These instructions are guidelines to help the taxpayers for filling the particulars in Income-tax Return Form-4 for the Assessment Year 2020-21 relating to the Financial Year 2019-20. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.
1. Assessment Year for which this Return Form is applicable
This Return Form is applicable for Assessment Year 2020-21 only, i.e., it relates to income earned during the Financial Year 2019-20.
2. Who is eligible to use this Return Form
This Return Form is to be used by an individual or HUF, who is resident other than not ordinarily resident, or a Firm (other than LLP) which is a resident, whose total income for the assessment year 2020-21 does not exceed Rs.50 lakh and who has income under the following heads:-
(a) Income from business where such income is computed on presumptive basis under Section 44AD (i.e. Gross Turnover upto Rs. 2 crore) or Section 44AE (income from goods carriage upto ten vehicles); or
(b) Income from Profession where such income is computed on presumptive basis under Section 44ADA (i.e. Gross receipt upto Rs. 50 lakh); or
(c) Income from Salary/ Pension; or
(d) Income from One House Property; or
(e) Interest income and / or income from family pension taxable under Other Sources.
Note 1: The income computed on presumptive basis under sections 44AD or 44AE or 44ADA shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income-tax Act. However, person having loss after giving effect to proviso to sub-section 3 of Section 44AE shall file ITR5
Note 2: Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.
3. Who is not eligible to use this Return Form
A. This Return Form should not be used by a person who –
(a) is a Director in a company;
(b) has held any unlisted equity shares at any time during the previous year;
(c) has any asset (including financial interest in any entity) located outside India;
(d) has signing authority in any account located outside India; or
(e) has income from any source outside India.
B. This return form also cannot be used by a person who has any income of the following nature during the previous year:-
(a) Profits and gains from business and professions which is not required to be computed u/s 44AD, 44ADA or 44AE, such as income from speculative business, agency business, commission or brokerage income etc.;
(b) Capital gains;
(c) Income from more than one house property;
(d) Income under the head other sources which is of following nature:-
(i) winnings from lottery;
(ii) activity of owning and maintaining race horses;
(iii) income taxable at special rates under section 115BBDA or section 115BBE;
(e) Income to be apportioned in accordance with provisions of section 5A; or
(f) Agricultural income in excess of ₹5,000.
C. Further, this return form also cannot be used by a person who has any claims of loss/deductions/relief/tax credit etc. of the following nature:-
(a) any brought forward loss or loss to be carried forward under any head of income;
(b) loss under the head ‘Income from other sources’;
(c) any claim of relief under section 90, 90A or section 91;
(d) any claim of deduction under section 57, other than deduction under clause (iia) thereof (relating to family pension); or
(e) any claim of credit of tax deducted at source in the hands of any other person.
4. SUGAM form is not mandatory
Form ITR-4 (Sugam) is a simplified return form to be used by an assessee, at his option, if he is eligible to declare profits and gains from business and profession on presumptive basis under section 44AD, 44ADA or 44AE. However, in case the assessee keeps and maintains all books of accounts and other documents referred to in section 44AA, and also gets his accounts audited and obtains an audit report as per section 44AB, filling up the Form ITR-4 (Sugam) is not mandatory. In such a case, other regular return forms viz. ITR-3 or ITR-5, as applicable, should be used and not this Form.
5. Annexure-less Return Form
No document (including TDS Certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return.
6. Manner of filing and verification of this Return Form
This Return Form can be filed with the Income-tax Department in any of the following ways–
(A) electronically on the e-filing web portal of Income-tax Department (www.incometaxindiaefiling.gov.in) and verified in any one of the following manner –
(i) digitally signing the verification part, or
(ii) authenticating by way of electronic verification code (EVC), or
(iii) Aadhaar OTP, or
(iv) by sending duly signed paper Form ITR-V – Income Tax Return Verification Form by
post to CPC at the following address –
“Centralized Processing Centre,
Income Tax Department,
Bengaluru— 560500,
Karnataka”.
The Form ITR-V – Income Tax Return Verification Form should reach within 120 days from the date of e-filing the return.
The confirmation of the receipt of ITR-V at Centralized Processing Centre will be sent to the assessee on e-mail ID registered in the e-filing account.
(B) in paper form, at the designated offices of Income-tax Department, along with duly signed Form ITR-V. This mode of furnishing return is permissible only in case of super senior citizens (i.e. an individual of the age of 80 years or more at any time during the previous year).
7. Filling out the ITR V- Income Tax Return Verification Form
Where the Return Form is furnished in the manner mentioned at 6A(iv) above, the assessee should print out Form ITRV- Income Tax Return Verification Form. ITRV- Income Tax Return Verification Form, duly signed by the assessee then has to be sent by ordinary post or speed post only to Central, Processing Centre, Income Tax Department, Bengaluru- 560500 (Karnataka).
8. Obligation to file return
Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI-A is to be mentioned in Part
C. of this Return Form. The maximum amount which is not chargeable to income tax for Assessment Year 2020-21, in case of different categories, is as under:-
| Sr. No | Category | Amount (in rupees) |
| (i) | In case of an individual who is below the age of 60 years or a Hindu Undivided Family (HUF | 2,50,000 |
| (ii) | In case of an individual, being resident in India, who is of the age of 60 years or more at any time during the financial year 2019-20 but below the age of 80 years | 3,00,000
|
| (iii) | In case of an individual, being resident in India, who is of the age of 80 years or more at any time during the financial year 2019-20 | 5,00,000
|
In case of firms, every firm is required to furnish the return of income in this ITR Form, where profits or gains from business or profession are computed on presumptive basis under section 44AD, section 44ADA or section 44AE.
If a person whose total income before allowing deductions under Chapter VI-A of the Income-tax Act or deduction for capital gains (section 54 to 54GB), does not exceeds the maximum amount which is not chargeable to income-tax but fulfils one or more conditions mentioned below is obligated to furnish his return of income. In case of any doubt, please refer to relevant provisions of the Income-tax Act.
a) Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or more current accounts;
b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or any other person;
c) Incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity.
Item by Item Instructions to fill up the Return Form
Part-A – General Information
| Field No. | Field Name | Instruction |
| A1 | First Name | Enter the First Name as per PAN card |
| A2 | Middle Name | Enter the Middle Name as per PAN card |
| A3 | Last Name | Enter the Last Name as per PAN card |
| A4 | PAN | Enter the PAN as in PAN card |
| A5 | Date of Birth | Enter the Date of Birth as per the PAN card |
| A6 | Flat/ Door/ Block No. | Enter the Flat or House Number |
| A7 | Name of Premises/ Building / Village | Enter the name of the Premises or Building or Apartment or Village |
| A8 | Road/ Street/Post Office | Enter the name of the Post office or Road or Street in which the house is situated |
| A9 | Area/ Locality | Enter the name of area or locality in which the house is situated |
| A10 | Town/ City/ District | Enter the name of town or City or District in which the house is situated |
| A11 | State | Select the name of State from the dropdown |
| A12 | Country | Select the name of Country from the dropdown |
| A13 | PIN Code/ Zip Code | Enter the PIN Code/ Zip Code of the Post Office |
| A14 | Aadhaar Number (12 digits) / Aadhaar Enrolment Id (28 digits) | Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar Card. In case Aadhaar number has been applied for but not yet allotted, please enter the Aadhaar Enrolment number (28 digits). |
| A15 | Status | Please tick the applicable check box, indicating the status under which the return is being filed-
(a) Individual (b) Hindu Undivided Family (HUF) (c) Firm (other than Limited Liability Partnership) |
| A16 | Residential/Office Phone Number with STD code/ mobile No.1 | Enter the residential or office landline number with STD code, or enter PAN holder’s mobile number. This will be used for official communication with the PAN holder. |
| A17 | Mobile No.2 | Enter the mobile number of PAN holder or that of any other person, as an alternative number for communication. |
| A18 | Email Address (Self) | Enter the PAN holder’s email address. This will be used for official communication with the PAN holder. |
| Email Address-2 | Enter the Email Address of PAN holder or any other person, as an alternative email address for communication. | |
| A19 | Nature of Employment | In case of individuals, please tick the applicable check box-
(a) If you are a Central Government Employee, tick ‘Central Govt.’ (b) If you are a State Government Employee, tick ‘State Govt’ (c) If you are an employee of Public Sector Enterprise (whether Central or State Government), tick ‘ Public Sector Undertaking’ (d) If you are drawing pension, tick ‘Pensioners’ (e) If you are an employee of Private Sector concern, tick ‘Others’ (f) If you have income from Family Pension etc., tick ‘Not Applicable’ |
| A20 | Filed u/s | Please tick the applicable check box, indicating the section under which the return is being filed –
(a) If filed voluntarily on or before the due date, tick ‘139(1)’ (b) If filed voluntarily after the due date, tick ‘139(4)’ (c) If this is a revised return, tick ‘139(5)’ (d) If filed in pursuance to an order under section 119(2)(b) condoning the delay, tick ‘119(2)(b)’ |
| Or Filed in response to notice u/s | In case the return is being filed in response to a statutory notice, please tick the applicable check box –
(a) If filed in response to a notice under section 139(9), tick ‘139(9)’ (b) If filed in response to notice under section 142(1), tick (c) If filed in response to notice under section 148, tick ‘148’ (d) If filed in response to notice under section 153A, tick ‘153A’ (e) If filed in response to notice under section 153C, tick ‘153C’. |
|
| A21 | If revised/defective, enter Receipt No. and Date of filing original return | If this is a revised return, or a return being filed in response to notice under section 139(9), please enter the acknowledgement number and date of filing of the original return. |
| A22 | If filed in response to notice u/s 139(9)/142(1)/148/ 153A/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order | In case the return is being filed in response to a statutory notice, or in pursuance to an order under section 119(2)(b) condoning the delay, please enter the Unique number/ Document Identification Number (DIN) and date of the relevant statutory Notice or condonation order. |
| A23 | Are you filing return of income under seventh proviso to section 139(1) but otherwise not required to furnish return of income?– (Not applicable in case of Firm) – (Tick) 0 Yes 0 No If yes, please furnish following information[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] |
In case the return is being filed due to any one or all of the below conditions are applicable then tick ‘Yes’
a) Amount or aggregate of amount exceeding Rs. 1 Crore in one or more current accounts b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person c) incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity |
| Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) |
Please tick ‘Yes’ in case an amount / aggregate amount
exceeding Rs.1 Crores is deposited in one or more current account during the period 1 April 2019 to 31 March 2020, else tick ‘No’. Please enter amount / aggregate amount deposited if ‘Yes’ is ticked. |
|
| Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No) | Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate amount exceeding 2 lakhs for travel to a foreign country for self or for any other person, else tick ‘No’
Please enter amount/ aggregate amount of expenditure if ‘Yes’ is ticked |
|
| Have you incurred expenditure of amount or aggregate ofamount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) |
Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate amount exceeding Rs.1 lakh on consumption of electricity during the period 1 April 2019 to 31 March 2020, else tick ‘No’
Please enter amount/ aggregate amount of expenditure if ‘Yes’ is ticked |
|
| A24 | Whether this return is being filed by a representative assessee | Please tick the applicable check box. In case the return is being a filed by representative assessee, please furnish the following information:-
(a) Name of the representative (b) Capacity of the representative (select from drop down list) (c) Address of the representative (d) PAN of the representative |
Part B – Gross Total Income
| Field No. | Field Name | Instruction |
| Income from salary/pension | ||
| B1 | Income from Business & Profession | In this field, please enter the aggregate of Income chargeable under Business or Profession, as appearing in item No. E8 of Schedule BP. |
| B2(i) | Gross Salary | This is an auto-populated field representing aggregate of the amounts entered at fields (ia), (ib) and (ic) below. |
| B2(i)(a) | Salary as per section 17(1) | Please enter the Salary as per Part B of Form 16 |
| B2(i)(b) | Value of perquisites as per section 17(2) | Please enter the Value of perquisites as per Part B of Form 16 |
| B2(i)(c) | Profits in lieu of salary as per section 17(3) | Please enter the Profits in lieu of salary as per Part B of Form 16 |
| B2(ii) | Less allowances to the extent exempt u/s 10 [Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)] | Please select the allowances from the drop down (as per list) and enter the amount which is exempt.
In case multiple allowances are claimed as exempt, please enter details of each allowance as separate line item. |
| List of allowances (to be provided in drop down) | Sec 10(5)- Leave Travel concession/assistance | |
| Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc. | ||
| Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outside India | ||
| Sec 10(10)- Death–cum-retirement gratuity received | ||
| Sec 10(10A)- Commuted value of pension received | ||
| Sec 10(10AA)- Earned leave encashment on retirement Note: If category of employer is other than “Central or State Government” deduction u/s. 10(10AA) shall be restricted to Rs. 3 Lakh | ||
| Sec 10(10B) First proviso – Compensation limit notified by CG in the official Gazette | ||
| Sec 10(10B) Second Proviso-Compensation under scheme approved by the Central Government | ||
| Sec 10(10C)- Amount received/receivable on voluntary retirement or termination of service | ||
| Sec 10(10CC)- Tax paid by employer on non-monetary perquisite | ||
| 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 fully, 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. |
||
| Any Other – In case of any other allowances enter the details in a text box provided. | ||
| B2(iii) | Net Salary (i – ii) | This is an auto-populated field representing the net amount, after deducting the exempt allowances [B2(ii)] from the Gross Salary [B2(i)] |
| B2(iv) | Deductions u/s 16 (iva + ivb + ivc) | This is an auto-populated field representing aggregate of the amounts entered at fields (iva), (ivb) and (ivc) below. |
| B2(iv)(a) | Standard Deduction u/s 16(ia) | This is an auto-populated field as lower of B2(iii) or Rs 50,000. |
| B2(iv)(b) | Entertainment allowance u/s 16(ii) | Please enter the amount of Entertainment allowance admissible as deduction u/s 16(ii) (as per Part B of Form 16) |
| B2(iv)(c) | Professional tax u/s 16(iii) | Please enter the amount of Professional tax paid which is admissible as deduction u/s 16(iii) (as per Part B of Form 16) |
| B2(v) | Income chargeable under the Head ‘Salaries’ (iii – iv) | This is an auto-populated field representing the net amount, after claiming deductions under section 16 [B2(iv)] against the Net Salary [B2(iii)] |
| Income from house property | ||
| B3 | Type of House Property | Please tick the applicable check box, indicating the usage of the house property during the previous year-
(a) If the house property consist of a house, or part of a house, which is self-occupied, or treated as self-occupied u/s 23(2), tick ‘Self-Occupied’ (b) If the house property, or part thereof, was actually let out during whole or part of the year, tick ‘Let Out’ (c) If the house property, or part thereof, is deemed to be let out u/s 23(4), tick ‘Deemed Let Out’ |
| B3(i) | Gross rent received/ receivable/ lettable value during the year | If the house property is actually let out, please enter the amount of actual rent received or receivable in respect of the property during the year. Otherwise, enter the amount for which the property might reasonably be expected to be let out during the year. |
| B3(ii) | Tax paid to local authorities | Please enter the amount of tax on house property which has been actually paid during the year, to local authorities such as municipal taxes paid etc. |
| B3(iii) | Annual Value (i – ii) | This is an auto-populated field representing the amount of Gross rent [B3(i)] as reduced by Tax paid to local authorities [B3(ii)]. |
| B3(iv) | 30% of Annual Value | Please enter 30% of Annual Value so arrived at. |
| B3(v) | Interest payable on borrowed capital | In case the property has been acquired/constructed/repaired/ renewed/reconstructed with borrowed capital, please enter the actual amount of interest payable on such borrowed capital.
