NOR

maximum amount not chargeable to tax = 500000

Status : HUF

Residential status : Any

DOB : no check required

maximum amount not chargeable to tax = 250000

Resident Status : NRI (DOB check and Resiednt check not required)

maximum amount not chargeable to tax = 250000

maximum amount not chargeable to tax = 14-15.

204 A In Schedule Part B-TTI, Gross tax payable (higher of 1d and 2i) should be higher of Sl.No. 1d or 2i If Sl.no. 3 is not equal to Sl.no1d or 2i whichever is higher
205 A In Schedule Part B-TTI, Tax payable after credit u/s 115JD (3-4) should be equal to sum of Sl.No. 3 – 4 Sl.no. 5 is not equal to sum of SL.no 3a -4 Note: This rule is applicable if Sl No. 3 is higher than 4
206 A In Schedule Part B-TTI, Net tax liability should be equal to Sl.No. 5 – 6d Sl.no. 7 is not equal to Sl.no. 5-6d Note: This rule is applicable if 5 is greater than 6d
207 A In Schedule Part B-TI, Income chargeable to tax at special rate has been shown, details of the same should be provided in the applicable schedules , viz., Schedule Capital Gain /Schedule Other sources and Schedule SI. In Part B-TI, sl.no.4(a)(i) STCG 15% is MORE THAN ZERO

AND

in sch. CG, all relevant income A(3)(ie), A(3)(iie), A(4)(a), A(8)(a) (15% only) fields are zero/null

OR

In Part B-TI, sl.no.4(a)(ii) STCG 30% is MORE THAN ZERO

AND

in sch. CG, all relevant income A(5)(e), A(8)(b)(30% only) fields are zero/null

OR

In Part B-TI, sl.no.4(b)(i) LTCG 10% is MORE THAN ZERO

AND

in sch. CG, all relevant income
sl.no.B4(i)(e), B(4)(ii)(e), B(5)(c), B(7)(i)(e), B(7)(ii)(e), B(7)(iii)(e), B(8)(c), B(9)(c), B(12)(a)(10% only) fields are zero/null

OR

In Part B-TI, sl.no.4(b)(ii) LTCG 20% is MORE THAN ZERO

AND

in sch. CG, all relevant income
sl.no.B(1)(e), B(2)(e), B(3)(e), B(6)(c), B(9)(f), B(10)(e), B(11), B(12)(b)(20% only) fields are zero/null

OR

In Part B-TI, sl.no.4(a)(iv) STCG chargeable at special rates in India as DTAA is more than Zero

AND

in sch. CG, all fields of Sr.no A9(columns 2) & A9b all
fields are zero/null

OR

In Part B-TI, sl.no.4(b)(iii) LTCG chargeable at special rates in India as DTAA is more than Zero

AND

in sch. CG, all fields of Sr.no B 1310(columns 2) & B13 10b all fields are zero/null

OR

In Part B-TI, OS special income sl.no.5b is MORE THAN ZERO

AND

in sch. OS, all relevant income sl.no.2(OS special incomes only) and DTAA-OS fields are zero/null.

AND

In schedule SI, total of column i is less than to SUM of (STCG 30%, STCG 15%, LTCG 10%, LTCG 20% , CG DTAA Income & OS special income in schedule BTI) (Ignore + /- 100)

(Defective rule should be triggered only when assessee has filled only Specific fields as mentioned in above condition in Schedule BTI and no other schedule is filled i.e Schedule SI, CG & OS.)

208 D If assessee claiming relief u/s 90 & 91 then it is mandatory to file Form 67 within the due date allowed u/s 139(1) In Part B-TTI, sl.no.6b and 6c is MORE THAN ZERO AND Form 67 has not been filed
209 A In Schedule Part B-TI, claim of set off of current year loss shown should be consistent with the loss computed in the schedules of the corresponding heads of Income OR the priority of set off of the current year loss is not consistent with the provisions of the Act in Schedule CYLA In B-TI , sl no. 7 is not equal to total of 2xvii+ 3xvii+ 4xvii of schedule CYLA

 

 

210 B In Schedule Part B-TI, Taxpayer cannot carry forward current year
loss except HP loss and Specified business loss if return is filed after
the due date allowed u/s 139(1)
In Part B-TI sr. no 18 is greater then zero and section selected is 139(4) (but the return is being filed after the due date of filing the return )

Note : This rule will be applicable if Sl.No. 18 is more than 4xiii of CFL.

211 A In Schedule Part B-TI, Sl.No. 3(ii) Income disclosed under Profit and gains from speculative business should be equal to amount mentioned in Schedule BP In Part B TI , the value in Pt 3(ii) -“Profits and gains from speculative business” is greater than zero
AND this value is NOT EQUAL TO “Pt. 3ii Income from Speculative Business” field in Table E of Schedule BP.
212 A In Schedule Part B-TI, Sl.No. 3(ii) Income disclosed under Profit and gains from specified business should be equal to amount mentioned in Schedule BP In Part B TI , the value in Pt 3(iii) -“Profits and gains from specified business” is greater than zero AND this value is NOT EQUAL TO “Pt. 3iii Income from Specified Business” field in Table E of Schedule BP.
213 A Profit before Tax as per Profit & Loss a/c in Schedule BP should be equal to the “[Profit before Tax] plus [Net Profit (No Accounts Case)] plus [presumptive income] as per P&L A/c.” In Such BP Pt A1 “Profit before Tax as per Profit & Loss A/c” should be equal to sum of (item 53, 61(ii), 62(ii), 63(iii), 64(iii) and 65(iv) of P&L )
214 A Business & Profession loss claimed at Sl.No. 3i in Schedule CYLA should be equal to the amount at Sl.No. 2v of Table E in Schedule BP. If 3i of Schedule CYLA is more than Zero,

AND

Value in 3i of Schedule CYLA is not equal to (Pt. 2v of Table E of Schedule BP)].

215 A Current year Speculative loss in CFL should be equal to Sl. No. B43 of Schedule BP Value in 6xiv of Schedule CFL is not equal to B43 multiplied by (-1) of Schedule BP.

Note: This rule is applicable only when return is filed u/s. 139(1)

216 A Current year Specified loss in CFL should be equal to Sl.No. C49 of Schedule BP Value in 7xiv of Schedule CFL is not equal to C49 multiplied by (-1) of Schedule BP.

Note: This rule is applicable only when return is filed u/s. 139(1)

217 A Depreciation allowable under section 32(1)(ii) and 32(1)(iia) in Schedule BP should be equal to Sl.No. 6 of Schedule DEP Schedule BP- The value in pt. 12(i) “Depreciation allowable under section 32(1)(ii) and 32(1)(iia)” is not equal to value in item 6 of Schedule‐DEP
218 B Income from ‘Profits and Gains from Business or Profession” is greater than Rs. 2.50 lakh then Balance sheet should be filled. If value at “field (Ic) Total Propritor’s fund in sources of funds of Balance sheet”/& ” field (50)Profit before interest, depreciation and taxes of Part A- P&L” is equal to zero And

“Income chargeable under the head ‘Profits and Gains from Business or Profession” at S.No D in Schedule BP is greater than 2.5 lakh

Note: If user selects “00001” from the drop down provided at the field “Nature of Business codes” the this rule will not be applicable.

219 A Amount mentioned at field Sl.No. 3s + 4d of Schedule Part A-OI should match with Sl.No. 25 of schedule BP Sl no 25 of schedule BP is less than sum of sl no 3a+ 4d of Part A OI
220 A Amount reduced in Sl.No. A3b in schedule BP cannot be more than the income
offered in schedule HP
In Schedule BP, Income reduced from Row no A3b and claimed to be offered under schedule HP, but receipts shown in schedule HP “Income under the head house property” is less than amount reduced from schedule BP A3b
221 A Amount reduced in Sl.No. A3c in schedule BP cannot be more than the income
offered in schedule CG
In schedule BP SL no A3c is more than SUM of row no. [A(1)(a)(i) of all blocks, A(2)(a), A(3)(ia), A(3)(iia), A4a, A4b, A(5)(a)(iii), A(6)(a)(iii), A8, B(1)(a)(i), B(2)(a), B(3)(a), B(4)(ia), B(4)(iia), B6a, B(7)(ia)(iii), B(7)(iia)(iii), B(7)(iiia)(iii), B(7)(iva)(iii), B9(a)(i)(a), B9(a)(ii), B10(a)(iii), B12 in Capital Gain Schedule, Column 6 of Schedule 112A, Column 6 of Schedule 115AD and Sr.no 5 & 8 in Schedule DPM and Sr.no. 5 & 8 in Schedule DOA + Sr.no 6 of Schedule DCG
222 A Amount reduced in Sl.No. A3d in schedule BP cannot be more than the income
offered in schedule OS
In Schedule BP, Row no A3d “Income/receipt credited to profit and loss account considered under other heads of income” – Other Source value is more than the SUM of 1a + 1b (ignore 1biv if 1biv is negative) + 1c + 1d+ 1e & 2a+ 2b+ 2c+ 2d+ 2e+ 8a in Other source Schedule’,
223 A Amount reduced in Sl.No. A5 in schedule BP cannot be more than the income offered in schedule EI In Schedule BP, Row no A5 value is more than the SUM of row no. 1, 2(i), 3, 4, and 5 in Exempt income Schedule
224 A In Schedule BP, A6 should be equal to sum of Sl.No. (1‐ 2a‐ 2b ‐ 3a ‐3b ‐3c ‐3d‐3e‐3f‐ 4a ‐ 4b‐ 5d) The value at field A(6) of schedule BP should be equal to sum of si No. (1‐ 2a‐ 2b ‐ 3a ‐3b ‐3c ‐3d‐3e‐3f‐ 4a ‐4b ‐ 5d)
225 A In schedule BP, The value at field A9 should be equal to Sl.No. 7a + 7b + 7c + 7d + 7e + 7f+ 8a+ 8b In schedule BP, Sl.No.A.9 Total 7a + 7b + 7c + 7d + 7e + 7f+ 8a+ 8b). and the sum of amount entered in Sl.No(7a + 7b + 7c + 7d + 7e + 7f+ 8a+ 8b) are inconsistent
226 A In schedule BP, The value at field (A10) should be equal to Sl.No. (6+ 9). The value at field (A10) of schedule BP should be equal to sum of si No. (6+ 9)
227 A In schedule BP, Sl.No. A12iii should be equal to Sl.No. A(12i+ 12ii) Sl no A12iii should be equal to sum of Sl no A(12i+ 12ii)
228 A In schedule BP, The value at field (A13) should be equal to Sl.No. (10 + 11 – 12iii) The value at field (A13) of schedule BP should be equal to sum of si No. (10 + 11 – 12iii)
229 A In schedule BP, The value at field (A26) should be equal to Sl.No. A(14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+ 22 + 23+ 24+ 25) In schedule BP, Sl.No.A.26. Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+ 22 + 23+ 24+ 25)and the sum of amount entered in Sl.No.A.(14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+ 22 + 23+ 24+ 25) are inconsistent
230 A In Schedule OI, Sl.No. 13 should be equal to 13i + 13ii. In Schedule OI, Sl.No. 13 is not equal to 13i + 13ii
231 A In Schedule BP, The value at field (A34) of schedule BP should be equal to Sl.No. A(27+ 28+ 29+ 30+ 31+ 32 + 33) The value at field (A34) of schedule BP should be equal to sum of si No. A(27+ 28+ 29+ 30+ 31+ 32+ 33)
232 A In Schedule BP, The value at field (A14) should be equal to the value at SI.No. 6s of schedule OI. The value at field (A14) of schedule BP should be equal to the value at SI.No. 6s of schedule OI.
233 A In Schedule BP, Sl.No.15 should be equal to Sl.No. 7j of Schedule OI. In Schedule BP, Sl.No.15. Amounts debited to the profit and loss account, to the extent disallowable under section 37(7j of Part‐OI) and the sum of amount shown in Sl.No.7.j. Total amount disallowable under section 37 (total of 7a to 7i) in schedule OI. are inconsistent.
234 A In Schedule BP, The value at field (A16) should be equal to the value at SI.No. 8Aj of schedule Part A OI. The value at field (A16) of schedule BP should be equal to the value at SI.No. 8Aj of schedule OI.
235 A In Schedule BP, The value at field (A17) of should be equal to the value at SI.No. 9F of schedule Part A‐ OI. The value at field (A17) of schedule BP should be equal to the value at SI.No. 9F of schedule Part A‐ OI.
236 A In Schedule BP, Sl.No.18 “Any Amounts debited to the profit and loss account, to the extent disallowable under section 43B” should be equal to Sl.No.11 of Schedule Part A‐OI In Schedule BP, Sl.No.18. Any Amounts debited to the profit and loss account, to the extent disallowable under section 43B and the sum of amount shown in Sl.No.11.h.Total amount disallowable under section 43B(total of 11a to 11g). Are inconsistent
237 A In Schedule BP, The value at field (A20) should be equal to the value at Sl.No. 14 of schedule OI The value at field (A20) of schedule BP should be equal to the value at sl. no. 14 of schedule OI
238 A In Schedule BP, Sl.No. 21 Section 33AB and 33ABA should be equal to respective value at Sl.No. 13 of Schedule Part A‐OI Values at field 33AB and 33ABA at schedule OI at sl.no.13 should match with respective values in Schedule BP at sl.no.21
239 A In Schedule BP, Sl. No. A25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock should be equal to sum total of Column 3a + 4d of Schedule Part A‐ OI The value at field (A25) of schedule BP should be equal to sum total of Column 3a + 4d of Part A‐ OI .
240 A In Schedule BP, Sl.No. 29. “Amount of deduction under section 35 or 35CCC or 35CCD or 35ABA or 35ABB or 35CCA or 35D or 35DD or 35DDA or 35E in excess of the amount debited to P & L a/c” should be equal to Sl.No. X(4)of Schedule ESR In Schedule BP, Sr.no 29. “Amount of deduction under section 35 or 35CCC or 35CCD or 35ABA or 35ABB or 35CCA or 35D or 35DD or 35DDA or 35E in excess of the amount debited to P & L a/c” and the amount shown in “Schedule ESR” Sl.No.x4 “column (4)=(3)‐(2)” Are inconsistent
241 A In Schedule BP, Sl.No. A30 “Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A‐OI)” should be equal to Sl.No. 8B of Schedule Part‐A OI In Schedule BP, Sl.No.A30 “Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A‐OI)” and amount shown in Sl.No.8B of Such Part‐B OI “Any amount disallowable under section 40 in any preceding previous year but allowable during the previous year” are inconsistent
242 A In Schedule BP, Sl.No.31 “Any amount disallowed under section 43B in any preceding year but allowable during the previous year(10h of Part A‐OI)” should be equal to Sl.No. 10h of Schedule Part A‐OI In Schedule BP, Sl.No.31 “Any amount disallowed under section 43B in any preceding year but allowable during the previous year(10h of Part A‐OI)” and the sum of amount shown in Sl.No.10h “Total amount allowable under section 43B(total of 10a to 10g)” are inconsistent
243 A In Schedule BP, Sl. No. A33 “Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock” should be equal to Column 3b + 4e of Schedule Part A‐ OI In Schedule BP, Sl. No. A33 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock and sum total of Column 3b + 4e of Part A‐ OI are inconsistent
244 A In schedule BP, Sl.No. A35 “Income” should be equal to Sl.No. A(13+ 26‐34) In schedule BP, Sl.No.A.35. Income and the sum of amount entered in Sl.No.A.(13+ 26‐34) are inconsistent
245 A In schedule BP, Sl.No. A36viii should be equal to sum of individual amounts entered in Sl.No. A36i to 36vii. In schedule BP, Sl.No.A.36viii and the sum of individual amounts entered in Sl.No.A.36i to 36vii. are inconsistent
246 A In schedule BP, Sl.No. A37 “Net profit or loss from business or profession other than speculative and specified business” should be equal to Sl.No. A35 + A36viii In schedule BP, Sl.No.A.37 “Net profit or loss from business or profession other than speculative and specified business and the sum of amount entered in “A.35 + A.36viii” are inconsistent
247 A In Schedule BP, Sl.No. A38 should be equal to Sl.No. A(38a+ 38b + 38c + 38d + 38e + 38f) In schedule BP Sr no 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable should be equal to sum of 38a+ 38b + 38c + 38d + 38e + 38f)
248 A In Schedule BP, The value at field (B43) should be equal to Sl.No. B40+ B41‐B42 In schedule BP, Sl.No.43 “Income from speculative business(if loss, take the figure to 6xi of Schedule CFL)” is inconsistent with the value Sl.No. B.40+ B41‐B42
249 A In schedule BP, Sl.No. C47 “Profit or loss from specified business” should be equal to Sl.No. C44+ C45‐C46. In schedule BP, Sl.No C47 “Profit or loss from specified business” and the sum of amount entered in Sl.No C44+ C45‐C46 are inconsistent
250 A In Schedule BP, Income from Specified Business at Sl.No. C49 should be equal to “Profit or loss from specified business” minus “Deductions in accordance with section 35AD(1)” In schedule BP, Sl.No C49 “Income from Specified Business” and the sum of amount entered in Sl.No C47‐ C48 are inconsistent
251 A In schedule BP, Sl.No. D Income chargeable under the head ‘Profits and gains from Business or Profession’ should be equal to Sl.No. (A38 + B43 + C49) In schedule BP, Sl.No.D. “Income chargeable under the head ‘Profits and gains from Business or Profession’ and the sum of amount entered in Sl.No (A38 + B43 + C49) are inconsistent Note: This rule shall be applicable only when individual values of A38+ B43+ C49 are equal to or more than ZERO.
252 A In Schedule BP, Sl.No. 4a should be equal to Sl.No. 36(i) to 36(vii) In schedule BP, the values at “Sr no 4(a)” and values at “Sr.no A (36(i) to 36vii) are inconsistent.
253 A In Schedule BP, Sl.No. 11 Depreciation and amortization debited to profit and loss account should be equal to Sl.No. 1Evi of Manufacturing account+ Sl.No. 52 of PART‐A‐P&L In Schedule BP, Sl. no 11 Depreciation and amortization debited to profit and loss account is inconsistent with the amount of depreciation shown in Schedule P&L(1Evi of Manufacturing account+ (52)of PART‐A‐ P&L),
254 A In Schedule BP, Sl.No. A39 “Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act” should be equal to [4b‐ (38a+ 38b+ 38c + 38d+ 38 e)] In Schedule BP, A39, Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act should be equal to 4b‐ (38a+ 38b+ 38c+ 38d+ 38e)]. Note: This Rule will be applicable only if the result of [4b‐(38a+ 38b+ 38c+ 38d+ 38e)] is positive. If result is negative, then 39 should be equal to “0”.
255 A In Schedule BP, Sl.No. 5d should be equal to Sl.No. 5a+ 5b+ 5ciii Sl no A5d should be equal to A(5a+ 5b+ 5cn)
256 A In Schedule BP, Sl.No. E(3) “Business income remaining after set off” should be equal to Income of current year minus Business loss set off Sl no E column 3 should be equal to column 1‐column 2
257 A In Schedule BP, Sl.No. Eiv “Total loss set off” should be equal to sum of Income from speculative business and Income from specified business set off Sl no Eiv should be equal to sum of Sl no Eii+ Eiii
258 A In Schedule BP, Sl.No. Ev “Loss remaining after set off” should be equal to “Loss to be set off” minus “Total loss set off” Sl no Ev should be equal to sl no Ei‐Eiv for business loss set off column
259 A In schedule BP, Sl.No. 8b should be equal to Sl.No. 16 of schedule Part A‐OI In Such BP Pt 8b “Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A ” should be equal to 16 of Part A‐OI
260 A In Schedule BP, “Depreciation allowable under section 32(1)(i)” can be claimed only if assessee is carrying on power sector business (05001 or 06008) (i) The value in pt. 12(ii) of Schedule BP “Depreciation allowable under section 32(1)(i) ” is greater than zero and nature of business code is not 05001 or 06008
261 A In Schedule BP, If income/ loss from specified business is entered then nature of specified business should be mentioned If sl no C49 is not equal to zero and sl no C50 is null
262 A In schedule BP, Sl.No. B40 “Net profit or loss from speculative business as per profit or loss account ” should be equal to Sl.No. 2a “Net profit or loss from speculative business included in Profit before tax as per profit and loss account “ In Such BP sl no B40 is not equal to Pt 2a “Net profit or loss from speculative business”
263 A In Schedule BP, The Income/receipts reduced at Sl.No.3 and/or Sl.No.5 should not be higher than the Income/receipts that have been credited to the P and L A/c In Schedule BP, SUM of Row no. (A3a, A3b, A3c, A3d, A3e, A3f and A5d is more than zero ) And the sum is more than 4D of Part A trading account+ Positive values at individual fields in sl.no.
264 A In Sch BP, Sl.No.23 should be minimum of sum of amounts entered at Sl.No.5a to 5d of Schedule Part A‐ OI Sl no 23 of schedule BP is less than sum of sl no 5(a+ b+ c+ d) of Part A OI
265 A Amount reduced in Sl.No. A3a in schedule BP cannot be more than the income offered in schedule Salary In Schedule BP, Row no A3a is more than the sl no 2 of Schedule Salary
266 A In Schedule BP, If Sum of amount entered in “S.No 36(i) (Sec 44AD) + S.No 36(ii) (Sec 44ADA) + S.No 36(iii) (Sec 44AE)” is greater than “0” then Balance sheet particulars for either “Regular books of accounts” or particulars for “No accounts case” is mandatory IF total value of “S.No 36(i) (Sec 44AD) + S.No 36(ii) (Sec 44ADA) + S.No 36(iii) (Sec 44AE)” in Schedule BP is greater than “ZERO” AND S.No. 4 “Sources of funds” in Balance Sheet is ZERO AND S.No. 6 “In a case where regular books of account of business or profession are not maintained ‐(furnish the following information as on 31st day of March, 2020, in respect of business or profession)” in Balance sheet any field is NULL
267 A Total value of “S.No. 4D of Part A Trading account + Gross receipts at Sl.No. 61(i) + 62(i) + 64(i) + 64(ii) of Schedule P&L” should be greater than or Equal to Sum of amount entered in “Sl.No 36(i) (Sec 44AD) + S.No 36(iii) (Sec 44AE)” of Schedule BP If total value of “S.No 36(i) (Sec 44AD) + S.No 36(ii) (Sec 44ADA)” in Schedule BP is greater than sum of “S.No 4D of trading A/c+ Gross receipts at sl.no.61(i) + 62(i) + 64(i) + 64(ii)”
268 A The provisions of 44AD is not applicable for General commission agents and persons carrying on professions as referred in section 44AA(1) Sl.No 36 (i) of Sch.BP–“Profits and gains of business or profession deemed to be under section 44AD” > 0 AND If 44AD Table in sl.no.61 of P&L is filled AND Nature of Business in sl.no.61 is filled only with following codes: 09005 ‐ General Commission Agents 16001, 16002, 16003, 16004, 16005, 16008, 16018, 18001, 18002, 18003, 18004, 18005, 18010, 18011, 18012, 18013, 18014, 20010, 20012, 14001, 14002, 14003, 14004, 14005, 14006, 14008, 16007, 18015, 18016, 20011, 18017 OR Sl.No 36 (i) of Sch.BP–“Profits and gains of business or profession deemed to be under section 44AD” > 0 AND If 44AD Table in sl.no.61 of P&L is not filled AND In Schedule NOB ‐ Nature of Business is filled only with following codes: 09005 ‐ General Commission Agents 16001, 16002, 16003, 16004, 16005, 16008, 16018, 18001, 18002, 18003, 18004, 18005, 18010, 18011, 18012, 18013, 18014, 20010, 20012, 14001, 14002, 14003, 14004, 14005, 14006, 14008, 16007, 18015, 18016, 20011, 18017
269 A In Schedule Part A‐OI, Sl.No. 3a “Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2)” should be equal to the amount mentioned in the field “Total effect of ICDS adjustments on profit (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) (if positive) If sl no 3a of Part A OI is not equal to column 11a(iii) of schedule ICDS
270 A In Schedule Part A‐OI, Sl.No. 3b “Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2)” should be equal to the amount mentioned in the field “Total effect of ICDS adjustments on profit (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) (if negative)” If sl no 3b of Part A OI is not equal to column 11b(iii) of schedule ICDS
271 A In Schedule Part A‐OI, Sl.No. 5f “Total of amounts not credited to profit and loss account” should be equal to sum of Sl.No. 5a+ 5b+ 5c+ 5d+ 5e Sl no 5f Total of amounts not credited to profit and loss account should be equal to sum of 5a+ 5b+ 5c+ 5d+ 5e
272 A In Schedule Part A‐OI, Sl.No.6s “Total amount disallowable under section 36 (total of 6a to 6r)” should be equal to sum of Sl.No. 6a to Sl.No. 6r In Schedule Part A‐OI, sum of Sl.No.6a to 6r is not equal to SI.No. 6s
273 A In Schedule Part A‐OI, Sl.No.7j “Total amount disallowable under section 37 (total of 7a to 7i)” should be equal to sum of Sl.No. 7a to Sl.No. 7i In Schedule Part A‐OI, Sl.No.7.j.Total amount disallowable under section 37 (total of 7a to 7i) and sum of Sl.no.7a to Sl.No.7i are inconsistent.
274 A In Schedule Part A‐OI, Sl.No. 8Aj “Total amount disallowable under section 40 (total of 8Aa to 8Al)” should be equal to sum of Sl.No. 8Aa to Sl.No.8Al If the SUM of SI.No. (8Aa to 8Al) of Part A‐OI, is NOT EQUAL to SI.No. (8Aj).
275 A In Schedule Part A‐OI, Sl.No.9f “Total amount disallowable under section 40A (total of 9a to 9e)” should be equal

