Instructions to Form ITR-7 (A.Y. 2021-22)

Instructions for filling out Form ITR7

These instructions are guidelines for filling the particulars in Income-tax Return Form-7 for the Assessment Year 2021-22 relating to the Financial Year 2020-21. 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 in Financial Year 2020-21.

2. Who is eligible to use this Return Form?

This Return Form can be used by persons including companies who are required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D).

The category of persons whose income is unconditionally exempt under various clauses of section 10,and who are not mandatorily required to furnish the return of income under the provisions of section 139, may use this form for filing return. An indicative list of such persons is given below:-

Sl.no Category of persons Exempt under section
1 Local authority Section 10(20)
2 Regimental Fund or Non-public Fund established by the Armed forces of the Union Section 10(23AA)
3 Fund, by whatever name called, set up by the Life

lnsurance Corporation (LIC) of India on or after 1st August, 1996, or by any other insurer

Section 10(23AAB)
4 Authority (whether known as the Khadi and Village Industries Board or by any other name) Section 10(23BB)
5 Body or Authority Section 10(23BBA)
6 SAARC Fund for Regional Projects set up by

Colombo Declaration

Section 10(23BBC)
7 lnsurance Regulatory and DevelopmentAuthority (IRDA) Section 10(23BBE)
8 Central Electricity Regulatory Commission Section 10(23BBG)
9 Prasar Bharati Section 10(23BBH)
10 Prime Minister’s National Relief Fund Section 10(23C)(i)
11 Prime Minister’s Fund (Promotion of Folk Art) Section 10(23C)(ii)
12 Prime Minister’s Aid to Students Fund Section 10(23C)(iii)
13 National Foundation for Communal Harmony Section 10(23C)(iiia)
14 Swachh Bharat Kosh Section 10(23C)(iiiaa)
15 Clean Ganga Fund Section 10(23C)(iiiaaa)
16 Provident fund to which the Provident Funds Act,1925 applies Section 10(25)(i)
17 Recognized Provident Fund Section 10(25)(ii)
18 Approved Superannuation Funds Section 10(25)(iii)
19 Approved Gratuity Fund Section 10(25)(iv)
20 Other funds referred to in sub-clause (v) of section10(25) Section 10(25)(v)
21 Employees’ State Insurance Fund Section 10(25A)
22 Agricultural Produce Marketing Committee Section 10(26AAB)
23 Corporation, body, institution or association established for promoting interests of members of Scheduled Castes or Scheduled Tribes or backward Classes Section 10(26B)
24 Corporation established for promoting interests of members of a minority community Section 10(26BB)
25 Corporation established for welfare and economic up liftment of ex-servicemen Section 10(26BBB)
26 New Pension System (NPS) Trust Section 10(44)

3. Manner of filing this Return Form

This Return Form can be filed with the Income-tax Department 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) AadhaarOTP

(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.

However, a political party shall compulsorily furnish the return in the manner mentioned at (i) above.

In case an assessee is required to furnish a report of audit under sections 10(23C)(iv),10(23C)(v),10(23C)(vi),10(23C)(via),12A(1)(b),92Ehe shall file such report electronically on or before the date offiling the return of income.

4. Key changes (as compared to ITR for AY 202021)

> In Part A General – Details of registration or approval under Income Tax Act (Mandatory if required to be registered)- Section 12AB has been inserted in the drop down (Application for registration is made as per new provisions)

> In schedule BP, Income/ receipts credited to profit and loss account considered under head “other sources” has been bifurcated into 2 parts as “Dividend income” and “Other than dividend income”

> In schedule OS,

(i) The existing drop related to “Dividend income” is bifurcated into 2 parts i.e “Dividend income [other than (ii)]” and “Dividend income u/s 2(22)(e)”

(ii) Dividend will now be taxable from Rs.1/- as the section 115BBDA is omitted. Accordingly, Interest expenditure u/s 57(1) to earn Dividend can be claimed at sl.no.3

(iii) The existing drop down at Sl. No. 2d “115AD(1)(i)- Income received by an FII in respect of securities (other than units referred to in section115AB)” bifurcated into 2 drop downs as under:-

> 115AD(1)(i)-Income being Dividend received by an FII in respect of securities (other than units referred to in section115AB) @20%

> 115AD(1)(i)-Income being other than dividend income received by an FII in respect of securities (other than units referred to in section115AB) @20%

(iv) Further new drop downs are inserted in sl. No. 2d and Sl. No. 2e wrt “Interest referred to in section 194LC(1)” and Distributed income being Dividend referred to in section 194LBA

(v) Section 115BBDA is removed from AY 2021-22 onwards hence corresponding drop downs are removed from sl. No. 2d and 2e of schedule OS

(vi) In existing Sl. No. 10 “Information about accrual/receipt of income from Other Sources”

> Field “Dividend Income u/s 115BBDA” is changed to “Dividend income” due to finance Act changes

> one more line item is inserted to capture the quarter wise break up of dividend income which is taxable at DTAA Rates. This information will be used to calculate interest u/s 234C.

> In Schedule TDS , earlier TDS credit is allowed only if corresponding income is being offered for tax this year , however exception is being added for TDS u/s 194N. Also, the label is amended to include form 16D for the claim of TDS

> Annexure 1: Upload level validations table is modified wrt mapping changes and new rules

> Annexure 2: Note on calculation of “Eligible Interest expenditure” at no.3c(ii) of Schedule OS

> Annexure 3: Note on “How to provide Bifurcation of sl.no.1(i) OS dividend income other than 2(22) (e) and 1(ii) Dividend income u/s 2(22)(e) for 234C

> Annexure 4: Determining income for calculation of 234C

5. Filline out the ITRV Income Tax Return VerificationForm

Where the Return Form is furnished in the manner mentioned at 3 (iv),the assessee should print Form ITR-V-Income Tax Return Verification Form. ITR-V-Income Tax Return Verification Form duly signed by the assessee,has to be sent by ordinary post or speed post only to Centralized Processing Centre,Income Tax Department,Bengaluru–560500 (Karnataka).

General euidance

In part A General, please furnish the information relating to identity of assessee, details of any project or institution run by the assessee during the year, section under which return is filed and section under which exemption has been claimed etc.

Certain schedules to this return form are mandatorily required to be filled up by assessees which are claiming exemption under specific provisions, as per the following list:-

Exemption claimed under section Schedule required to be filled up
Political party claiming exemption u/s 13A Schedule LA
Electoral Trust claiming exemption u/s 13B Schedule ET
Trust/institutionclaimingexemptionu/s11and/or10(23C)(iv)or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) Schedule AI
Assessee claiming exemption under any of the clauses ofsection10(21), 10(22B),10(23AAA), 10(23B),10(23FB), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE),10(29A), 10(46), 10(47) and persons whose income is unconditionally exempt under various clauses of section10(refer the list above at S. No. 2) Schedule IE 1
Assessee claiming exemption under sections 10(23A), 10(24) Schedule IE 2
Assessee claiming exemption under sections 10(23C)(iiiab) or 10(23C)(iiiac) Schedule IE 3
Assessee claiming exemption under sections 10(23C)(iiiad) or 10(23C)(iiiae) Schedule IE 4

This ITR form is applicable for assessee to claim exemption u/s 11, 10(23C), clauses of section 10, 13A or 13B. If exemption is not applicable to the assessee,relevant ITR form as per rule 12 may be used.

Where TDS has been claimed ensure that corresponding receipts are disclosed in the applicable schedules. For example schedule AI has to be filled by person registered under section 12A/12AA or approved under section 10(23C)(iv to via). Schedule IE1 to IE4 has to be filled by the person claiming exemption under clauses of section 10. Heads of income is required to be filled only ifa ssessee has tax able income. If assessee has claimed exempt income u/s 10 in schedule Part B-T land it has been allowed,then the receipts disclose din relevant schedule IE will be treated as receipts for the purpose of Rule 37 BA.