In case the house property is ‘self-occupied’ as per provisions of section 23(2), the amount of interest payable on borrowed capital shall be restricted to Rs. 2 lakh or 30 thousand, as the case may be. |
| B3(vi) | Arrears/Unrealized Rent received during the year Less 30% | In case arrears of rent have been received, or unrealised rent has been realised subsequently from a tenant in respect of the house property, during the year, please enter the amount of arrears/ unrealized rent so received, after reducing a sum equal to 30% of the arrears/unrealised rent. |
| B3(vii) | Income chargeable under the head ‘House Property’ (iii – iv – v) + vi (If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR – 3/5. | This is an auto-populated field which represents the income chargeable under the head ‘House Property’. The same is computed as Annual Value [B3(iii)] less Standard deduction [B3(iv)] less Interest payable on borrowed capital [B3(v)], including the arrears/unrealized rent, if any [B3(vi)].
If the net computation under the head ‘House Property’ is a loss, the same can be set-off against income under any other head, only to the extent such loss does not exceed Rs. 2 lakh. In case loss under house property exceeds Rs.2 lakh, and the remaining loss is required to be carried forward, other regular ITR Form should be used and not the Form |
| ITR-4 (Sugam). | ||
| Income from other Sources | ||
| B4 | Income from other Sources | Please select the nature of income from the drop down (as per list given below) and enter the amount of income.
In case multiple items of income are to be reported, please enter details of each income as separate line item. List of category of income:- |
| (a) Interest from Savings Bank Account
(b) Interest from Deposit (Bank/Post Office/ Cooperative Society) (c) Interest from Income Tax Refund (d) Family pension (e) Any Other – In case of any other interest income enter the details in a text box provided. |
||
| Less: Deduction u/s 57(iia) (In case of family pension only) | In case you have reported family pension as one of the sources of income in the above column, please enter the amount of deduction admissible as per section 57(iia) [i.e. 1/3 of the amount of family pension received, or rupees fifteen thousand, whichever is less]. | |
| B5 | Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, please use ITR -3/5. |
This is an auto-populated field which represents the
aggregate of ‘Income from Salary’ [B2(v)],‘House |
Part C – Deductions and taxable total income
| In this part, please provide the details of deduction under Chapter VI-A claimed and computation of taxable total income during the year- | |
| Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020# for the purpose of claiming any deduction under Part B of Chapter VIA? [Yes/No]
(If yes, please fill schedule DI) |
In case any investments/ deposit/ payments with respect to deductions under section 80C to 80GGC is made between 01.04.2020 to 30.06.2020# for claiming deduction in previous year 2019-20 then tick ‘Yes’ and fill schedule DI, else tick ‘No’.
# – Time-limit relaxed to 31.07.2020 as per The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 |
–
| Column No. |
Section | Nature of deduction | Instruction |
| C1 | 80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. |
Please enter the amount paid or deposited towards life insurance premium, contribution to any Provident Fund set
up by the Government, employees contribution to a National Savings Certificates, tuition fees, payment or construction of a residential house and other similar The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs.1,50,000. |
| C2 | 80CCC | Deduction in respect of contribution to certain Pension Funds | Please enter the amount paid towards any annuity plan of LIC or any other insurer for receiving pension from the pension fund, which is eligible for deduction under section 80CCC.
The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000. |
| C3 | 80CCD(1) | Deduction in respect of contribution to pension scheme of Central Government | Please enter the total amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1) of section 80CCD.
The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000. The amount eligible is subject to maximum limit of 10% of salary In case income there is no income from salary, then amount eligible is subject to maximum limit of 20% of Gross Total Income. |
| C4 | 80CCD(1B) | Deduction in respect of contribution to pension scheme of Central Government | Please enter the amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1B) of section 80CCD.
The amount eligible under this sub-section is subject to a maximum limit of Rs. 50,000 and further condition that no claim should have been made under sub-section (1) in respect of the same amount. |
| C5 | 80CCD(2) | Deduction in respect of contribution of employer to pension scheme of Central Government |
Please enter the amount of employer’s contribution paid during the year to your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (2) of section 80CCD.
The amount eligible is subject to maximum limit of 10% of |
| salary in case the nature of employment selected is other than ‘ Central Govt.’
In case the nature of employment selected is ‘ Central Govt’ then amount eligible is subject to maximum limit of 14% of salary. |
|||
| C6 | 80D | Deduction in respect of health insurance premia |
This field will be auto-populated from schedule 80D. Please fill schedule 80D for claiming the deduction. |
| C7 | 80DD | Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
Please enter the details of expenditure actually incurred for
medical treatment, training and rehabilitation of a dependent person with disability by selecting the 1. Dependent person with disability 2. Dependent person with severe disability The amount eligible for deduction is subject to maximum limit of ₹ 75,000, in case of dependent person with disability, and ₹ 1,25,000 in case of dependent person with severe disability. |
| C8 | 80DDB | Deduction in respect of medical treatment etc. | Please enter the details of expenditure actually incurred on medical treatment of specified diseases for self, dependent or a member of HUF. Please select the appropriate options from the drop down menu and enter relevant amount.
1. Self or Dependent 2. Senior Citizen – Self or Dependent The amount eligible for deduction is subject to a maximum limit of ₹ 40,000 during the year. However, in case of senior citizen the applicable limit is ₹1,00,000. |
| C9 | 80E | Deduction in respect of interest on loan taken for higher education |
Please enter the amount paid during the year by way of interest on loan taken from any financial institution or approved charitable institution for the purpose of pursuing higher education of self or relative which is eligible for deduction u/s 80E. |
| C10 | 80EE | Deduction in respect of interest on loan taken for residential house property | Please enter the amount paid during the year by way of interest on loan taken from any financial institution for the purposes of acquisition of a residential property, which is eligible for deduction u/s 80EE.
The amount eligible for deduction is subject to a maximum limit of ₹ 50,000 during the year and further conditions specified in sub-section (3) of section 80EE. |
| C11 | 80EEA | Deduction in respect of interest on loan taken for certain house property |
Please enter the amount paid during the year by way of interest on loan taken from any financial institution during the period 1 April 2019 to 31 March 2020 for the purpose of acquisition of a residential house property, which is eligible for deduction u/s 80EEA. |
| The amount eligible for deduction is subject to maximum limit of ₹150,000 paid during the year and further conditions specified in sub-section (3) of section 80EEA.
In case deduction u/s 80EE is claimed, deduction u/s 80EEA shall not be allowed. |
|||
| C12 | 80EEB | Deduction in respect of purchase of electric vehicle. | Please enter the amount paid during the year by way of interest on loan taken for purchase of electric vehicle from any financial institution during the period 1 April 2019 to 31 March 2023 which is eligible for deduction u/s 80EEB.
The amount eligible for deduction is subject to maximum limit of ₹150,000 paid during the year. |
| C13 | 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. |
Please enter the amount of donations made during the year to charitable institutions or specified funds. Please fill up details of donations in Schedule 80G. |
| C14 | 80GG | Deduction in respect of rents paid | Please enter the amount paid during the year towards rent
in respect of any furnished/ unfurnished residential The amount eligible for deduction is subject to a maximum limit of ₹60,000 during the year and further conditions specified therein. Please fill form 10BA. |
| C15 | 80GGC | Deduction in respect of contributions given by any person to Political parties |
Please enter the amount of contribution made to a Political party or an electoral trust during the year which is eligible for deduction u/s 80GGC.
This deduction is not admissible for any sum contributed by way of cash. |
| C16 | 80TTA | Deduction in respect of interest on deposits in savings account |
Please enter the amount of income by way of interest on deposits in savings account(s) with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTA.
The amount eligible for deduction u/s 80TTA is subject to a maximum limit of ₹ 10,000 during the year. |
| C17 | 80TTB | Deduction in respect of interest on deposits in case of senior citizens |
This deduction can be claimed only by a senior citizen. If you are a senior citizen, please enter the amount of income by way of interest on deposits with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTB.
The amount eligible for deduction u/s 80TTB is subject to a maximum limit of ₹ 50,000 during the year. |
| C18 | 80U | Deduction in case of a person with disability | This deduction can be claimed only by a resident individual who is certified by the medical authority to be a person with disability.
If you are a person with disability, please enter the amount eligible for deduction by selecting the appropriate options: 1. Self with Disability – ₹ 75,000 2. Self with Severe disability – ₹ 1,25,000 |
| C19 | Total Deductions | Please enter the aggregate amount of deductions claimed under Chapter VI-A. | |
| C20 | Taxable Total Income |
Part –D – Tax Computation and Tax Status
| Field No. | Field Name | Instruction |
| D1 | Tax payable on total income | Please compute the amount of tax payable on Total Income as per the tax computation table given below. |
| D2 | Rebate u/s 87A | If you are a resident individual, whose total income does not exceed ₹ 5,00,000, you can claim rebate of income-tax u/s 87A, of an amount equal to income-tax payable or ₹ 12,500, whichever is less. |
| D3 | Tax payable after Rebate | Please enter the tax payable after claiming rebate (D1 – D2). |
| D4 | Health and Education Cess @4% | Please compute health and education cess @4% of the tax after rebate. (i.e. 4% of D3) |
| D5 | Total Tax & Cess | Please enter the sum of tax after rebate and health & education cess. (D3 + D4) |
| D6 | Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) | Please enter the amount of tax relief admissible u/s 89, computed as per Form 10E or as mentioned in Part B of Form 16, in respect of arrears or advances of salary received during the year. |
| D7 | Balance Tax After Relief | Please enter the difference of amount between Total Tax & cess and Relief u/s 89. |
| D8 | Interest u/s 234A | Please compute the amount of interest payable for delay in filing return of income, if any, as per provisions of section
234A. |
| D9 | Interest u/s 234B | Please compute the amount of interest payable for short-payment of advance tax, if any, as per provisions of section 234B. |
| D10 | Interest u/s 234C | Please compute the amount of interest payable for deferred payment of advance tax as per provisions of section 234C. |
| D11 | Fee u/s 234F | Please enter the amount of fees payable for delay in filing return of income as per section 234F. |
| D12 | Total Tax, Fee and Interest | Please compute the total sum payable towards tax, fee and interest after claiming relief. (D7+D8+D9+D10+D11) |
| D13 | Total Advance Tax Paid | Please enter the amount of Advance Tax paid during the year. Please fill up details of challan etc. in Schedule-IT. |
| D14 | Total Self-Assessment Tax Paid | Please enter the amount of self-assessment Tax paid. Please fill up details of challan etc. in Schedule-IT. |
| D15 | Total TDS Claimed | Please enter the total amount of TDS claimed. Please fill up details of tax deducted at source in Schedule TDS-1 (in case of salary) or in Schedule TDS-2 (in case of other payments) as applicable. |
| D16 | Total TCS Claimed | Please enter total amount of TCS claimed. Please fill up details of tax collected at source in Schedule TCS. |
| D17 | Total Taxes Paid | This is an auto-populated field, which represents aggregate of taxes paid during the year, by way of advance tax, self-assessment tax, TDS and TCS. (D13+D14+D15+D16) |
| D18 | Amount payable (D12–D17) (if D12 > D17) | Please compute the net amount payable, if any, after
claiming credit of taxes paid (D12 – D17) |
| D19 | Refund (D17 – D12) (if D17 > D12) | Please compute the net amount refundable, if any, after claiming credit of taxes paid (D17 – D12). |
| D20 | Exempt income (For reporting Purposes)
(If agricultural income is more than Rs.5,000/-, use ITR 3/5) |
Please provide the details of incomes which are claimed exempt from taxation by selecting the appropriate option from the drop down. If multiple items of income are to be reported as exempt, please provide details of each income as separate line item.