to sum of Sl.No. 9a to Sl.No. 9e

If the SUM of SI.No. (9a to 9e) of Part A‐OI, is NOT EQUAL to SI.No. (9f).
276 A In Schedule Part A‐OI, Sl.No. 10h “Total amount allowable under section 43B” should be equal to sum of Sl.No. 10a to Sl.No. 10g In Schedule Part A‐OI, Sl.No.10.h.Total amount allowable under section 43B(total of 10a to 10g) and sum of Sl.no.10a to Sl.No.10g are inconsistent.
277 A In Schedule Part A‐OI, Sl.No. 11h “Total amount disallowable under section 43B” should be equal to sum of Sl.No. 11a to Sl.No. 11g In Schedule Part A‐OI, Sl.No.11h.Total amount disallowable under section 43B and sum of Sl.no.11a to Sl.No.11g are inconsistent.
278 A In Schedule OI, Sl.No. 12i should be equal to sum of Sl.No. 12a to 12h In Schedule OI, Sr.no 12i is not consistent with sum of Sr.no 12a to 12h
279 A Losses of current year to be carried forward at “Part B TI” should be equal to the “Total of Current Year losses” of Schedule CFL. In Part B TI, the value in Pt 18‐Losses of current year to be carried forward (total of row xiv of Schedule CFL) should flow from Sch CFL
280 A Short Term Capital Loss at Schedule CFL” should be equal to sum of “Short Term Capital Losses remaining after set off” at table E of Schedule CG. Enter sum of ((2x + 3x+ 4x+ 5x) of item E of schedule CG in the field pt. xiv8 of Short Term Capital Loss in Sch CFL Note: This rule will be applicable if return is filed under section 139(1)
281 A Long Term Capital Loss at Schedule CFL should be equal to sum of “Long Term Capital Losses remaining after set off” at table E of Schedule CG Enter sum of ((6x+ 7x + 8x)of item E of schedule CG) in the field pt. 9(xiv) of Long Term Capital Loss in Sch CFL Note: This rule will be applicable if return is filed under section 139(1)
282 A House Property Loss at Schedule CFL should be equal to the amount at “House Property Loss remaining after set‐off at Schedule CYLA”. Enter the value mentioned at 2xviii of schedule CYLA in the field 4(xiv) of schedule CFL
283 A Business & Profession Loss (other than loss from speculative business and specified business ) at Schedule CFL should be equal to the amount at “Business & Profession Loss remaining after set‐off at Schedule CYLA” Enter sum of 3xviii of schedule cYLA in the field pt. 5cxiv of Sch CFL Note: This rule will be applicable if return is filed under section 139(1)
284 A Speculative Business Loss at Schedule CFL should be equal to the amount at “Income/Loss from Speculative Business at Schedule BP” Enter value mentioned at B43 of Schedule BP(if negative) in the field n 6xiv of Schedule CFL Note: This rule will be applicable if return is filed under section 139(1)
285 A Specified Business Loss at Schedule CFL should be equal to the amount at “Income/Loss from Specified Business at Schedule BP” Enter value mentioned at C49 of Schedule BP(if negative) in the field n 7xiv of Schedule CFL Note: This rule will be applicable if return is filed under section 139(1)
286 A Other sources loss at Schedule CFL should be equal to the amount at “Other Sources Loss remaining after set‐off at Schedule CYLA” Enter value mentioned at 8e of Schedule OS(if negative) in the field n 10xiv of Schedule CFL Note: This rule will be applicable if return is filed under section 139(1)
287 A In Schedule BFLA, Sl.No. 2(ii) should be equal to Sl.No. 4(xiii) of CFL Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, then in Schedule BFLA Sl no 2(ii) should be equal to sl no 4(xiii) of CFL
288 A In Schedule BFLA, Sl.No. 2(iii) should be equal to Sl.No. 5c(xiii) of CFL Schedule BFLA Sl no 2(iii) should be equal to sl no 5c(xiii) of CFL
289 A In Schedule BFLA, Sl.No. 2(iv) should be equal to Sl.No. 6(xiii) of CFL Schedule BFLA Sl no 2(iv) should be equal to sl no 6(xiii) of CFL
290 A In Schedule BFLA, Sl.No. 2(v) should be equal to Sl.No. 7(xiii) of CFL Schedule BFLA Sl no 2(v) should be equal to sl no 7(xiii) of CFL
291 A In Schedule BFLA, Sl.No. 2(vi+ vii+ viii+ ix+ x+ xi+ xii ) should be equal to Sl.No. 8(xiii)+ 9(xiii) of CFL Schedule BFLA Sl no 2(vi+ vii+ viii+ ix+ x+ xi+ xii) should be equal to sl no 8(xiii)+ 9(xiii) of CFL
292 A In Schedule BFLA, Sl.No. 2xvi should be equal to sum of Sl.No.(2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x + 2xii+ 2xiii+ 2iv) Schedule BFLA Sl no 2xvi should be equal to sum of Sl no (2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x + 2xi+ 2xii+ 2xiv
293 A In Schedule BFLA, Sl.No. xvii should be equal to sum of Sl.No. (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi + 5xii + 5xiii+ 5xiv + 5xv) If value at field xvii is not equal to the sum of sl no (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi + 5xii + 5xiii+ 5xiv + 5xv)
294 A In Schedule BFLA, Sl.No. 3xvi should be equal to sum of Sl.No. (3ii + 3iii + 3iv + 3v + 3vi + 3vii + 3viii + 3ix + 3x + 3xi+ 3xii+ 3xiii+ 3iv+ 3v ) Schedule BFLA Sl no 3xvi should be equal to sum of Sl no (3ii + 3iii + 3iv + 3v + 3vi + 3vii + 3viii + 3ix + 3x + 3xi+ 3xii+ 3xiii+ 3xiv+ 3xv )
295 A In Schedule BFLA, Sl.No. 4xvi should be equal to sum of Sl.No. (4ii + 4iii + 4iv + 4v + 4vi + 4vii + 4viii + 4ix + 4x + 4xi+ 4xii+ 4xiii+ 4iv+ 4v ) Schedule BFLA Sl no 4xvi should be equal to sum of Sl no (4ii + 4iii + 4iv + 4v + 4vi + 4vii + 4viii + 4ix + 4x + 4xi+ 4xii+ 4xiii+ 4xiv+ 4xv )
296 A The value claimed as Brought forward allowance under section 35(4) set off in Schedule BFLA should be same as reflecting in Schedule UD In Sch BFLA , the total value in Column no 4xvi Brought forward allowance under section 35(4) set off is NOT EQUAL TO total of Col. 7 of UD
297 A The value claimed as Brought forward depreciation set off in Schedule BFLA should be same as reflecting in Schedule UD In Sch BFLA , the total value in Column no 3xvi Brought forward depreciation set off is NOT EQUAL TO total of Col. 4 of UD
298 A In Schedule BFLA, Sl.No. 1i should be equal to Sl.No. 5ii of schedule CYLA If value at field 1i is not equal to sl no (5ii of schedule CYLA)
299 A In Schedule BFLA, Sl.No. 1ii should be equal to Sl.No. 5iii of schedule CYLA If value at field 1ii is not equal to sl no(5iii of schedule CYLA)
300 A In Schedule BFLA, Sl.No. 1iii should be equal to Sl.No. 5iv of schedule CYLA If value at field 1iii is not equal to sl no(5iv of schedule CYLA)
301 A In Schedule BFLA, Sl.No. 1iv should be equal to Sl.No. 5v of schedule CYLA If value at field 1iv is not equal to sl no(5v of schedule CYLA)
302 A In Schedule BFLA, Sl.No. 1v should be equal to Sl.No. 5vi of schedule CYLA If value at field 1v is not equal to sl no(5vi of schedule CYLA)
303 A In Schedule BFLA, Sl.No. 1vi should be equal to Sl.No. 5vii of schedule CYLA If value at field 1vi is not equal to sl no(5vii of schedule CYLA)
304 A In Schedule BFLA, Sl.No. 1vii should be equal to Sl.No. 5viii of schedule CYLA If value at field 1vii is not equal to sl no(5viii of schedule CYLA)
305 A In Schedule BFLA, Sl.No. 1viii should be equal to Sl.No. 5ix of schedule CYLA If value at field 1viii is not equal to sl no(5ix of schedule CYLA)
306 A In Schedule BFLA, Sl.No. 1ix should be equal to Sl.No. 5x of schedule CYLA If value at field 1ix is not equal to sl no(5x of schedule CYLA)
307 A In Schedule BFLA, Sl.No. 1x should be equal to Sl.No. 5xi of schedule CYLA If value at field 1x is not equal to sl no(5xi of schedule CYLA
308 A In Schedule BFLA, Sl.No. 1xi should be equal to Sl.No. 5xii of schedule CYLA If value at field 1xi is not equal to sl no(5xii of schedule CYLA)
309 A In Schedule BFLA, Sl.No. 1xii should be equal to Sl.No. 5xiii of schedule CYLA If value at field 1xii is not equal to sl no(5xiii of schedule CYLA)
310 A In Schedule BFLA, Sl.No. 1xiii should be equal to Sl.No. 5xiv of schedule CYLA If value at field 1xiii is not equal to sl no(5xiv of schedule CYLA)
311 A In Schedule BFLA, Sl.No. 1xiv should be equal to Sl.No. 5xv of schedule CYLA If value at field 1xiv is not equal to sl no(5xv of schedule CYLA)
312 A In Schedule BFLA, Sl.No. 1xv should be equal to Sl.No. 5xvi of schedule CYLA If value at field 1xv is not equal to sl no(5xvi of schedule CYLA)
313 A In schedule CYLA, Sl.No. 2xvii cannot be more than Rs. 200000. Sl. No. 2xvii cannot be more than Rs. 200000
314 A In Schedule CYLA, HP Income should be equal to Sl.No. 4 of Schedule HP If 2i of Schedule CYLA is more than Zero , AND value in 2i of Schedule CYLA is not equal to[ (‐1) value Multiplied by (4 of Schedule HP)].
315 A Business & Profession Loss (other than speculation or specified business loss) should be equal to Sl.No. 2v of table E in Schedule BP If 3i of Schedule CYLA is more than Zero, AND Value in 3i of Schedule CYLA is not equal to[ (‐1) value Multiplied by ( 2v of table E of Schedule BP)
316 A Other sources loss at Schedule CYLA should be equal to the amount mentioned in “Schedule OS”. If 4i of Schedule CYLA is more than Zero, AND Value in 4i of Schedule CYLA is not equal to[ (‐1) value Multiplied by ( 6 of Schedule OS)].
317 A In Schedule CYLA, Sl.No. 2xvii “Total loss set off” should be equal to sum of (2ii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x+ 2xii + 2xiii+ 2xiv+ 2xv+ 2xvi) In Schedule CYLA, Sl.no 2xvii i.e Total loss set off should be equal to sum of(2ii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x+ 2xii + 2xiii+ 2xiv+ 2xv+ 2xvi)
318 A In Schedule CYLA, Sl.No. 3xvii “Total loss set off” should be equal to sum of ( 3iii+ 3vii + 3viii + 3ix + 3x+ 3xi+ 3xii + 3xiii+ 3xiv+ 3xv+ 3vi) In Schedule CYLA, Sl.no 3xvii i.e Total loss set off should be equal to sum of ( 3iii+ 3vii + 3viii + 3ix + 3x+ 3xi+ 3xii + 3xiii+ 3xiv+ 3xv+ 3vi)
319 A In Schedule CYLA, Sl.No. 4xvii “Total loss set off” should be equal to sum of ( 4ii+ 4iii+ 4iv+ + 4v+ 4vi+ 4vii + 4viii + 4ix + 4x+ 4xi+ 4xii+ 4xiii+ 4xv+ 4 xvi) In Schedule CYLA, Sl.no 4xvii i.e Total loss set off should be equal to sum of ( 4ii+ 4iii+ 4iv+ + 4v+ 4vi+ 4vii + 4viii + 4ix + 4x+ 4xi+ 4xii+ 4xiii+ 4xv+ 4xvi)
320 A In Schedule CYLA, Sl.No. 2xviii i.e. Loss remaining after set‐off should be equal to the output of Sl.No. 2i‐2xvii Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, and Value in 2xviii of Schedule CYLA is not equal to output of Sl.no.2i‐2xvii Note : if result is ‐ve, restrict to Zero
321 A In Schedule CYLA, Sl.No. 3xviii i.e. Loss remaining after set‐off should be equal to the output of Sl.No. 3i‐3xvii Value in 3xviii of Schedule CYLA is not equal to output of Sl.no. 3i‐3xvii Note : if result is ‐ve, restrict to Zero
322 A In Schedule CYLA, Col No.5 “Current year’s Income remaining after set off” should be equal to the output of Col No. 1‐2‐3‐4 Value in 4xviii of Schedule CYLA is not equal to output of Sl.no. 4i‐4xvii Note : if result is ‐ve, restrict to Zero
323 A In Schedule CYLA, Col No.5 “Current year’s Income remaining after set off” should be equal to the output of Col No. 1‐2‐3‐4 In Schedule CYLA, Col No. 5 Current year’s Income remaining after set off should be equal to the output of Col No. 1‐2‐3‐4 Note : if result is ‐ve, restrict to Zero. Check for all rows
324 A In Schedule CYLA, Income from Business & profession (excluding Income from speculation income and income from specified business) should be equal to Sl.No. A38 in Schedule BP In Schedule CYLA, enter amount in 1iv equal to A38 of Schedule BP. Note : only if A38 is + ve
325 A In Schedule CYLA, Speculative Income should be equal to SL.No. 3ii of Table E Schedule BP In Schedule CYLA Speculative Income should be equal to SL.no. 3ii of Table E Schedule BP
326 A In Schedule CYLA, Specified business Income should be equal to Sl.No. 3iii of Table E of Schedule BP In Schedule CYLA Specified business Income should be equal to SL.no. 3iii of Table E of Schedule BP
327 A In Schedule CYLA, Short term capital gain @15% should be equal to Sl.No. 9ii of item E of Schedule CG Value in 1vii of Schedule CYLA is not equal to Sl.no. 9ii of item E of schedule CG
328 A In Schedule CYLA, Short term capital gain @30% should be equal to Sl.No. 9iii of item E of Schedule CG Value in 1viii of Schedule CYLA is not equal to Sl.no. 9iii of item E of schedule CG
329 A In Schedule CYLA, Short term capital gain taxable at applicable rates should be equal to Sl.No. 9iv of item E of Schedule CG Value in 1ix of Schedule CYLA is not equal to Sl.no. 9iv of item E of schedule CG
330 A In Schedule CYLA, Short term capital gain taxable at special rates in India as per DTAA should be equal to Sl.No. 9v of item E of Schedule CG Value in 1x of Schedule CYLA is not equal to Sl.no. 9v of item E of schedule CG
331 A In Schedule CYLA, Long term capital gain taxable @10% should be equal to Sl.No. 9vi of item E of Schedule CG Value in 1xi of Schedule CYLA is not equal to Sl.no. 9vi of item E of schedule CG
332 A In Schedule CYLA, Long term capital gain taxable @20% should be equal to Sl.No. 9vii of item E of Schedule CG Value in 1xii of Schedule CYLA is not equal to Sl.no. 9vii of item E of schedule CG
333 A In Schedule CYLA, Long term capital gain taxable as per DTAA @special rate should be equal to Sl.No. 9viii of item E of Schedule CG Value in 1xiii of Schedule CYLA is not equal to Sl.no. 9viii of item E of schedule CG
334 A In Schedule CYLA, Other Source Income(excluding profit from owning race horses and amount chargeable to special rate of tax) should be equal to Sl.No. 6 of Schedule OS Value in 1xiv of Schedule CYLA is not equal to Sl.no. 6 of schedule OS(provided 6 is positive)
335 A In Schedule CYLA, Profit from owning and maintaining race horses should be equal to Sl.No. 8e of Schedule OS Value in 1xv of Schedule CYLA is not equal to Sl.no. 8e of schedule OS (provided that 8e is positive)
336 A In Schedule CYLA, Income from other sources taxable at special rates in India as per DTAA should be equal to Sl.No. 2f of Schedule OS Value in 1xvi of Schedule CYLA is not equal to Sl.no. 2f of schedule OS
337 A In Schedule CYLA, Salary Income should be equal to Sl.No. 6 of Schedule Salary Value in 1ii of Schedule CYLA is not equal to 6 of Schedule S
338 A n Schedule RA, Total donation should be equal to Donation in cash + Donation in other mode If total donation in Schedule RA, is not equal to donation in cash + Donation in other mode
339 A In Schedule RA, Total of column Donation in cash should be equal to the sum of individual value of donation in cash If total donation in cash in Schedule RA, is not equal to bifurcation of donation in cash Total of Cash donation is not equal to sum of individual rows
340 A In Schedule RA, Total of column Donation in other mode should be equal to the sum of individual value of donation in other mode If total donation in other mode in Schedule RA, is not equal to bifurcation of donation in other than cash Total of donation Other mode is not equal to sum of individual rows
341 A In Schedule RA, Total donation should be equal to sum of individual value of total donation If total donation in Schedule RA, is not equal to bifurcation of total donation Total of “total donations” is not equal to sum of individual rows
342 D If deduction u/s 10AA is claimed in the Income Tax Return then Form 56F should be filed If amount entered at S.No. 13 of “Part B‐TI” >0, and form 56F for the AY 2021‐22 is not filed
343 A In Schedule 10AA, value at field “Total deduction under section 10AA” should be equal to sum of column “Amount of deduction” Schedule 10AA value at field “Total deduction under section 10AA” in schedule 10AA should be equal to sum of “amount of deduction”
344 D Deduction u/s 10AA shall be allowed only if return is filed within due date allowed u/s 139(1) Assessee claiming deduction u/s 10AA but filing section selected is 139(4)
345 A In Schedule ICDS, Sl.No. 11a should be equal to the sum of (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) (if positive) If value at field 11a is not equal to the sum of sl no (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) if result is positive
346 A In Schedule ICDS, Sl.No. 11b should be equal to the sum of (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) (if negative If value at field 11b is not equal to the sum of sl no (I+ II+ III+ IV+ V+ VI+ VII+ VIII+ IX+ X) if result is negative
347 A In Schedule TPSA, Income tax payable should be equal to 18% of amount of primary adjustment In Schedule TPSA, Sr. No. 2a is less than 18% of sr. no. 1 “Amount of primary adjustment on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time” Note : Round off ‐1. (i.e, if the value in XML is less than upto 1/‐ of temporary calculated value, don’t restrict the xml )
348 A In Schedule TPSA, Surcharge should be equal to 12% of amount of Additional income tax payable In Schedule TPSA, Sr. No. 2b is less than 12% of (2a “Additional Income tax payable ) Note : Round off ‐1. (i.e, if the value in XML is less than upto 1/‐ of temporary calculated value, don’t restrict the xml )
349 A In Schedule TPSA, Health & Education cess should be equal to 4% of (Additional income tax payable + Surcharge) In Schedule TPSA, Sr. No. 2c is less than 4% of (2a + 2b) Note : Round off ‐1. (i.e, if the value in XML is less than upto 1/‐ of temporary calculated value, don’t restrict the xml )
350 A In Schedule TPSA, total additional tax payable should be equal to sum of Additional income tax payable + Surcharge + Health & education cess In Schedule TPSA, Sr. No. 2d is less than sum of (2a + 2b+ 2c)
351 A In Schedule TPSA, Sl.No. 3 should be equal to sum of column 9 “Amount deposited” In Schedule TPSA, Sr. No. 3 is greater than sum of amount deposited in Row 9
352 A In Schedule TPSA, net tax payable should be equal to the difference of “Total additional tax payable” and “Taxes paid” In Schedule TPSA, Sr. No. 4 is not equal to (2d‐3)
353 A In Schedule Part A‐OI, “Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year” is selected as “Yes” then schedule TPSA should be filled In Schedule Part A‐OI, Sr. No. 17 flag is yes and Schedule TPSA is blank
354 A In schedule TPSA , Date at which tax is deposit cannot be after System Date In schedule TPSA, field “Date” cannot be after Sytem date