In case exemption u/s 10 is not allowed duet on on-compliance of the provisions of the Act,then the receipts mentioned in Schedule IE will be considered as income in Schedule OS and will be taxed.

Where an institution is register edu/s12A/12AA or approv edu/s10(23C)(iv)or 10(23C)(v)or 10(23C)(vi)or 10(23C)(via)no exemption under other clauses of section 10 is allowable except for section 10(1).

Audit report in form 10B/10 BB has to bee-filed at least one month prior to due date for filing of return u/s 139(1).

Item by Item Instructions to fill up the Return Form

Field Name Instruction
PERSONAL INFORMATION
Name Enter the Name of the trust or institution or any other entity as per the deed of creation or establishing or incorporation or formation, as the case may be.
PAN Enter the PAN as in PAN card
Flat/ Door/ Block No. Enter the Flat or House Number
Name of Premises/
Building / Village
Enter the name of the Premises or Building or Apartment or Village
Road/ Street/Post Office Enter the name of the Post office or Road or Street in which the house is situated
Area/ Locality Enter the name of area or locality in which the house is situated
Town/ City/ District Enter the name of town or City or District in which the house is situated
State Select the name of State from the drop down
PIN Code/ Zip Code Enter the PIN Code/ Zip Code of the Post Office
Date of formation/ incorporation (DD/MM/YYYY) Please enter the Date of Formation or incorporation, as mentioned in the application for allotment of PAN.
Status Please tick the applicable check box,indicating the status under which the return is being filed,and also choose the applicable sub-status from the drop-down menu-
Code Status Substatus
1. Local authority
2. AOP/BOI Society registered under Society Registration Act, 1860 or any other Law corresponding to that State Public Charitable Trust Any other AOP/BOI
3. Artificial Juridical Person (AJP)
4. Domestic Company
Office Phone Number with STD code/ Mobile No.1 Enter the office landline number with STDc ode,or enter PAN holder’s mobile number. This will be used for official communication with the PAN holder.
Mobile No.2 Enter the mobile number of PAN holder or that of any other person, as an alternative number for communication.
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.
Please specify the section under which the exemption is claimed Please select the section under which exemption is claimed from the drop down list as given below:-
Return required to be furnished u/s Exemption claimed u/s
Section 139(4A) Section 11
Section 139(4B) Section 13A
Section 13B
Section 139(4C) Section 10(21) Section 10(22B) Section 10(23A) Section 10(23B) Section 10(23C)(iiiab) Section 10(23C)(iiiac) Section 10(23C)(iiiad) Section 10(23C)(iiiae) Section 10(23C)(iv) Section 10(23C)(v) Section 10(23C)(vi) Section 10(23C)(via) Section 10(23D) Section 10(23DA) Section 10(23FB) Section 10(24) Section 10(46) Section 10(47)

Section 10((23AAA)
Section 10(23EC)
Section 10(23ED)
Section 10(23EE)
Section 10(29A)

Section 139(4D) Section 10(21) read with section 35(1)
Others Section 10(20) Section 10(23AA) Section 10(23AAB) Section 10(23BB) Section 10(23BBA) Section 10(23BBC) Section 10(23BBE) Section 10(23BBG) Section 10(23BBH) Section 10(23C)(i) Section 10(23C)(ii) Section 10(23C)(iii) Section 10(23C)(iiia) Section 10(23C)(iiiaa) Section 10(23C)(iiiaaa) Section 10(23C)(iiiaaaa) Section 10(25)(i) Section 10(25)(ii) Section 10(25)(iii) Section 10(25)(iv) Section 10(25)(v) Section 10(25A) Section 10(26AAB) Section 10(26B) Section 10(26BB) Section 10(26BBB) Section 10(44)
DETAILS OF THE PROJECTS/INSTITUTIONS
Please fill up the details of the projects or institutions run by the assessee during the year in these columns.
Whether any project/ institution is run by the assessee? Please indicate whether any project or institution is being run by the assessee during the year by ticking the applicable checkbox.

Yes

No

Name of the

project/institution

If yes, please fill up the name of the school/ college/university/hospital/research institution which is being run during the year.In case more than one projects etc. are being run by the assessee, please mention name of all such projects in separate rows as indicated.
Nature of activity Classification Please select nature of activity and classification there of from the drop down list as given below:-

Nature of activity Classification
Charitable & religious

 

A Relief of the poor
B Education
C Medical relief
D Preservation of environment (including watersheds, forests and wildlife)
E Preservation of monuments or places or objects of artistic or historic interest
F Object of general public utility
G Yoga
H Religious
Research A Scientific Research
B Social Research
C Statistical research
D Any other research
News Agency News Agency
Professional Bodies Law
Medicine
Accountancy
Engineering
Architecture
Company secretaries
Chemistry
Materials management
Town planning
Any other profession
Trade union Trade union
Political Political party
Electoral trust Electoral trust
Others A Specified income arising to a body/ authority/ Board/ Trust/ Commission u/s 10(46)
B Infrastructure Debt fund u/s 10(47)
C Any other

 

Details of registration or approval under the Income-tax Act
Please fill up the complete and correct details relating to registration or approval under the Income-tax Act. In case the assessee is registered or approved under more than one section, then assessee has to indicate the registration section against which exemption is claimed in the return. Any mistake in such details may lead to denial of claim of exemption, if any.
Section under which registered or approved Enter the Section under which registered or approved under the Income Tax Act Please note that this column is to be filled up mandatorily, if exemption is being claimed u/s 11,or sub-clauses(iv), (v),(vi)or(via)of 10(23C),10(23AAA)or 13 Bor35.
Indicate the registration section based on which exemption is claimed in the return Select the registration section based on which exemption is claimed in the return.

Assessee can select only one option of registration section. This is a mandatory field.

Date of registration or approval Enter the date of registration or approval in this field.
Approval/ Notification/ Registration No. Enter the Approval/Notification/Registration No. in this field
Approving/ registering Authority Enter the approving/registering authority in this field
Whether Application for registration is made as per new provisions Please indicate whether application for registration is made as per the new provisions by ticking the applicable checkbox.

Yes

No

Section under which the registration is applied If Yes, enter the section under which the registration is

applied from the below drop downs

1. 12A/12AA/12AB

2. 10(23C)(iv)

3. 10(23C)(v)

4. 10(23C)(vi)

5. 10(23C)(via)

6. 10(46)

This is a mandatory field to avail the exemption benefit for above mentioned sections.

Date on which the application for registration/approval as per new provisions is made Enter the date on which the application for registration/approval as per the new provisions is made. Note: Form 10A for registration under section 12AB to be filed from 1st April 2021 to 30th June 2021. Application number for registration may accepted.
Section of exemption opted for under the new provisions Please enter the section of exemption opted for under the new provisions from the below drop downs:

1. 11

2. 10(23C)(iv)

3. 10(23C)(v)

4. 10(23C)(vi)

10(23C)(via)

6.10(46)

Details of registration or approval under any law other than Income-tax Act
Please fillup the complete and correct details relating to registration or approval under any other law other than Income Tax Act. Any mistake in such details may lead to denial of
claim of exemption, if any.
Law under which registered In case a registration or approval is required under any other law (other than Income-tax Act), please fill up the details of such law under which registered.
Date of registration or approval Enter the date of registration or approval in this field.
Approval/ Notification/ Registration No. Enter the Approval/Notification/Registration No. in this field
Approving/ registering Authority Enter the approving/registering authority in this field
FILING STATUS
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 this is a modified return,filed in accordance with an Advanced Pricing Agreement (APA), tick ‘92CD’

If filed in pursuance to an order u/s 119(2)(b) condoning the delay, tick‘119(2)(b)’

Return required to be furnished u/s Please indicate the section as per which return is required to be furnished by the assessee, by ticking the applicable check box.