Please also note that the maximum amount of agriculture income that can be reported in Form ITR-4 is upto Rs.5,000. If you are having agriculture income exceeding Rs.5,000, please use other regular ITR Forms. |
| List of other types of exempt income (drop down to be provided) | Agriculture Income (less than equal to Rs. 5000) | |
| Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster. | ||
| Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D) | ||
| Sec 10(11)- Statutory Provident Fund received | ||
| Sec 10(12)- Recognized Provident Fund received | ||
| Sec 10(13)- Approved superannuation fund received | ||
| Sec 10(16)- Scholarships granted to meet the cost of education | ||
| Sec 10(17)- Allowance MP/ MLA/ MLC | ||
| Sec 10(17A)- Award instituted by Government | ||
| Sec 10(18)- Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award | ||
| Defense Medical Disability Pension | ||
| Sec 10(19)- Armed Forces Family pension in case of death during operational duty | ||
| Sec 10(26)- Any income as referred to in section 10(26) | ||
| Sec 10(26AAA)- Any income as referred to in section 10(26AAA) | ||
| Sec 10(34)- (Exempted Dividend Income) | ||
| Any Other- In case of any other exempt income enter the details in a text box provided. | ||
| D21 | Details of Bank Accounts held in India at any time during the previous year | Please provide the details of all the savings/current accounts held by you at any time in India during the previous year. It is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account/accounts in which you would like to get your refund credited irrespective of whether you have refund or not. The account number given should be as per Core Banking Solution (CBS) system of the bank. |
| IFS Code of the bank | Please enter the IFS Code of the Bank (11 digits) | |
| Name of the Bank | Please enter name of the Bank | |
| Account Number | Please enter account number of the Bank |
Schedule BP – Details of Income from Business or Profession
Presumptive business income u/s 44AD
Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. Please note that the scheme of presumptive business income u/s 44AD is not applicable for persons carrying on professions as referred to in Section 44AA, or earning income in the nature of commission or brokerage or carrying on any agency business. In such cases, it is mandatory to maintain books of accounts as required u/s 44AA and return of income should be filed in regular Form ITR-3 or ITR-5, as applicable.
| Field No. | Field Name | Instruction |
| E1 | Gross Turnover or Gross Receipts:- | |
| E1(a) | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date | Please enter the amount of turnover realized through account payee cheque or account payee bank draft or bank electronic clearing system or prescribed electronic modes during the previous year or before the due date for filing return u/s 139(1). |
| E1(b) | Any other mode | Please enter the amount of turnover realized through any other mode (cash). |
| E2 | Presumptive Income under section 44AD:- | |
| E2(a) | 6% of E1a or the amount claimed to have been earned, whichever is higher | Please enter the presumptive income in respect of the turnover realised through account payee cheque etc.
mentioned at E1a. The presumptive income is to be |
| E2(b) | 8% of E1b or the amount claimed to have been earned, whichever is higher | Please enter the presumptive income in respect of the turnover realised through other modes (cash) etc. as mentioned at E1b. The Presumptive income is to be computed @8% of Turnover mentioned at E1b, or the actual amount claimed to have been earned, whichever is higher. |
| E2(c) | Total | This is an auto-populated field which represents the total amount of presumptive income declared u/s 44AD [E2(a) + E2(b)]. |
| Note:- | In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| Presumptive professional income u/s 44ADA | ||
| Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. | ||
| E3 | Gross Receipts | Please enter total gross receipts during the previous year from professions referred to in section 44AA (legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration or any other notified profession). In case the total gross receipts from the eligible profession exceeds Rs.50 Lakh, please fill up regular ITR Form-3 or Form-5, as applicable. |
| E4 | Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher |
Please enter the presumptive income in respect of the total gross receipts from the eligible professions. The presumptive income is to be computed @50% of the total gross receipts mentioned at E3, or the actual amount claimed to have been earned, whichever is higher. |
| Note:- | In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| Presumptive income from goods carriages u/s 44AE | ||
| Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. | ||
| Table | Please provide the details of each goods carriage, period for which used during the year and presumptive income therefrom. Add rows as necessary. | |
| Col. 1 | Registration No. | Please enter registration number of each goods carriage used during the previous year. |
| Col. 2 | Whether owned/ leased/ hired | Please select whether the vehicle is “Owned”/ “Leased”/”Hired”. |
| Col. 3 | Tonnage capacity | Please enter tonnage capacity of the goods carriage in metric ton. |
| Col. 4 | Number of months | Please enter months for which goods carriage was owned/leased /hired by assessee during the previous year. |
| Col. 5 | Presumptive income u/s 44AE | Please enter the presumptive income from each goods carriage u/s 44AE during the previous year. The presumptive income is to be computed @Rs.1,000 per ton per month for heavy goods vehicle (i.e. tonnage exceeding 12 Metric Ton) and @Rs.7,500 per month for other than heavy goods vehicle, or the actual amount claimed to have been earned, whichever is higher. |
| E5 | Presumptive Income from Goods Carriage u/s 44AE | This is an auto-populated field which represents the aggregate of presumptive incomes from business of plying, hiring or leasing goods carriages u/s 44AE. This is the total of amounts entered in column 5 of the table in respect of each goods carriage. |
| E6 | Salary and interest paid to the partners | If you are a partnership firm (other than LLP) having income u/s 44AE, please enter the amount of salary and interest paid to the partners, to extent admissible as per Section 40(b). |
| E7 | Presumptive Income u/s 44AE | This is an auto-populated field which represents the presumptive income under Section 44AE, net of deduction on account of salary and interest paid to partners. [E5 – E6] |
| Note:- | In case the actual amount claimed to have been earned from goods carriage is less than the presumptive income prescribed u/s 44AE, or the number of vehicles owned at any time during the year exceeds ten, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| E8 | Income chargeable under Business or Profession | This is an auto-populated field which represents the aggregate of incomes chargeable under the head Business or Profession. [E2(c) + E4 + E7] |
| Information regarding Turnover/Gross Receipt reported for GST | ||
| Please provide the details of all GSTIN No. registered and respective amounts of annual value of outward supplies reported against each GSTIN. Add rows as necessary. | ||
| E9 | GSTIN No(s). | Please enter the GSTIN No. |
| E10 | Annual value of outward supplies as per the GST returns filed | Please enter the total annual value of outward supplies reported against each GSTIN No. separately based on the monthly GST returns. |
| Financial Particulars of the Business | ||
| Please furnish the information below as on 31st day of March, 2020. The information sought at columns E15, E19, E20 and E22 is mandatory. The information sought at other columns should be furnished, if available. | ||
| E11 | Partners/ Members own capital | Please enter Partners/ Members own capital |
| E12 | Secured loans | Please enter total of secured loans |
| E13 | Unsecured loans | Please enter total of unsecured loans |
| E14 | Advances | Please enter aggregate of trade advances received |
| E15 | Sundry creditors | Please enter total amount of sundry creditors |
| E16 | Other liabilities | Please enter total of other liabilities (not specifically mentioned at E11 to E15 above) |
| E17 | Total capital and liabilities | Please enter total of capital and liabilities (E11 + E12 + E13 + E14 + E15 + E16) |
| E18 | Fixed assets | Please enter written down value of fixed assets |
| E19 | Inventories | Please enter closing value of stock-in-trade |
| E20 | Sundry debtors | Please enter the total of sundry debtors |
| E21 | Balance with banks | Please enter the aggregate of bank balances |
| E22 | Cash-in-hand | Please enter cash-in-hand |
| E23 | Loans and advances | Please enter aggregate of loans and advances given |
| E24 | Other assets | Please enter aggregate of other assets (not specifically mentioned at E18 to E23 above) |
| E25 | Total assets | Please enter total of all assets (E18 + E19 + E20 + E21 + E22 + E23 + E24) |
Schedule 80G – Details of donations entitled for deduction u/s 80G
Please furnish following details of donations made to charitable institutions or specified funds during the year in the respective table given in the Schedule :-
1. Name and address of donee
2. PAN of donee
3. Total amount of donation – give break-up of amount paid in cash/other mode
4. Amount which is eligible for deduction
In Table A, furnish details of donations entitled for 100% deduction without qualifying limit.
In Table B, furnish details of donations entitled for 50% deduction without qualifying limit.
In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit
In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.
Schedule 80D – Deduction in respect of health insurance premia
| S. No. | Field Name | Instruction |
| 1 | Whether you or any of your family member (excluding parents) is a senior citizen | Tick ‘Yes’ if any of the member is senior Citizen, else tick ‘No’ |
| 1a | Self & Family | This field will be available if ‘No’ is ticked in S. No. 1. This is an auto-populated field representing aggregate of the amounts entered at fields (i) and (ii) below. The amount eligible for deduction is subject to maximum limit of Rs.25000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards Preventive Health Checkup. |
| 1b | Self & Family Including senior citizen | This field will be available if ‘Yes’ is ticked in S. No. 1. This is an auto-populated field representing aggregate of the amounts entered at fields (i), (ii) and (iii) below. The amount eligible for deduction is subject to maximum limit of Rs.50000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards Preventive Health Checkup. |
| (iv) | Medical Expenditure (This deduction can be claimed on which health insurance is not claimed at (i) above) | Please enter the amount paid during the year towards Medical Expenditure. This deduction can be claimed only if no amount is paid towards health insurance of such person. |
| 2 | Whether any one of your parents is a senior citizen | Tick ‘Yes’ if any one of the parents is senior Citizen, else tick ‘No’ |
| 2a | Parents | This field will be available if ‘No’ is ticked in S. No. 2. This is an auto-populated field representing aggregate of the amounts entered at fields (i) and (ii) below. The amount eligible for deduction is subject to maximum limit of Rs.25000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards Preventive Health Checkup. |
| 2b | Parents Including senior citizen | This field will be available if ‘Yes’ is ticked in S. No. 2. This is an auto-populated field representing aggregate of the amounts entered at fields (i), (ii) and (iii) below. The amount eligible for deduction is subject to maximum limit of Rs.50000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards Preventive Health Checkup. |
| (iii) | Medical Expenditure (This deduction can be claimed on which health insurance is not claimed at (i) above) | Please enter the amount paid during the year towards Medical Expenditure. This deduction can be claimed only if no amount is paid towards health insurance of such person. |
| Note : The aggregate eligible amount of deduction for Preventive Health Checkup is subject to maximum limit of Rs.5000 paid during the year. | ||
Schedule-IT: Details of Advance/Self-assessment tax payments
| Please enter the relevant details of payment of advance tax or self-assessment tax. | ||
| Column No. |
Field Name | Instruction |
| 1 | BSR Code | Please enter the seven digit BSR code of Bank at which tax was deposited. |
| 2 | Date of Deposit (DD/MM/YYYY) | Please enter date on which tax was deposited in DD/MM/YYYY format. |
| 3 | Serial Number of Challan | Please enter the Serial Number of Challan. |
| 4 | Tax paid | Please enter the tax amount deposited. |
Schedule-TCS: Details of TCS
| Please enter the relevant details of taxes collected at source (as appearing in Form 27D) | ||
| Column No. |
Field Name | Instruction |
| 1 | TAN of the Collector | Please enter the TAN of the Collector. |
| 2 | Name of the Collector | Please enter the name of the Collector. |
| 3 | Details of amount paid as mentioned in Form 26AS | Please enter the gross amount of receipt in respect of which tax has been collected at source. |
| 4 | Tax collected | Please enter the amount of tax which has been collected at source. |
| 5 | Amount out of (4) being claimed |
Please enter the amount of TCS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head. |
Schedule TDS-1 – Details of TDS from salary
| Please enter the relevant details of taxes deducted at source (as appearing in Form 16) | ||
| Column No. |
Field Name | Instruction |
| 1 | TAN of the Employer | Please enter the TAN of the Employer. |
| 2 | Name of the Employer | Please enter the name of the Employer. |
| 3 | Income under salary | Please enter the gross amount of salary in respect of which tax has been deducted at source. |
| 4 | Tax deducted | Please enter the amount of tax which has been deducted at source. |
Schedule TDS-2 – Details of TDS on income other than salary
| Please enter the relevant details of taxes deducted at source (as appearing in Form 16A/16C) | ||
| Column No. |
Field Name | Instruction |
| 2 | TAN of the Deductor /PAN/Aadhaar No. of Tenant | Please enter the TAN of the Deductor. In case tax has been deducted by the tenant, provide the PAN/ Aadhaar No. of the Tenant. |
| 3 & 4 | Unclaimed TDS brought forward (b/f) | Please enter details of TDS brought forward for which no credit has been claimed in earlier years.
Enter the financial year in which TDS was deducted and amount of TDS in column 3 and column 4 respectively. |
| 5 | TDS of the current financial year | Please enter the amount of Tax deducted at source for the current financial year. |
| 6 | TDS credit being claimed this year | Please enter the amount of TDS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head. |
| 7 & 8 | Corresponding receipt offered | Please enter the details of corresponding receipt offered, in respect of which TDS credit is being claimed, in this year.
Enter the gross amount of income and head under which offered in column 7 and column 8 respectively. In cases, where TDS is deducted by the payer in current year, but corresponding income is to be offered in future years. In such cases, no TDS credit should be claimed under the column “TDS credit being claimed this year” for the current year. If this is done, the column “Corresponding receipt offered” is greyed-off and is not required to be filled up. |
| 9 | TDS credit being carried forward |
Please enter the amount of remaining TDS credit which is being carried forward to subsequent years. |
Schedule DI: Details of Investment
Investment/ Deposit/ Payments for the purpose of claiming deduction under Part B of Chapter VIA
| Column No. | Field Name | Instruction |
| 1 | Section | This field will be auto-populated from Part C- Deductions |
| and Taxable Total Income | ||
| 2 | Eligible amount of deduction during FY 2019-20
(As per Part C- Deductions and taxable total income) |
This field will be auto-populated from Part C- Deductions |
| and Taxable Total Income | ||
| 3 | Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020#
(Out of Col No.2) |
Please enter the amount of investment/ expenditure made between 01.04.2020 to 30.06.2020# for claiming deduction in previous year 2019-20. This field is mandatory if ‘Yes’ is ticked for the question ‘Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020# for the purpose of claiming any deduction under Part B of Chapter VIA?’ in Part C – Deductions and taxable total income.
# – Time-limit relaxed to 31.07.2020 as per The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 |
Verification:
In verification part, please enter the name, father’s name and PAN of the person who is filing the return. Return of income can be verified by the individual himself, or by persons authorised on his behalf in cases referred to in sub-clauses (ii), (iii) and (iv) of clause (a) of section 140 of the Income-tax Act. In such cases however permanent account number of the authorised person is required to be mentioned in verification and capacity has to be mentioned as per the drop down provided.
