Instructions for filling ITR-4 SUGAM For A.Y. 2021-22 | F.Y. 2020-21
General Instructions
These instructions are guidelines to help the taxpayers for filling the particulars in Income-tax Return Form-4 for the Assessment Year 2021-22 relating to the Financial Year2020-21. 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 2021-22 only, i.e., it relates to income earned during the Financial Year 2020-21.
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.
(f) has deferred tax on ESOP received from employer being an eligible start-up.
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 115BBE;
(e) Income to be apportioned in accordance with provisions of section 5A; or
(f) Agricultural income in excess of X5,000.
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. Key changes (as compared to ITR for AY 2020-21)
Instructions to Form ITR-4 (A.Y. 2021-22)
(a) Option to avail benefit of new tax regime u/s 115BAC is provided in ITR-4. Form-10IE filing is mandatory to avail benefit of new tax regime and should be filed within due date mentioned as per section 139(1).
(b) Resident Individual having Income-Tax deferred on ESOP is restricted to file ITR-4.
(c) Quarterly breakup of dividend income to be provided.
(d) Schedule DI is removed.
7. 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) [www.incometax.gov.in from 7-June-2021] 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).
8. 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).
9. 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 2021-22, in case of different categories, is as under:-
| (Applicable if New Tax Regime u/s 115BAC is not opted) | ||
| Sl. No. Category Amount (in ₹) | ||
| (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 2020-21 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 2020-21 | 5,00,000 |
–
| (Applicable if New Tax Regime is opted u/s 115BAC) | ||
| Sl. No. Category Amount (in ₹) | ||
| (i) | In case of an individual who is below the age of 60 years | 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 previous year 2020- 21 | 2,50,000 |
| (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 previous year 2020- 21 | 2,50,000 |
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.
10. Obligation to file form 10-IE
1. Any individual or HUF opting for new tax regime u/s 115BAC has to mandatorily file Form 10-IE before due date of filing of return u/s 139(1).
2. Form 10-IE once filed cannot be withdrawn during the year.
3. After filing Form 10-IE, original return or revised return is required to be filed mandatorily to avail the benefit of new tax slab u/s 115BAC and Acknowledgement no. & Date of filing Form 10IE are mandatory fields in ITR-4.
4. If Form 10-IE is filed within due date then even if return is filed after due date, benefit of 115BAC will be allowed.
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 ‘142(1)’ (c) If filed in response to notice under section 148, tick ‘148’ |
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| 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 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. |
| Are you opting for new tax regime u/s 115BAC ? ❑ Yes ❑ No
If yes, please furnish date of filing of form 10-IE along with Acknowledgment number |
Assessee having income from business and profession has to mandatorily file Form 10-IE to opt for new tax regime u/s 115BAC.
In case new tax regime is being opted, please select checkbox as ‘Yes’ and enter the date of filing of form 10-IE and acknowledgement number. If new tax regime is opted, loss under the head House Property is not allowed to be set off and the following deductions/allowances cannot be claimed 1) Certain allowances u/s section 10 (LTA, HRA, allowances granted to meet expenses in performance of duties of office, Allowances granted to meet personal expenses in 2) Deductions u/s 16 (Standard Deduction ,Entertainment allowance and Professional tax) 3) Interest payable on borrowed capital for self occupied property 4) Standard Deduction in case of family pension 5) Chapter VIA Deduction (life insurance, health insurance premium, pension funds, provident fund, donation etc except Contribution made by employer to notified pension scheme u/s 80CCD(2)) |
|
| 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)
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 |
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 2020 to 31 March 2021, 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 of amount 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 2020 to 31 March 2021, else tick ‘No’
Please enter amount/ aggregate amount of expenditure if ‘Yes’ is ticked |
|
| A23 | 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 (e) Aadhaar No. 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/assistance0 (This allowance cannot be claimed if new tax regime u/s 115BAC is opted) | |
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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 |
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| 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 (This allowance cannot be claimed if new tax regime u/s 115BAC is opted) | ||
| 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 (This allowance cannot be claimed if new tax regime u/s 115BAC is opted) | ||
| Sec 10(14)(ii)- Prescribed allowances or benefits granted to meet personal expenses in performance of duties of office or empltrfoyment or to compensate him for increased cost of living.
(This allowance cannot be claimed if new tax regime u/s 115BAC is opted) |
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| Section 10(14)(i) – Allowances referred in sub-clauses (a) to (c) of sub-rule (1) in Rule 2BB
(This allowance can be claimed only if new tax regime u/s 115BAC is opted) |
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| Section 10(14)(ii) – Transport allowance granted to certain physically handicapped assessee | ||
| (This allowance can be claimed only if new tax regime u/s 115BAC is opted)sd | ||
| 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.
(This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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) (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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) (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. In case the house property is ‘self-occupied’ and new tax regime u/s 115BAC is opted, interest payable on borrowed capital cannot be claimed |
| 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).In case new tax regime u/s 115BAC is opted and net computation under the head ‘House Property’ is a loss, the same cannot be set-off against income under any other head |
| 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.In case dropdown Dividend’ is selected, please enter Quarterly breakup of dividend income in the table List of category of income:- |
| (a) Interest from Savings Bank Account
(b) Interest from Deposit (Bank/Post Office/ (c) Interest from Income Tax Refund (d) Family pension (e) Dividend(f) Any Other – In case of any other interest income enter the details in a text box provided. |
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| 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]. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
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| 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 Business & Profession’ [B1], ‘Income from Salary’ [B2(v)],‘House Property’ [B3(vii)] and ‘Income from Other Sources’ (B4).
In case new tax regime u/s 115BAC is opted and income from House Property is negative, this field will be auto-populated as aggregate of ‘Income from Business & Profession’ [B1], ‘Income from Salary’ [B2(v)] and ‘Income from Other Sources’ (B4). |
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– | |
| (Please note that the deduction in respect of the investment/ deposit/ payments for the period 01-04-2020 to 31-07-2020 cannot be claimed again, if already claimed in the AY 20-21) | |
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| 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 recognised Provident Fund or an approved
superannuation fund, contribution to deferred annuity plan, subscription to National Savings Certificates, tuition fees, payment or repayment of amounts borrowed for purposes of purchase/ construction of a residential house and other similar payments/investments which are eligible for deduction under section 80C of the Income-tax Act.The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs.1,50,000.(This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 appropriate options from the drop down. 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 (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 X 40,000 during the year. However, in case of senior citizen the applicable limit is X1,00,000. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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.
(This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 |
| 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 2020 to 31 March 2021 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 X150,000 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 X150,000 paid during the year. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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.
(This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 accommodation, in excess of 10% of total income, which is eligible for deduction u/s 80GG.