I=1139(4A)
I=1139(4B)
I=1139(4C)
I=1139(4D)

Others

Please note that the section selected should be based on the registration section indicated in the table“Details of registration or approval under the Income-tax Act”

1. If section 12A/12AA is selected, then the return furnished under section should be selected either 139(4A) or139(4C)

2. If Section 10(23C)(iv)/(v)/(vi)/(via)or10(23AAA)is selected then the return furnished under section should be selected as 139(4C)

3. If Section 13B is selected then the return furnished under section should be selected as 139(4B)

If Section 35 is selected then the return furnished under section should be selected as 139(4D) or 139(4C)

Please specify the section under which the exemption is claimed Please select the section under which exemption is claimed from the dropdown list as given below:-
Return required to be
furnished u/s
Exemption claimed u/s
Section 139(4A) Section 11
Section 139(4B) Section 13A
Section 139(4C) Section 13B
Section 10(21)
Section 10(22B)
Section 10(23A)
Section 10(23B)
Section 10(23C)(iiiab)
Section 10(23C)(iiiac)
Section 10(23C)(iiiad)
Section 10(23C)(iiiae)
Section 10(23C)(iv)
Section 10(23C)(v)
Section 10(23C)(vi)
Section 10(23C)(via)
Section 10(23D)
Section 10(23DA)
Section 10(23FB)
Section 10(24)
Section 10(46)
Section 10(47)
Section 10((23AAA)
Section 10(23EC)
Section 10(23ED)
Section 10(23EE)
Section 10(29A)
Section 139(4D) Section 10(21) read with section 35(1)
Others Section 10(20)
Section 10(23AA)
Section 10(23AAB)
Section 10(23BB)
Section 10(23BBA)
Section 10(23BBC)
Section 10(23BBE)
Section 10(23BBG)
Section 10(23BBH)
Section 10(23C)(i)
Section 10(23C)(ii)
Section 10(23C)(iii)
Section 10(23C)(iiia)
Section 10(23C)(iiiaa)
Section 10(23C)(iiiaaa)
Section 10(23C)(iiiaaaa)
Section 10(25)(i)
Section 10(25)(ii)
Section 10(25)(iii)
Section 10(25)(iv)
Section 10(25)(v)
Section 10(25A)
Section 10(26AAB)
Section 10(26B)
Section 10(26BB)
Section 10(26BBB)
Section 10(44)
If revised/ defective/ modified then 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), or a modified return filed in accordance with an APA,please enter the acknowledgement number and date of filing of the original return.
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 checkbox-
(a) If filed in response to a notice u/s139(9),tick‘139(9)’

(b) If filed inresponse to notice u/s142(1),tick‘142(1)’

If filed in response to notice u/s148,tick‘148’

If filed in response to notice/order, please enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order or if filed u/s 92CD enter date of advance pricing agreement 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,or in accordance with an APA u/s 92CD, please enter the unique number/Document Identification Number(DIN)and date of the relevant statutory notice,or the date of con donation order or the date on which the Advanced Pricing Agreement was entered (as applicable).
Whether any income included in total income for which claim under section 90/90A/91 has been made? Please indicate whether any foreign source income is included in total income in respect of which relief for taxes

paid outside India has been claimed u/s 90 or 91 or 90A, by
ticking the applicable check box:-

Yes

No

If yes, please fill up the details of such income and tax relief claimed in Schedule FSI and Schedule TR respectively.

Whether this return is being filed by a representative assessee? Please tick the applicable check box. In case the return is being filed by a 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

PAN/Aadhaar Number of the representative

Whether you are Partner in a firm? If you were Partner in a firm at any time during the previous year, please tick ‘Yes’ and provide information about name & PAN of thefirm.

Else, tick ‘No’.

Whether you have held unlisted equity shares at any time during the previous year? If you have held investment in any unlisted equity shares at any time during the previous year,please tick‘Yes’and furnish information about name,type&PAN of company, opening balance,shares acquired/transferred during the year and closing balance, in the given table.

Else, tick ‘No’.

If you have held shares of a company during the previous year,which are listed in a recognized stock exchange outside India,you are not required to report the requisite details against column“Whether you have held unlisted equity shares at any time during the previous year?”

If you have held equity shares of a company which were previously listed in a recognized stock exchange but delisted subsequently,and became unlisted,then in such cases,PAN of the company may be furnished if it

is available. In case PAN of delisted company
cannot be obtained,you may enter a default value in place of PAN as“NNNNN0000N”.

In case unlisted equity shares are acquired or
transferred by way of gift,will,amalgamation,merger, demerger, or bonus issue etc., in such cases, you may enter zero or the appropriate value against“cost of acquisition” or “sale consideration”. Please note

that the details of unlisted equity shares held
during the year are required only for the purpose of reporting. The quantitative details entered in this column are not relevant for the purpose of computation of total income or tax liability

In case you have held shares in an unlisted foreign company,you are required to report the same in this table, even though the same is duly reported in Schedule FA.

In case you have held unlisted equity shares as stock- in-trade of business during the previous year,you are required to report the same in this table.

The details of equity share holding in any entity,which is registered under the Companies Act, and is not listed on any recognized stock exchange, is only required to be reported.

Schedule PI – Other details

A. Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other object of general public utility then:-

In case the nature of activity mentioned in any of the projects or institutions run by the assessee is mentioned as “charitable and religious” under the classification “object of general public utility”, please report the extent of any activity in the nature of trade, commerce or business included therein in the following columns.
Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15) Please indicate whether there was any activity in the nature of trade, commerce or business as referred to in proviso to section 2(15), by ticking the applicable check box:-

Yes

No

If yes, then percentage of receipt from such activity vis-à-vis total receipts If yes,please mention the receipt from such activity as a percentage of total receipts.
Whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)? Please indicate whether there was any activity of rendering service in relation to any trade, commerce or business for any consideration,as referred to in proviso to section 2(15),by ticking the applicable check box:-

Yes

No

If yes,please mention the receipt from such activity as a percentage of total receipts.

Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15) Please indicate whether there was any activity in the nature of trade, commerce or business as referred toin proviso to section 2(15), by ticking the applicable check box:-

Yes

No

If yes, then percentage of receipt from such activity vis-à-vis total receipts
If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that institution In case answer to any of the above is yes,please mention the amount of annual receipts from such activities along with name of the project/institution in the given table.
B. Whether approval obtained u/s 80G? Please indicate whether the trust/institution/fund is established in India for a charitable purpose and is for the time being approved under section 80G(5),by ticking the applicable checkbox:-

Yes

No

If yes, please mention the date and number of such approval.

If yes, then enter Approval No.
Date of Approval
C. Is there any change in the objects/ activities during the Year on the basis of which approval/ registration was granted Please indicate whether there was any change in the objects/activities of the trust/institution during the year on the basis of which approval/registration was granted,by ticking the applicable checkbox:-

Yes

No

If yes, please furnish following information?
In case there was a change in objects/activities during the year, please furnish the information in the following columns and also fill up the details of accreted income under section 115TD, as per the Schedule 115TD (if applicable).
Date of such change Please mention the date on which change in the object/activity has occurred.
Whether an application for fresh registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause(ab)of sub-section(1)of section 12A? Please indicate whether application for fresh registration has been made (due to change in object) by ticking the applicable checkbox:-

Yes

No

Whether fresh registration has been granted under section 12AA Please indicate whether fresh registration has been granted on such application, by ticking the applicable check box:-

Yes

No

Date of such fresh
registration
(DD/MM/YYYY)
If yes,please mention the date on which fresh registration was granted.
D. Whether registered under Foreign Contribution (Regulation) Act, 2010 (FCRA)? Please indicate whether the trust/ institution/fund is registered for the purposes of FCRA to receive foreign donations, by ticking the applicable check box:-

Yes

No

If yes, then enter Registration No.

 

If yes, then please mention the date and number of registration allotted by the FCRA division.
Date of Registration (DD/MM/YYYY)
Total amount of foreign contribution received during the year, if any Please mention the amount of foreign contribution received during the year, if any.
Specify the purpose for which the above contribution is received Please mention the purpose for which the foreign contribution was received.
Whether a business trust registered with SEBI?