In case of HUF, return of income can be verified by the Karta of HUF. In case Karta is absent from India, or is mentally incapacitated, the return can be verified by any other adult member of the family.
In case of a Firm, return of income can be verified by the managing partner. In case the managing partner is not able to do so for any unavoidable reason, the return can be verified by any other partner of firm, who is not a minor.
Before signing the verification (as mentioned in section 6 above – Manner of filing and verification), please ensure that the information given in the return and the schedules and the amount of total income, deductions, claims and other particulars shown are true and correct and are in accordance with the provisions of the Income-tax Act, 1961 and the Income Tax Rules, 1962. Please note that making a false statement in the return or in the accompanying schedules is liable for prosecution under section 277 of the Income-tax Act, 1961.
TRP Details
This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return Preparer Scheme. If the return has been prepared by TRP, the relevant details have to be filled by him and the return has to be countersigned by him in the space provided in the said item.
Tax Computation Table
(i) In case of every individual (other than resident individual who is of the age of 60 years or more at any time during the financial year 2019-20) or HUF –
| Income | Tax Liability | |
| 1 | Upto ₹2,50,000 | Nil |
| 2 | Between ₹2,50,001 – ₹5,00,000 | 5% of income in excess of ₹2,50,000 |
| 3 | Between ₹5,00,001 – ₹10,00,000 | ₹12,500 + 20% of income in excess of ₹5,00,000 |
| 4 | Above ₹10,00,000 | ₹1,12,500 + 30% of income in excess of ₹10,00,000 |
(ii) In case of resident individual who is of the age of 60 years or more but less than 80 years at any time during the financial year 2019-20 –
| Income | Tax Liability | |
| 1 | Upto ₹3,00,000 | Nil |
| 2 | Between ₹3,00,001 – ₹5,00,000 | 5% of income in excess of ₹3,00,000 |
| 3 | Between ₹5,00,001 – ₹10,00,000 | ₹10,000 + 20% of income in excess of ₹5,00,000 |
| 4 | Above ₹10,00,000 | ₹1,10,000 + 30% of income in excess of ₹10,00,000 |
(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2019-20 –
| Income | Tax Liability | |
| 1 | Upto ₹5,00,000 | Nil |
| 2 | Between ₹5,00,001 – ₹10,00,000 | 20% of income in excess of ₹5,00,000 |
| 3 | Above ₹10,00,000 | ₹1,00,000 + 30% of income in excess of ₹10,00,000 |
(iv) In case of a Firm, tax is to be calculated at flat rate of 30% of taxable income. Paper return
In case of paper returns the information in certain columns which is being auto-populated, has to be computed and furnished by the taxpayer manually.
****************************************************************************************
BUSINESS CODES FOR ITR FORMS FOR A.Y 2020-21
| Sector | Sub-Sector | Code |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY |
Growing and manufacturing of tea | 01001 |
| Growing and manufacturing of coffee | 01002 | |
| Growing and manufacturing of rubber | 01003 | |
| Market gardening and horticulture specialties | 01004 | |
| Raising of silk worms and production of silk | 01005 | |
| Raising of bees and production of honey | 01006 | |
| Raising of poultry and production of eggs | 01007 | |
| Rearing of sheep and production of wool | 01008 | |
| Rearing of animals and production of animal products | 01009 | |
| Agricultural and animal husbandry services | 01010 | |
| Soil conservation, soil testing and soil desalination services | 01011 | |
| Hunting, trapping and game propagation services | 01012 | |
| Growing of timber, plantation, operation of tree nurseries and conserving of forest | 01013 | |
| Gathering of tendu leaves | 01014 | |
| Gathering of other wild growing materials | 01015 | |
| Forestry service activities, timber cruising, afforestation and reforestation | 01016 | |
| Logging service activities, transport of logs within the forest | 01017 | |
| Other agriculture, animal husbandry or forestry activity n.e.c | 01018 | |
| FISH FARMING | Fishing on commercial basis in inland waters | 02001 |
| Fishing on commercial basis in ocean and coastal areas | 02002 | |
| Fish farming | 02003 | |
| Gathering of marine materials such as natural pearls,
sponges, coral etc. |
02004 | |
| Services related to marine and fresh water fisheries, fish hatcheries and fish farms | 02005 | |
| Other Fish farming activity n.e.c | 02006 | |
| MINING AND QUARRYING |
Mining and agglomeration of hard coal | 03001 |
| Mining and agglomeration of lignite | 03002 | |
| Extraction and agglomeration of peat | 03003 | |
| Extraction of crude petroleum and natural gas | 03004 | |
| Service activities incidental to oil and gas extraction excluding surveying | 03005 | |
| Mining of uranium and thorium ores | 03006 | |
| Mining of iron ores | 03007 | |
| Mining of non-ferrous metal ores, except uranium and
thorium ores |
03008 | |
| Mining of gemstones | 03009 | |
| Mining of chemical and fertilizer minerals | 03010 | |
| Mining of quarrying of abrasive materials | 03011 | |
| Mining of mica, graphite and asbestos | 03012 | |
| Quarrying of stones (marble/granite/dolomite), sand and clay | 03013 | |
| Other mining and quarrying | 03014 | |
| Mining and production of salt | 03015 | |
| Other mining and quarrying n.e.c | 03016 | |
| MANUFACTURING | Production, processing and preservation of meat and meat products | 04001 |
| Production, processing and preservation of fish and fish
products |
04002 | |
| Manufacture of vegetable oil, animal oil and fats | 04003 | |
| Processing of fruits, vegetables and edible nuts | 04004 | |
| Manufacture of dairy products | 04005 | |
| Manufacture of sugar | 04006 | |
| Manufacture of cocoa, chocolates and sugar confectionery | 04007 | |
| Flour milling | 04008 | |
| Rice milling | 04009 | |
| Dal milling | 04010 | |
| Manufacture of other grain mill products | 04011 | |
| Manufacture of bakery products | 04012 | |
| Manufacture of starch products | 04013 | |
| Manufacture of animal feeds | 04014 | |
| Manufacture of other food products | 04015 | |
| Manufacturing of wines | 04016 | |
| Manufacture of beer | 04017 | |
| Manufacture of malt liquors | 04018 | |
| Distilling and blending of spirits, production of ethyl alcohol | 04019 | |
| Manufacture of mineral water | 04020 | |
| Manufacture of soft drinks | 04021 | |
| Manufacture of other non-alcoholic beverages | 04022 | |
| Manufacture of tobacco products | 04023 | |
| Manufacture of textiles (other than by handloom) | 04024 | |
| Manufacture of textiles using handlooms (khadi) | 04025 | |
| Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand) | 04026 | |
| Manufacture of carpet, rugs, blankets, shawls etc. by hand | 04027 | |
| Manufacture of wearing apparel | 04028 | |
| Tanning and dressing of leather | 04029 | |
| Manufacture of luggage, handbags and the like saddler and harness | 04030 | |
| Manufacture of footwear | 04031 | |
| Manufacture of wood and wood products, cork, straw and plaiting material | 04032 | |
| Manufacture of paper and paper products | 04033 | |
| Publishing, printing and reproduction of recorded media | 04034 | |
| Manufacture of coke oven products | 04035 | |
| Manufacture of refined petroleum products | 04036 | |
| Processing of nuclear fuel | 04037 | |
| Manufacture of fertilizers and nitrogen compounds | 04038 | |
| Manufacture of plastics in primary forms and of synthetic rubber | 04039 | |
| Manufacture of paints, varnishes and similar coatings | 04040 | |
| Manufacture of pharmaceuticals, medicinal chemicals and botanical products | 04041 | |
| Manufacture of soap and detergents | 04042 | |
| Manufacture of other chemical products | 04043 | |
| Manufacture of man-made fibers | 04044 | |
| Manufacture of rubber products | 04045 | |
| Manufacture of plastic products | 04046 | |
| Manufacture of glass and glass products | 04047 | |
| Manufacture of cement, lime and plaster | 04048 | |
| Manufacture of articles of concrete, cement and plaster | 04049 | |
| Manufacture of Bricks | 04050 | |
| Manufacture of other clay and ceramic products | 04051 | |
| Manufacture of other non-metallic mineral products | 04052 | |
| Manufacture of pig iron, sponge iron, Direct Reduced Iron etc. | 04053 | |
| Manufacture of Ferro alloys | 04054 | |
| Manufacture of Ingots, billets, blooms and slabs etc. | 04055 | |
| Manufacture of steel products | 04056 | |
| Manufacture of basic precious and non-ferrous metals | 04057 | |
| Manufacture of non-metallic mineral products | 04058 | |
| Casting of metals | 04059 | |
| Manufacture of fabricated metal products | 04060 | |
| Manufacture of engines and turbines | 04061 | |
| Manufacture of pumps and compressors | 04062 | |
| Manufacture of bearings and gears | 04063 | |
| Manufacture of ovens and furnaces | 04064 | |
| Manufacture of lifting and handling equipment | 04065 | |
| Manufacture of other general purpose machinery | 04066 | |
| Manufacture of agricultural and forestry machinery | 04067 | |
| Manufacture of Machine Tools | 04068 | |
| Manufacture of machinery for metallurgy | 04069 | |
| Manufacture of machinery for mining, quarrying and
constructions |
04070 | |
| Manufacture of machinery for processing of food and
beverages |
04071 | |
| Manufacture of machinery for leather and textile | 04072 | |
| Manufacture of weapons and ammunition | 04073 | |
| Manufacture of other special purpose machinery | 04074 | |
| Manufacture of domestic appliances | 04075 | |
| Manufacture of office, accounting and computing machinery | 04076 | |
| Manufacture of electrical machinery and apparatus | 04077 | |
| Manufacture of Radio, Television, communication equipment and apparatus | 04078 | |
| Manufacture of medical and surgical equipment | 04079 | |
| Manufacture of industrial process control equipment | 04080 | |
| Manufacture of instruments and appliances for
measurements and navigation |
04081 | |
| Manufacture of optical instruments | 04082 | |
| Manufacture of watches and clocks | 04083 | |
| Manufacture of motor vehicles | 04084 | |
| Manufacture of body of motor vehicles | 04085 | |
| Manufacture of parts & accessories of motor vehicles & engines | 04086 | |
| Building & repair of ships and boats | 04087 | |
| Manufacture of railway locomotive and rolling stocks | 04088 | |
| Manufacture of aircraft and spacecraft | 04089 | |
| Manufacture of bicycles | 04090 | |
| Manufacture of other transport equipment | 04091 | |
| Manufacture of furniture | 04092 | |
| Manufacture of jewellery | 04093 | |
| Manufacture of sports goods | 04094 | |
| Manufacture of musical instruments | 04095 | |
| Manufacture of games and toys | 04096 | |
| Other manufacturing n.e.c. | 04097 | |
| Recycling of metal waste and scrap | 04098 | |
| Recycling of non- metal waste and scrap | 04099 | |
| ELECTRITY, GAS AND WATER |
Production, collection and distribution of electricity | 05001 |
| Manufacture and distribution of gas | 05002 | |
| Collection, purification and distribution of water | 05003 | |
| Other essential commodity service n.e.c | 05004 | |
| CONSTRUCTION | Site preparation works | 06001 |
| Building of complete constructions or parts- civil contractors | 06002 | |
| Building installation | 06003 | |
| Building completion | 06004 | |
| Construction and maintenance of roads, rails, bridges,
tunnels, ports, harbour, runways etc. |
06005 | |
| Construction and maintenance of power plants | 06006 | |
| Construction and maintenance of industrial plants | 06007 | |
| Construction and maintenance of power transmission and telecommunication lines | 06008 | |
| Construction of water ways and water reservoirs | 06009 | |
| Other construction activity n.e.c. | 06010 | |
| REAL ESTATE AND RENTING SERVICES |
Purchase, sale and letting of leased buildings (residential and non-residential) |
07001 |
| Operating of real estate of self-owned buildings (residential and non-residential) | 07002 | |
| Developing and sub-dividing real estate into lots | 07003 | |
| Real estate activities on a fee or contract basis | 07004 | |
| Other real estate/renting services n.e.c | 07005 | |
| RENTING OF MACHINERY |
Renting of land transport equipment | 08001 |
| Renting of water transport equipment | 08002 | |
| Renting of air transport equipment | 08003 | |
| Renting of agricultural machinery and equipment | 08004 | |
| Renting of construction and civil engineering machinery | 08005 | |
| Renting of office machinery and equipment | 08006 | |
| Renting of other machinery and equipment n.e.c. | 08007 | |
| Renting of personal and household goods n.e.c. | 08008 | |
| Renting of other machinery n.e.c. | 08009 | |
| WHOLESALE AND RETAIL TRADE | Wholesale and retail sale of motor vehicles | 09001 |
| Repair and maintenance of motor vehicles | 09002 | |
| Sale of motor parts and accessories- wholesale and retail | 09003 | |
| Retail sale of automotive fuel | 09004 | |
| General commission agents, commodity brokers and
auctioneers |
09005 | |
| Wholesale of agricultural raw material | 09006 | |
| Wholesale of food & beverages and tobacco | 09007 | |
| Wholesale of household goods | 09008 | |
| Wholesale of metals and metal ores | 09009 | |
| Wholesale of household goods | 09010 | |
| Wholesale of construction material | 09011 | |
| Wholesale of hardware and sanitary fittings | 09012 | |
| Wholesale of cotton and jute | 09013 | |
| Wholesale of raw wool and raw silk | 09014 | |
| Wholesale of other textile fibres | 09015 | |
| Wholesale of industrial chemicals | 09016 | |
| Wholesale of fertilizers and pesticides | 09017 | |
| Wholesale of electronic parts & equipment | 09018 | |
| Wholesale of other machinery, equipment and supplies | 09019 | |
| Wholesale of waste, scrap & materials for re-cycling | 09020 | |
| Retail sale of food, beverages and tobacco in specialized stores | 09021 | |
| Retail sale of other goods in specialized stores | 09022 | |
| Retail sale in non-specialized stores | 09023 | |
| Retail sale of textiles, apparel, footwear, leather goods | 09024 | |
| Retail sale of other household appliances | 09025 | |
| Retail sale of hardware, paint and glass | 09026 | |
| Wholesale of other products n.e.c | 09027 | |
| Retail sale of other products n.e.c | 09028 | |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES |
Hotels – Star rated | 10001 |
| Hotels – Non-star rated | 10002 | |
| Motels, Inns and Dharmshalas | 10003 | |
| Guest houses and circuit houses | 10004 | |
| Dormitories and hostels at educational institutions | 10005 | |
| Short stay accommodations n.e.c. | 10006 | |
| Restaurants – with bars | 10007 | |
| Restaurants – without bars | 10008 | |