The amount eligible for deduction is subject to a maximum limit of X60,000 during the year and further conditions specified therein. Please ensure to submit Form 10BA to claim this deduction. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 X 10,000 during the year. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| C17 | 80TTB | Deduction in respect of interest on deposits in case of senior citizens Deduction in case of a person with disability | 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 X 50,000 during the year. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| 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 – X 75,000 2. Self with Severe disability – X 1,25,000 (This deduction cannot be claimed if new tax regime u/s 115BAC is opted) |
| C19 | Total Deductions | Please enter the aggregate amount of deductions claimed under Chapter VI-A. | |
| C20 | Taxable Total Income | This is an auto-populated field representing the Total Income which is computed as Gross Total Income [B5] reduced by claim of total deductions [C19]. |
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 X5,00,000, you can claim rebate of income-tax u/s 87A, of an amount equal to income-tax payable or X12,500, 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.
Note : If the shortfall in the advance tax instalment or the failure to pay the same on time is on account of dividend income, no interest under section 234C shall be charged if the assessee has paid the whole of the amount of tax payable in respect of dividend income, had such income been a part of the total income, as part of the remaining instalments of advance tax which are due or where no such instalments are due, by the 31st day of March of the financial year. Dividend income included in Total income will be computed as ‘Lower of Dividend income and total income other than 44AD and 44ADA’ The computed dividend income as mentioned above shall be distributed among 5 quarters by giving preference to QTR 5 to QTR 1 as it is more beneficial to assessee. 234C will be calculated on tax on returned income which is calculated as under:
|
| 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. |
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List of other types of exempt income (drop down to be provided)
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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
(This allowance cannot be claimed as exempt income if new tax regime u/s 115BAC is opted) |
||
| 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) | ||
| 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 computed @6% of Turnover mentioned at E1a, or the actual amount claimed to have been earned, whichever is higher. |
| 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, 2021. 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
(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)
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
(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)
| 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. |
| ( ) | 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. |
| (i) | 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/withdrawals offered | Please enter the details of corresponding receipt/withdrawals 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 Please Note : Select drop down as ‘Not applicable (only in case TDS is deducted u/s 194N)’ in column no 8 if TDS is claimed u/s 194N of the Act |
| 9 | TDS credit being carried forward | Please enter the amount of remaining TDS credit which is being carried forward to subsequent years. |
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 2020-21) or HUF–
| Income | Tax Liability | |
| 1 | Upto X2,50,000 | Nil |
| 2 | Between X2,50,001 – X5,00,000 | 5% of income in excess of X2,50,000 |
| 3 | Between X5,00,001 – X10,00,000 | X12,500 + 20% of income in excess of X5,00,000 |
| 4 | Above X10,00,000 | X1,12,500 + 30% of income in excess of X10,00,000 |
(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 2020-21 and not opting for new tax regime u/s 115BAC
| Income | Tax Liability | |
| 1 | Upto X3,00,000 | Nil |
| 2 | Between X3,00,001 – X5,00,000 | 5% of income in excess of X3,00,000 |
| 3 | Between X5,00,001 – X10,00,000 | X10,000 + 20% of income in excess of X5,00,000 |
| 4 | Above X10,00,000 | X1,10,000 + 30% of income in excess of X10,00,000 |
(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2020-21 and not opting for new tax regime u/s 115BAC –
| Income | Tax Liability | |
| 1 | Upto X5,00,000 | Nil |
| 2 | Between X5,00,001 – X10,00,000 | 20% of income in excess of X5,00,000 |
| 3 | Above X10,00,000 | X1,00,000 + 30% of income in excess of X10,00,000 |
(iv) In case of individual or HUF opting for new tax regime u/s 115BAC
| Income | Tax Liability | |
| 1 | Upto X2,50,000 | Nil |
| 2 | Between X2,50,001 – X5,00,000 | 5% of income in excess of X2,50,000 |
| 3 | Between X5,00,001 – X7,50,000 | X12500_+ 10% of income in excess of X5,00,000 |
| 4 | Between X7,50,001 – X10,00,000 | X37,500 + 15% of income in excess of X7,50,000 |
| 5 | Between X10,00,001 – X12,50,000 | X75,000 + 20% of income in excess of X10,00,000 |
| 6 | Between X12,50,001 – X15,00,000 | X1,25,000 + 25% of income in excess of X12,50,000 |
| 7 | Above X15,00,000 | X1,87,500 + 30% of income in excess of X15,00,000 |
(v) 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 2021-22
| 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 SERVICES | 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
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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:
| Sl. 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 Part B- Gross Total Income, “schedule BP” should be 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 | Business Income mentioned in Part B-Gross Total Income should be equal to amount mentioned in Schedule BP | Sl. No B1 is not equal to the amount mentioned in SL.no E8 of Schedule BP |
| 4 | 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) |
| 5 | 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) |
| 6 | Presumptive income u/s 44AD should be more than or equal to 6% of Gross Turnover or Gross Receipts received a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date | 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” Note : Round off -1. (i.e., if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 7 | Presumptive income u/s 44AD should be more than or equal to 8% of Gross Turnover or Gross Receipts received in any other mode other than Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date | 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”
Note : Round off -1. (i.e., if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 8 | Total; Presumptive income u/s 44AD should be the sum of 6% of Gross Turnover through Account payee check, & 8% of Gross turnover in any other mode | In schedule BP ,E2( C) is not equals to E2(a) + E2(b) |
| 9 | 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”). |
| 10 | Income U/S 44AD should not be more than Gross receipts/Gross turnover through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date | In schedule BP, “Total Presumptive income U/S 44AD (Field E2(a)) “is MORE THAN Gross Turnover / Gross Receipts ( Field E1(a)) |
| 11 | In the return of income, the taxpayer has filed ITR‐4 but the gross receipt/income U/S 44AD (E1(a)+ E1(b)) is more than Rs. 2 Crore | In Schedule BP , “Gross turnover or gross receipt U/S 44AD”(Field E1(a)+ E1(b)) is greater than 2crore. |