 

Business trust is not required to file return in ITR-7.This item should not be filled up by the assessee.
If yes, then enter Registration No.
Date of Registration (DD/MM/YYYY)
Whether liable to tax at maximum marginal rate under section 164? [If disallowable u/s 13(1)(c) and/or 13(1)(d)]? In case any disallowance is called for under section 13(1)(c)or 13(1)(d)in your case,please indicate whether you are liable to tax at maximum marginal rate under section 164,by ticking the applicable check box:-

Yes

No

G. Is this your first return Please indicate whether this is your first return,by ticking the applicable checkbox:-

Yes

No

AUDIT INFORMATION
H. Are you liable for Audit under the Income-tax Act? Please indicate whether you are liable to get your books of accounts audited in accordance with the provisions of the Income-tax Act by ticking the applicable checkbox:

Yes

No

Section under which you are liable for audit(specify section). Please mention
date of audit report.
If yes, please mention the specific provision of the Income-tax Act under which you are liable to get your accounts audited.

List of some of the provisions mandating audit report:-

1. 10(23C)(iv),

2. 10(23C)(v),

3. 10(23C)(vi),

4. 10(23C)(via)

5. 12A(1)(b)

6. 92E

7. Others (please specify)

Please furnish the following details of such audit-

(1) Name of the audit or signing the tax audit report

(2) Membership No. of the auditor

(3) Name of the auditor (proprietorship/firm)

(4) Proprietorship/firm registration number

(5) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/firm

(6) Date of report of the audit

(7) Date of furnishing of the audit report

Please ensure that Form 10B or Form 10BB or Form 3CEB is e-filed at least one month prior to due date for filing of return u/s 139(1).

Whether the accounts have been audited by an accountant?
 

 

Name of the auditor
signing the tax audit
report
Membership No. of the auditor
Name of the auditor (proprietorship/ firm)
Permanent Account Number (PAN) of the proprietorship/ firm
Date of audit report
I. If liable to audit under any Act other than the

Income-tax act, mention

In case your accounts are required to be audited under any other law(other than Incometax Act),please select the relevant provision mandating the audit,and mention List of other laws mandating audit:-

1 Banking Regulation Act,1949

2 Central Excise Act,1944

3 Central Sales Tax Act,1956

4 Central Goods and Services Tax Act,2017

5 Charitable And Religious Trusts Act,1920

6 Companies Act,2013

7 Electricity Act,2003

8 Employees Provident Fund and Miscellaneous Provisions Act,1952

9 Foreign Exchange Management Act,1999

10 Government Superannuation Fund Act,1956

11 Indian Trusts Act,1882

12 Integrated Goods and Services Tax Act,2017

13. Limited Liability Partnership Act,2008

14 Payment of Gratuity Act,1972

15 SEBI Act,1992

16 Securities Contract(Regulation)Act,1956

17 State Goods and Services Tax Act,2017

18 Union Territories Goods and Services Tax Act,2017

19 Anyother law(please enter details in text box)

Particulars of persons who were partners/ members in the AOP on 31stday of March, 2021 (to be filled by venture capital fund/investment fund) If you are an AOP,please furnish the following details,in respect of the partners/ members in the AOP as on 31st March, 2021 or on date of dissolution, as per the given table:- Name and address Their respective percentage share(if determinate) PAN Aadhaar Number/Enrolment Id(if eligible for Aadhaar) Status These fields should be mandatorily filled by assessee claiming exemption under section 10(23FB).

Schedule – I – Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section 10(23C)

Under section 11(2) or under third proviso to section 10(23C), where 85% of the income is not applied or is not deemed to have been applied, to charitable or religious purposes in India during the previous year but is accumulated or set a part,either in whole or in part, for application to such purposes of India, such income so accumulated or set apart shall not be included in the total income of the previous year,if certain conditions are satisfied. One of the conditions, inter alia, is that the accumulation cannot be carried forward beyond five years.

PleaseensurethatForm10andthereturnofincomehasbeenfiledwithintheduedatefor claim of amount accumulated u/s11(2).

In this Schedule, please furnish the year wise details of amounts accumulated, purpose of accumulation,amount applied for charitable/religious purposes upto beginning of the year,amount invested or deposited in specified modes u/s 11(5),amounts applied for charitable/religious purposes during the year,balance amount available for application and amount deemed to be income u/s 11(3).

The total of column 8of this Schedule is the amount deemed to be income u/s 11(3). his total amount should be reported as additions for the purpose of computation of total income in schedule part B-TI. These amounts should be entered only if the amounts accumulatedinearlieryearshavenotbeenutilizedwithinthespecifiedtime.

ScheduleJStatement showing the funds and investments as on the last day of the previous year

If you are a trust or institution registered under section 12A/12AA or have obtained approval fort he purposes of sub-clause(iv),(v),(vi)or(via)of clause(23C) of section 10, it is mandatory to fill up the details of investment of funds in this Schedule.

In this Schedule, please mention the balances in the corpus fund and in the non-corpus fund as on the last day of the previous year in part A of the table. In part B of the table,please furnish details of investments or deposits made in any of the modes specified u/s 11(5), out of funds of the trust or institution, which is held as on the last day of the previous year. In part C of the table,please report investments held by persons having substantial interest, as referred to in section 13(3)at any time during the previous year.

In part D of the table,please furnish details of the or investments held as on the last day of the previous year.

In part E of the table,please furnish details of contributions/donations which are received in kind but has not been converted into the modes specified u/s 11(5). Total amount reported inpart E of schedule J shall form part of additions and must be disclosed under Sl no. 5 iiib-Disallowable under section 13(1)(c)or13(1)(d) (including part E of schedule J)

Schedule-K- Statement of particulars regarding the Author(s)/ Founder(s)/ Trustee(s)/ Manager(s), etc., of the Trust or Institution

In this Schedule, please mention the particulars of the author(s)/ founder(s)/ trustee(s)/ manager(s) of the trust/institution or persons who have made substantial contribution to the trust/institution or the irrelatives,with their names,complete addresses, PAN and Aadhaar numbers.

ScheduleLA Political Party

This Schedule should be mandatorily filled up in case you are a political party,claiming exemption under section 13A.

Section 13A of the Income-tax Act provides exemption to a political party in respect of income chargeable under the head“Income from house property”,“Income from other sources” or “capital gains” or Income by way of voluntary contributions received by it, subject to fulfilment of certain conditions mentioned therein.

In this Schedule,in formation relating to fulfilment of conditions mentioned in section 13A, viz. maintenance of books of accounts,furnishing of audit report,mode of receipt of voluntary contributions/donations,furnishing of contribution report under Representation of the People Act, 1951 etc. is required to be furnished in the respective fields.

ScheduleET Electoral Trust

This Schedule should be mandatorily filled up in case you are an electoral trust, claiming exemption under section 13B.

Section 13 B of the Income-tax Act provides exemption to an electoral trust in respect of income by way of voluntary contributions received by it, subject to fulfilment of certain conditions mentioned therein.

In this Schedule, information relating to fulfilment of conditions mentioned in section 13 Band further prescribed in rule17 CA is required to be furnished in the respective fields, such as maintenance of books of accounts,furnishing of audit report,details of voluntary contributions received and amounts distributed during theyear.

As per Rule 17 CA, an electoral trust is eligible to claim exemption u/s 13B if it has distributed atleast 95%of its total contributions received in the year along with the surplus brought forward from the earlier year to eligible political parties. The amount spent on administrative and management functions of the Trust cannot exceed 5% of total contributions and is restricted toRs.5 Lakh in the first year of incorporation or Rs.3 Lakh in the subsequent years

ScheduleVC Voluntary Contributions

This Schedule should be mandatorily filled up by all persons filing return in Form ITR-7.