| Canteens | 10009 | |
| Independent caterers | 10010 | |
| Casinos and other games of chance | 10011 | |
| Other hospitality services n.e.c. | 10012 | |
| TRANSPORT & LOGISTICS SERVICES |
Travel agencies and tour operators | 11001 |
| Packers and movers | 11002 | |
| Passenger land transport | 11003 | |
| Air transport | 11004 | |
| Transport by urban/sub-urban railways | 11005 | |
| Inland water transport | 11006 | |
| Sea and coastal water transport | 11007 | |
| Freight transport by road | 11008 | |
| Freight transport by railways | 11009 | |
| Forwarding of freight | 11010 | |
| Receiving and acceptance of freight | 11011 | |
| Cargo handling | 11012 | |
| Storage and warehousing | 11013 | |
| Transport via pipelines (transport of gases, liquids, slurry and other commodities) | 11014 | |
| Other Transport & Logistics services n.e.c | 11015 | |
| POST AND
TELECOMMUNICATION |
Post and courier activities | 12001 |
| Basic telecom services | 12002 | |
| Value added telecom services | 12003 | |
| Maintenance of telecom network | 12004 | |
| Activities of the cable operators | 12005 | |
| Other Post & Telecommunication services n.e.c | 12006 | |
| FINANCIAL INTERMEDIATION SERVICES |
Commercial banks, saving banks and discount houses | 13001 |
| Specialised institutions granting credit | 13002 | |
| Financial leasing | 13003 | |
| Hire-purchase financing | 13004 | |
| Housing finance activities | 13005 | |
| Commercial loan activities | 13006 | |
| Credit cards | 13007 | |
| Mutual funds | 13008 | |
| Chit fund | 13009 | |
| Investment activities | 13010 | |
| Life insurance | 13011 | |
| Pension funding | 13012 | |
| Non-life insurance | 13013 | |
| Administration of financial markets | 13014 | |
| Stock brokers, sub-brokers and related activities | 13015 | |
| Financial advisers, mortgage advisers and brokers | 13016 | |
| Foreign exchange services | 13017 | |
| Other financial intermediation services n.e.c. | 13018 | |
| COMPUTER AND RELATED SERVICES |
Software development | 14001 |
| Other software consultancy | 14002 | |
| Data processing | 14003 | |
| Database activities and distribution of electronic content | 14004 | |
| Other IT enabled services | 14005 | |
| BPO services | 14006 | |
| Cyber café | 14007 | |
| Maintenance and repair of office, accounting and computing machinery | 14008 | |
| Computer training and educational institutes | 14009 | |
| Other computation related services n.e.c. | 14010 | |
| RESEARCH AND DEVELOPMENT |
Natural sciences and engineering | 15001 |
| Social sciences and humanities | 15002 | |
| Other Research & Development activities n.e.c. | 15003 | |
| PROFESSIONS | Legal profession | 16001 |
| Accounting, book-keeping and auditing profession | 16002 | |
| Tax consultancy | 16003 | |
| Architectural profession | 16004 | |
| Engineering and technical consultancy | 16005 | |
| Advertising | 16006 | |
| Fashion designing | 16007 | |
| Interior decoration | 16008 | |
| Photography | 16009 | |
| Auctioneers | 16010 | |
| Business brokerage | 16011 | |
| Market research and public opinion polling | 16012 | |
| Business and management consultancy activities | 16013 | |
| Labour recruitment and provision of personnel | 16014 | |
| Investigation and security services | 16015 | |
| Building-cleaning and industrial cleaning activities | 16016 | |
| Packaging activities | 16017 | |
| Secretarial activities | 16018 | |
| Medical Profession | 16019_1 | |
| Film Artist | 16020 | |
| Other professional services n.e.c. | 16019 | |
| EDUCATION SERVICES | Primary education | 17001 |
| Secondary/ senior secondary education | 17002 | |
| Technical and vocational secondary/ senior secondary education | 17003 | |
| Higher education | 17004 | |
| Education by correspondence | 17005 | |
| Coaching centres and tuitions | 17006 | |
| Other education services n.e.c. | 17007 | |
| HEALTH CARE SERVICES | General hospitals | 18001 |
| Speciality and super speciality hospitals | 18002 | |
| Nursing homes | 18003 | |
| Diagnostic centres | 18004 | |
| Pathological laboratories | 18005 | |
| Independent blood banks | 18006 | |
| Medical transcription | 18007 | |
| Independent ambulance services | 18008 | |
| Medical suppliers, agencies and stores | 18009 | |
| Medical clinics | 18010 | |
| Dental practice | 18011 | |
| Ayurveda practice | 18012 | |
| Unani practice | 18013 | |
| Homeopathy practice | 18014 | |
| Nurses, physiotherapists or other para-medical practitioners | 18015 | |
| Veterinary hospitals and practice | 18016 | |
| Medical education | 18017 | |
| Medical research | 18018 | |
| Practice of other alternative medicine | 18019 | |
| Other healthcare services | 18020 | |
| SOCIAL AND COMMUNITY WORK |
Social work activities with accommodation (orphanages and old age homes) | 19001 |
| Social work activities without accommodation (Creches) | 19002 | |
| Industry associations, chambers of commerce | 19003 | |
| Professional organisations | 19004 | |
| Trade unions | 19005 | |
| Religious organizations | 19006 | |
| Political organisations | 19007 | |
| Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs) | 19008 | |
| Other Social or community service n.e.c | 19009 | |
| CULTURE AND SPORT | Motion picture production | 20001 |
| Film distribution | 20002 | |
| Film laboratories | 20003 | |
| Television channel productions | 20004 | |
| Television channels broadcast | 20005 | |
| Video production and distribution | 20006 | |
| Sound recording studios | 20007 | |
| Radio – recording and distribution | 20008 | |
| Stage production and related activities | 20009 | |
| Individual artists excluding authors | 20010 | |
| Literary activities | 20011 | |
| Other cultural activities n.e.c. | 20012 | |
| Circuses and race tracks | 20013 | |
| Video Parlours | 20014 | |
| News agency activities | 20015 | |
| Library and archives activities | 20016 | |
| Museum activities | 20017 | |
| Preservation of historical sites and buildings | 20018 | |
| Botanical and zoological gardens | 20019 | |
| Operation and maintenance of sports facilities | 20020 | |
| Activities of sports and game schools | 20021 | |
| Organisation and operation of indoor/outdoor sports and promotion and production of sporting events | 20022 | |
| Sports Management | 20023_1 | |
| Other sporting activities n.e.c. | 20023 | |
| Other recreational activities n.e.c. | 20024 | |
| OTHER SERVICES | Hair dressing and other beauty treatment | 21001 |
| Funeral and related activities | 21002 | |
| Marriage bureaus | 21003 | |
| Pet care services | 21004 | |
| Sauna and steam baths, massage salons etc. | 21005 | |
| Astrological and spiritualists’ activities | 21006 | |
| Private households as employers of domestic staff | 21007 | |
| Event Management | 21008_1 | |
| Other services n.e.c. | 21008 | |
| EXTRA TERRITORIAL ORGANISATIONS AND BODIES |
Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) | 22001 |
*n.e.c. – not elsewhere classified
*********************************************
Important points to remember while filing return of income in ITR utility (online or offline)
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 tax payer.
List of Category A Rules for ITR 4 are as below
| S. No.
. |
Description of Rules | Mapping of Rules for ITR 4 |
| 1 | Income chargeable under business should be equal to sum of income offered under presumptive income under 44AD, 44ADA & 44AE | Value at field “E8” is not equal to sum of E2c+E4+E7 |
| 2 | Income u/s 44AD, 44ADA, 44AE is disclosed in the return but “schedule BP” is not filled | In Schedule Part B- Gross total Income, B1 (BP income) is MORE THAN ZERO AND in schedule BP all the fields from E1 to E7 are zero/null.
Note: All fields including sub fields |
| 3 | Standard deduction allowed on House property should be equals to 30% of Annual value | If value at the field “B3(iii)” is greater than zero & value at field “B3(iv)” is not equals to 30% of value at “B3(iii)”
Note: This rule will not be applicable if value at B2vi < 0 Note 2: Rounding off +2 and -2. |
| 4 | Gross rent received/ receivable/ lettable value is zero or null and assessee is claiming municipal tax | Value at field “B3 (ii)” in “Part B Gross Total Income” is more than zero AND Value at field “B3 (i)” in “Part B Gross Total Income” is zero or null |
| 5 | Deduction u/s 80CCD(2) should not be more than 10% of salary | Value mentioned in the field S. No. B6 (e ) is more than 10% of value mentioned in the field B1(iii)- B1(ib) (Net Salary-Value of Perquisites and Nature of Employer is any of following: State Government Public Sector Undertaking Others
Note: If the GTI is less than or equal to zero, this rule will skipped |
| 6 | Sum of deduction claimed u/s 80C, 80CCC & 80CCD (1) is more than 1,50,000. | Assessee has selected status as “Individual” or “HUF” in schedule Part A General information And sum of field 80C –B6C(a) + 80CCC (B6C(b)) + 80CCD(1) (B6C(c)) in schedule Income details is more than 1,50,000. |
| 7 | Deduction u/s 80E is claimed by HUF/ Firm | Status is selected as “HUF” or “Firm” in schedule “Personal info” And amount entered at field 80E”B6(i) in schedule Income details is greater than zero. |
| 8 | Deduction u/s 80EE is claimed by HUF/ Firm | Status is selected as “HUF” or “Firm” in schedule “Personal info” And amount entered at field “80EE”B6(j) in schedule Income details is greater than zero. |
| 9 | Maximum amount that can be claimed for category “Dependent with disability” u/s 80DD is 75000 | Drop down selected is dependent person with disability and as computed is less than as entered and as entered more than 75,000 |
| 10 | Maximum amount that can be claimed for category “Self or Dependent” u/s 80DDB is 40000 | Drop down selected is self and dependent and amount is more than 40,000 |
| 11 | Deduction u/s 80DD cannot be claimed by Firm. | Assessee has selected status “Firm” And amount entered at field B6(g) of Schedule “income details) 80DD in schedule Income details is greater than 0 |
| 12 | Maximum amount that can be claimed u/s 80GG is 25% of Total income or 60000 whichever is less | In the schedule Income Details value at B(n) is more than 60,000 or 25% of B7 before allowing deduction of this expenditure |
| 13 | Maximum amount that can be claimed for category “Self with disability” u/s 80U is 75000 | In the schedule Income Details value at 6(r) is selected as “Self with disability” and the value at field 6(r) is less or more than 75,000 |
| 14 | Financial Particulars such as Sundry creditors, Inventories, Sundry debtors, cash- in-hand are not filed | The sum of “E1a+ E1b+ E3+E5” is greater than zero
and the following details are not filled: 1. E15 (Sundry creditors) 2. E19 (Inventory) 3. E20 (Sundry Debtors) 4. E22 (Cash in Hand) |
| 15 | IFSC entered is not matching with the RBI database for Other Bank account details & IFSC under “Bank Details” is not matching with the RBI database. | In schedule Taxes paid and verification in S. No. B28 IFSC under “Bank Details” is not matching with the RBI database. |
| 16 | Tax computation has been disclosed but Gross Total Income is nil. | In “schedule Part B Gross Total Income”, fields “Income from Business & Profession”B1, “Income chargeable under the head ‘Salaries’”B2, “Income chargeable under the head House Property”B3 and “Income from other sources “B4 (all fields) to “Gross Total Income”B5 are ZERO or NULL ( Field reference [B1 to B5] including sub fields ) AND In Schedule Income details – “Tax Computations & Tax status” schedule, any field from “Tax Payable on Total Income” to “Total Tax, surcharge and cess” ( Field reference B8-B12 ) is greater than ZERO. |
| 17 | “Income details” and “Tax computation” have not been disclosed but details regarding “Taxes Paid” have been disclosed.
|
In income details – Income from Salary i.e. Sr.no B2(i) is equal to zero or null AND Income from HP i.e. Sr.no B3i+B3vi is equal to zero or null AND Income from OS i.e.Sr.no B4 is equal to zero or null AND Gross Total Income i.e. S. No. B5 is less than or equal to ZERO or NULL AND In schedule BP Gross turnover or gross receipts (i.e Sum of E1(a)-“Through A/c Payee cheque or A/c payee bank draft or bank clearing system received before specified date” and E1(b)-“Any other mode” and E3(Gross Receipts in case of Section 44ADA) and Sr.no E5 is equal to ZERO or NULL. AND Exempt income (only for reporting purpose) is equal to ZERO or null AND In schedule TDS on Salary, TDS claim in row “Tax deducted” is MORE THAN 100 OR in schedule TDS on income other than salary, TDS claimed during current year i.e. Sum of column no. (6) is MORE THAN 100 or in schedule TDS (as per Form 16C furnished by Tax payer(s)), TDS claimed during the year i.e. sum of column no. (6) is MORE THAN 100. |
| 18 | “TDS” or “TCS” or “Advance Tax & Self-Assessment Tax paid” claimed in “Part D – Tax Computation and Tax Status” is inconsistent with the details provided in Sch IT, Sch TDS1, Sch TDS2 & Sch TCS. | If Total of B23(a)& B23(d)is NOT EQUAL TO the total field of “SCHEDULE IT” OR If B23(b) is NOT EQUAL TO total fields of “Sch TDS1” and “Sch TDS2” OR If B23(c)is NOT EQUAL TO total fields of “Sch TCS” |
| 19 | Donee PAN is same as “Assessee PAN” or “PAN at Verification” | 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 . |
| 20 | The sum of amounts disclosed at TDS, TCS, and Advance Tax & Self-Assessment Tax is not equal to the amount disclosed at Total Taxes Paid. | In schedule “Taxes paid and Verification-Sum of values mentioned in the fields B23(a),B23(b),B23(c ) and B23(d) does not match with value mentioned in the field B24 |
| 21 | Deduction u/s 80G is claimed but details are not provided in Schedule 80G. | In schedule Income details Value mentioned at Sr. no. 6(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 |
| 22 | In SR.NO 6 “TDS claimed” amount entered cannot be more than sum of amount filled in SR.NO 4 “TDS b/f” and SR.NO 5 “TDS Deducted”. | If in Schedule TDS2 (i) & (ii) SI. No. 6 “TDS Claimed” is more than S. No. 5 “TDS Deducted” in case of current year TDS deduction OR If in Schedule TDS2 (i) & (ii) S. No. 6 “TDS Claimed” is more than S. No. 4 “TDS b/f” in case of brought forward TDS claim. |
| 23 | The amount of TCS claimed this year is more than “Tax collected” in Schedule TCS. | S. No. 5 “Amount out of (4) being claimed” is MORE THAN S. No. .4 “Tax Collected”. |
| 24 | Total of Chapter VI A-Part C claim shall not exceed the “Gross Total Income’ in part-B | In Part C, “Total deductions under Chapter VI A” (Field reference 6a to 6r) of system calculated claim shall not exceed the ‘Gross Total Income’ of Part-B (Field reference 5).