| 12 | The provisions of 44AD is not applicable for General commission agents and persons carrying on professions as referred in section 44AA (1). (For ineligible Business codes, please refer to Instructions) | 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, 18003,18004,18005,18010,18011,18012,1801 3,18014, 18015, 18016,18017,18018, 18019, 18020,20010,20011,20012, |
| 13 | In schedule BP if income is declared u/s 44AD then it is mandatory to select “Business code” u/s 44AD. | If In schedule BP E2c is more than ZERO and “Business code” u/s 44AD is not selected. |
| 14 | In schedule BP if “business code” u/s 44AD is selected then it is mandatory to declare income u/s 44AD. | If In schedule BP “business code” u/s 44AD is selected and income in field E2c is zero or null |
| 15 | Income U/S 44ADA cannot be 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) . |
| 16 | Presumptive Income u/s 44ADA cannot be 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) Note : Round off -1. (i.e., if the value in XML is less than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 17 | The provisions of 44ADA is not applicable for persons carrying on business (For ineligible Business codes, please refer to Instructions) | Instructions to Form ITR-4 (A.Y. 2021-22) 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 |
| 18 | In schedule BP if income is declared u/s 44ADA then it is mandatory to select “Business code” u/s 44ADA. | If In schedule BP E4 is more than ZERO and “Business code” u/s 44ADA is not selected. |
| 19 | In schedule BP if “business code” u/s 44ADA is selected then it is mandatory to declare income u/s 44ADA. | If In schedule BP “business code” u/s 44ADA is selected and income in field E4 is zero or null |
| 20 | Total of chapter VI-A deductions shall be consistent with the breakup of individual deductions (Total of 6a to 6r). Total deduction should not be greater than sl no. 5 | If value at field –sl.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 sl no. 5 |
| 21 | Deductions claimed under Chapter VI-A cannot be greater than “Gross Total Income”. Applicable only if B6>0. | 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. |
| 22 | If the status of the Assessee is “Firm” deduction u/s 80C, 80CCC & 80CCD (1) cannot be claimed. | 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 |
| 23 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, then Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than 1,50,000. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
AND Assessee has selected status as “Individual” or “HUF” in schedule Part A General information And sum of field 80C ‐B6C(a) + 80CCC (B6C(b)) + 80CCD(1) B6C(c)) in schedule Income details is more than 1,50,000. |
| 24 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and employer category is Pensioners or Not Applicable, then Deduction u/s 80CCD(1) should not be more than 20% of Gross total Income | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
AND In schedule Income details value mentioned at field “B6(c ) is more than 20% of value mentioned in the field sr. no B5 and “Nature of Employment ” is “Pensioners” or” Not Applicable” Note : Round off + 1. (i.e., if the value in XML is more than upto 1/‐ of temporary calculated value, don’t restrict the xml ) |
| 25 | If the status of the Assessee is not “individual” deduction u/s 80CCD(1) is not allowable. | If Status is other than “individual” and value at field 80ccd(1)‐Field 6(c) is more than “Zero” |
| 26 | If the status of the Assessee is not “individual” deduction u/s 80CCD(1B) is not allowable. | If Status is other than “individual” and value at field 80ccd(1b) ‐ Field 6(d)is more than “Zero” |
| 27 | Deduction u/s 80CCD(2) should not be more than 10% of salary if the employer is other than Central Government | Value mentioned in the field Sr. no B6 (e ) is more than 10% of value mentioned in the field B2(iii)‐B2(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 Note : Round off + 1. (i.e., if the value in XML is more than upto 1/‐ of temporary calculated value, don’t restrict the xml ) |
| 28 | Deduction u/s 80CCD(2) is not allowable to HUF or Firm(other than LLP) | 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. |
| 29 | 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. | If assessee is selected status as “Firm” and claims deduction u/s 80D (System Calculated value) is more than zero |
| 30 | If the status of the Assessee is Firm(other than LLP) deduction u/s 80DD is not allowable. | 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 |
| 31 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and To claim deduction under section 80DD eligible category description is mandatory | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
In schedule Income details value at field sr. no 6(g) is greater than zero the corresponding drop down is null or not provided |
| 32 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, and To claim deduction under section 80DDB eligible category description is mandatory | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
In schedule Income details value at field sr. no 6(h) is greater than zero the corresponding drop down is null or not provided |
| 33 | If the status of the Assessee is Firm(other than LLP) deduction u/s 80DDB is not allowable. | Status is selected as “Firm” and value at field 80DDB is more than Zero. |
| 34 | If the status of the Assessee is HUF or Firm(other than LLP) deduction u/s 80E is not allowable. | 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. |
| 35 | If the status of the Assessee is HUF or Firm(other than LLP) deduction u/s 80EE is not allowable. | 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. |
| 36 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, and Deduction u/s 80G claimed, details should be provided in Schedule 80G | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
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 |
| 37 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80G,Amount of deduction computed cannot be more than the eligible amount | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and If value at Total field of “Eligible amount of Donations” (F in Schedule 80G) is more than value at field “Total Donations”(E in Schedule 80G) |
| 38 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule VIA, deduction claimed u/s 80G cannot be more than the eligible amount of donation mentioned in Schedule 80G | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
value at field sl no.6(m) – 80G in Part C is more than value at Total field of “Eligible amount of Donations” (E in Schedule 80G) |
| 39 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule Income Details, the maximum limit allowable under section 80GG is:
Rs.60,000/- or 25% of total income before allowing deduction of this expenditure |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at B(n) is more than 60,000 or 25% of B7 before allowing deduction of this expenditure
Note : Round off + 1. (i.e., if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 40 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Deduction u/s 80TTA should be restricted to interest income from Savings Account under Income from other sources. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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 |
| 41 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Deduction under section 80TTA can be claimed only by the assessee less than 60 years of age.
Restriction not applicable to HUF assessees. |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and age of the taxpayer as per personal information of Schedule Income details is 60 years or more and the value in the field Sr.no. 6(p) is more than Zero.
