Instructions for filling ITR-3 For A.Y. 2021-22 | F.Y. 2020-21 | Part II

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

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

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

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

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

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

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.

‘N’

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

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

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.

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

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.

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

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

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.

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 )

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)

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)

Deduction is available only if 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.

Deduction is available
only if 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 ).

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

And

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

Deduction is available only 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

And

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

And

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

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

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).

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

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

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

And

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

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

Deduction is available only if 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”.

and

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

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

Deduction is available only if 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

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

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

Deduction is available only if 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

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

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

And

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

And

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

Note :Check only for individual status

Note :Check only for individual status

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 )

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

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

(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.)

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.

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

+

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

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.

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.

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.

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.]

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

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)

AND

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

(Total field Includes income from all House properties)

AND

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

0

@15% >0

AND

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

AND

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

AND

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

AND

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

AND

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

AND

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

AND

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

AND

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

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

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 )

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

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”.

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 )

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

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

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

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.

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.)

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

AND

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

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

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

“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.

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

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 )

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 )

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 )

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

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

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

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.

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”

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

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

equal to Sl.No. 64(i)(b) – 64(i)(c).

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

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

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

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

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

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.

AND

Details are not filled

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

AND

at least one row is not filled

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

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

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.

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

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

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

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

Note : round of for + 100 or -100.

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

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

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

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

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 )

– 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 ).

AND

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

and

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

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

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

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

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

Note: This validation to be checked if value at Sl. No. (i+ ii+ iii) is less than 50000

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

Note: This validation to be checked if value at Sl. No.(i+ ii) is less than 25000

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

Note: This validation to be checked if value at Sl. No. (i+ ii+ iii) is less than 50000

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

Note: This validation to be checked if value of Sl. No. (1a+ 1b+ 2a+ 2b) at is less than 100000

AND

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

AND

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

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

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

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

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?’

[(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

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

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

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 )

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

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

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.

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

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

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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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

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.

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

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.

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

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

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

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.

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

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.

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

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

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

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.

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

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.

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

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.

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

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

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

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.

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

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.

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

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

Note : If negative, restrict to Zero.

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.

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

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

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

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

“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)”

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

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

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

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

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