Note : This rule will be applicable only if B6>0. |
| 25 | Amount of refund claimed is inconsistent with the difference between “Total Taxes Paid” and “Total Tax, fee and Interest payable”. | In schedule Taxes paid and verification value mentioned at S. No. B26 is not equal to difference between S. No. B16 of schedule Income details and sr. no. B24 of Schedule Taxes Paid and verification. |
| 26 | Amount of tax payable is inconsistent with the difference between “Total Tax, fee and Interest payable” and “Total Taxes Paid”. | In schedule Taxes paid and verification value mentioned at S. No. B25 is not equal to difference between S. No. B16 of schedule Income details and sr. no. B24 of Schedule Taxes Paid and verification. |
| 27 | Rebate u/s 87A is claimed by HUF or FIRM. | If status is selected as “HUF” or “FIRM” in schedule
“Personal info” And amount entered at S. No. B9 “Rebate u/s 87A” in schedule “Income details” is greater than zero. |
| 28 | Rebate u/s 87A is claimed by Resident Individual having total income more than Rs.500000. | In schedule Income Details value in the field Sr.no B7
is greater than 5,00,000 And Value in the field S. No. B9 of schedule Income detail is greater than zero |
| 29 | Deduction u/s 80CCD(2) is claimed by HUF or FIRM | Status is selected as “HUF” or “FIRM” in schedule “Personal info” And amount entered at field “80CCD(2)” -B6(e)in schedule Income details is greater than zero. |
| 30 | Deduction u/s 80TTA should be restricted to ‘Savings Interest income’ disclosed under head “Income from Other Sources” | Amount entered at field 6(p) “80TTA” in schedule Income details is more than amount entered at field 4-“Interest from savings Account” under “Income from Other Sources” in schedule Income details |
| 31 | Deduction u/s 80U is claimed by HUF/Firm. | If status is selected as “HUF” or “Firm” in schedule
“Personal info” And value in field B6r “80U” in schedule Income details in greater than zero. |
| 32 | Tax payable after rebate should be difference between Tax payable on Total Income and Rebate u/s 87A | In the schedule Income details value at the field B10 is not equal to difference between B8 and B9 if B8 >= B9. If B8 < B9, then B10 = 0. |
| 33 | Total Tax Liability must be equal to sum of “Tax payable & cess” | Value at field “S. No. B12” should be equal to sum of value at field “S. No. B10” & S. No. “B11” |
| 34 | “Total Tax, Fee and Interest” must be equal to sum of “Balance Tax After Relief” and “Interest u/s 234A, 234B, 234C & 234F” | Value at field “S. No. B16” -“Total Tax, Fee and Interest” should be equal to sum of value at field “S. No. B14” & “S. No. B15a ” & “S. No. B15b” & S. No. B15c & “S. No. B15d” |
| 35 | Assessee being Firm(other than LLP) cannot claim deduction u/s 80D | If assessee is selected status as “Firm” and claims deduction u/s 80D (System Calculated value) is more than zero |
| 36 | Assessee is claiming deduction under section 80DD but eligible category description not provided. | In schedule Income details value at field S. No. 6(g) is greater than zero the corresponding drop down is null or not provided |
| 37 | Assessee is claiming deduction under section 80DDB but eligible category description not provided. | In schedule Income details value at field S. No. 6(h) is greater than zero the corresponding drop down is null or not provided |
| 38 | Assessee is claiming deduction under section 80U but eligible category description not provided. | In schedule Income details value at field S. No. 6(r) is greater than zero the corresponding drop down is null or not provided |
| 39 | ITR cannot be uploaded by minor. Only legal guardian can perform the required functions. | In schedule Income Details PAN/ Aadhaar in personal info and verification PAN/ Aadhaar is same AND date of birth of the assessee is less than 18 years. |
| 40 | Deduction u/s 80TTA cannot be claimed by Individual Senior Citizen taxpayer. | If age of the taxpayer as per personal information of Schedule Income details is 60 years or more and the value in the field S. No. 6(p) is more than Zero. Note: This rule will not be applicable if HUF is selected under Residential status. |
| 41 | Assessee being Firm (other than LLP) cannot claim deduction u/s 80C, 80CCC & 80CCD (1). | If status is selected as “Firm” and values at system calculated fields of 80C (field 6a) or 80CCC( Field – 6b)or 80CCD(1) (field -6c)is more than Zero |
| 42 | Assessee not being senior citizen cannot claim deduction under section 80TTB. | If age of taxpayer is less than 60 years as per personal information of Schedule Income details and the value in system calculated field 80TTB is more than Zero. Field -B(6)(q) |
| 43 | Assessee being senior citizen cannot claim deduction u/s 80TTB more than interest income (Savings & Deposits) from other sources. | In schedule Part A general date of birth is before 02.04.1960 in the personal information and amount entered at field S. No. 6(q) “80TTB” in schedule Income details is more than the sum of values at field B4-“Interest from savings Account” and “Interest from Deposits (Banks/Post office/Co-operative Society) under “Income from Other Sources” in schedule Income details |
| 44 | Value at Total field of “Eligible amount of Donations” (E in Schedule 80G) cannot exceed value at field “Total Donations”(E in Schedule 80G) | If value at Total field of “Eligible amount of Donations” (E in Schedule 80G) is more than value at field “Total Donations”(E in Schedule 80G) |
| 45 | In Schedule VIA, deduction claimed u/s 80G cannot be more than the eligible amount of donation mentioned in Schedule 80G | IF value at field S. No. 6(m) – 80G in Part C is more than value at Total field of “Eligible amount of Donations” (E in Schedule 80G) |
| 46 | For employer category ‘Pensioners’, Deduction u/s 80CCD(1) should not be more than 20% of Gross total Income. | In schedule Income details value mentioned at field “B6(c ) is more than 20% of value mentioned in the field S. No. B5 and “Nature of Employment ” is “Pensioners” or” Not Applicable” |
| 47 | Business Income mentioned in Part BTI should be consistent with the amount mentioned in Schedule BP | Sl. No B1 is not equal to the amount mentioned in S. No. E8 of Schedule BP |
| 48 | Taxpayer other than individual cannot claim deduction u/s 80CCD(1B) | If Status is other than “individual” and value at field 80CCD(1B) – Field 6(d)is more than “Zero” |
| 49 | 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 6(c) is more than “Zero” |
| 50 | Assessee cannot select type of property as let out or deemed let out if Gross rent received/ receivable/ lettable value during the year is zero or null | If Type of House property is selected as “Let out” or “Deemed Let out” and value at field B3(i) is Zero or null. |
| 51 | In Schedule Part BTI, S. No. B3iii “Annual Value” should be equal of S. No. B3i- B3ii | In schedule Part A General value at B3(iii) is not equal to difference of B3(i)-B3(ii) |
| 52 | In Schedule Gross total Income, S. No. B3vii Income chargeable under the head ‘House Property’ [(iii – iv – v) + vi] should be equal to sum of B3iii-B3iv-B3v+B3vi | In schedule Income Details value at B2(vii) is not equal to value of “B3[(iii – iv – v) + vi]”
Note : If result is <0, then we have to restrict the same to -200000 |
| 53 | In Schedule Part BTI, S. No. B2i Gross Salary (ia + ib + ic) is not consistent with the sum of S. No. ia+ib+ic | If value at S. No. B2(i) is not equal to sum of B2[(ia)+(ib)+(1c)] in income details |
| 54 | In Schedule Part BTI, B2iii “Net Salary” should be equal to S. No. (B2i – B2ii) | If value at B2(iii) is not equal to difference of B2[(i)-(ii)]
in income details Note : If B2(i) – B2(ii) < 0, then restrict (iii) to Zero. |
| 55 | In Schedule Part BTI, B2 (iv) “Deductions u/s 16” should be sum of iva+ivb+ivc | If value at B2(iv) is not equal to sum of B2(iva+ivb+ivc) in income details |
| 56 | In Schedule Part BTI, S. No. B2v “Income chargeable under Salaries” should be equal to (B2iii – B2iv) | If value at B2(v) is not equal to difference of B2[(iii)-(iv)] in income details
Note : If result is -ve, then restrict to zero. |
| 57 | In Schedule TDS (2) (i) and (ii), assessee has to enter year of tax deduction if there is a claim of prior year TDS | If in “Schedule TDS 2 value at Col. 4 ” TDS b/f” is more than zero, AND value at Col.3 “Fin. Year in which deducted” is zero or null. |
| 58 | Assessee cannot show exempt agriculture Income more than Rs 5000/- and also cannot select agriculture income more than once from the drop down. | If value at field Agricultural Income is more than
“Rs.5,000” Sr. B27 Of sch. or Agricultural Income dropdown Selected more than One time. |
| 59 | Assessee being Firm (other than LLP) cannot claim deduction u/s 80DDB | Status is selected as “Firm” and value at field 80DDB is more than Zero. |
| 60 | Assessee should enter 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. |
| 61 | In Schedule TDS2(i) & TDS2(ii), Unclaimed TDS brought forward & details of TDS of current FY should be provided in different rows in Sch TDS 2 | In Schedule TDS2(i), value at column 4 is more than
Zero and Value at column 5 is more than “Zero” or In Schedule TDS2(ii), value at column 4 is more than Zero and Value at column 5 is more than “Zero” |
| 62 | Entertainment allowance for Government employee u/s 16(ii) will be allowed to the extent of Rs.5000 or 1/5th of Salary as per section 17(1) whichever is lower. | In income details if the category of employer is selected as “Central Government” or “State Government” or PSU
And value at field Sr. No.B2(iv)(b) is more than Rs. 5,000 or 1/5th of Salary as per section 17(1) |
| 63 | Entertainment allowance u/s 16(ii) will not be allowed for other than “Government” employee. | In income details, the employer category is selected as other than Central or State Government or PSU and the value in field B2(iv)(b) : Entertainment Allowance is more than “0” |
| 64 | Tax payer cannot claim benefit of senior citizen & super senior citizen if date of birth is not matching with PAN database | Upload Level Check |
| 65 | TDS Claimed in Col No. 6 cannot be more than Gross Income shown in Col. No. 7 of Schedule TDS 2(ii) | If in “Schedule TDS -2(ii)” value of Col. No. 6 is more than value of Col. No.7 |
| 66 | TDS Claimed in Col No. 6 cannot be more than Gross Income shown in Col. No. 7 of Schedule TDS 2(i) | If in “Schedule TDS -2(i)” value of Col. No. 6 is more than value of Col. No.7 |
| 67 | Total of all allowances to the extent exempt u/s 10 cannot be more than Gross Salary | If the value of field B2(ii) is more than the value of field B2(i) in income details |
| 68 | Sec 10(5)-Leave Travel concession/assistance received cannot be more than Salary as per section 17(1). | In S. No. B2(ii) if the value of drop down “Sec 10(5)-Leave Travel concession/assistance” is more than the value of field “B2(ia)” in income details |
| 69 | Sec 10(6)-Remuneration received as an official, by whatever name called, of an embassy, high commission etc. cannot be more than gross salary. | In S. No. B2(ii) 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 “B2(i)” in income details |
| 70 | 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 cannot be more than gross salary. | In S. No. B2(ii) 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 “B2(i)” in income details |
| 71 | Section 10(10) Death- cum-retirement gratuity received cannot exceed Rs. 20 lakhs. | In income details, S. No. B2(ii) if the value of drop down “Sec 10(10)-Death-cum-retirement gratuity received” is more than Rs. 20,00,000. |
| 72 | Sec 10(10A)-Commuted value of pension received cannot be more than Salary as per section 17(1) | In income details, S. No. B2(iii) if the value of drop down “Sec 10(10A)-Commuted value of pension received” is more than the value of field B2(ia) |
| 73 | Sec 10(10AA)-Earned leave encashment on retirement cannot be more than Salary as per section 17(1) | In income details, S. No. B2(ii) if the value of drop down “Sec 10(10AA)-Earned leave encashment on retirement “is more than the value of field B2(ia) |
| 74 | Claim of Sec 10(10B) First proviso – Compensation limit notified by CG in the Official Gazette cannot exceed Rs. 500000. | In schedule Income details value mentioned at S. No. B2(ii)for dropdown 10(10B)-First Proviso-Compensation limit notified by CG in the Official Gazette is more than Rs. 500,000 |
| 75 | Claim of Sec 10(10C) – ‘Amount
received/receivable on voluntary retirement or termination of service’ cannot exceed Rs. 5 lakhs. |
In income details value mentioned at S. No. B2(ii) 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. |
| 76 | More than one drop down is selected from “Sec 10(10B) First proviso “or “Sec 10(10B) Second proviso” or “Sec 10(10C).” | In income details value mentioned at S. No. B2(ii) if more than one drop down is selected from “Sec 10(10B) First proviso ” or “10(10B) Second proviso ” or “Sec 10(10C).” |
| 77 | Sec 10(10CC)-Tax paid by employer on non- monetary perquisite cannot exceed Value of perquisites as per section 17(2) | In income details S. No. B2(ii) if the value of drop down “Sec 10(10CC)-Tax paid by employer on non-monetary perquisite” is more than the value of field B2(ib) |
| 78 | Sec 10(13A)-Allowance to meet expenditure incurred on house rent cannot exceeds 1/3rd of Salary as per section 17(1) | In income details, S. No. B2(ii) 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) at S. No. .B2(ia) of Part B Gross Total Income. |
| 79 | Sec 10(14)(i) ‘Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment’ cannot exceed Value of Salary as per Section 17(1) | In income details, S. No. B2(ii) 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 as per Section 17(1) at S. No. .B2(ia) of Part B Gross Total Income. |
| 80 | Sec 10(14)(ii) ‘Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living’ cannot exceed Value of Salary as per Section 17(1) | In income details, S. No. B2(ii) 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 as per Section 17(1) at S. No. .(ia) of Part B Gross Total Income. |
| 81 | Please select at least one account in which you prefer to get your refund.” | If in Income details under the bank account details at least one checkbox is not selected. |
| 82 | In verification part 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 must be filled. | In “Verification” capacity is selected as “Representative” from drop down andDetails regarding “Name of the representative, Capacity of the representative, Address of the representative and Permanent Account Number (PAN/ Aadhaar of the representative)” is not filled. |
| 83 | In “Schedule Income Details” Income from other sources should be equal to amount entered in individual col. of income from other sources. | If the value at field (B4) income from other sources is not equal to amount entered in individual col. Of income from other sources reduced by deduction u/s 57(iia) |
| 84 | In “Schedule Income Details” Balance Tax after relief should be equal to sum of Total Tax &Cess -Relief u/s 89(1) | If the value at field (B14) Balance tax after relief is not equal to (B12-B13).