355 A If Assessee is liable for audit u/s 44AB then Part A BS and Part A P&L should be filled Part A ‐General ‐Audit information, Sl no b (44AB) is Yes and Part A BS and Part A P&L are blank (i.e., Zero or Null)
356 A If assessee is liable for audit u/s 92E then Part A BS and Part A P&L should be filled Flag for “Are you liable to audit u/s 92E” of Audit information is ‘Yes’ and Part A BS & Part A P&L is blank
357 A In Schedule Part A BS, “Sources of funds” should match with “Total application of funds” S.No 4.‐” Sources of funds” is NOT EQUAL TO S.No 5 Total application of funds in Balance sheet
358 A In Schedule Part A BS, “Total of Proprietor’s fund” should be equal to sum of “Proprietor’s Capital” and “Total Reserve and surplus” If sl no 1c is not equal to sum of sl no 1a + 1bv
359 A In Schedule Part A BS, “Total Loan Funds” should be equal to sum of “Secured Loans” and “Unsecured Loans” If sl no 2c is not equal to sum of sl no 2 (aiii + biii)
360 A In Schedule Part A BS, “Total of sources of funds” should be equal to sum of Proprietor’s fund, Loan Funds an If sl no 4 is not equal to sum of sl no (1c + 2c + 3)
360 A In Schedule Part A BS, “Total of sources of funds” should be equal to sum of Proprietor’s fund, Loan Funds and Deferred Tax Liability If sl no 4 is not equal to sum of sl no (1c + 2c + 3)
361 A In Schedule Part A BS ‐ Application of funds, “Total of investments” should be equal to sum of Long term Investments and Short term Investments If sl no 2c is not equal to sum of sl no 2 (aiii + biv)
362 A In Schedule Part A BS ‐ Application of funds, “Total of current assets” should be equal to sum of inventories, sundry debtors, sum of cash and bank balances and other current assets If sl no 3av is not equal to sum of sl no 3a (iE + aii + iiiC + aiv)
363 A In Schedule Part A BS ‐ Application of funds, “Total of net current assets” should be equal to difference between “Total of current assets, loans and advances” and “Total current liabilities and provisions” If sl no 3e is not equal to difference of sl no (3c – 3diii)
364 A In Schedule Part A BS ‐ Application of funds, “Total of application of funds” should be equal to sum of Total Fixed Assets, Total Investments , Total Current assets, loans and advances and Total Miscellaneous expenditure If sl no 5 is not equal to sum of sl no (1e + 2c + 3e + 4d
365 A If assessee is governed by Portuguese Code then “PAN of Spouse” should be provided If section 5A flag in Schedule General Information is “Y” then PAN/Aadhaar of the spouse is mandatory.
366 A In Schedule 5A, Sl. No. 5 Total should be equal to sum of Sl. No. (1+ 2+ 3+ 4) In Schedule 5A, Sl. No. 5 Total should be equal to sum of Sl. No. (1+ 2+ 3+ 4)
367 A In Schedule ESR, Sl.No.4 “Amount of deduction in excess of the amount debited to profit and loss account (4)=(3)‐(2)” should be equal to Sl.No.3‐ Sl.No.2 The value in col (4) of schedule ESR should be equal to the sum of value at col (3)‐(2) of schedule ESR.
368 A In Schedule ESR, Sl.No. x should be equal to sum of Sl.No. i+ ii+ iii+ iv+ v+ vi+ vii+ viii+ ix If the value at field x is not equal to sum of sl no i+ ii+ iii+ iv+ v+ vi+ vii+ viii+ ix
369 D It is mandatory to file form 3CLA‐Report from an accountant to be furnished under sub‐ section (2AB) of section 35 of the Act relating to in‐house scientific research and development facility within specified due date in order to claim benefit of deduction u/s 35(2AB). If amount is greater than 0 in schedule ESR ‐ Field reference ( vii)
370 A In Schedule DPM, Sl.No. 6 should be equal to (3b+ 4‐5) Or enter zero if result is negative If the Value at field 6 is not equal to sum of Sl no 3b+ 4‐ 5. Zero if result is negative
371 A In Schedule DPM, Sl.No. 9 in should be equal to (7‐8) Or enter zero if result is negative If the Value at field 9 is not equal to difference of Sl no 7‐8. Zero if result is negative
372 A In Schedule DPM, Sl.No. 15 should be equal to sum of Sl.No. (10+ 11+ 12+ 13+ 14) The value at field (15) of schedule DPM should be equal to sum of sr No. (10+ 11+ 12+ 13+ 14).
373 A In Schedule DPM, Sl.No. 17 should be sum of Sl.No. (15‐16) The value at field (17) of schedule DPM should be equal to sum of sr No. (15‐16).
374 A In Schedule DPM, Written down value on the last day of previous year should be equal to Sl.No. 6+ 9‐15 Or zero if the value is negative Sl no 21 should be equal to sl no 6+ 9 ‐15 and if the sum is negative then the value shall be 0 Note : This rule will be applicable only if Sl.No. 20 is zero or null. If value is there in Sl.No. 20, then Sl.No. 21 should be equal to zero
375 A In Schedule DOA, Amount on which depreciation at full rate to be allowed should be equal to Sl.No. 3 + 4 ‐ 5 Or zero if the value is negative If the Value at field 6 is not equal to sum of Sl no 3+ 4‐5. Zero if result is negative
376 A In Schedule DOA, Sl.No. 9 should be equal to Sl.No. 7 ‐ 8 or 0 if the value is negative If the Value at field 9 is not equal to difference of Sl no 7‐8. Zero if result is negative Note : if sl.no.7‐8 is positive and 3+ 4‐5 is negative, then 9 should be equal to 7‐8+ (3+ 4‐5) if result is positive . If result is negative, should equal to “0”
377 A In Schedule DOA , Sl.No. 12 should be equal to sum of Sl.No. (10+ 11) The value at field (12) of schedule DOA should be equal to sum of si No. (10+ 11).
378 A In Schedule DOA, Sl.No. 14 should be equal to Sl.No. 12‐13 Sr.no 14 in Schedule DOA should be equal to Sr.no 12‐ 13
379 A In Schedule DOA, Sl.No.17 should be equal to sum of Sl.No. (5+ 8‐3‐4‐7‐16) If the Value at field 17 is not equal to Sl no 5+ 8‐3‐4‐7‐16
380 A In Schedule DOA, Sl.No. 18 should be equal to Sl.No. (6+ 9‐ 12) If the Value at field 18 is not equal to Sl no 6+ 9‐12 or Zero if result is negative Note : This rule will be applicable only if Sl.No. 17 is zero or null. If value is there in Sl.No. 17, then Sl.No. 21 should be equal to zero.
381 A In Schedule DEP, Total depreciation on plant and machinery should be equal to sum of Sl.No. (1a + 1b + 1c+ 1d) Sl no 1d of schedule DEP should be equal to sum of 1a + 1b + 1c+ 1d
382 A In Schedule DEP, total depreciation on building should be equal to sum of Sl.No. (2a + 2b + 2c) Sl no 2d of schedule DEP should be equal to sum of sl no 2a + 2b + 2c
383 A In Schedule DEP, total depreciation should be equal to sum of Sl.No. (1e+ 2d+ 3+ 4+ 5) Sl no 6 of schedule DEP should be equal to sum of sl no 1e+ 2d+ 3+ 4+ 5
384 A In Schedule DEP, block of plant and machinery entitled for depreciation @ 15% should be equal to Sl.No. 17i or 18i, as applicable of Schedule DPM Sl no 1a of schedule DEP should be equal to sl no 17i or 18i of schedule DPM. Note : If value > 0 is there in sl.no.18i of DPM, then Sl.no.1a of DEP should be same as sl.no.18i of DPM
385 A In Schedule DEP, block of plant and machinery entitled for depreciation @ 30% should be equal to Sl.No. 17ii or 18ii, as applicable of schedule DPM Sl no 1b of schedule DEP should be equal to sl no 17ii or 18ii of schedule DPM Note : If value > 0 is there in sl.no.18ii of DPM, then Sl.no.1b of DEP should be same as sl.no.18ii of DPM
386 A In Schedule DEP, block of plant and machinery entitled for depreciation @ 40% should be equal to Sl.No. 17iii or 18iii, as applicable of schedule DPM Sl no 1c of schedule DEP should be equal to sl no 17iii or 18iii of schedule DPM Note : If value > 0 is there in sl.no.18iii of DPM, then Sl.no.1c of DEP should be same as sl.no.18iii of DPM
387 A In Schedule DEP, block of plant and machinery entitled for depreciation @ 45% should be equal to Sl.No. 17iv or 18iv, as applicable of schedule DPM Sl no 1d of schedule DEP should be equal to sl no 17iv or 18iv of schedule DPM Note : If value > 0 is there in sl.no.18iv of DPM, then Sl.no.1d of DEP should be same as sl.no.18iv of DOA
388 A In Schedule DEP, block of Building entitled for depreciation @ 5% should be equal to Sl.No. 14ii or 15ii, as applicable of schedule DOA Sl no 2a of schedule DEP should be equal to sl no 14ii or 15ii of schedule DOA Note : If value > 0 is there in sl.no.15ii of DPM, then Sl.no.2a of DEP should be same as sl.no.15ii of DOA
389 A In Schedule DEP, block of Building entitled for depreciation @ 10% should be equal to Sl.No. 14iii or 15iii, as applicable of schedule DOA Sl no 2b of schedule DEP should be equal to sl no 14iii or 15iii of schedule DOA Note : If value > 0 is there in sl.no.15iii of DPM, then Sl.no.2b of DEP should be same as sl.no.15iii of DOA
390 A In Schedule DEP, block of Building entitled for depreciation @ 40% should be equal to Sl.No. 14iv or 15iv, as applicable of schedule DOA Sl no 2c of schedule DEP should be equal to sl no 14iv or 15iv of schedule DOA Note : If value > 0 is there in sl.no.15iv of DPM, then Sl.no. 2c of DEP should be same as sl.no.15iv of DOA
391 A In Schedule DEP block of furniture and fittings should be equal to Sl.No. 14v or 15v, as applicable of schedule DOA Sl no 3 of schedule DEP should be equal to sl no 14v or 15v of schedule DOA Note : If value > 0 is there in sl.no.15v of DPM, then Sl.no. 3 of DEP should be same as sl.no.15v of DOA
392 A In Schedule DEP block of intangible assets should be equal to Sl.No. 14vi or 15vi, as applicable of schedule DOA Sl no 4 of schedule DEP should be equal to sl no 14vi or 15vi of schedule DOA Note : If value > 0 is there in sl.no.15vi of DPM, then Sl.no. 4 of DEP should be same as sl.no.15vi of DOA
393 A In Schedule DEP block of ships should be equal to Sl.No. 14vii or 15vii, as applicable of schedule DOA Sl no 5 of schedule DEP should be equal to sl no 14vii or 15vii of schedule DOA Note : If value > 0 is there in sl.no.15vii of DPM, then Sl.no. 5 of DEP should be same as sl.no.15vii of DPM
394 A In Schedule DCG, Sl.No. 1e of should be equal to sum of (1a + 1b + 1c+ 1d) If Sl no 1e is not equal to sum of 1a + 1b + 1c+ 1d
395 A In Schedule DCG, Sl.No. 2d should be equal to sum of (2a + 2b + 2c) If Sl no 2d is not equal to sum of sl no 2a + 2b + 2c
396 A In Schedule DCG, “Total deemed capital gains on sale of depreciable assets” should be equal to sum of Sl.No. (1e+ 2d+ 3+ 4+ 5) If Sl no 6 is not equal to sum of sl no 1e+ 2d+ 3+ 4+ 5
397 A In Schedule DCG, Sl.No. 1a should be equal to Sl.No. 20i of schedule DPM Sl no 1a of schedule DCG is not equal to sl no 20i of schedule DPM
398 A In Schedule DCG, Sl.No. 1b should be equal to Sl.No. 20ii of schedule DPM Sl no 1b of schedule DCG is not equal to sl no 20ii of schedule DPM
399 A In Schedule DCG, Sl.No. 1c should be equal to Sl.No. 20iii of schedule DPM Sl no 1c of schedule DCG is not equal to sl no 20iii of schedule DPM
400 A In Schedule DCG, Sl.No. 1d should be equal to Sl.No. 20iv of schedule DPM Sl no 1d of schedule DCG is not equal to sl no 20iv of schedule DPM
401 A In Schedule DCG, Sl.No. 2a should be equal to Sl.No. 17ii of schedule DPM Sl no 2a of schedule DCG is not equal to sl no 17ii of schedule DOA
402 A In Schedule DCG, Sl.No. 2b should be equal to Sl.No. 17iii of schedule DPM Sl no 2b of schedule DCG is not equal to sl no 17iii of schedule DOA
403 A In Schedule DCG, Sl.No. 2c should be equal to Sl.No. 17iv of schedule DPM Sl no 2c of schedule DCG is not equal to sl no 17iv of schedule DOA
404 A In Schedule DCG, Sl.No. 3 should be equal to Sl.No. 17v of schedule DPM Sl no 3 of schedule DCG is not equal to sl no 17v of schedule DOA
405 A In Schedule DCG, Sl.No. 4 should be equal to Sl.No. 17vi of schedule DPM Sl no 4 of schedule DCG is not equal to sl no 17vi of schedule DOA
406 A In Schedule DCG, Sl.No. 5 should be equal to Sl.No. 17vii of schedule DPM Sl no 5 of schedule DCG is not equal to sl no 17vii of schedule DOA
407 A In Schedule CG, STCG on depreciable assets at Sl.No. A6e should be equal to Sl.No. 6 of Schedule DCG The Amount claimed in A6e of Schedule CG is NOT EQUAL TO value of pt. 6 of Sch DCG
408 A In Part A Manufacturing Account, Total of Opening Inventory at Sl.No. 1Aiii should be equal to 1Ai+ 1Aii Total of Opening Inventory Sl no 1Aiii is not equal to 1Ai+ 1Aii
409 A In Part A Manufacturing Account, Total of Direct expenses should be equal to sum of individual break Total of Direct expenses is not equal to the total of 1Di+ 1Dii+ 1Diii
410 A In Part A Manufacturing Account, Total Factory overheads should be equal to the sum of individual break‐up Total Factory overheads as per Sl no 1Evii is not equal to the total of sl no (Ei+ Eii+ Eiii+ Eiv+ Ev+ Evi)
411 A In Part A Manufacturing Account, Total debits to manufacturing account as per Sl.No. 1F should be equal to Sl.No. 1(Aiii+ B+ C+ D+ Evii) Total debits to manufacturing account as per Sl no 1F is not equal to Sl no 1(Aiii+ B+ C+ D+ Evii)
412 A In Part A Manufacturing Account, the total of closing stock should be equal to the sum of break‐up of closing stock In Part A Manufacturing Account the sum of 2i+ 2ii and sl no.2 are inconsistent
413 A In Part A Manufacturing Account, Sl.No. 3 “Cost of Goods Produced – transferred to Trading Account (1F ‐ 2)” should be equal to 1F‐2 Sl no 3 Cost of Goods Produced – transferred to Trading Account should be equal to 1F‐2
414 A In Part A Manufacturing Account, Negative signs will not be allowed other than in Sl.No. 3 “Cost of Goods Produced – transferred to Trading Account” Value at field other than sl no 3 of Manufacturing account is negative
415 A In Part A‐Trading Account, Total of other operating revenue should be consistent with individual row item In Part A ‐Trading Account‐sum of sl.no. 4Aiii(a)+ 4Aiii(b) is not consistent with value in Sl no. 4Aiii(c )
416 A In Part A‐Trading Account, SI.No. 4A(iv) should be equal to sum of Sl.No. 4A(i)+ 4A(ii)+ 4A(iiic) In Part A ‐Trading Account‐ sum of SI. No. 4A(i)+ 4A(ii)+ 4A(iiic) and value at Sl no. 4A(iv) are inconsistent
417 A In Part A‐Trading Account, Sl.No. 4A(Cix) should be equal to total of Sl.No. 4Ci+ 4Cii+ 4Ciii+ 4Civ+ 4Cv+ 4Cvi+ 4Cvii+ 4Cviii In Part A‐Trading account the total of “Duties, taxes and cess received or receivable in respect of goods and services sold or supplied” in sl no 4Cix is not equal to total of sl no 4Ci+ 4Cii+ 4Ciii+ 4Civ+ 4Cv+ 4Cvi+ 4Cvii+ 4Cvii
418 A In Part A‐Trading Account, Total revenue from operations in Sl.No. 4D should be equal to (Aiv + B + Cix Total revenue from operations in Sl no 4D is not equal to (Aiv + B + Cix)
419 A In Part A Trading Account, Total Direct expenses should be equal to sum of carriage Inward, power and fuel and other direct expenses Direct expenses in sl no 9 is not equal to sum of 9i+ 9ii+ 9iii
420 A In Part A Trading Account, Total of Duties and taxes, paid or payable, in respect of goods and services purchased should be equal to sum of (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) Duties and taxes, paid or payable, in respect of goods and services purchased as per sl no 10xii is not equal to sum of 10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi
421 A In Part A Trading Account, Sl.No. 12 should be equal to sum of (6‐7‐8‐9‐10xii‐11) Gross Profit from Business/Profession ‐ transferred to Profit and Loss account as per Sl no 12 is not equal to Sl no (6‐7‐8‐9‐10xii‐11)
422 A In Part A Trading Account, Negative signs should not be allowed other than in Sl.No. 11 and/or 12 Value at field other than sl no 11 and/or 12 of Trading account is negative
423 A In Part A Trading account, turnover is more than Rs. 10 crores or receipts from profession is more than Rs. 50 lakhs then assessee is liable to get books of accounts audited u/s 44AB If Part A Trading account, Sl no Aiv is greater than Rs. 10 crores and AND In Part A ‐General Audit Information ‐ a2ii or a2iii or both are selected as No or B is greater than Rs. 50 Lakhs and in audit information sl no b flag is ‘NO’
424 A Value mentioned in Sl.No. 11 Cost of Goods Produced – transferred from Manufacturing Account should be equal to value mentioned in Sl.No. 3 of Part A Manufacturing Account Cost of goods produced – Transferred to trading Account Sl no 11 of Part A trading Account Cost of goods produced – Transferred from Manufacturing Account is not equal to Sl no. 3 of Part A Manufacturing Account‐ Cost of Goods Produced – transferred to Trading Account.
425 A Sl.No. 13 Gross profit transferred from Trading Account should be equal to Sl.No. 12 (Gross Profit from Business/Profession ‐ transferred to Profit and Loss account ) of Part A trading account Sl no 13 Gross profit transferred from Trading Account od Part A P&L should be equal to Sl no 12 (Gross Profit from Business/Profession ‐ transferred to Profit and Loss account ) of Part A trading account
426 A In schedule Part A-P & L, total of Any Other Income (Specify Nature and Amount) at Sl.No. 14xic should be equal to break up of Sl.No. 14x(ia + ib) In schedule Part A-P & L, the break up of Any Other Income (Specify Nature and Amount) at Sl.No. 14.xic shall be equal to sum of Sl.No. 14.x.(ia + ib)
427 A In schedule Part A-P & L, total of other income at Sl.No.14 should be equal to the sum of break up of other income. Sum of other income sl. no. 14 (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic) is not equal to total of other income in Schedule Part A- P&L
428 A In Part A P&L, Sl.No. 15 Total of credits to profit and loss account (13+ 14xii) should be equal to the sum of Sl.No. 13+ 14xii In part A P& L sl no. 15 should be equal to sum of 13+ 14xii
429 A In Part A P&L, If Sl.No. 22xiia is Yes then Sl.No. 22xiib should be filled If Si no 22xiia is yes then Sl no 22xiib cannot be Zero or null or blank
430 A In Part A P&L, Sl.No. 22xi Compensation to employees should be equal to sum of 22i to 22x Sl no 22xi Compensation to employees should be equal to sum of 22i to 22x
431 A In Part A P&L, Sl.No. 23v “Total expenditure on insurance” should be equal to the sum of Medical Insurance, Life Insurance, Keyman’s Insurance and Other Insurance including factory, office, car, goods, etc. Sl no 23v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) should be equal to sum of sl no 23i + 23ii + 23iii + 23iv)

 

 

