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’

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
performance of duties of office, Allowance received by MP/MLA/MLC)

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)

  • Yes
  • No

If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more
conditions mentioned in the
seventh proviso to section 139(1)]

In case the return is being filed due to any one or all of the below conditions are applicable then tick ‘Yes’

a) Amount or aggregate of amount exceeding Rs. 1 Crore in one or more current accounts

b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person

c) incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity

Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Please tick ‘Yes’ in case an amount / aggregate amount exceeding Rs.1 Crores is deposited in one or more current account during the period 1 April 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)
 

 

 

 

Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc.
Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outside India
Sec 10(10)- Death–cum-retirement gratuity received
Sec 10(10A)- Commuted value of pension received
Sec 10(10AA)- Earned leave encashment on retirement

Note: If category of employer is other than “Central or State Government” deduction u/s. 10(10AA) shall be restricted to Rs. 3 Lakh

Sec 10(10B) First proviso – Compensation limit notified by CG in the official Gazette
Sec 10(10B) Second Proviso- Compensation under scheme approved by the Central Government
Sec 10(10C)- Amount received/receivable on voluntary retirement or termination of service
Sec 10(10CC)- Tax paid by employer on non-monetary perquisite
Sec 10(13A)- Allowance to meet expenditure incurred on House Rent (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)

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)

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/
Cooperative Society)

(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.

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)

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 VIA 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)

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
dependent person with severe disability.

(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
maximum limit of X 50,000 during the year and further conditions specified in sub-section (3) of section 80EE. (This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

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:

  • QTR 1 (upto 15 Jun) – “Total Income other than 44AD & 44ADA income and Dividend Income + Dividend income distributed in QTR 1”
  • QTR 2 (16 Jun to 15 Sept) – “Total Income other than 44AD & 44ADA income and Dividend Income + Dividend income distributed in QTR 1 and QTR 2”
  • QTR 3 (16 Sept to 15 Dec) – “Total Income other than 44AD & 44ADA income and Dividend Income + Dividend income distributed in QTR 1, QTR 2 and QTR 3”
  • QTR 4 (16 Dec to 15 Mar)– “Total Income other than 44AD & 44ADA income and Dividend Income + Dividend income distributed in QTR 1, QTR 2, QTR 3 and QTR 4 + 44AD and 44ADA income”
  • QTR 5 (16 Mar to 31 Mar) – “Dividend income distributed in QTR 5”
D11 Fee u/s 234F Please enter the amount of fees payable for delay in filing return of income as per section 234F.
D12 Total Tax, Fee and Interest Please compute the total sum payable towards tax, fee and interest after claiming relief. (D7+ D8+ D9+ D10+ D11)
D13 Total Advance Tax Paid Please enter the amount of Advance Tax paid during the year. Please fill up details of challan etc. in Schedule-IT.
D14 Total Self-Assessment Tax Paid Please enter the amount of self-assessment Tax paid. Please fill up details of challan etc. in Schedule-IT.
D15 Total TDS Claimed Please enter the total amount of TDS claimed. Please fill up details of tax deducted at source in Schedule TDS-1 (in case of salary) or in Schedule TDS-2 (in case of other payments) as applicable.
D16 Total TCS Claimed Please enter total amount of TCS claimed. Please fill up details of tax collected at source in Schedule TCS.
D17 Total Taxes Paid This is an auto-populated field, which represents aggregate of taxes paid during the year, by way of advance tax, self-assessment tax, TDS and TCS. (D13+ D14+ D15+ D16)
D18 Amount payable (D12–D17) (if D12 > D17) Please compute the net amount payable, if any, after claiming credit of taxes paid (D12 – D17)
D19 Refund (D17 – D12) (if D17 > D12) Please compute the net amount refundable, if any, after claiming credit of taxes paid (D17 – D12).
D20 Exempt income (For reporting Purposes)

(If agricultural income is more than Rs.5,000/-, use ITR 3/5)

Please provide the details of incomes which are claimed exempt from taxation by selecting the appropriate option from the drop down. If multiple items of income are to be reported as exempt, please provide details of each income as separate line item.

Please also note that the maximum amount of agriculture income that can be reported in Form ITR-4 is upto Rs.5,000. If you are having agriculture income exceeding Rs.5,000, please use other regular ITR Forms.

 

 

List of other types of exempt income (drop down to be provided)

 

Agriculture Income (less than equal to Rs. 5000)
Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster.
Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)
Sec 10(11)- Statutory Provident Fund received
Sec 10(12)- Recognized Provident Fund received
Sec 10(13)- Approved superannuation fund received
Sec 10(16)- Scholarships granted to meet the cost of education
Sec 10(17)- Allowance MP/ MLA/ MLC

(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
such cases, no TDS credit should be claimed under the column “TDS credit being claimed this year” for the current year. If this is done, the column “Corresponding receipt/withdrawals
offered” is greyed-off and is not required to be filled up.

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.

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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

************************

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 )
Note: Don’t restrict upload if variation is upto + 100 or -100

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
considered only if amounts are paid after 31/03/2021

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
is more than zero.

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.

Read Also:-

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

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