In this Schedule,please fillup details of voluntary contributions received. In Part A, fillup the details of local receipts giving clear breakup of corpus and non-corpus donations, grants received from Government, grants received from companies under Corporate Social Responsibility (CSR),other specific grants and other donations. In Part B,fillup details of foreign contributions received, giving break up of corpus fund donation and other than corpus donation.Please report total amount of voluntary contributions received during the year in part C.

In Part D, please mention the amount of anonymous donations chargeable at the rate of 30% under section 115BBC, which is included in the total contributions reported at part C. Section 115BBC is applicable to assessee, being a person in receipt of income on behalf of any university or other educational institution referred to in sub-clause (iiiad) or sub-clause (vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11.

ThetotalamountofvoluntarycontributionsmentionedatpartCshouldbeincluded in computation of total income in Part B-TI,in case of assessees claiming exemption under section 11 or sub-clauses(iv),(v),(vi)or(via)of section 10(23C)or section 13A.

ThetotalamountofvoluntarycontributionsmentionedatpartCshouldbereported in the respective Income &Expenditure statement(i.e. Schedule IE-1or Schedule IE-2or Schedule IE-3 or Schedule IE-4), in case of assessees claiming exemption under other clauses of section 10.

ThetotalamountofvoluntarycontributionsmentionedatpartCshouldbereported in Schedule ET,in case of assessees claiming exemption under section 13B.

ScheduleAI Aggregate of income derived during the previous year excluding Voluntary contributions

This Schedule should befilledupifyouareclaimingexemptionundersection11or sub-clauses (iv), (v), (vi) or (via) of section10(23C).

In this Schedule, please furnish source-wise details of aggregate of income referred to in section 11 and 12 derived during the previous year excluding voluntary contribution forming part of corpus as per section 11(1)(d)and other voluntary contributions. In respect of other incomes reported at S. No. 9, please specify the nature of income and the total amount during the year.

The total of aggregate income mentioned at S. No. 10 should be included in computation of total income in Part B-TI (item No. 3).

This Schedule should be filled up if you are claiming exemption under section 11 and 12 or sub-clauses (iv), (v), (vi) or (via) of section 10(23C).

In this Schedule, please furnish details of amount applied to charitable or religious purposes in India,or for the stated object soft he trust/institution,during the previous year on revenue account.

In part A of this Schedule,please furnish the head-wise details of establishment and administrative expenditure of the trust/institution, which was incurred during the year on revenue account.

In part B of this Schedule, please furnish the break-up of expenditure towards object soft he trust or institution,incurred during the year such as religious,education ,relief of poor, medical relief etc.

In part C of this Schedule,please report any item of the expenditure incurred during the year which is disallowable.

In part D of this Schedule, please report the total amount of revenue expenditure incurred during the year (after adding back the disallowable expenditure, if any).

In part E of this Schedule, please furnish break-up of source of funds to meet the total revenue expenditure which was incurred during the year.

In part F of this Schedule, compute the total amount applied during the previous year – Revenue Account. Only source of fund being income earned during the previous year will be considered for purpose of exemption u/s 11 or sub-clauses(iv),(v),(vi)or(via) of section 10(23C).Sl No. E2 to E5 may be filled for information purpose.

ScheduleECAmount applied to charitable or religious purposes in India or for the stated objects of the trust/institution during the previous year– Capital Account

ThisScheduleshouldbefilledupifyouareclaimingexemptionundersection11or sub-clauses (iv), (v), (vi) or (via) of section 10(23C).

In this Schedule,please furnish details of amount applied to charitable or religious purposes in India,or for the stated objects of the trust/institution,during the previous year on capital account [excluding application from borrowed funds and amounts exempt u/s 11(1A)].

At item No. 4 of this Schedule, please specify nature of other capital expenditure and mention the relevant amount incurred during the year.

In part A of this Schedule, please furnish break-up of source of funds to meet the total capital expenditure which was incurred during the year.

In part B of this Schedule, compute the total amount applied during the previous year Capital Account.Only source of fund being income earned during the previous year will be considered for purpose of exemption u/s11 or sub-clauses(iv),(v),(vi)or(via)of section 10(23C).Sl No. A2 to A5 may be filled for information purpose.

ScheduleIE1 Income & Expenditure statement

Please furnish the Income & Expenditure statement for the year in this Schedule,if you are claiming exemption under section 10(21)or 10(22B)or 10(23AAA)or 10(23B)or 10(23D)or10(23DA)or10(23EC)or 10(23ED)or 10(23EE)or 10(23FB)or 10(29A)or 10(46) or 10(47) or other clauses of section 10 under which income is unconditionally exempt.

Please report total receipts including voluntary contributions, application towards object of the in stitution and accumulation of incomeintherespectivefields.The disclosure of all receipts is mandatory in case claim of TDS credit has been made.

The amount of exemption to be mentioned in Part B-TI against the relevant clause of section 10.

ScheduleIE2 Income & Expenditure statement

Please furnish the Income & Expenditure statement for the year in this Schedule,if you are claiming exemption under section 10(23A) or10(24).

In part A of this Schedule, please report total receipts including voluntary contributions, application towards object of the institution and accumulation of in come in therespectivefields.ThedisclosureofallreceiptsismandatoryincaseclaimofTDScredit has beenmade.

In part B of this Schedule, please report details of taxable income, if any, for the previous year under the head s of “house property”,“business or profession”,“capital gains” and “other sources”. Please ensure to fill up the relevant Schedule applicable for the respective head of income. The head-wise income sshould be included in computation of total income in Part B-TI at item No.13.

For assessee referred under section 10(23A), exemption is not applicable on income from house property and income from interest or dividend. These incomes to be entered in the respective income schedules and tax on the same to be computed.

Forassesseereferredundersection10(24)exemptionisnotapplicableonincome from business & professions and income from capital gains.These incomes to beentered intherespectiveincomeschedulesandtaxonthesametobecomputed.

TheamountofexemptiontobementionedinPartBTIagainstS.No.8cforsection 10(23A)/ S. No. 9h for section10(24).

ScheduleIE3 Income & Expenditure statement

Please furnish the Income &Expenditure statement for the year in this Schedule,if you are claiming exemption under sub-clauses (iiiab) or (iiiac) of section 10(23C) (i.e. universityorothereducationalinstitutionsorhospitalorothersimilarinstitutionswhollyor substantially financed by the Government).

Pleasespecifyobjectoftheinstitutionfromthedropdownlistprovidedandmention complete address where the activities being carried out. Please report total receipts including any voluntary contributions, Government grants out of the total receipts, applicationtowardsobjectoftheinstitutionandaccumulationofincomeintherespective columns.ThedisclosureofallreceiptsismandatoryincaseclaimofTDScredithasbeen made. Trust/institutions are eligible for exemption under Section 10(23C)(iiiab) or 10(23C)(iiiac) only if they receive Government grants. Refer rule2BBB.

The amount of exemption to be mentioned in Part B-TI against S.No. 9 a for section 10(23C)(iiiab) / S. No. 9b for section 10(23C)(iiiac).

ScheduleIE4 Income & Expenditure statement

Please furnish the Income& Expenditure statement for the year in this Schedule,if you are claiming exemption under sub-clauses(iiiad)or(iiiae)of section 10(23C)(i.e. university or other educational institutions or hospital or other similar institutions if the aggregate annual receipt does not exceed the prescribed amount).

Please specify object of the institution from the drop down list provided,and mention complete address where the activities being carried out. Please report gross annual receipts, amount applied towards object of the institution and accumulation of income in therespectivecolumns.ThedisclosureofallreceiptsismandatoryincaseclaimofTDS credit has been made.

The amount of exemption to be mentioned in Part B-TI against S.No. 9c for section 10(23C)(iiiad)/ S. No. 9d for section 10(23C)(iiiae).