432 A In Part A P&L, “Total Commission” at Sl.No.30iii should be equal to the sum of commission Paid outside India, or paid in India to a non-resident other than a company or a foreign company and To others Sl no 30iii commission should be equal to sl no 30i+ 30ii
433 A In Part A P&L, “Total Royalty” at Sl.No. 31iii should be equal to the sum of Royalty Paid outside India, or paid in India to a non-resident other than a company or a foreign company and To others Sl no 31iii Royalty should be equal to sl no 31i+ 31ii
434 A In Part A P&L, Sl.No. 32iii “Professional/Consultancy fees / Fee for technical services” should be equal to the sum of fees Paid outside India, or paid in India to a non-resident other than a company or a foreign company and To others Sl no 32iii Professional / Consultancy fees / Fee for technical services should be equal to sl no 32i+ 32ii
435 A In Sch P&L , Sl.No. 44x should be equal to breakup individual values Sl no 44xTotal rates and taxes paid or payable (44i + 44ii + 44iii + 44iv + 44v + 44vi + 44vii + 44viii + 44ix) should be equal to sum of sl no 44i + 44ii + 44iii + 44iv + 44v + 44vi + 44vii + 44viii + 44ix
436 A In Part A P&L, Sl.No. 46 “Other expenses” should be equal to the sum of individual fields Sl no 46 Other expenses should be equal to sum of 46i+ 46ii
437 A In Part A P&L, Sl.No. 47 “Total Bad Debt” should be equal to the sum of Individual fields In schedule Part A-P & L, the sum of Bad Debts, amount entered in Sl. No 47i + 47ii + 47iii shall be consistent with total of Sl.No.47.iv. Total Bad Debt (47i (All PAN) + 47ii + 47iii )
438 A In Part A P&L, Sl.No. 50 “Profit before interest, depreciation and taxes” should be equal to the sum of (15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)) Sl no 50 Profit before interest, depreciation and taxes should be equal to sum of sl no 15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)
43 9 A In Part A P&L, Sl.No. 51iii should be equal to sum of Interest Paid outside India, or paid in India to a non-resident other than a company or a foreign company and To others Sl no 51iii interest should be equal to sl no 51i+ 51ii
440 A In Part A P&L, Sl.No. 53 “Net profit before taxes” should be equal to the sum of (Profit before Interest, depreciation and taxes – Total Interest – Depreciation and amortization) Sl no 53 Net profit before taxes should be equal to sl no 50 – 51iii – 52
441 A In Part A P&L, Sl.No. 56 “Profit after tax” should be equal to the sum of (Net Profit before Taxes -provision for current tax – provision for deferred tax) Sl no 56 Profit after tax should be equal to 53 – 54 – 55
442 A In Part A P&L, Sl.No. 58 should be equal to sum of Sl.No. 56 + 57 Sl no 58 Amount available for appropriation, should be equal to 56+ 57
443 A In Part A P&L, Sl.No. 60 “Balance carried to balance sheet in proprietor’s account” should be equal to Sl.No. 58 – 59 sl no 60 Balance carried to balance sheet in proprietor’s account should be equal to sl no 58 –59
444 A In Part A P&L, Sl.No. 61(i)” Gross Turnover or Gross Receipts” should be equal Sl. No. 61ia + 61ib Sl no 61(i) Gross Turnover or Gross Receipts should be equal to sum of sl no 61ia + 61ib
445 A In Part A P&L, Sl.No. 61(ii) Presumptive Income under section 44AD should be equal to Sl.No. 61iia + 61iib Sl no 61(ii) Presumptive Income under section 44AD should be equal to sum of sl no 61iia + 61iib
446 A In Profit & Loss A/c, field 61(ii)(a) cannot be less than 6% of field 61(i)(a). sl no 61iia cannot be less than 6% of the amount in sl no 61ia

Note : Round off -1. (i.e, if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml )

447 A In Profit & Loss A/c, field 61(ii)(b) cannot be less than 8% of field 61(i)(b). sl no 61iib cannot be less than 8% of the amount in sl no 61ib

Note : Round off -1. (i.e, if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml )

448 A Income disclosed u/s 44AD can not be more than gross receipts Part A P&L – sl no 61ib is Less than 61iib
449 A Income disclosed u/s 44AD can not be more than gross Turnover Part A P&L – sl no 61ia is Less than 61iia
450 A In Profit & Loss A/c, Sl.No. 62ii cannot be less than 50% of the amount in Sl.No. 62i Sl no 62ii is less than 50%of 62i

Note : Round off -1. (i.e, if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml )

451 A In Part A P&L, if “Business code” u/s 44AD is selected then it is mandatory to declare income u/s 44AD. If In Part A P&L “business code” u/s 44AD is selected and income in field 61(i) and/or 61(ii) is zero or null
452 A In Part A P&L, Nature of business must be filled by the assessee if 61(i) and /or (ii) is greater than zero If sl no 61 nature of business is blank and sl no 61 (i) and/or 61(ii) is greater than zero
453 A In Part A P&L, If “business code” u/s 44ADA is selected then it is mandatory to declare income u/s 44ADA. If In Part A P&L “business code” u/s 44ADA is selected and income in field 62(i) and/or 62(ii) is zero or null
454 A In Part A P&L, Nature of profession must be filled by the assessee if 62(i) and /or (ii) is greater than zero If sl no 62 nature of Profession is blank and sl no 62 (i) and/or 62(ii) is greater than zero
455 A In Part A P&L, If “business code” u/s 44AE is selected then it is mandatory to declare income u/s 44AE. If In Part A P&L “business code” u/s 44AE is selected and income in field 63(i) and/or 63(iii) is zero or null
456 A In Part A P&L, Nature of business must be filled by the assessee if 63(ii) is greater than zero If sl no 63 nature of business is blank and sl no 63(ii) is greater than zero
457 A In Part A P&L, Income u/s 44ADA cannot be more than Gross receipts Part A P&L – sl no 62ii is more than 62i
458 A In schedule BP value mentioned in the field 36(i) “Section 44AD” should be equal to the amount mentioned at the field” Presumptive income under section 44AD” of Schedule P&L. If sl no 36(i) is not equal to 61(ii) of schedule P&L
459 A In schedule BP, field 36(ii) “Section 44ADA (62(ii) of schedule P&L)” should match with field 62(ii) “Presumptive Income under section 44ADA ” of Schedule Profit & Loss A/c. If sl no 36(ii) is not equal to 62(ii) of schedule P&L
460 A In schedule BP, field 36(iii) “Section 44AE (63(ii) of schedule P&L)” should match with field 63(ii) “Total presumptive income from goods carriage u/s 44AE” of Schedule Profit & Loss A/c If sl no 36(iii) is not equal to 63(ii) of schedule P&L
461 A In Part A P&L, If Sl. No. 63(ii) “Total presumptive income from goods carriage u/s 44AE” is greater than zero than table 63(i) of 44AE should be filed. In schedule P&L, in schedule 44AE, under goods carriage schedule, the value at field 63(ii) (Presumptive Income) is MORE THAN ZERO but details in table from “registration no.of vehicle” to “Presumptive income” were not filled
462 A In Part A P&L, Total presumptive income from goods carriage u/s 44AE in field 63(ii) should be equal to the breakup of presumptive income u/s 44AE in column 5 Part A P&L – Sl No. 63(ii) is not equal to column 5 “Presumptive income u/s 44AE “
463 A In Part A P&L, in table 63(i) of 44AE, total of column 4 “Number of months for which goods carriage was owned / leased / hired by assessee” shall not exceed 120. In schedule 44AE, total of all such individual rows is MORE THAN 120.
464 D In Part A P&L, tonnage of goods carriage cannot exceed 100MT if in 44AE table column no 2 is exceeding 100 MT
465 A In Part A P&L, in table 63(i) of 44AE, if the Tonnage capacity at column 3 “Tonnage Capacity of goods carriage(in MT)” is less than or equal to 12MT then column 5 “Presumptive income u/s 44AE for the goods carriage” cannot be less than column 4 “Number of months for which goods carriage was owned / leased /hired by assessee” *7500. In Sl no 63 column 5 is less than:

1.- for Tonnage<=12MT-Rs. 7500 *no. of months

2.-for Tonnage >12MT-Tonnage *1000*no. of months

466 A In Schedule BP, Sl.No. 2a “Net profit or loss from speculative business” should be equal to 65iv of Schedule P&L In Sch BP Pt 2a “Net profit or loss from speculative business” is not equal to 65iv of Schedule P&L

Note this rule to be implemented only if Sl.No. 65(iv) > Null/Blank

467 A Presumptive Business Income Under Section 44AD cannot be disclosed by Non-Resident. status in Part A – General is selected as non resident and value at field 44AD & 44ADA is greater than Zero
468 A The provisions of 44AD is not applicable for General commission agents and persons carrying on professions as referred in section 44AA(1). The value at field “61ii” is greater than ” zero” in schedule P/L and In schedule NOB- Nature of Business, column “Code [Please see instruction]” is filled with any of the following codes : 14001, 14002, 14003, 14004, 14005, 14006, 14008, 16001, 16002, 16003, 16004, 16005, 16007, 16008, 16009, 16011, 16013, 16018, 16019, 16020, 18001, 18002, 18003, 18004, 18005, 18010, 18011, 18012, 18013, 18014, 18015, 18016, 18017, 18018, 18019, 18020, 20010, 20011, 20012, 09005
469 A Tax Payer has claimed loss under the head “Profits and gains of Business or Profession”/No account Case

section(Part B) of Profit & Loss A/c; however, then Part A – Balance Sheet and Part A -Profit and Loss Account should be filled and books of account should be audited.

(1a. In P&L, if gross profit / net profit [ field ref (in fields 64(i)(b) / 64(i)(d) / 64(ii)(b) / 64(ii)(d) / 65(ii) /65(iv) or sum of negative values of these all fields) < -2.50 L or

1b. Sum of negative values of 64(i)(d) + 64(ii)(d) + 65(iv) or Sum of negative values of 64(i)(b) + 64(ii)(b)+ 65(ii) < -2.5L or

2. In BP, sl.no.1 < -2.5 L or

3. In BP, sl.no.38 < -2.5L )

AND

(a. Trading, Manufacturing and P&L filled but Balance Sheet is not filled or

b. Balance Sheet filled but Trading, Manufacturing and P&L is not filled or

c. both Trading, Manufacturing and P&L and Balance Sheet are not filled )

Note : Zero and NUll, both are treated as Not filled.

Note : Fields in Trading, Manufacturing and P&L from sl.no.1 to sl.no.53.

Note : Balance sheet : fields sl.no.1 to 5 in “Source of funds” and sl.no.1 to 5 in “Application of funds”

470 A Income under business and profession is disclosed then gross receipts should be mentioned in profit and loss account

OR

Profit shown is less than 50% of gross receipts then details of maintenance of the books of accounts and audit report u/s 44AB in Part A-General should be filled

44AB Flag = No in Audit information schedule

AND

In Part B – TI, Total Income > 2, 50, 000/-

AND

Presumptive income u/s 44ADA field in Schedule BP > Zero

AND

All other fields in Schedule BP = Zero or Null

AND

44ADA income in Schedule BP < 50% of (sum of item 4B (Gross Receipts from profession) of Trading account, 62(i) of P&L and 64(ii)(a) (Gross receipts from profession in no accounts case)

OR

Item 4B (Gross Receipts from profession) of Trading account

> Zero/Null

AND/OR

Sr.No.64 (ii)a (Gross Receipts in case of No accounts case) of Part B-P&L > Zero/Null

AND

Sr.No.62(i) of P&L > Zero/Null

AND

44ADA in Schedule BP>Zero/Null

AND

In Part B-TI, Total Income > 2, 50, 000/-

AND

44ADA in Schedule BP < Sl No. 1 of ScheduleBP And 44ADA in Schedule BP< 50% of Sl.No.62(i)(Gross receipts u/s. 44A DA)

OR

44ADA in Schedule BP>Zero And Item 4B (Gross Receipts from profession) of Part A-P&L

= Zero/Null

And

Sr.No. 64(ii)(a) (Gross Receipts from profession in case of No accounts case) of P&L = Zero/Null and sl.no.62(i) of P*L – Zero/null

Note: 1) While computing 50% in the above conditions, a threshold benefit of Rs.1, 000/- to be given

471 A In Schedule P&L, Sl. No. 64(i)(d) should be

equal to Sl.No. 64(i)(b) – 64(i)(c).

In Schedule P&L, SI.No 64(i)(b)- Sr.no 64(i)(c) NOT equal to SI.No 64(i)(d).

Note : If SI.No 64(i)(b)- Sr.no 64(i)(c) is negative, consider it as zero.

472 A In Schedule P&L, Sl. No. 64(ii)(d) should be equal to Sl.No. 64(ii)(b) – 64(ii)(c). In Schedule P&L, Sr.no 64(ii)(b)- Sr.no 64(ii)(c) should be equal to Sr.no 64(ii)(d)

Note : If SI.No 64(ii)(b)- Sr.no 64(ii)(c) is negative, consider it as zero.

473 A In Schedule P&L, Sl. No.64(i)(b) cannot be more than Sl. No. 64(i)(a) In Schedule P&L, Si.no 64(i)(b) is more than Si.no64(i)(a)
474 A In Schedule P&L, Sl. No. 64(ii)(b) cannot be more than Sl. No.64(ii)(a) In Schedule P&L, Si.no 64(ii)(b) is more than Si.no 64(ii)(a)
475 A In Schedule P&L, Sl. No. 64ia should be equal to sum of Sl.No. 64ia1 + 64ia2 Sl no 64ia should be equal to sum of Sl no 64ia1+ 64ia2
476 A In Schedule P&L, Sl.No. 64iia should be equal to sum of Sl.No. 64iia1 + 64iia2 Sl no 64iia should be equal to sum of sl no 64iia1+ 64iia2
477 A In Schedule P&L, Total profit as per Sl.No. 64iii should be equal to sum of 64i + 64ii Total profit as per 64iii should be equal to sum of 64i+ 64ii
478 A In Part A P&L, Sl.No. 65iv “Net income from speculative activity” should be equal to equal with the difference between Gross profit (65ii) and Expenses (65iii) Sl no 65iv Net income from speculative activity should be equal to Gross profit (65ii)- Expenses 65(iii)
479 A Assessee should provide valid Mobile Number If Assessee selects country code as “+ 91 – India” at the field provided “Country” in schedule “Part A General” and gives mobile no 1 or 2 as less than or more than 10 digits. Please note that mobile no starting with zero is not valid.
480 A HUF cannot claim relief u/s 89 In Filing status assessee is HUF, Sl. No.6a (Relief u/s 89) in Part B-TTI cannot be claimed
481 A Name entered in the return should match with the name as per the PAN database The name as entered by you in the return does not match with the name as per the PAN date base.
482 A If taxpayer claiming benefit of senior citizen or super senior citizen then date of birth should be matched with PAN database The Date of Birth mentioned in Part A General Information of Schedule Income Details does not match with the Date of Birth as per the PAN data base/ Aadhaar Database

Note: This rule is applicable only if staus of assesse is individual

483 A If the original return is filed under section 142(1) then taxpayer cannot file revised return If return is being filed u/s 139(5) and if entry is available in e-filing table for original return which is filed u/s 142(1)
484 A In Part A General, “Whether you have held unlisted equity shares at any time during the previous year?” is selected as “Yes” then details in table should be filled In Part-A general if Yes is selected in “Whether you have held unlisted equity shares at any time during the previous year?”

AND

at least one row is not filled Following condition to be factored:

If any field > o then rule is not applicable i.e ignore this rule i.e. If all the fields in is 0 only then trigger this rule

485 A In Part A General information, “Are you governed by Portuguese Civil Code as per section 5A?” is selected as Yes then schedule 5A should be filled In In Part-A general Sl. No.F “status 5A” is Yes -and None of the columns in Schedule 5A are filled
486 A If return is being filed by Representative Assessee then PAN quoted in return should be same as the PAN who is trying to upload the return. “In Part A General, Return is being filed by Representative Assessee but the PAN quoted in representative assessee field is not same as the PAN who is trying to upload the return.

Note: This rule will be applicable only if field “Whether this return is being filed by a representative assessee?” is selected as Yes”

487 A In Verification, if representative is selected from dropdown of capacity then Yes should be selected in “Whether this return is being filed by a representative assessee” & details of representative assessee in Part-A General and details of representative should be filled  

If in Part- Verification capacity is selected as “Representative” from drop down & Details regarding “Name of the representative, Capacity of the representative, Address of the representative and Permanent Account Number (PAN)” is not filled.

488 A In Part A General, Are you filing return of income under Seventh proviso to Section 139(1) is selected as Yes then details should be provided In Part-A general if Yes is selected in “Are you filing return of income under Seventh proviso to Section 139(1) “

AND

Details are not filled

Note: This rule is applicable only if staus of assesse is individual

489 A In Part A General, Whether you were Director in a company at any time during the previous year? is selected as Yes then the details should be filled In Part-A general if Yes is selected in “were Director in a company at any time during the previous year?”

AND

at least one row is not filled

490 A Donee PAN mentioned in Schedule 80G cannot be the same as the assessee PAN or the verification PAN If “PAN of the donee” in Sch 80G ( if filled ) is equal to Assessee PAN mentioned in Part A General Information of Schedule Income Details or PAN as entered in verification part .
491 B If assessee is liable to audit u/s 44AB then Form 3CA-3CD / Form 3CB-3CD should befiled. If Part A- general Audit details (b) selected as “yes” and If Part A -general Audit details ( c) delected as “yes”, and Form 3CA-3CD or Form 3CB-3CD for the AY 2021-22 is not filed
492 D If audit report u/s 44DA is mentioned then Form 3CE is should be filed. If Part A general field d(2)section selected as 44DA and if in Part A General Audit field “Whether have you furnished such other audit report?” Has been selected as yes , and form 3CE for the AY 2021-22 is not filed.
493 D Assessee has Capital Gain in case of Slump Sale then Form 3CEA should be filed If field A2 and B2 of Sch CG is greater than zero, and form 3CEA for the AY 2021-22 is not filed.
494 D If assessee is liable to audit u/s 92E then Form 3CEB should be filed. If Part A general field “Are you liable for audit u/s 92E” and if in Part A General Audit field “whether the accounts have been audited u/s. 92E?” Has been selected as yes , and form 3CEB for the AY 2021-22 is not filed.
495 D If assessee is liable to pay AMT u/s 115JC then Form 29C should be filed. If Part A general field d(2) section selected as 115JC and if in Part A General Audit field “Whether have you furnished such other audit report?” Has been selected as yes , , and form 29C for the AY 2021-22 is not filed.
496 A In Part A General information, if Assessee is liable for audit u/s 44AB and Yes is selected for accounts have been audited by an accountant, information relating to auditor and audit report should be furnished Audit information, Sl no b and c are selected as ‘Yes’ and sl no C(1), C(2), C(3) , C(6), C(7) are blank
497 A In Part A General information, “Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44AD/ 44ADA/ 44BBA/ 44BBB” is mandatory Audit Information, Sl. No. a2 cannot be blank
498 A In Part A General information, If Assessee selects field “Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44AD/ 44ADA/ 44BBA/ 44BBB” as No then Sl.No. a2i cannot be left blank Audit Information, Sl. No. a2i cannot be blank, if a2 is selected as no
499 A In Part A General information, If Assessee selects field “Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44AD/ 44ADA/ 44BBA/ 44BBB” as Yes, then Sl.No. a2ii cannot be left blank Audit Information, Sl. No. a2ii cannot be blank, if a2 (i) is selected as Yes
500 A In P art A General information, If Assessee selects field “Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44AD/ 44ADA/ 44BBA/ 44BBB” as No, then Sl.No. a2iii cannot be left blank Audit Information, Sl. No. a2iii cannot be blank, if a2 (i) is selected as Yes
501 A In Part A General information, Date of audit report cannot be after system date “Date of Audit report” in Part A General : Audi Information at C-7 , D(ii), D (iii), e(iv) cannot be greater than system date
502 A Non-resident is not eligible to disclose Income from Patent u/s 115BBF In Filing status Residential Status is “Non Resident” and Sl. No. 2dxvi (115BBF) of Schedule OS or 3e (115BBF) in Schedule BP is greater than Zero
503 A If Assessee is not liable to maintain accounts as per section 44AA, then clause 6 of Balance sheet and clause 61 to 65 of profit and loss account cannot be blank Audit information, If No is selected for field “whether you have maintained the accounts as per section 44AA”
504 A TAN number should be valid. First three alphabets should be as per list TAN codes on field TAN
505 A In Schedule 112A, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5 In Schedule 112A, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5 This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 112A

Note : round of each field total for + 100 or -100.

506 A In Schedule 112A, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9 In Schedule 112A, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9 Note : Round off + 2 and – 2 for Col 7 will be allowed
507 A In Schedule 112A, Col. 9 If the long term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col. 11 In Schedule 112A, Col. 9 If the long term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col. 11

Note : Round off + 2 and – 2 for Col 9 will be allowed

508 A In Schedule 112A, Col. 11 Total Fair Market Value of capital asset
as per section 55(2)(ac) should be equal to Col. 4*Col. 10
In Schedule 112A, Col. 11 Total Fair Market Value of capital asset as per section 55(2)(ac) should be equal to Col. 4*Col. 10

This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 112A

Note : round of each field for + 100 or -100.

509 A In Schedule 112A, Col. 13 Total deductions should be equal to sum of Col. (7+ 12) In Schedule 112A, Col. 13 Total deductions should be equal to sum of Col. (7+ 12)

Note : round of each field for + 100 or -100.

510 A In Schedule 112A, Col. 14 Balance should be equal to the output of Col. 6-Col. 13 In Schedule 112A, Col. 14 Balance should be equal to the output of Col. 6-Col. 13

Note : round of each field for + 100 or -100.

511 A In Schedule 112A, Total of Col 6, 7, 8, 9, 11, 12, 13 and 14 should be equal to the sum of individual amounts entered in respective
column
In Schedule 112A, Total should be equal to the sum of Sl. No. (1+ 2+ 3+ 4+ ….. )

Note : round of each field total for + 100 or -100.