Note: This rule will not be applicable if HUF is selected under Residential status. |
| 42 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and If the Assessee is not a senior citizen deduction under section 80TTB cannot be claimed. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Assessee being senior citizen claiming deduction u/s 80TTB should be restricted to interest income (Savings & Deposits) from other sources . | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In schedule Part A general date of birth is before 02.04.1961 in the personal information and amount entered at field sl 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‐perative Society) under “Income from Other Sources” in schedule Income details |
| 44 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then the amount that can be claimed for category “Self with disability” u/s 80U should be equal to is 75,000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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
Note : If GTI is less than 75000, then 80u should be allowed upto GTI. |
| 45 | If the status of the Assessee is Firm (other than LLP) deduction u/s 80U is not allowable. | 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. |
| 46 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and To claim deduction under section 80U eligible category description is mandatory. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In schedule Income details value at field sr. no 6(r) is greater than zero the corresponding drop down is null or not provided |
| 47 | In Part A General “Name of the representative, Capacity of the representative, Address of the representative and Permanent Account Number (PAN)/ Aadhaar of the representative” is mandatory if in Part-Verification capacity is selected as “Representative” from drop down | In “Verification” capacity is selected as “Representative” from drop down and Details 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. |
| 48 | Total income should be the difference between “Gross total income” and “Total deductions” | If SL.no B5 Gross total income of schedule Income details is greater than zero and Sl.no B7 is not equal to the difference between sl no.B5-B6
Note : Round off + 5 and -5. (i.e., if the value in JSON is between + 5 and -5 of temporary calculated value, don’t restrict the JSON ) |
| 49 | Relief u/s 89 cannot be claimed without furnishing Form 10E | In schedule Income Details, in field B13, relief u/s 89(1) to be provided only if Form 10E is filed by assessee |
| 50 | Deduction u/s 80CCD(2) should not be more than 14% of salary if any of the employer category is Central Government | Maximum limit for Deduction u/s 80CCD(2) should be 14% of B2(iii)-B2(ib) (Net Salary-Value of Perquisites if employer category is Central Government Note : Round off + 1. (i.e., if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 51 | Name in the return should match with the name as per the PAN date base (This will be checked at upload level. Please ensure that the name entered is as per the name in the PAN card. Also, make use of the pre-filled json to eliminate the error) | The name mentioned in Part A General Information of Schedule Income Details does not match with the name as per the PAN data base |
| 52 | Mobile Number entered should be correct and valid. | 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. |
| 53 | Taxpayer claiming benefit of senior citizen & super senior citizen, but date of birth is not matching with PAN database (This will be verified at upload level) | Upload Level Check |
| 54 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Gross Total Income should be equal to the Total of Incomes from Business & profession, Salary, House Property & Other Sources. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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) |
| 55 | Assessee being HUF or Firm is not eligible for rebate u/s 87A | If status is selected as “HUF” or “FIRM” in schedule “Personal info” And amount entered at sl no.B9 “Rebate u/s 87A” in schedule “Income details” is greater than zero. |
| 56 | Rebate u/s 87A is not allowable for assessees having Total income of more than Rs 5,00,000 lakhs. Rebate u/s 87A is not applicable for assessees other than “Individual” | In schedule Income Details value in the field Sr.no B7 is greater than 5,00,000 And Value in the field Sr.No.B9 of schedule Income detail is greater than zero |
| 57 | The amount of “Tax after Rebate ” should be equal to “Tax payable on total income” Minus “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. |
| 58 | Total Tax and Health and Education cess must be equal to sum of “Tax payable after Rebate” and Health and Education Cess | Value at field “sl no B12” is not equal to sum of value at field “sl no.B10” & sl no “B11” |
| 59 | Total Tax, Fee and Interest” must be equal to sum of “Balance Tax After Relief” and “Interest u/s 234A, 234B, 234C & Fee u/s 234F” | Value at field “sl no.B16” -“Total Tax, Fee and Interest” is not equal to sum of value at field “sl no B14” & “sl no. B15a ” & “sl no.B15b” & sl no. B15c & “sl no. B15d” |
| 60 | In Schedule Part A General, Sl.no B3iii. Annual Value should be output of SL.no B3i-B3ii | In schedule Part A General value at B3(iii) is not equal to difference of B3(i)-B3(ii) |
| 61 | 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). |
| 62 | Standard deduction allowed on House property should be equal to 30% of Annual value.
Note 1: This rule will not be applicable if value at B2vi < 0 Note 2: Rounding off errors of + 2 and -2 are allowed. |
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 1: This rule will not be applicable if value at B2vi <0 Note 2: Rounding off + 2 and -2. |
| 63 | If Gross rent received/ receivable/ lettable value during the year is not offered to tax, (zero or null) deduction for municipal tax cannot be claimed. | 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 |
| 64 | When type of property is selected as let-out or deemed let out, Gross rent received/ receivable/ lettable value during the year cannot be zero or null | If Type of House property is selected as “Let out” or “Deemed Let out” and value at field B3(i) is Zero or null. |
| 65 | In Schedule Gross Total Income, Sl.no B3vii. Income chargeable under the head ‘House Property’(iii – iv – v) + vi is not equal to sum of B3[(iii – iv – v) + vi] or The sum of Individual values under the head of House Property cannot be different from the “Income chargeable under the head House Property”. | 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 |
| 66 | 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. |
| 67 | 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) |
| 68 | Gross salary should be total of salary as per section 17(1) and value of perquisites as per section 17(2) and profits in lieu of salary as per section 17(3) | If value at sl noB2(i) is not equal to sum of B2[(ia)+ (ib)+ (1c)] in income details |
| 69 | In the Schedule “Gross total Income”, ‘Net Salary’ should be the difference between ‘Gross salary’ and ‘Allowances to the extent exempt u/s 10’. | 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. |
| 70 | In income details, B2(iv) Deductions u/s 16 should be sum of B2[iva+ ivb+ ivc] | If value at B2(iv) is not equal to sum of B2(iva+ ivb+ ivc) in income details |
| 71 | In income details, Sl.no B2v Income chargeable under Salaries should be B2(iii)-B2(iv) | 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. |
| 72 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, For Central, State Govt & PSU employees the Entertainment allowance u/s 16(ii) will be allowed to the extent of Rs 5000 or 1/5th of Basic salary whichever is lower | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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) Note : Round off + 1. (i.e., if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml ) |
| 73 | No Entertainment allowance u/s 16(ii) will be allowed to employees other than Central, State Government and PSU | 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” |
| 74 | “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 |
| 75 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(5)-Leave Travel concession/assistance received cannot be more than Salary as per section 17(1). | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and
In sl 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 |
| 76 | Exempt allowance Sec 10(6)‐Remuneration received as an official, by whatever name called, of an embassy, high commission etc.” cannot be more than Gross Salary | In sl 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 |
| 77 | Exempt allowance u/s 10(7)‐Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering service outside India cannot be more than Gross salary | In sl 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 |
| 78 | Exempt allowance u/s 10(10)‐Death‐cum‐retirement gratuity received cannot be more than 20,00,000 | Exempt allowance u/s 10(10)‐Death‐cum‐retirement gratuity received cannot be more than 20,00,000 |
| 79 | Sec 10(10A)‐Commuted value of pension received cannot be more than Salary as per section 17(1) | In income details, sl 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) |
| 80 | Sec 10(10AA)‐Earned leave encashment cannot be more than Salary as per section 17(1)‐ (Message to be shown to the taxpayers while preparing the return that maximum deduction for a non‐Government employees including PSU employee is only Rs 3 lakh) | In income details, sl 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) |
| 81 | Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination of service cannot exceed Rs. 5,00,000 | In income details value mentioned at sr 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. |
| 82 | In exempt allowances only Sec 10(10B)(i) OR Sec 10(10B)(ii) OR Sec 10(10C) can be selected. | In income details value mentioned at sr 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).” |
| 83 | Exempt Allowance u/s 10(10CC)‐Tax paid by employer on non‐monetary perquisite cannot be more than Value of perquisites as per section 17(2) | In income details sl 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) |
| 84 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Exempt Allowance Sec 10(13A)‐Allowance to meet expenditure incurred on house rent cannot be more than Salary as per section 17(1) | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In income details, Sl noB2(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 sl.no.B2(ia) of Part B Gross Total Income. |