Schedule HPDetails of Income from House Property – Taxable income

Please indicate ownership of the house property,income from which is being reported in this Schedule,by selecting from the list in the drop down menu–Self/Deemed Owner
Field Name Instruction
Address of property Please enter the complete address of the
Town/City including name of town or city, State and Pin code/Zip code.The name of State has to be selected from the drop down list.
State
Pin code/ Zip code
Is the property coowned Please state whether the property is co-owned by you along with other owners by ticking the applicable
checkbox -o Yeso No
Assessee’s percentage of share in the Property If yes, please specify your percentage share in the property in the given box.
Name of Coowners If yes, please specify the name, PAN/Aadhaar Number and respective percentage shares of other co-owners of the property. Please add rows as necessary.
PAN/Aadhaar No. of Coowner(s)
Percentage share in property
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, or part thereof, was actually let out during whole or part of the year,tick‘ Let Out’

(b) If the house property,or part there of,is deemed to be let out u/s 23(4), tick ‘Deemed LetOut’.

Name(s) of Tenant If the property was actually let out during the year or part of the year,please mention name,PAN/Aadhaar No.and TAN of the tenant(s). Furnishing of PAN of tenant is mandatory if tax has been deducted at source u/s 19 4-IB. Furnishing of TAN often antis mandatory if tax has been deducted at source u/s 194-I.
PAN/Aadhaar No. of Tenant(s)
PAN/TAN/Aadhaar No. of Tenant(s)
1a Gross rent received/ receivable/ letable 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 let during the year.
1b The amount of rent

whichcannot be
realized

Please enter the amount of rent, out of the Gross rent receivable,which cannot be realized by the owner and has become irrecoverable.[Please refer Rule 4 and Explanation below subsection (1) of section 23]
1c 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.
1d Total (1b + 1c) This is an auto-populated field representing the aggregate of unrealized rent [1b] and taxes paid to local authorities

[1c].

1e Annual Value (1a–1d) This is an auto-populated field representing the amount of Gross rent [1a] as reduced by amounts deductible the refrom for computing annual value[1d].In case of self-occupied property, this field shall be taken as nil.
1f 30% of 1e Please enter 30% of Annual Value of your share of your property.
1g Interest payable on

borrowedcapital

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.

1h Total (1f + 1g) This is an auto-populated field representing the aggregate of amounts deductible u/s 24 under the head ‘house property’, namely, 30% of annual value [1f] andinterest payable on borrowed capital [1g].
1i Arrears/ Unrealized

rent received during the year less 30%

In case arrears of rent have been received,or unrealized rent has been realized 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% ofthe arrears/unrealized rent.
1j Income from house property 1 (1e1h+ 1i) This is an auto-populated field representing the net income from house property which is computed as annual value[1e]as reduced by total amount deductibleu/s24 [1h] and as increased by arrears of rent etc. [1i]
Please fill up all the details above separately for each property owned or co-owned by

you during the year income from which is assessable under the head ‘house property’ and compute net income from each house property separately.

2 Income from house property 2 (2e2h+ 2i) This represents income from house property-2 which is computed in a similar manner as given at item No. 1 above.
3 Pass through income/Loss, if any The details of pass through income/loss from business trust or investment fund as per section 115UA or 115UB are required to be reported separately in Schedule PTI.

If any amount of pass through income reported there in is of the nature of house property income, the same has to be reported at this column in the Schedule HP for including the same in head-wise computation.

4 Income under the head “Income from house property” This is an autopopulated field representing the aggregate of net incomes from all house properties owned during the year[1j+ 2j+ ……… ]and also the pass through income/loss of the nature of house property [3].

Schedule CG – Capital Gains – Taxable income

Capital gain sarising from sale/transfer of different types of capital assets have been segregated. In a case where capital gains arises from sale or transfer of more than one capital asset,which are of same type,please make aconsoli dated computation of capital gains in respect of all such capital assets of same type.

However,incase of long term capital gains(LTCG) arising on sale of equity shares na company or unit of equity oriented fund or unit of business trust on which STT is paid, computationofcapitalgainsshouldbemadeasperitemNo.B2.Pleasenotethatseparate computation of capital gains should be made for each scrip or units of mutual fund sold during the year. The net capital gains arising on sale of individual scrips should be aggregated. Thereafter, tax shall bech arged at a flat rate of 10% on the aggregate LTCG, as reduced by Rupees One lakh ,for the purpose of tax computation.

Part A of this Schedule provides for computation of short-term capital gains(STCG) from sale of different types of capital assets.

Part B of this Schedule provides for computation of long-term capital gains(LTCG) from sale of different types of capital assets.

The details of pass through income/loss from business trust or investment fund as per

section 115 UAor115 UB are required to be reported separately in Schedule PTI. Incase any amount of pass through income/loss reported therein is of the nature of short-term

capital gain,the same has to be reported at item No. A 4 of this Schedule.Further,in case any amount of pass through income/loss reported therein is of the nature of long-term capital gain, the same has to be reported at item No.B3 of this Schedule.

Part C of this Schedule computes the total of short-term capital gain(item No.A5)

and long-term capital gain (itemNo.B4).Inc as e the total amount of long-term capital gain at item No. B4 is a loss figure, the same shall not be allowed to be set off against short-term capital gains. In such a case, the figure at item No. B4 should be taken as Nil and only the figure of item No. A5 should be taken as item C.

For computing long-term capital gain,cost of acquisition and cost of improvement may be indexed, if required, on the basis of following cost inflation index notified by the Central Government for this purpose.

S. No. Financial Year Cost Inflation
Index
1. 2001-02 100
2. 2002-03 105
3. 2003-04 109
4. 2004-05 113
5. 2005-06 117
6. 2006-07 122
7. 2007-08 129
8. 2008-09 137
9. 2009-10 148
10. 2010-11 167
11. 2011-12 184
12. 2012-13 200
13. 2013-14 220
14. 2014-15 240
15. 2015-16 254
16. 2016-17 264
17. 2017-18 272
18. 2018-19 280
19. 2019-20 289
20. 2020-21 301

ScheduleOS Income from other sources – Taxable income

Sl. No Field
Name
Instruction
1 Gross income chargeable to tax at normal applicable rates Please enter the gross amount of income from other sources, which are chargeable to tax at normal applicable rates. This is an auto- populated field representing the aggregate of
figures reported at column 1 a,1b, 1c, 1d and 1e below.
1a Dividends, Gross Please enter the amount of gross dividend income, which is chargeable to tax at normal applicable rates.
1b Interest, Gross Please enter the gross amount of interest income, which is chargeable to tax at normal applicable rates. Please indicate
break-up of interest income from separate sources such as interest from savings bank account, interest on deposits with banks, post office or co-operative
society,interest on income-tax refund,any pass through income/loss in the nature of interest or
any other interest income.
1c Rental income from machinery, plants, buildings etc., Gross Please enter the gross amount of rental income from letting of machinery, plants, furniture or buildings belonging to assessee which is chargeable under the head ‘income from other sources’ under sections 56(2)(ii) or 56(2)(iii).
1d Income of the nature referred to in section 56(2)(x) which is
chargeable to tax
Please enter the total amount of income of the nature referred to in section 56(2)(x) which is chargeable to tax at normal applicable rates. This is an auto- populated field representing the aggregate of figures reported at column di, dii, diii, div and dv below.
1di Aggregate value of sum of money received without consideration Please enter the aggregate value of any sum of money received without consideration, in case the aggregate value exceeds Rs.50,000/-.
1dii In case immovable property is received without consideration, stamp duty value of property Please enter the stamp duty value of property received without consideration, in case the stamp duty value exceeds Rs. 50,000/-.
1diii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such Consideration as adjusted as per section 56(2)(x) Please enter the stamp duty value of property in excess of consideration,in case the stamp duty value exceeds the consideration by more than Rs. 50,000/- or 5% of the consideration, whichever is higher.
1div In case any other property is received without consideration,fair market value of property Please enter the aggregate Fair Market Value (FMV) of the property received without consideration, in case FMV exceeds Rs. 50,000/-.
1dv In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration Please enter the aggregate Fair Market Value (FMV) of the property in excess of the consideration, in case the FMV exceeds the consideration by more than Rs. 50,000/-.
1e Any other income (please specify nature) Income due to disallowance of exemption under clauses of section 10 Please enter the details of other income, specifying the Nature and Amount in the given box.