512 A In Schedule 115AD(1)(iii) proviso, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5 In Schedule 115AD(1)(iii) proviso, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5 This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 15AD(i)(b)(iii) proviso

Note : round of each field for + 100 or -100.

513 A In Schedule 115AD(1)(iii) proviso, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9 In Schedule 115AD(1)(iii) proviso, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9
514 A In Schedule 115AD(1)(iii) proviso, Col. 9 If the long term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col.11 In Schedule 115AD(1)(iii) proviso, Col. 9 If the long term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col. 11
515 A In Schedule 115AD(1)(iii) proviso, Col. 11 Total Fair Market Value of capital asset as per section 55(2)(ac) should be equal to Col. 4*Col. 10 In Schedule 115AD(1)(iii) proviso, Col. 11 Total Fair Market Value of capital asset as per section 55(2)(ac) should be equal to Col. 4*Col. 10 This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 15AD(i)(b)(iii) proviso

Note : round of for + 100 or -100.

516 A In Schedule 115AD(1)(iii) proviso, Col. 13 Total deductions should be equal to sum of Col. (7+ 12) In Schedule 115AD(1)(iii) proviso, Col. 13 Total deductions should be equal to sum of Col. (7+ 12)

Note : round of each field for + 100 or -100.

517 A In Schedule 115AD(1)(iii) proviso, Col. 14 Balance should be equal to the output of Col. 6-Col. 13 In Schedule 115AD(1)(iii) proviso, Col. 14 Balance should be equal to the output of Col. 6-Col. 13

Note : round of each field for + 100 or -100.

518 A In Schedule 115AD(1)(iii) proviso, Total of Col 6, 7, 8, 9, 11, 12, 13 and 14 should be equal to the sum of individual amounts entered in
respective column
In Schedule 115AD(1)(iii) proviso, Total should be equal to the sum of Sl. No. (1+ 2+ 3+ 4+ …)

Note : round of each field total for + 100 or -100.

519 A In Schedule 80G, amount of deduction computed should not be more than the eligible amount In Schedule 80G if value at field Total field of “Eligible amount of Donations” (F in Schedule 80G) is more than value at field “Total Donations”(E in Schedule 80G)
520 A Deduction u/s 80G is not allowed for donation made in cash above Rs. 2, 000/- at Sl.No. A against one donee PAN. in Schedule 80G sl no A / B/ C/D donation in cash is more than Rs. 2000 in each field If donation in cash > Rs.2000, then eligible amount of donation cannot exceed donation in other mode
521 A Deduction u/s 80G is not allowed for donation made in cash above Rs. 2, 000/- at Sl.No. B against one donee PAN.  

in Schedule 80G sl no A / B/ C/D donation in cash is more than Rs. 2000 in each field If donation in cash > Rs.2000, then eligible amount of donation cannot exceed donation in other mode

 

522 A Deduction u/s 80G is not allowed for donation made in cash above Rs. 2, 000/- at Sl.No. C against one
donee PAN.
in Schedule 80G sl no A / B/ C/D donation in cash is more than Rs. 2000 in each field If donation in cash > Rs.2000, then eligible amount of donation cannot exceed donation in other mode
523 A Deduction u/s 80G is not allowed for donation made in cash above Rs. 2, 000/- at Sl.No. D against one
donee PAN.
524 A in Schedule 80G, Total Donation at point A should be equal to the sum of Donation in Cash and Donation in other mode in Schedule 80G, Total Donation at point A should be equal to the sum of Donation in Cash and Donation in other mode
525 A in Schedule 80G, Total Donation at point B should be equal to the sum of Donation in Cash and Donation in other mode in Schedule 80G, Total Donation point B should be equal to the sum of Donation in Cash and Donation in other mode
526 A in Schedule 80G, Total Donation at point C should be equal to the sum of Donation in Cash and Donation in other mode in Schedule 80G, Total Donation point C should be equal to the sum of Donation in Cash and Donation in other mode
527 A in Schedule 80G, Total Donation at point D should be equal to the sum of Donation in Cash and Donation in other mode in Schedule 80G, Total Donation point D should be equal to the sum of Donation in Cash and Donation in other mode
528 A In Sch 80G, Total Donation at point E should be equal to the sum of (Aiii+ Biii+ Ciii+ Diii) In Sch 80G, Total Donation at point E should be equal to the sum of (Aiii+ Biii+ Ciii+ Diii)
529 A In Schedule HP, Standard deduction allowed on House property should be equal to 30% of Annual value. Schedule HP – Value at field “1g” is not equals to 30% of Annual value at “1f ” in schedule HP.

This rule shall be implemented for all properties in HP & value at field “1g” is greater than zero

Note 2: Rounding off + 2 and -2. (i.e, if the value in XML is between + 2 and -2 of temporary calculated value, don’t restrict the xml )

530 A In Schedule HP, Ownership of house is selected as co-owned house property then assessee’s share and co-owner(s) share should be equal to 100%. In schedule HP, the answer to the question ” Is the property co-owned” is “YES” and sum of assessee’s share in the property plus share of co-owner is less than 100%.
531 A In Schedule HP, In case property is co-owned, annual value of the
property owned should be equal to own percentage share *annual value.
If “Type of HP” is Let out/ Deemed let out, Schedule HP

– If the answer to the question “Is the property co-owned?” is “yes” then value at field 1(f) should be equal to Assessee’s percentage of share in the property *value at field 1e (applicable for all properties ).

532 A In Schedule HP, Assessee cannot claim interest on borrowed capital if assessee’s share of co-owned property is zero If in “Schedule HP”, Co-owned Flag is Y and Assessee’s share of percentage in property is ZERO and Sl.no. “1h” is greater than ZERO.
533 A In Schedule HP, Municipal tax cannot be claimed if Gross rent received/receivable/ lettable value is zero or null Value at field “1c” in “Schedule HP” is more than zero

AND

Value at field “1a” in “Schedule HP” is zero or null

534 A In Schedule HP, Type of “House Property” is selected as “Self- occupied” then
maximum Interest on borrowed capital cannot be claimed more than Rs. 2, 00, 000.Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and type of House property is selected as “SOP”, and value at field 1h, 2h….n… of Schedule HP is greater than 2 lakh.
535 A In Schedule HP, Sl.No. 3 should be equal to sum of Sl.No. 1k+ 2K+ 2 In schedule HP, sl.no.4 (Income from House property) is not equal to sum of sl.no.1k (of all properties) + sl.no.23
536 A In Schedule HP, In case of type of property is let out or deemed let out then Gross rent received/ receivable/ lettable value should
be more than zero
In “Schedule HP” If “Type of House Property” is “Deemed Let out” or “Let Out”

and

Value at field “1a of all the properties” is null or Zero.

537 A In Schedule HP, Sl.No. 1e – Annual Value should be equal to Sl.No. (1a- 1d) In “Schedule HP” if the value at field 1e is NOT Equal to Sum of SI no. (1a-1d)
538 A In Schedule HP, Sl.No. 1d -Total should be equal to Sl.No. (1b+ 1c) In “Schedule HP” if the value at field 1d is NOT Equal to Sum of SI no. (1b+ 1c)
539 A In Schedule HP, Sl.No 1i “Total” should be equal to Sl.No. (1g+ 1h) In “Schedule HP” if the value at field 1i is NOT Equal to Sum of SI no. (1g+ 1h)
540 A In Schedule HP, Sl.No. 1k “Income from House Property (1f – 1i + 1j)” should be equal to Sl.No. (1f – 1i + 1j) In “Schedule HP” if the value at field 1k is NOT Equal to Sum of SI no. (1f-1i+ 1j)
541 A In Schedule HP, Sl.No. 2 “Pass through income” should be equal to the amount of net income/ loss of HP mentioned in Schedule PTI Schedule HP Sl. No. 2 is not equal to the sum of net income col. 9 of Sl. No. (i) of Sch PTI against all the Names of business trust / investment fund
542 A In Schedule HP, assessee cannot claim more than two house is claimed to be self
occupied
In Schedule HP, more than two house is claimed to be self occupied or annual letable value for the properties is zero or null for more than two house and interest on borrowed capital has been claimed as deduction for more than two self occupied property
543 A In Schedule 80D, Deduction at Sl. No. 1a Self and Family will be allowed to the extent of 25000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, value at field 1a is greater than 25000

 

544 A In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ ii) If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ ii)

Note : This validation need to be checked if (i+ ii) < 25000

545 A Deduction of Preventive Health Check up under section 80D for Self and Family and/or Parents cannot be greater than 5000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

Since option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, In Schedule 80D, value of all the fields 1(a)(ii), 1(b)(ii), 2(a)(ii), 2(b)(ii) combined together is greater than 5000
546 A In Schedule 80D, Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be allowed to the extent of 50000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, value at field 1b is greater than 50000
547 A In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ ii+ iii) If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, 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 at Sl. No. (i+ ii+ iii) is less than 50000

548 A In Schedule 80D, Deduction at Sl. No. 2a Parents will be allowed to the extent of 25000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, value at field 2a is greater than 25000

 

549 A In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ ii) If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, 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 at Sl. No.(i+ ii) is less than 25000

550 A In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowed to the extent of 50000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, value at field 2b is greater than 50000
551 A In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ ii+ iii) If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, 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 at Sl. No. (i+ ii+ iii) is less than 50000

552 A In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed to the extent of 100000.

Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In Schedule 80D, Sl. No. 3 Eligible amount of deduction is greater than 100000
553 A In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+ 1b+ 2a+ 2b) If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, 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) at is less than 100000

554 A If deduction u/s 80G is claimed in Sch VIA then details should be provided in Schedule 80G Option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In schedule VI A, value in field 80G (Pt. m) System calculated value is greater than zero

AND

In “80G schedule”, the field “Total Eligible Amount of Donation” field is “Zero” or “NULL”.

555 A If deduction u/s 80D is claimed in Sch VIA then details should be provided in Schedule 80D In Schedule VI A , value in field 80D (Pt. f) System calculated value is greater than zero

AND

In “80D schedule”, the field Sl. No. 3 “Eligible Amount of Deduction” field is “Zero” or “NULL”.

556 A In Schedule VI-A, 80D claimed should be equal to Eligible amount of deduction of Schedule 80D subject to GTI In schedule Chpater VIA, in Sr No 1(f) value in field 80D is not equal to the field Sl. No. 3 “Eligible Amount of Deduction” of Schedule 80D subject to GTI
557 A In Schedule S, Sl.no 1 Gross Salary (1a + 1b + 1c) should be equal to the sum of Sl.no 1a+ 1b+ 1c In “Schedule S” if value at Sl.no1 is not equal to sum of Sl.no 1a+ 1b+ 1c

Note : This check also needs to be done when there are multiple employment details

558 A In Schedule S, Sl.No. 2 Total Gross alary (from all employers) should be sum of Sl.No. 1 + 2+ 3…. In “Schedule S”, Sl.no 2 Total Gross Salary should be sum of Sl.no1 + …. Of all employers.
559 A In Schedule S, Sl.No. 3 Allowances to the extent exempt u/s 10 should be equal to the sum of all the dropdowns In Schedule S, Sl.no 3 Allowanaces to the extent exempt u/s 10 should be sum of all the dropdowns
560 A In Schedule S , Sl. No. 4 Net Salary should be output of Sl.No. 2 – 3 In “Schedule S”, if value at Sl.no.4 is not equal to difference of Sl.no 2-3

Note: This rule will be applicable if 2 is greater than 3 If 2 < 3, then 4 should be “Zero”

561 A In Schedule S, Sl. No. 5 “Deductions u/s 16
(5a+ 5b+ 5c)” should be sum of 5a+ 5b+ 5c
In “Schedule S” If value at Sl.no.5 is not equal to sum of Sl.n 5a+ 5b+ 5c
562 A In Schedule S, Sl.no. 6 “Income chargeable under Salaries” should be output of Sl.No. 4-5 In “Schedule S” If value at 6 is not equal to difference of 4-5

Note: This rule will be applicable if 4 is greater than 5

563 A Exemption u/s 10(10) for gratuity shall not exceed income offered under the head Salary u/s 17(1) under sub head gratuity receipt
and cannot exceed Rs. 20 lakhs
Deduction under Sch S in 3 “Exemption u/s 10(10) for gratuity “is more than Sch S in (1a) “Gratuity” OR Deduction under Sch S -3 “Exemption u/s 10(10) for gratuity” is more than Rs. 20 Lakhs.
564 A Exempt Allowance u/s 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than minimum of :

a) 50% of Basic + DA as per drop downs of Salary as per section 17(1) or

a) HRA as per drop
down of salary as per section 17(1) Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and in Schedule S in Field 3 dropdown value of “Sec 10(13A)-Allowance to meet expenditure incurred on house rent ” is more than

[(50% of dropdown value of ” Basic Salary and Dearness Allowance) or House Rent Allowance ” in the Sl.no.1a of all employers of Sch S ] whichever is lower

565 A In Schedule Salary, Total of exempt allowances excluding
HRA shall not exceed total of gross salary as reduced by HRA
In Schedule S, in Field 3, “Total value of allowances to the extent exempt u/s 10” exculding HRA u/s 10(13A) shall not exceed “Total of Gross Salary” at Sl. No. 2 as reduced by House Rent Allowance (of all the employers)
566 A In Schedule Salary, Sum of Drop downs in Sl. No. 1a should be equal to sum of individual dropdowns
at Sl No. 1a
If 1a of Schedule S is not equal to sum of drop down of 1a
567 A In Schedule Salary, Sum of Drop downs in Sl. No. 1b should be equal to sum of individual dropdowns at Sl No. 1b if 1b of Schedule S is not equal to sum of drop down of 1b
568 A In Schedule Salary, Sum of Drop downs in Sl. No. 1c should be equal to sum of individual dropdowns
at Sl No. 1c
If 1c of Schedule S is not equal to sum of drop down of 1c
569 A In Schedule Salary, Entertainment allowance 16(ii) will not be allowed for employees other than Central and State government and PSU

(If none of the employer is Central or State Government or PSU)

If Nature of Employer” is other than Central or State government or PSU and Value in field 5b is more than “Zero”

Note: This rule shall be applicable only when none of the employer is Central or State Government or PSU.

570 A In Schedule Salary, For Central and State Govt and PSU employees, Entertainment allowance u/s 16(ii) will be allowed to the
extent of Rs 5000 or 1/5th of Basic salary, whichever is lower Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Nature of Employer” is Central or State government or PSU and Value in field 5b is more than 5000 or 1/5th of Basic Salary at 1a

Note : Round off + 1. (i.e, if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml )

571 A Professional tax u/s 16(iii) will be allowed only to the extent of Rs 5000 Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Sch Salary, the value at field 5c is more than “5000”
572 A In Schedule Salary, Exemption u/s 10(10) shall not be allowed against more than one Employer. Entry in Sch S – 1a- Sl. No.13 shall not be allowed against more than one Employer.
573 A In Schedule Salary, Exemption u/s 10(10A) shall not be allowed against more than one Employer. Entry in Sch S – 1a- Sl. No.12 shall not be allowed against more than one Employer.
574 A In Schedule Salary, standard deduction u/s 16(ia) should not exceed Rs 50, 000 or salary whichever is less Deduction is available only if option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In schedule S, Sl no 5a should not exceed 50, 000 or net salary as per sl no 4 whichever is less
575 A In Schedule OS, Sl.No. 1 “Gross amount chargeable to tax at normal applicable
rates” should be equal to the sum of Sl.No.(1a+ 1b+ 1c+ 1d+ 1e)
In Schedule OS – Sum of 1a+ 1b+ 1c+ 1d+ 1e is not equal to Sl.no.1
576 A In Schedule OS, Sl.No. 3c “Deduction u/s 57” should be equal to the sum of Sl.No. (3a(i)+ 3a(ii)+ 3b+ 3c) In Schedule OS – Sum of 3a(i)+ 3a(ii)+ 3b+ 3c is not equal to 3d)
577 A In Schedule OS, Sl.No. 3b “Depreciation” can be claimed only if income is offered at Sl.No. 1c “Rental income from machinery, plants, building, etc., Gross” In Schedule OS – 1c is equal to zero or null and Sl.no 3b is greater than zero
578 A In Schedule OS, Sl.No. 7 “Income from other sources (other than from owning race horses)” should be
equal to sum of Sl.No. 2+ 6
In Schedule OS – Sum of Sl.no 2+ 6(enter 0 if negative) is not equal to Sl.no. 7
579 A In Schedule OS, Sl.No. 8e “Balance” should be equal to sum of Sl.No. (8a-8b+ 8c+ 8d) In Schedule OS – Sum of 8a-8b+ 8c+ 8d is not equal to Sl.no. 8e
580 A In Schedule OS, Sl.No. 9 “Income under the head Income from
Other Sources” should be equal to sum of
Sl.No. (7 + 8e)
In Schedule OS – Sum of 7 + 8e( take 8e is zero if negative) is not equal to Sl.no. 9

Note: This rule will be applicable only if 8e is zero or more than zero

581 A In Schedule OS, Sl.No. 2e “Pass through income in the nature of income from other sources chargeable at special rates” should
be equal to sum of all the drop downs
In “Schedule OS” if 2e is not equal to sum of all the drop downs
582 A In Schedule OS, Sl.No. 1d “Income of the nature referred to in section 56(2)(x) which is chargeable to tax” should be equal to sum of Sl.No. (1di+ 1dii+ 1diii+ 1div+ 1d v) value at Sl.no.1d is not equal to sum of SL.no. 1di+ 1dii+ 1diii+ 1div+ 1dv
583 A In Schedule OS, Column 3 of table 2f, the sum of all the
dropdown value of Col 2 Amount of income of 1a should not exceed the field 1ai “Dividend income [other than (ii)]”
In schedule OS, at column “Item No.1 and 2 in which included”, sum of “Amount” for dropdown “1a” should not be more than sum of amounts of all dropdowns in field 1ai
584 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of income of 1b should not exceed the field 1b “Interest, Gross” In schedule OS, at column “Item No.1 and 2 in which included”, sum of “Amount” for dropdown “1b” should not be more than sum of amounts of all dropdowns in field 1b
585 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of Income of 1c should not exceed the field 1c “Rental income from machinery, plants, buildings, etc., Gross” In schedule OS, at column “Item No.1 and 2 in which included”, sum of “Amount” for dropdown “1c” should not be more than sum of amounts of all dropdowns in field 1c
586 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of income of 1d should not exceed the field 1d “Income of the nature referred to in section 56(2)(x) which is
chargeable to tax “
In schedule OS, at column “Item No.1 and 2 in which included”, sum of “Amount” for dropdown “1d” should not be more than sum of amounts of all dropdowns in field 1d
587 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of Income of 2a should not exceed the field 2a “Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB” In Schedule OS the sum of all the dropdown value of Col 2 Amount of Income of 2a at column 3 of table 2f should not be more than value at field ‘2a’ .
588 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of Income of 2d should not exceed the field 2d “Any other income chargeable at special
rate”
In schedule OS, at column “Item No.1 and 2 in which included”, sum of “Amount” for dropdown “2d” should not be more than sum of amounts of all dropdowns in field 2d
589 A In Schedule OS, Column 3 of table 2f, the sum of dropdown value of Col 2 Amount of Income of 2e should not exceed the field 2e “Pass through income in the nature of income from other sources chargeable at special
rates”
In schedule OS, at column “Item No.1 and 2 in which included“, sum of “Amount” for dropdown “2e” should not be more than sum of amounts of all dropdowns in field 2e
590 A In Schedule OS, Sl.no 6 Net Income from other sources chargeable at normal applicable rates should be equal to sum of Sl.No. (1(after reducing income related to DTAA portion)- 3 + 4 + 5) Note: If status in Part A general is Non-resident, DTAA income shall be considered provided TRC flag is “Yes”.If status in Part A general is Resident,
DTAA income shall be considered irrespective of the TRC flag.
In Schedule OS – Sum of Sl.no. 1(after reducing income related to DTAA portion)-3+ 4+ 5 should be equal to 6

Note: In schedule OS, For Non residents – DTAA income will be reduced only if TRC flag is Yes at column number 7 of sl no 2f

591 B If assessee disclosed income under section 115BBF then furnishing of Form 3CFA is
mandatory within due time allowed u/s 139(1)
In Filing status Residential Status is “Resident” and return filed u/s 139(4) & Sl. No. 2dxvi of Schedule OS greater than Zero.
592 A In schedule OS, Sl.No. 2f , column 10 is should be lower of column 6 and column 9.

Note: If status in Part A general is Non-
resident, DTAA income shall be considered provided TRC flag is “Yes”.

If status in Part A general is Resident, DTAA income shall be considered irrespective of the TRC flag.

In schedule OS, sl no 2f, column 10 is not lower of column 6 and column 9 For Non-resident: The value should be lower of (6) or (9) provided TRC flag is “Y”. If TRC no then this field will be Zero or Null For resident: lower of col 6 or col 9 irrespective of TRC Flag
593 A In Schedule OS, Sl.No. 2 “Income chargeable to tax at special rate should be equal to the sum of Sl.No. (2a+ 2b+ 2c+ 2d+ 2e + 2f
elements related to Sl. No. 1) Note: If status in Part A general is Non-resident, DTAA income shall be considered provided TRC flag is “Yes”.If status in Part A general is Resident,
DTAA income shall be considered irrespective of the TRC flag.
In Schedule OS – Sum of 2a+ 2b+ 2c+ 2d+ 2d+ 2f elements related to Sl. No. 1 is not equal to SL.no.2

(For Non-residents , elements related to Sl. No. 1 to be considered only where TRC Flag is Y)

594 A In Schedule OS, Deduction u/s 57iia shall be allowed only if income is offered in Family Pension in Sl. No. 1(e) In Schedule OS, Deduction u/s 57iia shall be allowed only if income is offered in Family Pension in Sl. No. 1(e ) 1
595 A In Schedule OS, Sl. No. 1b should be equal to sum of (bi+ bii+ biii+ biv+ bv) In Schedule OS, Sl. No. 1b should be equal to sum of (bi+ bii+ biii+ biv+ bv)
596 D Form 3CFA should be filed within due date to claim the benefits under section 115BBF If Value entered at “S.No 2dxvi” of Schedule OS is more than ZERO but Form 3CFA is not filed for the AY 2021-22

Or

if value entered at Sl. No. 3e of schedule BP ” section 115BBF >0, but Form 3CFA is not filed for the AY 2021-22 or not filed within the due date

597 A In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income should be equal to Sl. No. 1a (Dividend other than 2(22)(e) – DTAA Dividend other than 2(22)(e) – System calculated value Interest expenditure u/s 57 attributable to Dividend other than 2(22)(e)] of Schedule OS

Note: If status in Part A general is Non- resident, DTAA income shall be considered provided TRC flag is “Yes”.