| 85 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(14) i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment cannot be more than Salary as per section 17(1) | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In income details, Sl 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 sl.no.B2(ia) of Part B Gross Total Income. |
| 86 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living cannot be more than Salary as per section 17(1) | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and In income details, Sl 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 sl.no.(ia) of Part B Gross Total Income. |
| 87 | “Sec 10(10BC)‐Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster” drop‐down cannot be selected more than one time under Exempt Income. | 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. |
| 88 | “Sec 10(10D)‐ Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub‐clause (a) to (d) of Sec.10(10D)” drop‐down cannot be selected more than one time under Exempt Income. | 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. |
| 89 | “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. |
| 90 | “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. |
| 91 | “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. |
| 92 | “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. |
| 93 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,”Sec 10(17)-Allowance MP/MLA/MLC” drop-down cannot be selected more than one time under Exempt Income. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and dropdown “Sec 10(17)-Allowance MP/MLA/MLC” under “Exempt Income” is selected more than once. |
| 94 | “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. |
| 95 | “Sec 10(18)-Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award” drop-down cannot be selected more than one time under Exempt Income. | 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. |
| 96 | “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. |
| 97 | “Sec 10(19)-Armed Forces Family pension in case of death during operational duty” drop-down cannot be selected more than one time under Exempt Income. | If dropdown “Sec 10(19)-Armed Forces Family pension in case of death during operational duty” under “Exempt Income” is selected more than once. |
| 98 | “Sec 10(26)-Any income as referred to in section 10(26)” drop-down cannot be selected more than one time under Exempt Income. (Show message to assessee that the exemption is available only to certain category of assessees in NE Region and Ladakh) | If dropdown “Sec 10(26)-Any income as referred to in section 10(26)” under “Exempt Income” is selected more than once. |
| 99 | “Sec 10(26AAA)-Any income as referred to in section 10(26AAA)” drop-down cannot be selected more than one time under Exempt Income. (Show message to assessee that the exemption is available only to certain category of assessees of Sikkim) | If dropdown “Sec 10(26AAA)-Any income as referred to in section 10(26AAA)” under “Exempt Income” is selected more than once. |
| 100 | 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. |
| 101 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and in “Schedule Income Details” Deduction u/s 57(iia) cannot be more than 1/3rd of Family pension or Rs. 15,000 whichever is lower. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Value of “Family Pension” in field sl 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.
Note : Round off + 1. (i.e., if the value in XML is more than upto 1/‐ of temporary calculated value, don’t restrict the xml ) |
| 102 | Presumptive income u/s 44AE should be Presumptive Income from Goods Carriage as reduced by Salary and interest paid to partners in respect of taxpayers who have selected status as “Firm (other than LLP)” | 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 E5. (E7=E5) This rule shall be applicable only when E7 is greater than zero |
| 103 | In Sch 80G Donee PAN cannot be 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 . |
| 104 | In Schedule 80G in table (A) “Donations entitled for 100% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. | 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). |
| 105 | In Schedule 80G in table (B) “Donations entitled for 50% deduction without qualifying limit” donation in cash or donation in other mode is to be entered mandatory. | 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). |
| 106 | In Schedule 80G in table (C) “Donations entitled for 100% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. | 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). |
| 107 | In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory. | 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). |
| 108 | In Schedule 80G in table (E) Donations should be equal to the sum of (Donations entitled for 100% deduction without qualifying limit + Donations entitled for 50% deduction without qualifying limit + Donations entitled for 100% deduction subject to qualifying limit + Donations entitled for 50% deduction subject to qualifying limit) | If the value at field (80G) (E) Donations is not equal to sum of (A+ B+ C+ D) |
| 109 | “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit” | 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” |
| 110 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” | 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” |
| 111 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to qualifying limit” | 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” |
| 112 | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit” | 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” |
| 113 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In “schedule 80G” if total donation in cash is entered more than Rs 2,000 against a single PAN, then total amount entered in donation in cash will not be considered for calculation of Eligible amount of donation. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and 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. |
| 114 | In schedule 80G, if donation is made in cash, same PAN of donee cannot appear more than once | In schedule 80G, when the same PAN of donee appears more than once and sum of field ‘Donation in cash’ against such PAN exceeds Rs 2000. |
| 115 | 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. |
| 116 | In Schedule TCS, “The Amount of TCS claimed this year” cannot be more than “Tax collected” | Sl.No.5 “Amount out of (4) being claimed” is MORE THAN Sl.No.4 “Tax Collected”. |
| 117 | In Schedule TCS total of col 5 TCS credit out of (4) being claimed this year should be equal to sum of individual values | If the value at col 5 of table “TCS (22)” is not equal to sum of individual values at col 5. |
| 118 | In Schedule TDS2 (i) & (ii) (Other than salary), “The Amount of TDS claimed this year” cannot be more than “Tax deducted”. | If in Schedule TDS2 (i) & (ii) SI. No. 6 “TDS Claimed” is more than SI.No. 5 “TDS Deducted” in case of current year TDS deduction
OR If in Schedule TDS2 (i) & (ii) SI.No 6 “TDS Claimed” is more than SI.No 4 “TDS b/f” in case of brought forward TDS claim. |
| 119 | In Schedule TDS (2), year of tax deduction is mandatory if there is a claim of brought forward 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. |
| 120 | In Schedule TDS2(i) & TDS2(ii), Unclaimed TDS brought forward & details of TDS of current FY should be provided in different rows in Sch TDS 2 | 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” |
| 121 | In schedule TDS-2(ii), claim of TDS in SR.NO 6 cannot be more than income disclosed in SR.NO 7 | If in “Schedule TDS -2(ii)” value of Col. No. 6 is more than value of Col. No.7 |
| 122 | In schedule TDS-2(i), claim of TDS in SR.NO 6 cannot be more than income disclosed in SR.NO 7 | If in “Schedule TDS -2(i)” value of Col. No. 6 is more than value of Col. No.7 |
| 123 | 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. |
| 124 | In Schedule TDS2 total of col 6 ‘TDS Credit out of (5) claimed this year should be equal to sum of individual values of col 6 | 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. |
| 125 | In Schedule TDS3 total of col 6′ ‘TDS Credit out of (5) claimed this year should be equal to sum of individual values of col 6 | 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. |
| 126 | In schedule “Tax Details” in TDS2(i), TDS is claimed in column 6 then Corresponding Receipt /Withdrawals offered – “Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be mandatorily filled. | If in schedule “TDS” in TDS2(i), TDS is claimed in column 6 AND in Corresponding Receipt /Withdrawals offered – “Gross Amount (Col 7)” OR “Head of Income(Col 8)” is not filled. |
| 127 | In schedule “Tax Details” in TDS2(ii), TDS is claimed in column 6 then Corresponding Income offered – “Gross Amount (Col 7)” and “Head of Income (Col 8)” is to be mandatorily filled. | 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. |
| 128 | IFSC under “Bank Details” is not matching with the RBI database. | In schedule Taxes paid and verification in Sr no. B28 IFSC under “Bank Details” is not matching with the RBI database. |
| 129 | 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. |
| 130 | “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. Sr.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 Part‐D COMPUTATION OF TAX PAYABLE, tax fields from Sl.8 to sl.12 are equal to zero and 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/16D furnished by Tax payer(s)/ Deductor), TDS claimed during the year i.e. sum of column no. (6) is MORE THAN 100 OR Total Advance Tax Paid at sl. 23(a) is more than zero |
| 131 | TDS, TCS or Tax paid claimed in “Tax paid and Verification schedule” is inconsistent with details of tax amount paid provided in Schedule IT, Schedule TDS1, Schedule TDS2 and Schedule TCS. | 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” |
| 132 | The sum of amounts claimed at TDS, TCS, Advance Tax and Self‐Assessment Tax shall be equal to the amount claimed at “Total Taxes Paid”. | 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 |
| 133 | Amount of Refund claimed is inconsistent with the difference of “Total Taxes Paid” and “Total Tax, Fee & Interest”(Only if B24 > B16) | In schedule Taxes paid and verification value mentioned at sr. no B26 is not equal to difference between Sr. no B16 of schedule Income details and sr. no. B24 of Schedule Taxes Paid and verification.