Row can be added as required In case exemptions are not allowed u/s 10, then gross receipts and voluntary contributions entered in schedule IE1/IE2/IE3/IE4 will be considered as income and shall be taxed at normal rate.

2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1) Please enter the gross amount of income from other sources which is chargeable to tax at special rates such as winning from lotteries, income chargeable u/s 115BBE etc. This is an auto-populated field representing the aggregate of figures reported at column 2a, 2b, 2c, 2d and 2e below.

Please ensure that these incomes are also reported in Schedule SI (Income chargeable to tax at special rates) for proper computation of tax liability.

2a Income from winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB Please report in this column,any income by way of winnings from any lottery or crossword puzzle or race including horse race or card game and
other game of any sort or gambling or betting of any form or nature which is chargeable at special rates u/s 115BB.
2b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) Please report in this column, aggregate of incomes of the nature referred to in
section 115BBE, which are chargeable at special rates as prescribed there in. This is an auto- populated field representing the aggregate of figures reported at columns 2bi, 2bii, 2biii, 2biv, 2bv and 2bvi below.
2bi Cash credits u/s 68 Please report in this column any sum in the nature of unexplained cash credit, deemed as income of the year u/s 68.
2bii Unexplained investments u/s 69 Please report in this column any unexplained investment, which is not recorded in the books of accounts, deemed as income of the year u/s 69.
2biii Unexplained money etc. u/s 69A Please report in this column any unexplained money, bullion, jewellery or other valuable article, which is not recorded in the books of accounts, deemed as income of the year u/s 69A.
2biv Undisclosed investments etc. u/s 69B Please report in this column any unexplained investment or any bullion, jewellery or other
valuable article which is not fully recorded in the books of accounts, deemed as income of the year u/s 69B.
2bv Unexplained expenditure etc. u/s 69C Please report in this column, any unexplained expenditure or part thereof, deemed as income of the year u/s 69C.
2bvi Amount borrowed or repaid on hundi u/s 69D Please report in this column any amount borrowed on a hundi, or any repayment being due on a hundi, otherwise than through an a/c payee cheque drawn on a bank, deemed as income of the year u/s 69D.
2c Any other income chargeable at special rate (total of ci to cxiii) Please report in this column any other income under the head ‘income from other sources’ which is chargeable to tax at special rates. Please select the nature of income from drop down menu and enter the amount. In case of more than one type of income, please report each income as a separate line item. Please ensure that these incomes are also reported in Schedule SI (Income chargeable to tax at special rates) for proper computation of tax liability.
  List of types of income chargeable at special rate Dividends received by non-resident(not being company) or foreign company chargeable u/s115A(1)(a)(i)
Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii)
Interest received from Infrastructure Debt Fund chargeable u/s115A(1)(a)(iia)
Interest referred to in section 194LC- chargeable u/s 115A(1)(a)(iiaa) @5%
Distributed income being interest referred to in section 194LBA-chargeable u/s115A(1)(a)(iiac)
Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency -chargeable u/s
115A(1)(a)(iii)
Income from royalty or fees for technical services received from Government or Indian concern-chargeable u/s115A(1)(b)
Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non-residents- chargeable u/s115AC(1)(a & b)
Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB)-chargeable u/s 115AD(1)(i)

Income by way of interest received by an FII on section 194LD – chargeable as per proviso to section 115AD(1)(i) bonds or Government securities referred to in

Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA
Interest referred to in section 194LC(1P) – chargeable u/s 115A(1)(a)(iiaa) @4 %
– Distributed income being Dividend referred to in section 194LBA – chargeable u/s 115A(1)(a)(iiac)
2d Pass through income in the nature of income from other sources chargeable at special
rates
The details of pass through income from business trust or investment fund as persection 115UA or 115UB are required to be reported separately in Schedule PTI.

If any amount of pass through income reported in Schedule PTI is of the nature of income from other sources, the same has to be reported at
this column in the Schedule OS for including the same in head-wiseBcomputation.

Please select the nature of pass through income from drop down menu and enter the amount.In case of more than one type of pass through income, please report each income as a separate line item.

 

 

 

List of types of pass through incomechargeableatspecialrates

 

 

PTI-115A(1)(a)(i)- Dividends interest and income from units purchase in foreign currency
PTI-115A(1)(a)(ii)- Interest received from govt/Indian Concerns received in Foreign Currency
PTI-115A(1)(a)(ii)- Interest received from govt/Indian Concerns received in Foreign Currency
PTI-115A(1) (a)(iia) -Interest from Infrastructure Debt Fund
PTI-115A(1) (a)(iiaa) -Interest as per Sec. 194LC
PTI-115A(1) (a)(iiab) -Interest as per Sec. 194LD
PTI-115A(1) (a)(iiac) -Interest as per Sec. 194LBA
PTI-115A(1) (a)(iii) -Income received in respect of units of UTI purchased in foreign currency
PTI-115A(1)(b) – Income from royalty or fees for technical services received from Government or
Indian concern
PTI-115AB(1)(a)- Income of Off-shore Funds from units purchased in foreign currency
PTI-115AC(1)(a & b) – Income from bonds or GDR purchased in foreign currency – non-
Resident PTI-115AD(1)(i) -Income received by an FII in respect of securities(other than units as per Sec 115AB) PTI-115AD(1)(i) -Income received by an FII in respect of bonds or government securities as per Sec 194LD
PTI-115BBA – Income of non- residents sportsmen or sportsassociations
2e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) Please report in this column any income under the head ‘income from other sources’ which is chargeable at special rates in accordance with the relevant article of the Double Taxation Avoidance Agreement (DTAA) of India with another country. In the given table, please report the amount of income at column (2) and furnish other relevant details sought in the table such as relevant article of DTAA at column(5),treaty rate at column (6), rate as per Income-tax Act at column (9) and the applicable rate, which is lower of the two rates, at column (10).
3 Deductions under section 57:-

(other than those relating to income chargeable at special rates under 2a, 2b &2c)

Any claim of deduction u/s 57 relating to income under the head ‘income from other sources’ chargeable at normal applicable rates should be mentioned here.

Deduction under column “depreciation” will be available only if income is offered in column 1c

4 Amounts not deductible u/s 58 Any amount which is not deductible in computing income chargeable under the head ‘income from other sources’ by virtue of section 58 should be reported in this column. In case any expenditure or deduction is claimed u/s 57 but the whole or part thereof becomes inadmissible as per section 58, the same should also be reported here.
5 Profits chargeable to tax u/s 59 Any profit which is chargeable to tax under the head ‘income from other sources’ by virtue of section 59 read with section 41 should be reported in this column.
6 Net Income from other sources chargeable at normal applicable rates (1 – 3 + 4 + 5- 2e relating to 1) (If negative take the figure to 4i of Schedule CYLA) Please enter the net amount of income under the head ‘income from other sources’ which is chargeable to tax at normal applicable rates.

This is an auto-populated field representing the gross income from other sources chargeable at normal rates [item 1] as reduced by deductions u/s 57 [item 3] & income chargeable at special rates specified in item 2e (related to item 1) and as increased by amounts not deductible u/s 58 [item 4] and profits chargeable to tax u/s 59 [item 5].

7 Income from other sources (other than from owning race horses) (2+ 6) (enter 6 as nil, if negative) Please enter the aggregate of incomes chargeable under the head ‘income from other sources’, excluding the income from activity of owning and maintaining race horses.

This is an auto-populated field representing the aggregate of income chargeable at special rates [item 2] and net income chargeable at normal applicable rates[item 6].