If status in Part A general is Resident, DTAA income shall be considered irrespective of the TRC flag.

In Schedule OS, Sl. No. 10 the quartely break up of Dividend Income (i+ ii+ iii+ iv+ v) should be equal to Sl. No. 1a(i) – Dividends other than 2(22)(e) – DTAA of Dividend – System calculated value Interest expenditure u/s 57 attributable to Dividend other than 2(22)(e)] of Schedule OS

Note: In schedule OS, For Non residents – DTAA income will be reduced only if TRC flag is Yes at column number 7 of sl no 2f

598 A In Schedule OS, Sl. No. 10 the quarterly break up of Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) should be equal to Sl. No. 2a Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB Note: If status in Part A general is Non-resident, DTAA income shall be considered provided TRC flag is “Yes”.If status in Part A general is Resident,
DTAA income shall be considered irrespective of the TRC flag.
In Schedule OS, Sl. No. 10 the quartely break up of Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) (i+ ii+ iii+ iv+ v) should be equal to Sl. No. 2a Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB reduced by DTAA 115BB .

Note: In schedule OS, For Non residents – DTAA income will be reduced only if TRC flag is Yes at column number 7 of sl no 2f

599 A Total of STCG in Schedule CG should be equal to the individual breakup of STCG in Schedule CG Value at field “A10 ” in “Schedule CG” is not equal to the sum of value A1e of all the blocks+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+ A7+ A8-A9a of Schedule CG .
600 A Total of LTCG in Schedule CG should be equal to the individual breakup of LTCG in Schedule CG Value at field “B14” in “Schedule CG” is not equal to the sum of value B1e of all the blocks + B2e + B3e + B4e + B5c + B6c+ B7e+ B8c+ B9c+ B9f + B10e+ B11+ B12-B13a of Schedule CG .
601 A In Schedule CG, Sl.No. C Income chargeable under the head “Capital Gain” should be equal to the sum of Total Short Term Capital Gain and Total Long Term Capital Gain Value at field “C ” in “Schedule CG” is not equal to the sum of value A10+ B14 of Schedule CG .

Note: This rule will applicable only if B14 is positive.

602 A In Schedule CG, Full Value of Consideration (Sl.No.A1 aiii) is zero then expenses (Sl.No. A1b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration (sr no A1aiii) is zero and expenses (sr no A1b(iv) are more than zero
603 A In Schedule CG, Full Value of Consideration (Sl.No. A3aiii) is zero then expenses (Sl.No. A3b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no A3a) is zero and expenses (sr no A3b(iv) are more than zero
604 A In Schedule CG, Full Value of Consideration (Sl.No. A5aiii) is zero than expenses (Sl.No. A5b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no A5aiii) is zero and expenses (sr no A5b(iv) are more than zero
605 A In Schedule CG, Full Value of Consideration (Sl.No. A6aiii) is zero than expenses (Sl.No. A6b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no A6aiii) is zero and expenses (sr no A6b(iv) are more than zero
606 A In Schedule CG, Full Value of Consideration(Sl.No. B1aiii) is zero than expenses(Sl.No. B1b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no B1aiii) is zero and expenses(sr no B1b(iv) are more than zero
607 A In Schedule CG, Full Value of Consideration(Sl.No. B3a) is zero than expenses (Sl.No.B3b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no B3a) is zero and expenses(sr no B3b(iv) are more than zero
608 A In Schedule CG, Full Value of Consideration(Sl.No. B4a) is zero than expenses (Sl.No. B4b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no B4a) is zero and expenses(sr no B4b(iv) are more than zero
609 A In Schedule CG, Full Value of Consideration(Sl.No. B7a) is zero than expenses (Sl.No.B7b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no B7a(iii)) is zero and expenses(sr no B7b(iv) are more than zero
610 A In Schedule CG, Full Value of Consideration (Sl.No. B10aiii) is zero and expenses (Sl.No.B10b(iv) cannot be claimed If In Schedule CG, Full Value of Consideration(sr no B10aiii) is zero but expenses(sr no B10b(iv) are claimed
611 A In Schedule CG, LTCG Pass through income should be equal to the amount of net income/ loss of LTCG mentioned in Schedule PTI Schedule CG Sl. No. B12 is not equal to the sum of amount of net income/ loss of col. 9 of Sl. No.(ii)(b) of Sch PTI against all the Names of business trust / investment fund
612 A In Schedule CG, STCG Pass through income should be equal to the amount of net income/ loss of STCG mentioned in Schedule PTI Schedule CG Sl. No. A8 is not equal to the sum of amount of net income/ loss of col. 9 of Sl. No.(ii)(a)of Sch PTI against all the Names of business trust / investment fund
613 A In schedule CG, Sl. No. A1biv of STCG Total should be equal to sum of A1(bi+ bii+ biii) If in Sch CG A1(biv) is not equal to Sum of A1(bi+ bii+ biii)
614 A In schedule CG, Sl. No. A1c of STCG Balance should be equal to A1(aiii-biv) If in Sch CG A1c is not equal to A1(aiii-biv)
615 A In Schedule CG Sl.no. A1e of STCG should be equal to A(1c-1d) If in Sch CG A1e is not equal to A(1c-1d)

Note: This rule will be applicable when (1c) is greated than (1d).

Note: If (1c-1d) is negative then the value should be restricted to zero

616 A In Schedule CG Sl.No. A2c of STCG should be equal to A(2a-2b) If in Sch CG A2c is not be equal to A(2a-2b)
617 A In schedule CG, Sl. No. A3biv of STCG Total should be equal to sum of A3(bi+ bii+ biii) If in Sch CG A3(biv) is not equal to Sum of A3(bi+ bii+ biii)
618 A In schedule CG, Sl.No. A3c of STCG Balance should be equal to A(3a-biv) If in Sch CG A3c is not equal to A(3a-biv)
619 A In Schedule CG Sl.No. A3e of STCG should be equal to the sum of A(3c+ 3d) If in Sch CG A3e is not be equal to A(3c+ 3d)
620 A In Schedule CG Sl.No. A5(a)(ic) should be higher of A5(a)(ia) or A5(a)(ib) If In Schedule CG Sl.no. A5(a)(ic) is lower of A5(a)(ia) or A5(a)(ib)
621 A In Schedule CG, Sl. No. A5(aiii) should be equal to sum of A5[(a)(ic)+ (aii)] If in Sch CG Sl. No. A5(aiii) is not equal to sum of A5[(a)(ic)+ (aii)]
622 A In schedule CG, Sl. No. A5biv Total should be equal to sum of A5(bi+ bii+ biii) If in Sch CG A5(biv) is not equal to Sum of A5(bi+ bii+ biii)

 

623 A In schedule CG, Sl. No. A5c Balance should be equal to A5(aiii-biv) If in Sch CG A5c Balance is not equal to A5(aiii-biv)
624 A In Schedule CG Sl.No. A5e of STCG should be equal to the sum of A(5c+ 5d) If in Sch CG A5e is not equal to A(5c+ 5d)
625 A In Schedule CG Sl.No. A6(a)(ic) should be higher of A6(a)(ia) or A6(a)(ib) If In Schedule CG Sl.no. A6(a)(ic) is lower of A6(a)(ia) or A6(a)(ib)
626 A In Schedule CG, Sl.No. A6(aiii) should be equal to sum of A6[(a)(ic)+ (aii)] If in Sch CG Sl. No. A6(aiii) is not equal to sum of A6[(a)(ic)+ (aii)]
627 A In schedule CG, Sl.No. A6biv Total should be equal to sum of A6(bi+ bii+ biii) If in Sch CG A6(biv) is not equal to Sum of A6(bi+ bii+ biii)
628 A In schedule CG, Sl.No. A6c Balance should be equal to A6(aiii-biv) If in Sch CG A6c Balance is not equal to A6(aiii-biv)
629 A In Schedule CG Sl.No. A6g should be equal to the sum of A(6c+ 6d+ 6e-6f) If in Sch CG A6g is not equal to A(6c+ 6d+ 6e-6f)
630 A In Schedule CG Sl.No. A7 of STCG should be equal to the sum of A(aXi + aXii+ aXn + b) If in Sch CG A7 is not equal to A(aXi + axii+ ——–+ aXn + b)
631 A In Schedule CG Sl.No. A8 should be equal to the sum of (A8a + A8b + A8c) If in Sch CG A8 is not equal to (A8a + A8b + A8c)
632 A In schedule CG, Sl. No. B1biv of LTCG Total should be equal to sum of B1(bi+ bii+ biii) If in Sch CG B1(biv) is not equal to Sum of B1(bi+ bii+ biii)
633 A In schedule CG, Sl. No. B1c of LTCG Balance should be equal to B1(aiii-biv) If in Sch CG B1c is not equal to B1(aiii-biv)
634 A In Schedule CG Sl.No. B1e of LTCG should be the difference of B(1c- 1d) If in Sch CG B1e is not equal to B(1c-1d)

Note: This rule will be applicable when c > d.

635 A In Schedule CG, Sl.No. B2e of LTCG should be the difference of B(2c- 2d) If in Sch CG B2e is not equal to B(2c-2d) Note: This rule shall be applicable when 2e is greater than Zero.

Note: If (2c-2d) is negative negative then the value should be restricted to zero

636 A In Schedule CG, Sl.No. B2c of LTCG should be equal to B(2a-2b) If in Sch CG B2c is not equal to B(2a-2b)
637 A In schedule CG, Sl.No. B3biv Total should be equal to sum of B3(bi+ bii+ biii) If in Sch CG B3(biv) is not equal to Sum of B3(bi+ bii+ biii)
638 A In schedule CG, Sl.No. B3c Balance should be equal to B(3a-biv) If in Sch CG B3c is not equal to B(3a-biv)
639 A In Schedule CG Sl.No. B3e should be equal to B(3c-3d) If in Sch CG B3e is not equal to B(3c-3d)

Note: This rule shall be applicable when 3e is greater than Zero.

640 A In schedule CG, Sl.No. B4biv Total should be equal to sum of B4(bi+ bii+ biii) If in Sch CG Sl. No. B4 biv is not equal to sum of B4(bi+ bii+ biii)
641 A In schedule CG, Sl.No. B4c Balance should be equal to B(4a-biv) If in Sch CG Sl. No. B4c is not equal to B(4a-biv)
642 A In Schedule CG, Sl.No. B4e of LTCG should be equal to B(4c-4d) If in Sch CG B4e is not equal to B(4c-4d)

Note: This rule shall be applicable when 4e is greater than Zero.

643 A In Schedule CG, Sl.No. B5a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 112A In Schedule CG, Sl. No. B5a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 112A
644 A In Schedule CG, Sl.No. B5c of LTCG should be equal to B(5a-5b) If in Sch CG Sl.no. B5c is not equal to B(5a-5b)

Note: This rule is applicable if 5a is greater than 5b

645 A In schedule CG, Sl.No. B6c LTCG on share or debenture should be equal to B(6a-6b) If in Sch CG Sl. No. B6c is not equal to (6a-6b)

Note: This rule is applicable if 6a is greater than 6b

646 A In Schedule CG Sl.No. B7(a)(ic) should be higher of B7(a)(ia) or B7(a)(ib) If in Sch CG Sl.no. B7(a)(ic) is lower of B7(a)(ia) or B7(a)(ib)
647 A In schedule CG, Sl.No. B7 aiii Total should be equal to sum of B7(a)(ic+ ii) If in Sch CG B7 aiii Total is not equal to sum of B7(a)(ic+ ii)
648 A In schedule CG, Sl.No. B7biv Total should be equal to sum of B7(bi+ bii+ biii) If in Sch CG Sl. No. B7 biv Total is not equal to sum of B7(bi+ bii+ biii)
649 A In schedule CG, Sl.No. B7c Balance should be equal to B(7aiii-biv) If in Sch CG Sl. No. B7c is not equal to B(7aiii-biv)
650 A In Schedule CG Sl.No. B7e of LTCG should be equal to B(7c-7d) If in Sch CG Sl.no. B7e is not equals to B(7c-7d)

Note: This rule is applicble if 7c is greater than 7d

651 A In Schedule CG, Sl.No. B8a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 115AD(1)(iii) In Schedule CG, Sl. No. B8a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 115AD(1)(iii)
652 A In Schedule CG Sl.No. B8c of LTCG should be equal to B(8a-8b)

 

If in Sch CG Sl.no. B8c is not equal to B(8a-8b)

Note: This rule is applicable if 8a is greater than 8b

Note: If B(8a-8b) is negative then the value should be restricted to zero

653 A In schedule CG, Sl.No. B9c LTCG on share or debenture should be equal to B(9a-9b). If in Sch CG Sl. No. B9c is not equal to B(9a-9b)

Note: 1) if 9a>0 1(i) if(9a>=9b) then 9c=9a-9b 1(ii) if(9a<9b) then 9c =0 2) if 9a<=0 then 9c=9a

654 A In Schedule CG Sl.No. B9f should be equal to B(9d-9e). If in Sch CG Sl.no. B9f is not equal to B(9d-9e)

Note:1) if 9d>0 &

1(i) if(9d>=9e) then 9f=9d-9e

1(ii) if(9d<9e) then 9f =0

2) if 9d<=0, then 9f=9d

655 A In Schedule CG, Sl.No. B10(a)(ic) should be higher of B10(a)(ia) or B10(a)(ib) If in Sch CG B10(a)(ic) is lower of B10(a)(ia) or B10(a)(ib)
656 A In schedule CG, Sl.No. B10(aiii) Total should be equal to sum of B10(a)(ic+ ii) If in Sch CG B10 aiii Total is not equal to sum of B10(a)(ic+ ii)
657 A In schedule CG, Sl.No. B10biv Total should be equal to sum of B10(bi+ bii+ biii) If in Sch CG B10 biv Total is not equal to sum of B10(bi+ bii+ biii)
658 A In schedule CG, Sl.No. B10c Balance should be equal to B(10aiii-biv) If in Sch CG Sl. No. B10c Balance is not equal to B(10aiii-biv)
659 A In Schedule CG, Sl.No. B10e should be equal to B(10c-10d) If in Sch CG Sl.no. B10e of LTCG is not equal to B(10c-10d)

Note: This rule is applicable if 10c is greater than 10d

660 A In Schedule CG, Sl.No. B11 should be equal to B11(aXi + aXii + aXn+ b) If in Sch CG Sl. No. B11 is not equal to B11(aXi + aXii + ……… + aXn+ b)
661 A In Schedule CG, Sl. No. B12 should be equal to (B12a1+ B12a2+ B12b) If in Sch CG Sl. No. B12 is not equals to B12a1+ B12a2+ B12b
662 A If resident has not exercised option under 115H then ax benefits against the sections mentioned therein will not be allowed in Schedule CG In schedule CG sl no B7(i/ii)(aii/aiii) is greater than zero and assessee is resident and flag of 115H is ‘NO’
663 A If resident has not exercised option under 115H then ax benefits against the sections mentioned therein will not be allowed in Schedule OS In schedule OS sl no 2dix (Section 115AC) is greater than zero and assessee is resident and flag of 115H is ‘NO’
664 A In Schedule CG, Sl.No. D1i should be equal to sum of D(1a + 1b + 1c + 1d + 1e + 1f+ 1g+ 1h) If value at field D1i is not equal to the sum of sl no D(1a+ 1b + 1c + 1d + 1e + 1f + 1g + 1h)
665 A In Schedule CG, Sl.No. ix should be equal to the sum of sl no (ii + iii + iv + v + vi + vii+ viii) If value at field Eix is not equal to the sum of sl no (ii + iii + iv + v + vi + vii+ viii)
666 A In Schedule CG, Sl.No. Ex should be equal Ei- Eix If value at field Ex is not equal to the difference of sl no i-ix Note: This rule will be applicable when (i) is greater than (ix). If (i) is < (ix), then (x) = “0”. This rule need to check for all columns (i.e., column 2 to column 8)
667 A In Schedule CG, Sl.No. Ei2 should be equal to sum of Sl.No. (A3e+ A4a+ A8a) Note: This rule will be applicable only if the sum of Sl.No. (A3e+ A4a+ A8a) is negative If value at field Ei2 is not equal to the sum of sl no (A3e+ A4a+ A8a)

Note: This rule will be applicable only if the sum of sl no (A3e+ A4a+ A8a) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

668 A In Schedule CG, Sl.No. Ei3 should be equal to sum of Sl.No. (A5e+ A8b)

Note: This rule will be applicable only if the sum of Sl.No. (A5e+
A8b) is negative

If value at field Ei3 is not equal to the sum of sl no (A5e+ A8b)

Note: This rule will be applicable only if the sum of sl no (A5e+ A8b) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

669 A Schedule CG sl no Ei4 should be equal to sum of sl no (A1e+ A2c+ A4b+ A6g+ A 7+ A8c)

Note: This rule will be applicable only if the sum of Sl.No. (A1e+ A2c+ A4b+ A6g+ A 7+ A8c) is negative

 

If value at field Ei4 is not equal to the sum of sl no (A1e+ A2c+ A4b+ A6g+ A7+ A8c)

Note: This rule will be applicable only if the sum of sl no (A1e+ A2c+ A4b+ A6g+ A7+ A8c) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

67 0 A In Schedule CG, Sl.No. Ei5 should be equal to Sl.No. 9b

Note: This rule will be applicable only if Sl.No. A9b is negative

Value at field Ei5 is not equal sl no A9b

Note: This rule will be applicable only if sl no A9b is negative

671 A In Schedule CG, Sl.No. Ei6 should be equal to Sl.No. (B4e+ B5c+ B7e + B8c+ B9c + B12a1+ B12a2)

Note: This rule will be applicable only if the sum of Sl.No.(B4e+ B5c+ B7e + B8c+ B9c + B12a1+ b12a2) is negative

If value at field Ei6 is not equal to the sum of sl no (B4e+ B5c+ B7e + B8c+ B9c + B12a1+ b12a2)

Note: This rule will be applicable only if the sum of sl no (B4e+ B5c+ B7e + B8c+ B9c + B12a1+ b12a2) is negative

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B12) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B13.

672 A In Schedule CG, Sl.No. Ei7 should be equal to Sl.No. (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b)

Note: This rule will be applicable only if the sum of Sl.No. (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b) is
negative

 

If value at field Ei7 is not equal to the sum of sl no (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b)

Note: This rule will be applicable only if the sum of sl no (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b) is negative

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B12) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B13.

673 A In Schedule CG, Sl.No. Ei8 should be equal to Sl.No. B13b.

Note: This rule will be applicable only if Sl.No. B13b is negative

Value at field Ei8 is not equal to sl no B13b

Note: This rule will be applicable only if sl no B13b is negative

674 A In Schedule CG, Sl.No. Eii should be equal to sum of Sl.No. (A3e+ A4a+ A8a)

Note: This rule will be applicable only if the (A3e+ A4a+ A8a) is positive

If value at field Eii is not equal to the sum of sl no (A3e+ A4a+ A8a)

Note: This rule will be applicable only if the (A3e+ A4a+ A8a) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

675 A In Schedule CG, Sl.No. Eiii should be equal to sum of Sl.No. (A5e+ A8b)

Note: This rule will be applicable only if the (A5e+ A8b) is positive

If value at field Eiii is not equal to the sum of sl no (A5e+ A8b)

Note: This rule will be applicable only if the (A5e+ A8b) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

676 A In Schedule CG, Sl.No. Eiv should be equal to sum of Sl.No. (A1e+ A2c+ A4b+ A6g + A7+ A8c)

Note: This rule will be applicable only if the
(A1e+ A2c+ A4b+ A6g + A7+ A8c) is positive

 

If value at field Eiv is not equal to the sum of sl no (A1e+ A2c+ A4b+ A6g + A7+ A8c)

Note: This rule will be applicable only if the (A1e+ A2c+ A4b+ A6g + A7+ A8c) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A9.

677 A In Schedule CG, Sl.No. Ev should be equal to Sl.No. A9b.

Note: This rule will be applicable only if Sl.No. A9b is positive

Value at field Ev is not equal to sl no A9b

Note: This rule will be applicable only if sl no A9b is positive

678 A Schedule CG sl no Evi should be equal to sl no (B4e+ B5c+ B7e + B8c+ B9c+ B12a1+ B12a2)

Note: This rule will be applicable only if the
(B4e+ B5c+ B7e + B8c+ B9c+ B12a1+ B12a2) is positive

 

If value at field Evi is not equal to the sum of sl no (B4e+ B5c+ B7e + B8c+ B9c+ B12a1+ B12a2)

Note: This rule will be applicable only if the (B4e+ B5c+ B7e + B8c+ B9c+ B12a1+ B12a2) is positive

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B12) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B13.

679 A In Schedule CG, Sl.No. Evii should be equal to Sl.No. (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b)

Note: This rule will be applicable only if the (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b) is positive

If value at field Evii is not equal to the sum of sl no (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b)

Note: This rule will be applicable only if the (B1e+ B2e+ B3e+ B6c+ B9f+ B10e+ B11+ B12b) is positive

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B12) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B13.

680 A In Schedule CG, Sl.No. Eviii should be equal to Sl.No. B13b.

Note: This rule will be applicable only if Sl.No. B13b is positive

Value at field Eviii is not equal to sl no B13b

Note: This rule will be applicable only if sl no B13b is positive

681 A In Schedule CG, Deductions claimed under respective section in STCG and LTCG should match with deduction
reported in Table D.
Deductions claimed under respective section in STCG and LTCG is not matching with Table D. (Eg: amount calimed u/s 54 in different fields is not matching with amount entered in field u/s 54 in table D”
682 A In Schedule CG, Col. E9 should be equal to Col. (1-2-3-4-6-7) If value at field E9 is not equal to the Col no (1-2-3-4-6-7-8)

Note : If negative, restrict to Zero.