Note : Round off + 5 and ‐5. (i.e., if the value in XML is between + 5 and ‐5 of temporary calculated value, don’t restrict the xml) Note: This rule will be implemented if B24 > B16 |
| 134 | Amount of Tax payable is inconsistent with the difference of “Total Tax, Fee and Interest” and “Total Taxes Paid”. (Only if B16 > B24) | In schedule Taxes paid and verification value mentioned at sr. no B25 is not equal to difference between Sr. no B16 of schedule Income details and sr. no. B24 of Schedule Taxes Paid and verification.
Note : Round off + 5 and ‐5. (i.e., if the value in XML is between + 5 and ‐5 of temporary calculated value, don’t restrict the xml ). Note: This rule will be implemented if B16 > B24 |
| 135 | Agriculture Income shown as exempt cannot be more than Rs 5,000‐ and cannot be appear more than once. | 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. |
| 136 | In Schedule “taxes paid & Verification” under the bank account details at least one checkbox must be selected in which assessee prefer to get refund”. | If in Income details under the bank account details at least one checkbox is not selected. |
| 137 | In “Schedule Taxes Paid and Verification” Total TDS Claimed should be equal to the sum of total TDS claimed in TDS 1, 2 & 3 | 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 |
| 138 | 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. |
| 139 | In “Schedule Taxes Paid and Verification” Total Advance Tax paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2020 and 31/03/2021. | 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 01/04/2020 and 31/03/2021.
Note: Amounts of Schedule IT will be considered only if amounts are paid from 01/04/2020 to 31/03/2021 |
| 140 | In “Schedule Taxes Paid and Verification” Total Self-Assessment Tax Paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2021 for A.Y 2021-22. | 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 31/03/2021 for A.Y 2021-22.
Note: Amounts of Schedule IT will be |
| 141 | The value at field “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” |
| 142 | Presumptive Income from Goods Carriage under section 44AE is not equal to the amount mentioned in “Presumptive income u/s 44AE” | Value at SL.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” |
| 143 | In schedule BP if income is declared u/s 44AE then it is mandatory to select “Business code” u/s 44AE. | If In schedule BP E5 is more than ZERO and “Business code” u/s 44AE is not selected. |
| 144 | In schedule BP if “business code” u/s 44AE is selected then it is mandatory to declare income u/s 44AE. | If In schedule BP “business code” u/s 44AE is selected and income in field E5 is zero or null |
| 145 | Gross receipts /turnover is mentioned in schedule BP but Financial Particulars such as Sundry creditors, Inventories, Sundry debtors, cash in hand shall be filled | 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) |
| 146 | As per rule 12 (1)(ca), a person deriving income under the head “profits or gains from business /profession” and such income computed in accordance with special provisions of section 44AD or 44AE or 44ADA, can furnished return in ITR‐4. However, income from business or profession under section 44AD or 44AE or 44ADA is not disclosed. | 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 sl.no. E2(c) is zero or null AND Gross receipts u/s 44ADA at sl.no. E3 is zero or null AND Presumptive income u/s. 44ADA in sl.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 sl.no. E5 is zero or null AND Income chargeable under business or profession in sl.no. E8 is zero or null AND In Part B‐Gross Total Income, Income from business & Profession in sl.no. B1 is zero or null |
| 147 | Taxpayer has filed ITR 4 and mentioned Number of months for which goods carriage was owned/ leased/hired by assessee more than 12 months AND / OR total period of holding cannot be more than 120 months | In schedule 44AE, individual row for Number of months for which goods carriage was owned/ leased/hired by assessee is more than 12 AND/OR total of all such individual rows is MORE THAN 120. |
| 148 | Credit for TDS has been claimed in the return, but the corresponding receipts has been omitted to be offered for taxation.