Note: This rule will be applicable when (B12) is greater than (B13). |
| 85 | In “Schedule BP” E5 of Presumptive Income from Goods Carriage under section 44AE should be equal to the value entered in[total of column (5)] | Value at S. No. E5 of Schedule BP is not equal to the sum of amounts mentioned in Column 5of table “COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE” |
| 86 | In “Schedule BP” in Total of value of Outward Supplies as per the GST returns filed should be equal to the individual value entered in the col. Annual value of Outward Supplies as per the GST returns filed | In “Schedule BP” in Total of value of Outward Supplies as per the GST returns filed is not equal to the value entered in col Annual value of Outward Supplies as per the GST returns filed |
| 87 | In “Schedule BP” in E17 of Total capital and liabilities should be equal to the value entered in (Partners/ members own capital +Secured loans + Unsecured loans + Advances + Sundry creditors + Other liabilities ) | In “Schedule BP” in E17 of Total capital and liabilities is not equal to sum of (E11+E12+E13+E14+E15+E16) |
| 88 | In “Schedule BP” in E 25 of Total assets should be equal to the value entered in(Fixed assets + Inventories + Sundry debtors + Balance with banks + Cash- in-hand + Loans and advances +Other Assets) | In “Schedule BP” in E 25 of Total assets is not equal to the value entered
in(E18+E19+E20+E21+E22+E23+E24) |
| 89 | In Schedule TDS1 total of col 4 ‘Total Tax deducted” should be equal to sum of individual values of col 4 | If in TDS 1 total of col 4 “Total Tax deducted” is not equal to sum of individual values of col 4. |
| 90 | In Schedule TDS2 total of col 6 ‘TDS Credit out of(5) claimed this year should be equal to sum of individual values of col 5 | If in TDS2(i) total of Col 6″ ” TDS credit out of(5) claimed this year” is not equal to sum of individual values of col 6. |
| 91 | In Schedule TDS3 total of col 6′ ‘TDS Credit out of(5) claimed this year should be equal to sum of individual values of col 5 | If in TDS2(ii) total of Col 6 ” TDS credit out of(5) claimed this year” is not equal to sum of individual values of col 6. |
| 92 | In Schedule IT total of col 4 Tax Paid should be equal to sum of individual values | If the value of col 4 “Tax Paid” in field (21) IT is not equal to sum of individual values at col 4. |
| 93 | In Schedule TCS total of col 6 TCS credit out of (5) being claimed this year should be equal to sum of individual values | If the value at col 5 of table “TCS (22)” is not equal to sum of individual values at col 5. |
| 94 | In “Schedule Taxes Paid and Verification” Total TDS Claimed should be equal to the sum of total TDS claimed in TDS 1, 2 & 3 | If the value at field B(23) (b) Total TDS Claimed is not equal to sum of Col (4) of Sch TDS 1, Col (6) of TDS 2 & TDS 3 |
| 95 | In “Schedule Taxes Paid and Verification” Total TCS Claimed should be equal to the sum of total TCS claimed in TCS schedule | If the value at field B(23) (c) Total TCS claimed is not equal to sum of col (5) of Sch TCS. |
| 96 | In Schedule 80G in table (A) “Donations entitled for 100% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. | If the value at col “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction with out qualifying limit” is Zero or null
Note: This rule will be applicable when at least one col is filled in one row of table (A). |
| 97 | In Schedule 80G in table (B) “Donations entitled for 50% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. | If the value at col “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction with out qualifying limit” is Zero or null
Note: This rule will be applicable when at least one col is filled in one row of table (B). |
| 98 | In Schedule 80G in table ( c) “Donations entitled for 100% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. | If the value at col “Donation in cash” AND “Donation in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to qualifying limit” is Zero or null
Note: This rule will be applicable when at least one col is filled in one row of table (C). |
| 99 | In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. | If the value at col “Donation in cash” AND “donation in other mode” in table (80G) (D)”donations entitled for 50% deduction subject to qualifying limit” is Zero or null
Note: This rule will be applicable when at least one col is filled in one row of table (D). |
| 100 | In Schedule 80G in table (E) Donations should be equal to the sum of (Donations entitled for 100% deduction without qualifying limit +Donations entitled for 50% deduction without qualifying limit +Donations entitled for 100% deduction subject to qualifying limit +Donations entitled for 100% deduction subject to qualifying limit) | If the value at field (80G) (E) Donations is not equal to sum of (A+B+C+D) |
| 101 | “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit” | If the value at col “Total Donation” Is not equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit” |
| 102 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” | If the value at col ‘Total Donation’ Is not equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” |
| 103 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” | If the value at col ‘Total Donation’ Is not equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to qualifying limit” |
| 104 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit” | If the value at col ‘Total Donation’ Is not equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit” |
| 105 | In “Schedule Income Details” Tax paid to local authorities shall not be allowed for Type of House Property as “Self-Occupied” | If Type of House Property is “Self Occupied” and value of field B3(ii) “Tax paid to local authorities” is more than ZERO. |
| 106 | In “Schedule Income Details” Deduction u/s 57(iia) shall be allowed only if “Family pension” is selected from other sources dropdown. | In schedule part A general Amount at dropdown “Family Pension” is zero and value at deduction u/s 57(iia) is more than zero. |
| 107 | Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15,000. | If Value of “Family Pension” in field S. No. B4 “Income from other sources” is more than zero and deduction claimed u/s 57(iia) is more than 1/3rd of Family pension or Rs. 15,000 whichever is lower. |
| 108 | In “Schedule Taxes Paid and Verification” Total Advance Tax paid is not equal to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2019 and 31/03/2020. | If the value at field Total Advance Tax paid is not equal to sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2019 and 31/03/2020.
Note: Amounts of Schedule IT will be considered only if amounts are paid from 01/04/2019 to 31/03/2020 |
| 109 | In “Schedule Taxes Paid and Verification” Total Self-Assessment Tax Paid is not equal to the sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2020 for A.Y 2020-21. | If the value at field Total Self-Assessment Tax Paid is not equal to sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2020 for A.Y 2020-21.
Note: Amounts of Schedule IT will be considered ony if amounts are paid after 31/03/2020 |
| 110 | Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/-. | If in schedule 80G amount entered in donation in cash is more than 2,000/- and amount entered in donation in cash is considered for calculation of Eligible amount of donation. |
| 111 | Business code u/s 44AD is to be selected for income declared u/s 44AD. | If In schedule BP E2c is more than ZERO and “Business code” u/s 44AD is not selected. |
| 112 | Business code u/s 44ADA is to be selected for income declared u/s 44ADA. | If In schedule BP E4 is more than ZERO and “Business code” u/s 44ADA is not selected. |
| 113 | Business code u/s 44AE is to be selected for income declared u/s 44AE. | If In schedule BP E5 is more than ZERO and “Business code” u/s 44AE is not selected. |
| 114 | Income is to be declared u/s 44AD since Nature of Business u/s 44AD is selected | If In schedule BP “business code” u/s 44AD is selected and income in field E2c is zero or null |
| 115 | Income is to be declared u/s 44ADA since business code u/s 44ADA is selected | If In schedule BP “business code” u/s 44ADA is selected and income in field E4 is zero or null |
| 116 | Income is to be declared u/s 44AE since business code u/s 44AE is selected | If In schedule BP “business code” u/s 44AE is selected and income in field E5 is zero or null |
| 117 | Annual Value of Outward Supplies as per the GST Return Filed is to be filled since GSTIN No. is filled | If in schedule BP in table F1 if “GSTIN No.” is filled and “Annual Value of Outward Supplies as per the GST Return Filed” is zero or null. |
| 118 | GSTIN No. is to be filled since Annual Value of Outward Supplies as per the GST Return Filed is filled | If in schedule BP if in table F1 “Annual Value of Outward Supplies as per the GST Return Filed” is filled and “GSTIN No.” is not filled. |
| 119 | Corresponding Income offered – “Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be filled since TDS is claimed in column 6 of TDS2(i). | If in schedule “TDS” in TDS2(i), TDS is claimed in column 6 AND in Corresponding Income offered – “Gross Amount (Col 7)”
OR “Head of Income(Col 8)” is not filled. |
| 120 | Corresponding Income offered –
“Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be filled since TDS is claimed in column 6 of TDS2(ii). |
If in schedule “TDS” in TDS2(ii), TDS is claimed in column 6 and on Corresponding Income offered – “Gross Amount (Col 7)” or
“Head of Income(Col 8)” is not filled. |
| 121 | “Sec 10(10BC)-Any amount from the Central/State Govt. /local authority by way of compensation on account of any disaster” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster” under “Exempt Income” is selected more than once. |
| 122 | “Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)” under “Exempt Income” is selected more than once. |
| 123 | “Sec 10(11)-Statutory Provident Fund received” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(11)-Statutory Provident Fund received” under “Exempt Income” is selected more than once. |
| 124 | “Sec 10(12)-Recognized Provident Fund received” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(12)-Recognized Provident Fund received” under “Exempt Income” is selected more than once. |
| 125 | “Sec 10(13)-Approved superannuation fund received” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(13)-Approved superannuation fund received” under “Exempt Income” is selected more than once. |
| 126 | “Sec 10(16)-Scholarships granted to meet the cost of education” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(16)-Scholarships granted to meet the cost of education” under “Exempt Income” is selected more than once. |
| 127 | “Sec 10(17)-Allowance MP/MLA/MLC” drop- down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(17)-Allowance MP/MLA/MLC” under “Exempt Income” is selected more than once. |
| 128 | “Sec 10(17A)-Award instituted by Government” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(17A)-Award instituted by Government” under “Exempt Income” is selected more than once. |
| 129 | “Sec 10(18)-Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(18)-Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award” under “Exempt Income” is selected more than once. |
| 130 | “Defense Medical Disability Pension” drop- down cannot be selected more than one time under Exempt Income. | If dropdown “Defense Medical Disability Pension” under “Exempt Income” is selected more than once. |
| 131 | “Sec 10(19)-Armed Forces Family pension in case of death during operational duty” drop- down cannot be selected more than one time under Exempt Income | If dropdown “Sec 10(19)-Armed Forces Family pension in case of death during operational duty” under “Exempt Income” is selected more than once. |
| 132 | “Sec 10(26)-Any income as referred to in section 10(26)” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(26)-Any income as referred to in section 10(26)” under “Exempt Income” is selected more than once. |
| 133 | “Sec 10(26AAA)-Any income as referred to in section 10(26AAA)” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(26AAA)-Any income as referred to in section 10(26AAA)” under “Exempt Income” is selected more than once. |
| 134 | “Interest from Income Tax Refund” drop- down cannot be selected more than one time under Income from other sources. | If dropdown “Interest from Income Tax Refund” under “Income from other Sources” is selected more than once. |
| 135 | “Family pension” drop-down cannot be selected more than one time under Income from other sources. | If dropdown “Family pension” under “Income from other Sources” is selected more than once. |
| 136 | The name as entered in the return does not match with the name as per the PAN data base. | The name mentioned in Part A General Information of Schedule Income Details does not match with the name as per the PAN data base |
| 137 | Gross Total Income is not equal to the Total of Incomes from Business & profession, Salary, House Property & Other Sources. | In schedule “PART B -Gross Total Income”, sum of “Income from Business & Profession”, “Income from Salary/Pension”, “Income from one House Property” and “Income from Other Source” is NOT EQUAL TO “Gross Total Income”. (Field Ref B1+B2+B3+B4 not equal to B5) |
| 138 | Total Gross receipts u/s 44ADA is greater than 50 lakhs | In ITR 4, where “Gross Receipts u/s 44ADA”(Field E3) is greater than Rs 50 lakhs. |
| 139 | Professional tax u/s 16(iii) will not be allowed
for employer category as “Pensioners” and “Not Applicable” |
In schedule Income details in personal Information
category of employer is selected as “Pensioners” or “Not applicable” And value at field B2(ivc) is more than ZERO |
| 140 | Deduction u/s 80CCD(2) should not be more than 14% of salary if employer category is ‘Central Government’ | Maximum limit for Deduction u/s 80CCD(2) should be
14% of B1(iii)-B1(ib) (Net Salary-Value of Perquisites if employer category is Central Government |
| 141 | Claim of Sec 10(10B) Second Proviso- Compensation under scheme approved by CG cannot exceed Rs. 5 lakhs | In income details value mentioned at S. No. B2(ii)for dropdown Claim of Sec 10(10B) Second Proviso-Compensation under scheme approved by CG is more than Rs. 5,00,000 |
| 142 | Return of income is filed using ITR4 but income from business or profession under section 44AD or 44AE or 44ADA is not disclosed.