683 A In Schedule CG, Table F Sl.No. 1 the breakup of all the quarters should be equal to the value from item 5vi of
schedule BFLA
In Schedule CG, Table F Sl. No. 1 the breakup of all the quarters is not equal to the value from item 5vi of schedule BFLA
684 A In Schedule CG, Table F Sl.No. 2 the breakup of all the quarters should be equal to the value from item 5vii of
schedule BFLA
In Schedule CG, Table F Sl. No. 2 the breakup of all the quarters is not equal to the value from item 5vii of schedule BFLA
685 A In Schedule CG, Table F Sl.No. 3 the breakup of all the quarters should be equal to the value from item 5viii of schedule BFLA In Schedule CG, Table F Sl. No. 3 the breakup of all the quarters is not equal to the value from item 5viii of schedule BFLA
686 A In Schedule CG, Table F Sl.No. 4 the breakup of all the quarters should be equal to the value from item 5ix of
schedule BFLA
In Schedule CG, Table F Sl. No. 4 the breakup of all the quarters is not equal to the value from item 5ix of schedule BFLA
687 A In Schedule CG, Table F Sl.No. 5 the breakup of all the quarters should be equal to the value from item 5x of
schedule BFLA
In Schedule CG, Table F Sl. No. 5 the breakup of all the quarters is not equal to the value from item 5x of schedule BFLA
688 A In Schedule CG, Table F Sl.No. 6 the breakup of all the quarters should be equal to the value from item 5xi of
schedule BFLA
In Schedule CG, Table F Sl. No. 6 the breakup of all the quarters is not equal to the value from item 5xi of schedule BFLA
689 A In Schedule CG, Table F Sl.No. 7 the breakup of all the quarters should be equal to the value from item 5xii of schedule BFLA In Schedule CG, Table F Sl. No. 7 the breakup of all the quarters is not equal to the value from item 5xii of schedule BFLA
690 A In Schedule Salary, Exempt allowance u/s 10(5)-Leave Travel concession/assistance received cannot be more than Salary as per section 17(1). In sl no.3 if the value of drop down “Sec 10(5)-Leave Travel concession/assistance” is more than the value of field “1a(a)” salary as per section 17(1)
691 A In Schedule Salary, Exempt allowance u/s 10(6)-Remuneration received as an official, by whatever name
called, of an embassy, high commission etc.” can not be more than Gross Salary
In sl no.3 if the value of drop down “Sec 10(6)-Remuneration received as an official, by whatever name called, of an embassy, high commission etc.” is more than the value of field “2” gross salary

 

692 A In Schedule Salary, 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 can not be more than Gross salary In sl no.3 if the value of drop down “Sec 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” is more than the value of field “2 ” gross salary

 

693 A In Schedule Salary, Exempt allowance u/s 10(10)-Death-cum- retirement gratuity received can not be
more than 20, 00, 000 if nature of employment is OTHER THAN “Central and State Government”.
If nature of employment is OTHER THAN Central and State Government

AND

In income details, sl no 3 if the value of drop down “Sec 10(10)-Death-cum-retirement gratuity received” is more than Rs. 20, 00, 000.

694 A In Schedule Salary, Exempt allowance u/s 10(10A)-Commuted value of pension received can not be more than Salary as
per section 17(1)
In Schedule Salary, sl no 3 if the value of drop down “Sec 10(10A)-Commuted value of pension received” is more than the value of field 1a(a) Salary as per Section 17(1)
695 A In Schedule Salary, Exempt allowance u/s 10(10AA)-Earned leave encashment can not be more than Salary as per section 17(1) Same cannot be more than Rs 3, 00, 000, employer category in none of the salary blocks is “Government” (category – D) In schedule Salary, sl no 3 if the value of drop down “Sec 10(10AA)-Earned leave encashment on retirement “is more than the value of field “Salary as per section 17(1)”
696 A In Schedule Salary, Exempt allowance u/s 10(10B)(ii)-Retrenchment Compensation received in respect of approved scheme can not exceed Rs.5, 00, 000 In schedule salary value mentioned at sr no.3 for dropdown 10(10B)(ii)-Retrenchment Compensation received in respect of approved scheme is more than Rs. 5, 00, 000
697 A In Schedule Salary, Exempt allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination of service can not exceed Rs. 5, 00, 000 In Schedule salary value mentioned at sr no.3 if the value of drop down “Claim of Sec 10(10C)-Amount received on voluntary retirement or termination of service Amount received/receivable on voluntary retirement or termination of service” is more than the value of Rs. 5, 00, 000.
698 A In Schedule Salary, exempt allowances in Section 10(10B)(i) OR Section 10(10B)(ii) OR Section 10(10C), only one can be claimed In Schedule salary value mentioned at sr no.3 if more than one drop down is selected from”Sec 10(10B) First proviso ” or “10(10B) Second proviso ” or “Sec 10(10C).”

Note: If more than one dropdown is selected but the values are zero then it should not get caught

699 A In Schedule Salary, 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) In Schedule Salary sl no.3 if the value of drop down “Sec 10(10CC)-Tax paid by employer on non-monetary perquisite” is more than the value of field “1b” perquisites as per section 17(2)
700 A In Schedule Salary, Exempt Allowance u/s 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than Salary as per section 17(1) In Schedule salary, Sl no3 if the value of drop down “Sec 10(13A)-Allowance to meet expenditure incurred on house rent” is more than the value of Salary as per Section 17(1)
701 A In Schedule Salary, Exempt allowance u/s 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 the value of Salary under “Other Allowance” & “Others” in Section 17(1) Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In Salary, Sl no 3 if the value of drop down “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” is more than the value of Salary under “Other Allowance” & “Others” in Section 17(1)
702 A In Schedule Salary, Exempt allowance u/s 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 the value of Salary under “Other Allowance” & “Others” in Section 17(1) Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and In Salary, Sl no 3 if the value of drop down “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” is more than the value of field Salary under “Other Allowance” & “Others” in Section 17(1)
703 A In Schedule Salary, Sl.No. 3 “exempt allowance” Same dropdown can be selected more than once In Schedule Salary, at field 3 “Exempt allowance” no dropdown can be selected more than once
704 A Relief u/s 89 can be claimed only out of Income from salary or family pension Relief u/s 89 cannot be greater than zero if Taxable income under the head salary at Sr. no. 6 in Schedule Salary is “Zero”/”Blank” or and in Schedule OS net income from family pension (.i.e family pension (at sr. no. ie) as reduced by deduction u/s. 57(iia) at Sr. no. 3a(ii)) is “Zero/Blank”
705 D Form 10E is required to be filed to claim Relief u/s 89. If in schedule B-TTI – Tax relief u/s. 89 is greater than zero and form 10E has not been filed
706 D If the “Total sales, Turnover or Gross Receipts” is more than Rs.50 Crore, then details regarding “Prescribed Payment Modes under section 269SU” should be provided in e-Filing Portal under “Compliance Module”. Trading revenue from operation in trading account>50crore
707 A If exempt allowance u/s 10(13A) is claimed, then deduction u/s 80GG cannot be claimed for the period for which income of the nature of 10(13A) is received. In Schedule Salary drop down in field exempt allowance is selected as 10(13A) and deduction in Schedule VI-A u/s. 80 GG (1n) is claimed more than Rs. 55000
708 D Form 10CCD is required to be filed within due date to claim deduction u/s 80QQB. if the value at 80QQB : field (w) of Part C -Deduction in Schedule VI-A is greater than ZERO and return has not been filed within due date or extended due date
709 D Form 10CCE is required to be filed within due date to claim deduction u/s 80RRB. if the value at 80RRB : field (x) of Part C -Deduction in Schedule VI-A is greater than ZERO and return has not been filed within due date or extended due date
710 D Amount can be reduced from schedule BP at Sl.No A4c i.e. Profit from activities
covered under rule 7A, 7B(1), 7B(1A) and 8 only if business code is selected as 1003, 1002, 1001 respectively
If none of the nature of business code selected as per schedule nature of business is 1003 & amount at sl. no A4c ” Rule 7A” of schedule BP is >0

or /And

If none of the nature of business code selected as per schedule nature of business is 1002 & amount at sl. no A4c” Rule 7B(1) or Rule 7B(1A)” of schedule BP is >0

or /And

If none of the nature of business code selected as per schedule nature of business is 1001 & amount at sl. no A4c” Rule 8″ of schedule BP

711 D Assessee cannot claim deduction u/s 10(10AA) more than the maximum limit of Rs 300000/- for employer category other than “Central and State Government” In Schedule S, employer category is other than “Central or State government” in all blocks

AND

TAN are is not mentioned in Schedule TDS1 as per the sheet “TANs_of_BSNL, MTNL, TRAI”

AND

If none of the employment categories is not
“Pensioner” in current AY and none of the employment categories is “Government” from the latest ITR available in CPC of immediate preceding AY and the deduction u/s 10(10AA) is more than Rs. 300000

712 A In schedule 112A, Value at Column no. 4, 5, 10 & 11 cannot be greater than zero in case drop down is selected as “After 31s January 2018” to question whether
shares are acquired on or before 31.01.2018
or after 31.01.2018?
In schedule 112A, Value at Column no.4 or 5 or 10 or 11

> zero and drop down at Column no. 1a is selected as “After 31s January 2018”.

713 A In schedule 115AD(1)(b)(iii), Value at Column no. 4, 5, 10 & 11 cannot be greater than zero in case drop down is selected as “After 31s January 2018” to question whether shares are acquired on or before 31.01.2018 or after 31.01.2018? In schedule 115AD(1)(b)(iii), Value at Column no. 4 or 5 or 10 or 11 > zero and drop down at Column no. 1a is selected as “After 31s January 2018”
714 A In Schedule DPM, Adjusted Written down value on the first day of previous year should be equal to the sum of

“Written down value on the first day of previous year (3)” and “Amount as adjusted on account of opting for taxation under section 115BAC (3a)”

Amount in 3b is not equal to sum of amount in 3 and 3a
715 A If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

then in schedule DPM, Amount as adjusted on account of opting for taxation under section 115BAC should not be more than zero

Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND in schedule DPM, Amount as adjusted on account of opting for taxation under section 115BAC at Sl.No. 3a is more than zero

716 A If Option Yes is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’ then in schedule DPM, Additional depreciation should not be more than zero
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND in schedule DPM, Additional depreciation in 12, 13 and 14 is more than zero

717 A In Schedule OS, Interest expenditure on dividend u/s 57(1) should not be more than 20% of Dividend income. System calculated Interest expenditure u/s 57(1) at Sl.No. 3c is more than 20% of the dividend income. Round off : + 1 or -1
718 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CYLA, loss under house property cannot be
allowed to set off at Sl. No. 2ii to 2xiii.
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC? And In schedule CYLA Sl. No. 2ii to 2xvii is more than Rs. zero
719 A In Schedule BFLA, Sl.No. 2xiv should be equal to Sl.No. 10(xiii) of CFL Schedule BFLA Sl no 2xiv should be equal to sl no 10(xiii) of CFL
720 A If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CFL, Sl. No. 5b Amount as adjusted on account of opting for taxation u/s 115BAC should not be more than zero Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, and In schedule CFL, Sl. No. 5b Amount as adjusted on account of opting for taxation u/s 115BAC is more than zero

 

721 A In Schedule CFL, SL. No. 5c should be equal to 5a – 5b In Schedule CFL, SL. No. 5c is not equal to 5a – 5b

Note : If 5a-5b is negative, kindly restrict the value of 5c to zero.

722 A If option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’

Interest on borrowed capital cannot be claimed for “Self-Occupied” house property.

Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and type of House property is selected as “SOP”, and value at field 1h, 2h….n… of Schedule HP is greater than zero.
723 A If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule UD, Sl. No. 3a Amount as adjusted on account of opting for taxation u/s 115BAC should not be more than zero Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, and In schedule UD, Sl. No. 3a Amount as adjusted on account of opting for taxation u/s 115BAC is more than zero
724 A 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 In schedule 80G, PAN already entered in anyone of the set of blocks (i.e 100%, 50%, with Qualifying limit, without Qualifying limit) and same PAN entered is in
any other block
725 A Once a proceeding is initiated u/s 148, 153A or 153C, no other return can be filed u/s 139 If return is being filed u/s 139 and if entry is available in e-proceedings table under section 148, 153A or 153C for original return for the selected AY
726 A Schedule 80D should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule 80D is filled
727 A Schedule 80G should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule 80G is filled
728 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?,

Entertainment allowance u/s 16(ii) cannot be claimed.

If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC? And Entertainment allowance u/s 16(ii) is more than zero.
729 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, Professional allowance u/s 16(iii) cannot be claimed. If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC? And Professional allowance u/s 16(iii) is more than zero.
730 A If ‘Are you opting for new tax regime u/s 115BAC?, Standard allowance u/s 16(ia) cannot be claimed. If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC? And standard allowance u/s 16(ia) is more than zero.
731 A If option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Deduction u/s 57(iia) cannot be claimed” If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and In schedule OS value at field 3aiii-Deduction u/s 57(iia) is more than “0”.
732 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CYLA, loss under head house property cannot be carry forwarded at Sl. No. 2xviii. If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC? and In schedule CYLA Sl. No. 2xviii cannot be more than Rs. Zero
733 A Schedule AMT should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule AMT is filled
734 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule Part B TTI, Sl.No. 1a to 1d should not be more than zero. If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and In Schedule Part B TTI, Sl.No. 1a to 1d is more than zero.
735 A In Schedule OS, Expenses / deductions (in case of other than family pension), shall be allowed only if income is offered in Sl.No. 1b, 1c, 1d and 1e (except Family pension). In Schedule OS, Expenses / deductions (in case of other than family pension) is more than zero and income offered in Sl.No. 1b, 1c, 1d and 1e (except Family pension is zero or null.
736 A In Schedule EI, If net agricultural income for the year exceeds Rs.5 lakh, details of each agriculture land should be filled. In Schedule EI, If net agricultural income at Sl.No. 2v is more than Rs.5 lakh and details are not provided in name of district, PIN code, Measurement of agricultural land in Acre, Whether the agricultural land is owned or held on lease and Whether the agricultural land is irrigated or rain-fed.
737 A Exempt allowance u/s 10(14)(ii) “Transport allowance granted to certain physically
handicapped assessee” cannot exceed Rs 38, 400
Exempt allowance under Section 10(14)(ii) – “Transport allowance granted to certain physically handicapped assessee” is more than Rs 38, 400
738 A If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then in Chapter VI-A, deduction u/s 80C, 80CCC, 80CCD(1) ,
80CCD(1B), 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGC, 80IA, 80IAB, 80IB, 80IBA, 80IC/IE, 80JJA, 80QQB, 80RRB, 80TTA, 80TTB, 80U cannot be claimed
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’

and In Schedule Chapter VI-A, Deduction at 1a, 1b, 1c, 1d, 1f, 1g, 1h, 1i, 1j, 1k, 1l, 1m, 1n, 1o, 2p, 2q, 2r, 2s, 2t, 2u, 2w, 2x, 3i, 3ii, 3iii is more than “0”

739 A If option “No” is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’, following allowances
cannot be claimed as exempt:• “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”
Option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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” is more than “0”

740 A If option “Yes” is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’, then following allowances cannot be claimed as exempt:”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”
Option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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” is more than “0”

741 A 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 cannot be claimed. Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than Zero
742 A Schedule 80-IA/IB/IC/IE should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule 80IA or 80IB or 80IC/IE is filled
743  

 

 

A

 

 

 

Amount of special income offered in schedule SI should be equal to amount offered in corresponding dropdown at Sl.No. 2e in schedule OS.

Note: If status in Part A general is Non- resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Yes” in case of non-resident .

If status in Part A general is Resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section irrespective of the TRC flag.

In schedule SI , Pass through Income Chargable u/s 115A(1)(a)(iiaa)’ Interest referred to in Proviso to section 194LC(1 ) ‘ is not equal to the amount entered at corresponding item of Sl. No. 2e of Schedule OS after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Y” in case of non-resident .

If status in Part A general is resident: Irrespective of the TRC flag , for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section

 

 

 

 

744 A If option “Yes” cannot be selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then date of filing form 10IE and acknowledgement number are mandatory Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND

date of filing of Form 10IE and Acknowledgement number is blank

745 A HUF is not eligible to disclose presumptive
income u/s 44ADA.
Status in Part A – General is selected as HUF and value at field 44ADA is greater than Zero.
746 A In Schedule P & L, Bad debts is claimed at Sl.No. 47(i), PAN or Aadhaar No. should be provided. In Schedule P & L, Bad debts is Sl.No. 47(i) is more than zero and PAN and Aadhaar No. is blank.
747 A If Option Yes is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’then in schedule DPM, depreciation in 45% block cannot be claimed as per Rule 5.
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND in schedule DPM, values under 45% is more than zero

748 A If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’then in schedule DPM, Additions during the year cannot be more than zero. Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ AND in schedule DPM, Additions during the year at Sl.No. 4(iv) & 7(iv) is more than zero.
749 A Schedule BP, sl no 24(e) should be minimum of Absolute value of total of negative values of “col 3 – col 2” of all fields in Schedule ESR Sl. No. 24(e) of schedule BP is less than ABSOLUTE value of sum of NEGATIVE values of Col. 3-2 for each section in Schedule ESR

(Note : First calculate dif of col 3 – col 2 for all sections. Take SUM of only “negative values”. If sl.no.24(e) is less than Absolute value of “this SUM” , then rule should trigger.)

750 A If Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

then in schedule BP, deduction u/s 35AD
cannot be claimed.

Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND

in schedule BP, deduction u/s 35AD at Sl.No. 48 is more than zero.

751 A If Option Yes is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’ then in schedule ESR at column 3, amount cannot be more than zero for section 35(1)(ii), 35(1)(iia), 35(1)(iii), 35(2AA) and 35(CCC).
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’

AND

in schedule ESR at column 3, amount is more than zero for section 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA) or 35(CCC).

752 A In Schedule CG , In case A1(aii) does not exceed 1.10 times A1(ai), value at A1(aiii) will be equal to A1(ai), or else value at A1(aiii) will be equal to A1(aii) In Schedule CG , In case A1(aii) does not exceed 1.10 times A1(ai), value at A1(aiii) will be equal to A1(ai), or else value at A1(aiii) will be equal to A1(aii)
753 A In Schedule CG , In case B1(aii) does not exceed 1.05 times B1(ai), value at B1(aiii) will be equal to B1(ai), or else value at B1(aiii) will be equal to B1(aii) In Schedule CG , In case B1(aii) does not exceed 1.10 times B1(ai), value at B1(aiii) will be equal to B1(ai), or else value at B1(aiii) will be equal to B1(aii)
754 A Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15, 000.

Note : Rounding off + 1 and -1 . Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’

If option No is selected for ‘Are you opting for new tax regime u/s 115BAC? And In schedule Income Details value at field 3aiii – Deduction u/s 57(iia) is more than 15, 000 or more than 1/3 rd. of value mentioned at field “family Pension”

Note : Rounding off + 1 and -1

755 A In Schedule OS, Depreciation, shall be allowed only if income is offered in Sl.No. 1c. In Schedule OS, Depreciation at Sl.No. 3b is more than zero and income offered in Sl.No. 1c is zero or null.
756 A Schedule 10AA should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule 10AA is filled
757 A Schedule RA should be blank if option Yes is selected for ‘Are you opting for new tax
regime u/s 115BAC ?’
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Schedule RA is filled
758  

A

 

In Schedule AMTC, values at column C and column D should not be more than zero if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and column C or/and column D is more than zero in Schedule AMTC.
759 A In Schedule Part B TTI, Sl.No. 3a + 3b should be equal to Sl.No.3. In Schedule Part B TTI, Sl.No. 3a + 3b is not equal to Sl.No.3.
760 A In Schedule P&L, Registration No. of goods carriage should not be repeated in
section 44AE.
In Schedule P&L, same Registration No. of goods carriage is mentioned more than once.
761 A In Schedule VIA Sl.No. 2 “Part C – Deduction in respect of certain incomes” should be
equal to total of Sl.No. p to Sl.No. x
In Schedule VIA Sl no 2 is not equal to total of sl no p to x

Note : Sl.no.2 cannot exceed the (ii5 of schedule BFLA- 36(i) of Sch BP -36(ii) of Sch BP – 36(iii) of Sch BP.