(Please ensure that the income/receipts on the TDS claimed as per 26AS is offered to tax in relevant Income schedule(s)/ Schedule EI) |
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. Sr.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 excluding TDS u/s 194N, TDS claimed during current year i.e. Sum of column no. (6) is MORE THAN 100 or in schedule TDS (as per Form 16C/16D furnished by Tax payer(s)/Deductor), TDS claimed during the year i.e. sum of column no. (6) is MORE THAN 100. |
| 149 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 50000. (If Option “Yes” is selected, standard deduction cannot be claimed) | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and In income details value at field Sr. No.B2(iv)(a) is more than Rs. 50,000 |
| 150 | “The presumptive income offered u/s 44AE per vehicle cannot be less than Rs.1000 per MT per month (where the tonnage capacity exceeds 12 MT) or cannot be less than Rs. 7500 per month (where the tonnage capacity does not exceed 12 MT)”. | In schedule BP, if Presumptive Income from Goods Carriage under section 44AE in sl.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 sl.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 |
| 151 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,Deduction u/s 80CCD1(B) is limited to 50000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and Deduction u/s 80CCD1(B) is >50000 |
| 152 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,then amount that can be claimed for category “Dependent with disability” u/s 80DD should be equal to is 75,000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Drop down selected is dependent person with disability and computed amount is not equal to 75,000
Note : If GTI is less than 75000, then 80DD should be allowed upto GTI. |
| 153 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then amount that can be claimed for category “Dependent with severe disability” u/s 80DD should be equal to 125,000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and Drop down selected is dependent person with severe disability and as computed is not equal to 1,25,000
Note : If GTI is less than 125000, then 80DD should be allowed upto GTI. |
| 154 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80DDB for self and dependent cannot be more than Rs.40,000/- | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Drop down selected is self and dependent and amount is more than 40,000 |
| 155 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80DDB for senior and self and dependent cannot be more than Rs.1,00,000/- | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Drop down selected is senior citizen self and dependent and amount is more than 100,000 |
| 156 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule Part BTI, Deduction u/s 80EE cannot be more than Rs.50,000/- | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and As computed is less than as entered And (individual claiming more than 50000 |
| 157 | House rent allowance (HRA u/s.10(13A)) is claimed, hence deduction u/s.80GG above Rs 55,000 not allowed | Deduction u/s.10(13A) > ‘100’ under Allowances to the extent exempt u/s.10(sl.no.B2(ii)) and deduction u/s.80GG(sl.no.B65l) > ‘55000’ |
| 158 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The maximum deduction allowable under section 80TTA is Rs.10,000/‐. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Deduction u/s 80TTA sl no B6(p) is exceeding Rs. 10000 |
| 159 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The maximum deduction allowable under section 80TTB is Rs.50,000/‐. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80TTB in sl no B6(q)>50000 |
| 160 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule HP, if “Type of House Property” is selected as “Self‐Occupied”, then assessee cannot claim interest on borrowed capital more than Rs 2,00,000 , | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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 |
| 161 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In case employer category is other than pensioners or not applicable then Maximum amount that can be claimed for u/s 80CCD(1) is 10% of Salary [10% of (B2(iii)‐B2(ib)] (Net Salary‐Value of Perquisites) | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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 B2(iii)‐B2(ib) (Net Salary‐Value of Perquisites)
Note: This rule will be applicable only if system calculated value of 80CCD(1)>0 Note : Round off + 1. (i.e., if the value in XML is more than upto 1/‐ of temporary calculated value, don’t restrict the xml ) |
| 162 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Maximum deduction u/s 80EEA that can be claimed is Rs 150000/‐ | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at B6(k) is more than 1,50,000 |
| 163 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, assessee can claim only one of the deductions u/s 80EE or 80EEA. Both these deductions cannot be claimed simultaneously. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at B6(j) is greater than zero and value mentioned in B6(k) is greater than zero |
| 164 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Maximum deduction u/s 80EEB that can be claimed is Rs 150000/‐ | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at B6(l) is more than 1,50,000 |
| 165 | Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG in the Official Gazette cannot exceed Rs.500,000 | In schedule Income details value mentioned at sr no.B2(ii)for dropdown 10(10B)-First Proviso- Compensation limit notified by CG in the Official Gazette is more than Rs. 500,000 |
| 166 | In Income details, allowance to extent exempt u/s 10 should be equal to sum of individual values entered. | In income details, Total value mentioned at sr. no. B2(ii) is not equal to sum of individual values entered. |
| 167 | Deduction u/s 80CCD(2) cannot be claimed by taxpayer who has selected all 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” |
| 168 | Relief u/s 89 cannot be claimed by taxpayer if details of salary and family pension are “zero”/ “blank” | Relief u/s 89 cannot be greater than zero if in income details at Sl no B2(i) and income from family pension at B4 is “Zero”/”Blank” |
| 169 | Deduction u/s 80EEA cannot be 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. |
| 170 | Deduction u/s 80EEB cannot be 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. |
| 171 | Assessee is “HUF” or Firm (other than LLP) cannot claim credit for TDS in schedule TDS 1 | Assessee is “HUF” or Firm (other than LLP) and amount in schedule TDS 1 is more than zero |
| 172 | Assessee is “HUF” or Firm (other than LLP) cannot have salary income and amount in details of salary cannot be more than zero | Assessee is “HUF” or Firm (other than LLP) and amount in schedule of salary is more than zero |
| 173 | If the original return is filed under section 142(1) then taxpayer cannot file any return u/s 139. (This will be checked at upload stage) | If return is being filed u/s 139(5) and if entry is available in e-filing table for original return which is filed u/s 142(1) |
| 174 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, maximum Deduction at Sl. No. 1a Self and Family allowable is Rs 25000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, value at field 1a is greater than 25000 |
| 175 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ ii) Note: This validation to be checked, if value of (i+ ii) of Sl. No. 1a is less than 25000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Deduction at Sl. No. 1a is not equal to sum of Sl. No (i+ ii) |
| 176 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, the amount of preventive health checkup of all the fields combined together should not exceed 5000. | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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 |
| 177 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, then In Schedule 80D, maximum Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be allowable is Rs.50000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, value at field 1b is greater than 50000 |
| 178 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ ii+ iii)
Note: This validation to be checked, if value of (i+ ii+ iii) of Sl. No. 1b is less than 50000 |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Deduction at Sl. No. 1b is not equal to sum of Sl. No (i+ ii+ iii) |
| 179 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ In Schedule 80D, maximum Deduction at Sl. No. 2a Parents will be allowable is Rs. 25000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, value at field 2a is greater than 25000 |
| 180 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ ii)
Note: This validation to be checked, if value of (i+ ii) of Sl. No. 2a is less than 25000 |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Deduction at Sl. No. 2a is not equal to sum of Sl. No (i+ ii) |
| 181 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowable is Rs. 50000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, value at field 2b is greater than 50000 |
| 182 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ ii+ iii)
Note: This validation to be checked, if value of (i+ ii+ iii) of Sl. No. 2b is less than 50000 |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Deduction at Sl. No. 2b is not equal to sum of Sl. No (i+ ii+ iii) |
| 183 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed to the extent of 100000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Sl. No. 3 Eligible amount of deduction is greater than 100000 |
| 184 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+ 1b+ 2a+ 2b) subject to GTI
Note: This validation to be checked, if value of Sl. No. (1a+ 1b+ 2a+ 2b) is less than 100000 |
Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In Schedule 80D, Eligible amount of deduction at Sl. No. 3 is not equal to sum of Sl. No (1a+ 1b+ 2a+ 2b) subject to GTI |
| 185 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, to claim Deduction u/s 80D details are required to be provided mandatorily in Schedule 80D | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and 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”. |
| 186 | Income from Family Pension cannot be returned by “Firm (Other than LLP)” and “HUF” | 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) |
| 187 | Form 10BA should be filed to claim deduction u/s 80GG | Value at field 80GG is greater than ZERO but Form 10BA has not been filed |