|
In Schedule BP If Gross turnover or gross receipts at sl. No. E1(a) and E1(b) is zero or null AND If total of presumptive income u/s 44AD in S. No. E2(c) is zero or null AND Gross receipts u/s 44ADA at S. No. E3 is zero or null AND Presumptive income u/s. 44ADA in S. No. E4 is zero or null AND If column Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher is zero or null AND Presumptive income u/s.44AE in S. No. E5 is zero or null AND Income chargeable under business or profession in S. No. E8 is zero or null AND In Part B-Gross Total Income, Income from business & Profession in S. No. B1 is zero or null
|
| 143 | In “Schedule BP” E2(c) should be equal to the value entered in E2(a)+E2(b) | If in Schedule BP, Sr.no E2c should be equal to E2(a)+E2(b) |
| 144 | Interest on borrowed capital is more than Rs.200000 for “Self-Occupied” house property. | In schedule Income Details – Schedule HP, “Type of House Property” is selected as “Self Occupied”, And
Value at the field B3(v)is more than 2,00,000 |
| 145
146 |
Maximum amount that can be claimed u/s 80CCD(1) for ’employees’ other than ‘Pensioners’ and ‘Not Applicable’ is 10% of Salary
Deductions claimed under section 80EEA is greater than ‘Zero’ and Deductions claimed under section 80EE is also greater than ‘Zero’ |
In income, if employer category is other than Pensioners or not applicable then value mentioned at field “B6(c ) cannot be more than 10% of value mentioned in the Field reference B1(iii)-B1(ib) (Net Salary-Value of Perquisites)
Note: This rule will be applicable only if system calculated value of 80CCD(1)>0 |
| In the schedule Income Details value at B6(j) is greater than zero and value mentioned in B6(k) is greater than zero | ||
| 147 | Dividend Income u/s 10(34) shown as exempt cannot be more than Rs.1000000/- and cannot be selected more than one time | In schedule Income Details in Exempt income schedule dropdown -Dividend Income u/s 10(34) shown as exempt is selected one than one time or
Value in Total Dividend income u/s 10(34) shown as exempt under exempt income section is more than 10,00,000 |
| 148 | In Schedule Gross Total income, exempt income should be equal to sum of amount entered in individual col. Of exempt income. | In income details, Total value mentioned at sr. no. B2(ii) is not equal to sum of individual values entered. |
| 149 | In Schedule Gross total income, S. No. B2v “Income chargeable under Salaries” should be equal to (B2iii – B2iv) | In income details value at B2(v) is not equal to value of “B2(iii)- B2(iv)”
If negative, restrict to zero. |
| 150 | Deduction u/s 80CCD(2) cannot be claimed by tax payer who has selected employer category as “Pensioners” or “Not applicable” | Deduction u/s 80CCD(2) cannot be claimed by tax payer who has selected all employer category as “Pensioners” or “Not Applicable” |
| 151 | Relief u/s 89 cannot be claimed if details of salary are ‘zero/ blank’ | Relief u/s 89 cannot be greater than zero if in income details at S. No. B2(i) or income from family pension at B4 is “Zero”/”Blank” |
| 152 | Deduction u/s 80EEA is claimed by HUF or Firm(other than LLP) | Status is selected as “HUF” or “Firm” in schedule “Personal info” And
amount entered at field “80EEA”B6(k) in schedule Income details is greater than zero. |
| 153 | Deduction u/s 80EEB is claimed by HUF or Firm(other than LLP) | Status is selected as “HUF” or “Firm” in schedule “Personal info” And
amount entered at field “80EEB”B6(l) in schedule Income details is greater than zero. |
| 154 | Assessee is HUF or Firm (other than LLP) and amount in schedule TDS 1 is more than zero | Assessee is “HUF” or Firm (other than LLP) and amount in schedule TDS 1 is more than zero |
| 155 | Assessee is HUF or Firm (other than LLP) and amount in details of salary is more than zero | Assessee is “HUF” or Firm (other than LLP) and amount in schedule of salary is more than zero |
| 156 | If Exempt allowance u/s 10(13A) House rent allowance is claimed then deduction u/s 80GG cannot be claimed | If value at field allowances to the extent exempt u/s 10 for derop down Sec 10(13A)-Allowance to meet expenditure incurred on house rent is greater than zero and deduction u/s 80GG is amounting to Rs 60000 |
| 157 | In Schedule 80D, Deduction at Sl. No. 1a is not equal to value of (i)+(ii) | In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii) |
| 158 | In Schedule 80D, the amount of preventive health check up of all the fields combined together cannot exceed 5000 | 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 |
| 159 | In Schedule 80D, Deduction at Sl. No. 1b is not equal to value of (i)+(ii)+(iii) | In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii) |
| 160 | In Schedule 80D, Deduction at Sl. No. 2a is not equal to value of (i)+(ii) | In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii) |
| 161 | In Schedule 80D, Deduction at Sl. No. 2b is not equal to value of (i)+(ii)+(iii) | In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii) |
| 162 | In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+1b+2a+2b) | 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 |
| 163 | In Schedule VIA, deduction claimed u/s 80D but details not provided in Schedule 80D | In Part C- Deductions and Taxable total Income, value in field 80D (Pt. B6(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”. |
| 164 | In Schedule VIA, deduction claimed u/s 80D cannot be more than the eligible amount of deduction mentioned in Schedule 80D | In Part C- Deductions and Taxable total Income, value in field 80D (Pt. B6(f)) is not equal to the field Sl. No. 3 “Eligible Amount of Deduction” of Schedule 80D or GTI whichever is lower
Note : this rule is applicable only if GTI >0 |
| 165 | In Schedule VIA, if amount of deduction for any section from 80C to 80 GGC is filled then drop down for ‘Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA?’ is mandatory | In Part C- Deductions and Taxable total Income, user entered value in any field from 80C to 80GGC is greater than zero and drop down for “Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA?” is not selected |
| 166 | Answer to Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? Is yes but schedule DI is not filled | In Part C- Deductions and Taxable total Income, answer to “Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA?” is selected as “Yes” but schedule DI is blank/ null |
| 167 | Section mentioned in schedule DI are not matching with the sections under which deduction is claimed in under VIA | Section mentioned in schedule DI column no 1 is not matching with sections from 80C to 80GGC for which amount (system calculated) claimed by taxpayer in Part C- Deductions and Taxable total Income is more than zero |
| 168 | In Schedule DI, amount mentioned in Col 2 ‘Eligible amount of deduction during FY 2019- 20’ is not equal to system computed amount of Schedule VIA | Eligible amount of deduction during FY 2019-20 mentioned in schedule DI column no 2 is not matching with system computed amount of deduction u/s 80C to 80GGC as per Part C- Deductions and Taxable total Income for the respective section mentioned by taxpayer |
| 169 | Deduction attributable to
investment/expenditure made between 01.04.2020 to 31.07.2020 is blank/ null though the amount in column 2 is greater than zero |
If answer to “Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA?” is selected as “Yes” and column no 2 of schedule DI is greater than zero then column no 3 cannot be blank/ null |
| 170 | In Schedule DI, amount mentioned in Col 3 ‘Deduction attributable to investment/expenditure made between 01.04.2020 to 31.07.2020’ cannot exceed amount in Col 2 ‘Eligible amount of deduction during FY 2019-20’ | Amount in column no 3 is more than column no 2 |
| 171 | Income from Family Pension cannot be claimed by “HUF” and “Firm (Other than LLP)” | In Part A General status is selected as “Firm” or “HUF” and Value at drop down of Family pension and/or deduction u/s 57(iia) is more than zero |
| 172 | If exempt allowance is claimed u/s. 10(10AA) above Rs. 3 Lakh for employer category other “Central and state government” | In Schedule Income Details, employer category is other than “Central or State government” and the deduction u/s. 10(10AA) is more than Rs. 300000 |
| 173 | Total of chapter VI-A deductions is not consistent with the breakup of individual deductions but restricted to GTI. | If value at field -S. No. .6 ” Part -B , Gross Total Income ” of schedule Income details is greater than zero, and Total of chapter VI-A deductions is not consistent with total of individual deductions. (Total of 6a to 6r) And total deduction should not be greater than S. No. 5 |
| 174 | Total income should be the difference between “Gross total income” and “Total deductions” | If S. No. B5 Gross total income of schedule Income details is greater than zero and S. No. B7 is not equal to the difference between S. No. B5-B6 |
| 175 | Total presumptive income u/s 44AD should be more than or equal to 6% of Gross Turnover or Gross Receipts received a/c payee cheque or a/c payee bank draft or bank electronic clearing system. | In schedule BP value mentioned at field” 6% of E1a or the amount claimed to have been earned, whichever is higher” is lower than 6% of value mentioned in “E1a” |
| 176 | Total presumptive income u/s 44AD should be more than or equal to 8% of Gross Turnover or Gross Receipts received in any other mode other than Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system. | In schedule BP value mentioned at field” 8% of E1b or the amount claimed to have been earned, whichever is higher” is lower than 8% of value mentioned in “E1b” |
| 177 | Presumptive income u/s 44AD should be the sum of 6% of Gross Turnover through Account payee cheque & 8% of Gross turnover in any other mode | In schedule BP ,E2( C) is not equals to E2(a) + E2(b) |
| 178 | Income U/S 44AD is more than Gross receipts or Gross turnover through Any other mode. | A – Section 44AD
In schedule BP, 44AD income (i.e E2(a)) is more than zero AND 44AD income (i.e E2(a)) is more than Gross receipts (i.e 6% –> E1(a)-“Through A/c Payee cheque or A/c payee bank draft or bank clearing system received before specified date” OR B -In schedule BP, 44AD income (i.e E2(b)) is more than zero AND 44AD income E2(b) is more than Gross receipts8% –> E1(b)-“Any other mode”). |
| 179 | Income U/S 44AD is more than Gross receipts/Gross turnover through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received. | In schedule BP, “Total Presumptive income U/S 44AD (Field E2(a)) “is MORE THAN Gross Turnover / Gross Receipts ( Field E1(a)) . |
| 180 | Total Gross turnover u/s 44AD is greater than 2 crore | In Schedule BP , “Gross turnover or gross receipt U/S 44AD”(Field E1(a)+E1(b)) is greater than 2crore. |
| 181 | The provisions of 44AD is not applicable for General commission agents and persons carrying on professions as referred in section 44AA (1). | 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, 16013, 16018, 16019_1, 16020, 18001, 18002, 18003,18004,18005,18010,18011,18012,18013,18014, 18015, 18016,18017,18018, 18019, 18020,20010,20011,20012 |
| 182 | Income U/S 44ADA is more than corresponding gross receipts. |
In Schedule BP, where “Total Presumptive income U/S 44ADA ( Field E4) “is MORE THAN Gross Turnover / Gross Receipts ( Field E3) . |
| 183 | Total Presumptive Income u/s 44ADA is less than 50% of Gross Turnover or Gross Receipts. | In Schedule BP , where “Presumptive income U/S 44ADA”(Field E4) is less than 50% of Gross Turnover / Gross Receipts (Field E3) |
| 184 | Assessee cannot claim benefits of section 44ADA if assessee is carrying on business | If value at field E3 is greater than “Zero” but section code selected in Business code under table “44ADA” is other than below codes :
14001, 14002,14003, 14004, 14005, 14006,14008, 16001, 16002, 16003, 16004,16005,16007,16008, 16009, 16013,16018,16019_1, 16020 18001, 18002, 18003, 18004, 18005, 18010,18011,18012,18013,18014, 18015, 18016,18017,18018, 18019, 18020,20010,20011,20012 |
| 185 | Presumptive income u/s 44AE should be Presumptive Income from Goods Carriage as reduced by Salary and interest paid to partners | In case of Firm, Value at E7 in “schedule BP” is not equal to the difference of E5& E6.(E7=E5-E6)
Note : If result is negative, then restrict to “0” & In case of HUF and Individual, Value at E7 in “schedule BP” is not equal to the E6. (E7=E5) This rule shall be applicable only when E7 is greater than zero |
| 186 | The value at filed “E5” is greater than zero but the Schedule 44AE is not filed. | In Schedule BP , value at field E5 is more than “0” but value at all fields in 44AE table is “Zero” or “Null” |
| 187 | Deemed Income u/s 44AE should be equal to the amount mentioned in “Presumptive
income u/s 44AE for the goods |
In schedule BP,
if Presumptive Income from Goods Carriage under section 44AE in S. No. .E5> 0 AND the Tonnage capacity of goods carriage (in MT) in column 3 of section 44AE exceeds 12 MT AND The presumptive income u/s.44AE per vehicle in column 5 of section 44AE is less than Rs.1000 per MT per month Or, In schedule BP, if Presumptive Income from Goods Carriage under section 44AE in S. No. .E5 > 0 AND the Tonnage capacity of goods carriage (in MT)in column 3 of section 44AE does not exceeds 12 MT AND The presumptive income u/s.44AE per vehicle in column 5 of section 44AE is less than Rs.7500 per month |
List of Category A Rules for ITR 4 are as below:
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.
Download Full text of ITR-4 Instruction Released on 22.11.2020
************************************
Also Read
Republished with amndments as per Instructions updated by CBDT on 22.11.2020.