762 A In Schedule OS, value at system calculated value at 3c cannot be more than 20% of 1a If value at sl.no.3c system calculated value is > 20% of 1a in Schedule OS
763 A In Schedule UD, value at Sl.No. 4 cannot be more than Sl.No. 3- Sl.No.3a in any of the row If value in Sl.no.4 > (Sl.no.3 – sl.no.3a) in any of the row (including total), then restrict the rule
764 D In Schedule OS, value at system calculated value at 3c should not be allowed more than 20% of Dividend income included in total income without deduction under this
section.
System calculated Interest expenditure u/s 57(1) at Sl.No. 3c is more than zero.
765 A Schedule Salary should be blank if HUF is selected in status. Status is selected as HUF and Schedule salary is filled
766 A Relief u/s 89 cannot be claimed more than the tax on income chargeable under the head salary and net income from family
pension.
Sl.No. 6a is more than Taxable Income chargeable under the head salary + Net income from family pension (i.e. family pension as reduced by deduction u/s 57(iia)) /Total normal income * Tax at normal rate
767 A If Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ then in schedule BP, deduction u/s 32AD cannot be claimed. Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Sl.No. 28 is more than zero in schedule BP.
768 A In Schedule OS, value at Sl.No. 1a should be equal to 1ai + 1aii. In Schedule OS, value at sl.no.1a is not equal to 1ai + 1aii.
769 A In Schedule BP, value at Sl.No. 3d should be equal to 3d(i) + 3d(ii). In Schedule BP, value at Sl.No. 3d is not equal to 3d(i) + 3d(ii).
770 A In Schedule HP, in case of co-owned house property, Assessee PAN & Co-owners PAN cannot be same Assessee PAN & Co-owners PAN are same
771 A In Schedule BP, Income reduced from Row no A3d(i) “Dividend Income” and income offered under schedule OS should not be more than dividend income offered in Sl. No. 14(iii) of Part A-P&L In Schedule BP, A3d(i) > Sl. No. 14(iii)”dividend Income” claimed in Profit & loss account
772 A In Schedule UD, value at Sl.No.5 should be equal to Sl.No. 3- 3a – 4 If value in Sl.no.5 is not equal to (Sl.no.3 – sl.no.3a-Sl. No. 4 ) in any of the row
773 A In Schedule OS, Sl. No. 10 the quarterly break up of Dividend income taxable at DTAA rates should be equal to Dividend income
selected at Sl.No. 2f of Schedule OSNote: If status in Part A general is Non- resident, DTAA income shall be considered provided TRC flag is “Yes”.If status in Part A general is Resident,
DTAA income shall be considered irrespective of the TRC flag.
In Schedule OS, Sl. No. 10 the quartely break up of Dividend Income taxable at DTAA rates (i+ ii+ iii+ iv+ v) should be equal to dividend income selected at Sl. No. 2f in Schedule OS

Note: In schedule OS, For Non residents – DTAA income will be considered only if TRC flag is Yes at column number 7 of sl no 2f

774 A In Schedule BP, sum of values entered from 36(iv) to 36(vii) should match with sum of “Net profit” declared at Sl.No. 64(id) and 64(iid) in Sch P&L</h6% If in Schedule BP, sum of values entered from 36(iv) to 36(vii) is not equal to sum of “Net profit” declared at sl.no.64(id) and 64(iid) in Sch P&L
775 A In Schedule BP, sum of values entered from 36(iv) to 36(vii) should match with sum of values declared at Sl.No.4a(iv) to 4a(vii) If in Schedule BP, sum of values entered from 36(iv) to 36(vii) is not equal to sum of values declared at sl.no.4a(iv) to 4a(vii)

Pr. DGIT(Systems) or DGIT(Systems), as the case may be, is authorized to add or remove any rules above based on technical feasibility and same may be uploaded in e‐filing portal

**********

Annexure 2

Following fields of ITR should be tallied with corresponding amount mentioned in Tax Audit report i.e Form 3CA‐3CD/3CB‐3CD

Schedule Name in ITR Field Name in ITR Field in

ITR

Field in Form 3CD
Schedule OI Section 28
the items falling within the scope of section 28 Sr. No. 5(a) Form 3CD clause 16 (a)
The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned Sr. No.

5(b)

Form 3CD clause 16 (b)
escalation claims accepted during the previous year Sr. No. 5(c) Form 3CD clause 16 (c)
Any other item of income Sr. No. 5(d) Form 3CD clause 16 (d)
Section 36
Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or

dividend.[36(1)(ii)]

Sr. No. 6(c) Form 3CD clause 20(a)
Any amount of interest paid in respect of borrowed

capital[36(1)(iii)]

Sr. No. 6(d) Form 3CD clause 21(i)
Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] Sr. No. 6(k) Form 3CD clause 20(b) Sum of (1+ 2)as mentioned below:

1) If actual amount paid is within the due date of payment then difference of sum received from employees as redued by actual amount paid if the difference is positive and sum received from
employees is greater than ‘zero’

2) If amount is paid after due date of payment or due date of payment of date of payment is blank/ null/invalid then sum received from employees

Section 37
Expenditure of capital nature [37(1)] Sr. No. 7(a) Form 3CD, Clause 21 (a) “field Capital Expenditure”

Column “Amount”

Expenditure of personal nature;[37(1)] Sr. No. 7(b) Form 3CD, Clause 21 (a) “field Personal Expenditure” Column “Amount”
Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party;[37(2B)] Sr. No. 7(d) Form 3CD, Clause 21 (a) “field Advertisement expenditure..” column “Amount”
Expenditure by way of penalty or fine for violation of any law for the time being in force; Sr. No. 7(e) Form 3CD, Clause 21 (a) “field penalty or fine by violation of any law” column “Amount”
Any other penalty or fine; Sr. No. 7(f) Form 3CD, Clause 21 (a) “field any other Penalty or fine ” column “Amount”
Expenditure incurred for any purpose which is an offence or which is prohibited by law; Sr. No. 7(g) Form 3CD, Clause 21 (a) “Expenditure incurred for any purpose which is an offense or which is

prohibited by law ” column “Amount”

Amount of any liability of a contingent nature Sr. No. 7(i) From Form 3CD, Clause 21(g) “Particulars of any liability contingent in nature” colomn “Amount”
Section 40
Amount disallowable under section 40 (a)(i), on account of non-compliance with

provisions of Chapter XVII-B

Sr. No. 8A(a) Form 3CD, clause 21(b)(i) sum of 21(b)(i)(A) field “Disallowance ” and

21(b)(i)(B) field “amount of payment”

Amount disallowable under section 40(a)(ia) on account of non-compliance with the

provisions of Chapter XVII-B

Sr. No. 8A(b) 30% of Form 3CD, clause 21(b)(ii) sum of 21(b)(ii)(A) field “Disallowance ” and 21(b)(ii)(B) field “{(amount of tax deducted -amount of tax deposited) /Amount of tax deducted }*amount of payment”
Amount disallowable under section 40(a)(ib) on account of non-compliance with the

provisions of Chapter VIII of the Finance Act, 2016

Sr. No. 8A(c) Cause 21(b)(iii) sum of 21(b)(iii)(A) field “amount of payment ” and 21(b)(iii)(B) field “{(amount of tax deducted -amount of tax

deposited)/ Amount of tax deducted} *amount of payment”

Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Sr. No. 8A(d) Form 3CD, clause 21(b)(vii) field “Amount of payment”
Amount paid as wealth tax[40(a)(iia)] Sr. No. 8A(f) Form 3CD, clause 21(b)(v)
Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Sr. No. 8A(g) Form 3CD, clause 21(b)(vi)
Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/40(ba)] Sr. No. 8A(h) From Form 3CD, “Total of column “Amount

Inadmissible” as per sr no. 21(c) of form 3CD

Section 40A
Amount paid, otherwise than by account payee cheque or account payee bank draft or use of electronic clearing

system through a bank account or through such electronic

mode as may be prescribed, , disallowable under section 40A(3)

Sr. No. 9(b) Form 3CD, clause 21(d)(A) field ” Amount”
Provision for payment of gratuity[40A(7)] Sr. No. 9(c) Form 3CD, clause 21(e)
any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other

institution;[40A(9)]

Sr. No. 9(d) Form 3CD, clause 21(f)
Section 43B (Allowable)
Any sum in the nature of tax, duty, cess or fee under any law Sr.no

10(a)

Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at
Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees Sr.no

10(b)

Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(b) is selected
Any sum payable to an employee as bonus or commission for services rendered Sr.no 10(c) Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(c) is selected
Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment

corporation

Sr.no 10(d) Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(d) is selected
Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank Sr.no 10(e) Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(e) is selected
Any sum payable towards leave encashment Sr.no 10(f) Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(f) is selected
Any sum payable to the Indian Railways for the use of railway assets Sr.no 10(g) Form 3CD “Clause 26(A)(a)” Sum of figure mentioned at column “Amount” if clause 43B(g) is selected
Section 43B (Disallowable)
Any sum in the nature of tax, duty, cess or fee under any law Sr.no 11(a) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(a) is selected
Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees Sr.no 11(b) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(b) is selected
Any sum payable to an employee as bonus or commission for services rendered Sr.no 11(c) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(c) is selected
Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment

corporation

Sr.no 11(d) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(d) is selected
Any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non- deposit taking non-banking financial company, in

accordance with the terms and conditions of the agreement governing such loan or borrowing

Sr.no

11(da)

Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(da) is selected
any sum payable by the assessee as interest on any loan or borrowing from a scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank Sr.no 11(e) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(e) is selected
Any sum payable towards leave encashment Sr.no 11(f) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(f) is selected
Any sum payable to the Indian Railways for the use of railway assets Sr.no 11(g) Form 3CD “Clause 26(B)(b)” Sum of figure mentioned at column “Amount” if clause 43B(g) is selected
Any amount of profit chargeable to tax under section 41 Sr. No. 14 Form 3CD , Clause 25
Amount of expenditure disallowed u/s 14A Sr. No 16 Form 3CD clause 21(h)
Schedule BP Interest disallowable under section 23 of the Micro, Small and Medium Enterprises

Development Act, 2006

Sr. No 19 Form 3CD clause 22
Schedule ESR Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(1)(i)” Col. 2 of schedule ESR ,

Section 35(1)(i)

Clause 19 of form 3CD amount mentioned at Column “Amount debited to profit & loss account” in

“section 35(1)(i)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(1)(ii)” Col. 2 of schedule ESR ,

Section 35(1)(ii)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(1)(ii)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(1)(iia)” Col. 2 of schedule ESR ,

Section 35(1)(iia)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(1)(iia)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(1)(iii)” Col. 2 of schedule ESR ,

Section 35(1)(iii)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(1)(iii)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(1)(iv)” Col. 2 of schedule ESR ,

Section 35(1)(iv)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(1)(iv)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(2AA)” Col. 2 of schedule ESR ,

Section 35(2AA)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(2AA)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35(2AB)” Col. 2 of schedule ESR ,

Section 35(2AB)

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35(2AB)”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35CCC” Col. 2 of schedule ESR ,

Section 35CCC

Clause 19 of form 3CD amount mentioned at Column “Amount debited to profit & loss account” in

“section 35CCC”

Col 2 ” Amount, if any, debited to profit and loss account (2)” Section ” 35CCD” Col. 2 of schedule ESR ,

Section 35CCD

Clause 19 of form 3CD amount mentioned at

Column “Amount debited to profit & loss account” in

“section 35CCD”

Col 3 ” Amount of deduction allowable (3)” Section ” 35(1)(i)” Col. 3 of schedule ESR ,

Section 35(1)(i)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in “section 35(1)(i)”
 

Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35(1)(ii)”

 

Col. 3 of schedule ESR ,
Section 35(1)(ii)

 

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in
“section 35(1)(ii)”

Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35(1)(iia)” Col. 3 of schedule ESR ,

Section 35(1)(iia)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in

“section 35(1)(iia)”

Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35(1)(iii)” Col. 3 of schedule ESR ,

Section 35(1)(iii)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in “section 35(1)(iii)”
Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35(1)(iv)” Col. 3 of schedule ESR ,

Section 35(1)(iv)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in “section 35(1)(iv)”
Col 3 of ScheduleESR ” Amount of deduction allowable (3)” Section ” 35(2AA)” Col. 3 of schedule ESR ,

Section 35(2AA)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in

“section 35(2AA)”

Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35(2AB)” Col. 3 of schedule ESR ,

Section 35(2AB)

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in

“section 35(2AB)”

Col 3 of Schedule ESR ” Amount of deduction allowable (3)” Section ” 35CCC” Col. 3 of schedule ESR, Section 35CCC Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in “section 35CCC”
Col 3 of Schedule ESR “Amount of deduction allowable (3)” Section ” 35CCD” Col. 3 of schedule ESR ,

Section 35CCD

Clause 19 of form 3CD amount mentioned at Column “Amounts admissible as per the provisions of the Income-tax Act, 1961, and also fulfils the conditions, if any specified under the relevant other guidelines, circular, etc., issued in this behalf.” in

“section 35CCD”


Annexure 3

Note on calculation of “Eligible Interest expenditure” at sl.no.3c(ii) of Schedule OS

  • Amount of dividend which is included in the Temporary Total income* will be computed in below manner:
  • Take minimum of below :
    • Temporary calculated value at 3xiii of BFLA**
    • 1a of Schedule OS
    • Max(0, Temporary calculated values of Sl.no.14 – no.15 of Part BTI)
  • Minimum of above will be considered as “Amount of dividend income included in Total income” here after. Lets take this as “A”
  • Then system calculated value “Eligible amount of interest expenditure” will be lower of
    • “20% of “A” or
    • user enter value in field 3c.

*Temporary Total Income means the total income calculated without considering “Interest expenditure u/s 57(1)”.

** Temporary calculated value at 3xiii of BFLA means the Net OS income (3xiii of BFLA) calculated without considering “Interest expenditure u/s 57(1)”.

Annexure 4

Note on “How to provide Bifurcation of sl.no.1(i) OS dividend income other than 2(22)(e) and 1(ii) Dividend income u/s 2(22)(e) for 234C

> Above calculated “Eligible Interest Expenditure” will be allocated to Dividend in below sequence for 234C calculation :

    • First Allocate expenditure to “Dividend income u/s 2(22)( e)”
    • Balance if any, allocate to “Dividend income other than 2(22)(e ).

> After reducing the allocated expenditure from “Dividend income other than 2(22)(e )”, assessee will arrive “Net Dividend income other than 2(22)( e)”.

> Assessee has to provide the quarterly bifurcation of this “Net Dividend income other than 2(22)(e ) – DTAA portion of this dividend (subject to TRC and Resident condition) ” at no.10(i) of Schedule OS in the way beneficial to assessee.

> Also, assessee has to provide the quarterly beak up of “ DTAA dividend income which is reduced from “Net Dividend income other than 2(22)(e )” at no.10(iii) of Schedule OS.

Refer below example for clarification:

Eg : Dividend income u/s 2(22)( e) = 500

Dividend income Other than 2(22)( e) = 2500

Dividend income included in total income = 3000

Maximum Eligible Interest expenditure =600(20% of 3000)

After allocation of expenditure :

Net Dividend income u/s 2(22)( e) = 0 (500-500)

Net Dividend income Other than 2(22)( e) = 2400 (2500-(600-500))

So, assessee is required to show the quarterly bifurcation of this Rs.2400/- in Sl.no.10(i).

If assessee has DTAA of Rs.200 from above 1(i) Dividend income other than 2(22)(e) of Rs.2400, then, he is required to show the bifurcation of Rs.2400-200 = Rs.2200 in Sl.no.10(i) of Schedule OS.

Also, quarterly bifurcation of Rs.200 is required to disclose in sl.no.10(iii) “Dividend income chargeable under DTAA rates” in Schedule OS.

(# DTAA can be reduced only in case of “Resident” or “Non resident & TRC flag” is “Yes” )

Tax on Dividend income chargeable under DTAA :

Tax on “Dividend income chargeable under DTAA” will be calculated as below :

1. Multiply “DTAA Dividend” declared at no.2f in “Amount” column with “Applicable Rate” at col 10 for all the row in which section is selected as “56(1)(i) Dividend” is selected. DTAA tax for each row will be derived

2. Take the sum of all “DTAA tax” derived above and also take sum of “Dividend” income in 2f.

3. Calculate the Average rate of DTAA ie., Total DTAA tax / Total DTAA dividend.

4. For calculating 234C, use this “Average rate” for calculation of tax on DTAA Dividend.

Determining income for calculation of 234C :

For the purpose of calculation of 234C, Total income needs to be bifurcated as below :

> Income chargeable at normal rates on Quarterly basis (Refer note below)

    • 44AD/44ADA income
    • Dividend income other than 2(22)(e )
    • Short term capital gain income chargeable at normal rates

> Income chargeable at normal rates from Quarter 1

> Income chargeable at special rate from Quarter 1 other than 115BBE (from Sch SI)

> Income chargeable at special rate quarter wise

    • Long term capital gains income taxed @10% and 20% (from Sch CG table E)
    • Short term capital gain taxed @15% and 30% (from Sch CG table E)
    • OS Dividend DTAA income (from Sch OS SI. no.10(iii))
    • Capital Gain DTAA income (from Sch CG table E)

> Income chargeable u/s 115BBE (from Sch SI)

Note : Income chargeable at normal rates on Quarterly basis & From Quarter 1:

1. 44AD/44ADA income : lower of

a. “Total income chargeable at normal rates”

b. 44AD + 44ADA income declared in Schedule BP

2. Dividend income other than 2(22)(e) : Lower of

a. “Total income chargeable at normal rates” -“44AD+ 44ADA income”

b. Sum of Dividend income declared in all quarters of no.10(1) of Schedule OS

c. Net Other source income chargeable at normal rates from BFLA

3. Short term capital gain : Lower of

a. “Total income chargeable at normal rate” – “44AD+ 44ADA income” – “Dividend income other than 2(22)( e)”

b. Sum of STCG applicable rate income declared in all quarters at table E of Schedule CG

c. Net STCG applicable rate income from BFLA

4. Income chargeable at normal rates from Quarter 1 =

“Total income chargeable at normal rates” – (value calculated at 1 + 2 + 3 above)

Annexure 5

Calculation of 234C

1. For the “Income which is chargeable at normal rates*”, tax in each quarter will be calculated as below:

Quarterly income which is chargeable at normal rates * (Total Tax incl Surcharge & cess at normal rates) / (Total income chargeable at normal rates)

Note : 44AD & 44ADA income needs to be considered in Q4. “STCG App rate” and “Dividend income other than 2(22)( e)” has to be considered as per quarterly bifurcation in Schedule OS & Schedule CG.

2. For “Income chargeable at special rate from Quarter 1 other than 115BBE”, total tax incl surcharge on such income will be considered from Quarter 1.

3. For “Income chargeable u/s 115BBE”, total tax incl surcharge on such income will be considered from Quarter 1.

4. For “Income chargeable at special rate quarter wise”, tax in each quarter will be calculated as below :

a. for Capital gains :

Quarterly income which is chargeable at special rates * respective tax rate

b. for OS dividend DTAA income :

Quarterly income which is chargeable at special rates * Average rate (defined above)

After calculating tax for each quarter, 234C will be calculated by applying provisions of section i.e., interest @1% will be charged if advance tax paid is less than 15%, 45%, 75% and 100% for Quarter 1, Quarter 2, Quarter 3, Quarter 4 respectively subject to 80% condition mentioned in section.

Note : If “Dividend other than 2(22)( e) included in Total Income” determined above IS LESS THAN “Sum of quarterly bifurcation of Dividend declared in sl.no.10(i) of Schedule OS” given by assessee, then the above computed “dividend other than 2(22)(e) included in Total Income” shall be distributed among 5 quarters by giving preference to QTR 5(16 Mar to 31 Mar) to QTR 1 as it is more beneficial to assessee.

* Income which is chargeable at normal rates includes ESOP income

234C will be calculated on slabbed tax on income chargeable at normal rates after reducing deferred tax on ESOP income and adding tax on special rate incomes.

Annexure 6

Calculation of Surcharge

For the purpose of calculation of Surcharge, income is required to be bifurcated as below :

1. Income taxable u/s 115BBE ‐ Surcharge rate is 25%( from sch SI)

2. Income on which enhanced surcharge of 25% and 37% is applicable (Refer note below)

3. Income in which enhanced surcharge is not applicable. (Refer note below)

Income in which enhanced surcharge is not applicable:

> Capital gains taxable u/s 111A, 115AD and 112A ( from sch SI)

> Dividend income taxable u/s 115AD i.e., Income (being dividend) received by an FII in respect of securities (other than units referred to in section 115AB) ‐ chargeable u/s 115AD(1)(i) ( take from sch OS both normal and PTI)

> Dividend income included in total income chargeable at normal rates.

  • ( i.e, lower of
    • Total income chargeable at normal rates as per part BTI or
    • Dividend income at sl.no.1a ‐ 3c(ii) system calculated interest expenditure or
    • Net OS income chargeable at applicable rates in Sch BFLA)

Income on which enhanced surcharge of 25% and 37% is applicable :

Other than above income i.e., other special rate income and remaining normal rate income.

Surcharge will be at below rates :

> On 115BBE income, surcharge will be @25%

> On Other income as below :

    • If Total Income > 50L< 1Cr, surcharge will be @10%
    • If Total Income >1cr < 2Cr, surcharge will be @15%
    • If [Total Income after excluding above determined “Income in which enhanced surcharge is not applicable” ] > 2Cr <5Cr, surcharge will be @15% on “Income in which enhanced surcharge is not applicable” and 25% on “Income on which enhanced surcharge of 25% and 37% is applicable“
    • If [Total Income after excluding above determined “Income in which enhanced surcharge is not applicable” ] > 5Cr , surcharge will be @15% on “Income in which enhanced surcharge is not applicable” and 37% on “Income on which enhanced surcharge of 25% and 37% is applicable“
    • If [Total Income after excluding above determined “Income in which enhanced surcharge is not applicable” ] < 2Cr, then surcharge will be @15% on entire income except 115BBE income.
    • Note : For calculating of Marginal relief also, same method will be used and for calculation of cut off income, “Dividend income chargeable at normal rates” will be given priority within normal rate.

Calculation of Marginal Relief

Step 1. Tax and Surcharge will be computed on the total income.

Step 2. Tax and surcharge will be computed on the cut‐off income (50 Lakhs, 1 Crore, 2 Crores or 5 Crores, as the case maybe).

Step 3. Income in excess of the cut‐off income will be calculated as difference of total income and cut‐off income.

Step 4. Marginal relief will be calculated as difference of ‘tax and surcharge on total income’ and ‘tax and surcharge on cut‐off income plus income in excess of cut‐off income’ (1‐2+ 3).

Read Also:-

S. No. Particulars
1 Instructions for filling ITR-1 SAHAJ For A.Y. 2021-22 | F.Y. 2020-21
2 Instructions for filling out FORM ITR-2 For A.Y. 2021-22 | F.Y. 2020-21
3 Instructions for filling ITR-3 For A.Y. 2021-22 | F.Y. 2020-21 | Part I
4 Instructions for filling ITR-3 For A.Y. 2021-22 | F.Y. 2020-21 | Part II
5 Instructions for filling ITR-4 SUGAM for A.Y. 2021-22 | F.Y. 2020-21
6 Instructions for filling ITR-5 For A.Y. 2021-22 | F.Y. 2020-21
7 Instructions for filling ITR-6 For A.Y. 2021-22 | F.Y. 2020-21
8 Instructions for filling ITR-7 For A.Y. 2021-22 | F.Y. 2020-21

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