| 188 | If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, The amount that can be claimed for category “Self severe with disability” u/s80U should be equal to 125,000 | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at 6(r) is selected as “Self with severe disability” and the value at field 6(r) is less or more than 125,000
Note : If GTI is less than 125000, then 80u should be allowed upto GTI. |
| 189 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ), B5(d), B5(f), B5(g), B5(h),B5(i), B5(j),B5(k),B5(l), B5(m), B5(n),B5(o),B5(p),B5(q),B5(r) should not be more than “0” | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c), B5(d), B5(f), B5(g), B5(h), B5(i), B5(j), B5(k), B5(l), B5(m),B5(n),B5(o),B5(p),B5(q),B5(r) is more than “0” |
| 190 | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowances under Sec 10(5)‐Leave Travel concession/assistance Sec 10(13A)‐Allowance to meet expenditure incurred on house rent Sec 10(14)(i)‐ Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment Sec 10(14)(ii) ‐ Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living should not be more than “0” | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ AND Exempt allowances under ‐ Sec 10(5)‐Leave Travel concession/assistance ‐ Sec 10(13A)‐Allowance to meet expenditure incurred on house rent ‐ Sec 10(14)(i)‐ Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment ‐ Sec 10(14)(ii) ‐Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living. is more than zero |
| 191 | In income details total of Dividend income should be equal to sum of “Quarterly breakup of Dividend Income” | In Income detail, value at field “Amount” is not equal to sum of Quarterly breakup of Dividend Income( i.e. Upto 15/6 + From 16/6 to 15/9 + From 16/9 to 15/12 + From 16/12 to 15/3 + From 16/3 to 31/3) |
| 192 | In schedule 80G, If PAN is already entered in anyone of the set of blocks (i.e. 100%, 50%, with Qualifying limit, without Qualifying limit) then same PAN cannot be entered in any other block | In schedule 80G, PAN already entered in anyone of the set of blocks (i.e. 100%, 50%, with Qualifying limit, without Qualifying limit) and same PAN entered is in any other block |
| 193 | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowance under Section 10(14)(ii) ‐ “Transport allowance granted to certain physically handicapped assessee” should not exceed Rs 38,400 | Exempt allowance under Section 10(14)(ii) ‐ “Transport allowance granted to certain physically handicapped assessee” is more than Rs 38,400 |
| 194 | If option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, Then Exempt allowances under Section 10(14)(i) Allowances referred in sub‐clauses (a) to (c) of sub‐rule (1) in Rule 2BB Section 10(14)(ii) ‐ Transport allowance granted to certain physically handicapped assessee should not be more than “0” | Option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ AND Exempt allowances under ‐ Section 10(14)(i) ‐ Allowances referred in sub‐clauses (a) to (c) of sub‐rule (1) in Rule 2BB ‐ Section 10(14)(ii) ‐ Transport allowance granted to certain physically handicapped assessee is more than zero |
| 195 | The assessee cannot opt for new tax regime u/s 115BAC without furnishing of Form 10IE (This will be verified at upload level) | In schedule Part A General,115BAC is selected as “Yes” and “Date of Filing of Form 10IE” & “Acknowledgement Number” should match with details database |
| 196 | For assessee Firm (other than LLP), option “Yes” cannot be selected for ‘Are you opting for new tax regime u/s 115BAC ?’ | Assessee status is Firm (Other than LLP)
AND option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ |
| 197 | If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,
then date of filing form 10IE and acknowledgement number are mandatory |
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
AND date of filing of Form 10IE and Acknowledgement number is blank |
| 198 | Once a proceeding is initiated u/s148, return cannot be filed u/s 139 (This will also be checked at upload level) | If return is being filed u/s 139 and if entry is available in e-proceedings table under section 148, for original return for the selected AY |
| 199 | If Form 10IE is already filed then option “No” cannot be allowed for ‘Are you
opting for new tax regime u/s 115BAC ?’, |
Form 10IE is already filed
AND ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ |
| 200 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
And sum of field 80C –B6C(a) + 80CCC (B6C(b)) + 80CCD(1) (B6C(c)) in schedule Income details |
| 201 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80G cannot be claimed and details should not be allowed in schedule 80G | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and (In schedule Income details Value mentioned at Sr. no. B6(m) is greater than ZERO
OR In Schedule 80G all the values mentioned are not Zeros or null) |
| 202 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80GG should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and In the schedule Income Details value at B6(n) is more than zero. |
| 203 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80TTA should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Amount entered at field B6(p) “80TTA” in schedule Income details is more than zero. |
| 204 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80TTB should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Amount entered at field B6(q) “80TTB” in schedule Income details is more than zero. |
| 205 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80U should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Amount entered at field B6(r) in schedule Income details is more than zero. |
| 206 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Professional tax u/s 16(iii) should not be more than zero. | option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and value at field B2(ivc) is more than ZERO |
| 207 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Gross Total Income should be equal to the Total of Incomes from Business & profession, Salary, House Property & Other Sources. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Income from house property is positive or zero and 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) |
| 208 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and if Income from House Property is negative, then take Income from House Property as Zero to compute Gross Total Income | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and Income from one House Property (B3) is negative, then In schedule “PART B ‐Gross Total Income”, sum of “Income from Business & Profession”, “Income from Salary/Pension”, and “Income from Other Source” is NOT EQUAL TO “Gross Total Income”.(Field Ref B1+ B2+ B4 not equal to B5) |
| 209 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 16(ii) should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and value u/s 16(ii) at field Sr. No.B2(iv)(b) is more than zero. |
| 210 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(5)‐Leave Travel concession/assistance received should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’,and sl no.B2(ii) the value of drop down “Sec 10(5)‐Leave Travel concession/assistance” is more than zero. |
| 211 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(13A)-Allowance to meet expenditure incurred on house rent should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Sl noB2(ii) if the value of drop down “Sec 10(13A)-Allowance to meet expenditure incurred on house rent” is more than zero. |
| 212 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses
wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment should not be more than zero. |
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Sl 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 zero. |
| 213 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of
office or employment or to compensate him for increased cost of living should not be more than zero. |
Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and Sl 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 zero. |
| 214 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than Zero | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and exempt income u/s 10(17)-Allowance MP/MLA/MLC is more than Zero |
| 215 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Standard deduction u/s 16(ia) should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and value at field Sr. No.B2(iv)(a) is more than zero. |
| 216 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80CCD(1B) should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80CCD(1B) is more than zero. |
| 217 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80DD should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80DD is more than zero. |
| 218 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80DDB should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80DDB is more than zero. |
| 219 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EE should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80EE is more than zero. |
| 220 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and “Type of House Property” is selected as “Self‐Occupied” then interest on borrowed capital should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and “Type of House Property” is selected as “Self Occupied” AND amount for interest on borrowed capital is more than zero. |
| 221 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80CCD(1) should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80CCD(1) is more than zero. |
| 222 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EEA should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80EEA is more than zero. |
| 223 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then deduction u/s 80EEB should not be more than zero. | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, and deduction u/s 80EEB is more than zero. |
| 224 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80D cannot be claimed and details should not be provided in schedule 80D | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and (In schedule Income details Value mentioned at Sr. no. B6(f) is greater than ZERO
OR In Schedule 80D all the values mentioned are not Zeros or null) |
| 225 | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ then Deduction u/s 57(iia) should not be more than Zero | Option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ and deduction u/s 57(iia) is more than zero |
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.
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