8 Income from the activity of owning and maintaining race horses Please report in this column net income from the activity of owning and maintaining race horses. Please furnish break-up in terms of gross receipts at item 8a, deductions in relation to such activity at item 8b,amounts not deductible as per section 58 relating to this activity at item 8c, profit chargeable to tax as per section 59 relating to this activity at item 8d and compute the net income at item 8e accordingly.
9 Income under the head “Income from other sources”(7+ 8e)(take 8e as nil if negative) Please compute in this column the aggregate income chargeable under head ‘income from other sources’.

This is an auto-populated field representing the aggregate of income from other sources (other than from owning and maintaining race horses) computed at item 7 and net income from the activity of owning and maintaining race horses computed at item 8e.

10 Information about accrual/receipt of income from Other Sources Please report the period-wise details of accrual or receipt of incomes under the head ‘income from other sources’ in the table given at this column.

The details have to be furnished separately for dividend income and any income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix)

ScheduleOA General

In case you have any income under the head “business and profession”, please furnish the general information relating to such business activity during the year in this Schedule,such as nature of business,method of accounting,method of valuation of stock etc.

ScheduleBP Computation of income from business or profession – Taxable income

In case you have any income under the head ‘Profits and gains of business or profession’,please fillup the particulars for computation of income under that he adin this Schedule.

In part A of this Schedule, income from business or profession other than specula tive business and specified business is computed starting from the net profit before taxes arrived at in the profit and loss account.

Thereafter, profits or incomes of the following nature, which are included in the above net profit are deducted therefrom for separate consideration:-

  • Profit from speculative businesses
  • Profit from specified businesses u/s35AD
  • Profits from business or profession computed on presumptive basis
  • Incomes credited to P&L which is exempt

Expenses debited to the P&L account considered under other heads of in come and expenses relating to exempt income should be reported at item No. 7 and 8 respectively. The total of such expenses a readded back to arrive at adjusted profit or loss at item No. 10.

Item No.11 provides for addition of deemed incomes under various provisions.Item No. 12 is the residual column for entering any other type of addition under the head of ‘business or profession’(from section 28 to section 44DA).Any other income which is not included in the P&L account such as salary,commission,bonus or interest earned by the individual/HUF from any firm as a partner, should be separately reported at item No.13. The aggregate amount after adding back the deemed incomes and other incomes is captured as an auto-filled figure at item No.14.

The deduction admissible as persection 32(1)(iii)of the Act should be reported at item No.15. Item No. 16 is the residual column for entering any other amount allowableas deduction.Theaggregateamountofdeductionsallowablearecapturedasanauto-filled figure at item No.17.

The net business income is computed at item No. 18, after adding the aggregate amount of additions and disallowances (item No. 11 to 13)to the adjusted profit and loss (item No.10)and reducing the permissible deductions the refrom (item No.17).

The profits and gains from business and profession computed as per special provisions on presumptive basis are reported separately at item No. 19. Profits in respect of each such activity should be reported as a separate line item.

The total net profit from business or profession is computed at item No. 20 as aggregate of net business income(item No.18)and profits computed on presumptive basis (item No.19).

In a case where income from activities covered under Rule 7, 7A, 7B and 8 is included in the P&L account,the net business income chargeable after applying these rules is required to be mentioned at item No.21.

In any other case,only the figure of net profit from business or profession computed at item No. 20 should be reported at item No.21.

Part B of this Schedule provides for separate computation of income from speculative business,in case any profit from speculative business was included in the P&L account.

PartCofthisScheduleprovidesforcomputationofincomefromspecifiedbusiness u/s35AD,in case any profit from specified business was included in the P&L account.

The total income chargeable under the head ‘profits and gains from business and profession’is computed at Part D of this Schedule,as aggregate of net profit from business or profession other than specified business or speculative business(item No. A21),income from speculative business (item No. B27) and income from specified business (item No. C33).

Please note that losses from specified businesses or speculative businesses,if any, are not allowed to be set off against normal business income. Therefore, in case the net income from speculative business at item No. B27 is a loss figure, or net income from specified business at item No.C33 is a loss figure,the same shall not be allowed to be set off against normal business income. In such a case,the figures at item No. B27 or item No.C33, as applicable,should be taken as Nil and only the figure of item No. A21 should be
reported in part D.

PartEofthisScheduleistobefilleduponlyincaseoftrustorinstitutionsregistered under section 12A/12AA. Income shown in the account of the business undertaking referred to in section 11(4) should be reported at item No. 35. Income chargeable to tax under section 11(4)has to be determined by the Assessing Officer to be reported at item No. 36. This item should not be filled up by the assessee.

ScheduleCYLA Details of Income after setoff of current year losses

If the net result of computation under the head ‘income from house property’,‘profits and gains from business or profession’ and ‘income from other sources’ is a loss figure,

please fill up the figure of loss in the first row under the respective head. Please note that loss from speculative business or specified business cannot be set off against income under other heads for the current year. Similarly, loss from activity of owning and maintaininghorseracescannotbesetoffagainstincomeunderotherheadsforthecurrent year.

The positive income computed under various heads of income for the current year should be mentioned in column (1)in the relevant row for the respective head. Short-term capital gains or long-term capital gains should be mentioned in separate rows as indicated in the Schedule.

The losses mentioned in row(i) can be set off against positive incomes mentioned under other heads in column(1) in accordance with the provisions of section 71.

In a case where loss is computed under the head “income from house property”, such loss can be set off against income under any other head only to the extent it does not exceed rupees two lakh.

The amount of current year loss which is set off against the income computed under other heads should be entered in to in column s2,3 and 4,in the relevant rows.

In column(5),please mention the net income remaining after set off of current year losses, under the respective heads of income, in the relevant rows.

In row(ix),please mention the total of current year losses set off,out of the columns (2), (3) and(4).

In row (x), please mention the remaining loss under various heads i.e. house property loss at column (2), business loss at column (3) and loss from other sources at column (4).

Schedule PTIPass Through Income details from business trust or investment fund as per section 115UA, 115UB

In this Schedule,please report the details of pass through income/loss as perform 64Bor64C received from business trust or investment fund as referred to in section 115UA or 115UB.

The details of pass through income received from each business trust or investment fund should be reported in separate rows.

Field Name Instruction
Investment entity covered by section 115UA/115UB Please select the section under which Business Trust / Investment fund is covered from the drop down list: Section 115UA Section 115UB
Name of business trust/ investment fund Enter the name of business trust /investment fund in column no 3 .
PAN of the business trust/ investment fund Enter the PAN of the business trust/investment fund in column no 4.
Head of Income & Current year income Please enter the amount of current year of income under the relevant head of income in columnn o7:

(i) Houseproperty

(ii) Capital Gains

(iii) Other Source

(iv) Income claimed to be exempt(please specify the section)

Share of current year loss distributed by Investment fund Enter the amount of current year loss distributed by the investment fund in Column no 8.
Net Income/ Loss
(7-8)
Please enter the aggregate amount of net income/loss. This is an auto-populated figure representing the sum of figures computed as current year income at column[7]as reduced by Share of Current year loss distributed by Investment fund[8]
TDS on such amount, if any Enter the TDS deducted on such amount at column no 10

Please ensure that income reflected in this schedule is also reflected in corresponding schedules of income

ScheduleSI – Income chargeable to tax at special rates

In this Schedule, please report income forming part of total income which is chargeable to tax at special rates at column(i)and tax chargeable there on at such special rates at column(ii).The amount under various types of incomes has to be taken from the amounts mentioned in the relevant Schedules as indicated against each type of income.

Schedule115TDAccreted income under section 115TD

ThisScheduleshouldbefilleduponlybythetrustsorinstitutionsregisteredunder section 12AA, where any of the events mentioned in clauses(a),(b)or(c)of sub-section (1) of section 115TD has taken place during the previous year.

In such a case, in addition to the income-tax chargeable in respect of the total income of the trust or institution,the accreted income there of computed in accordance with the provisions of section 115TD is chargeable to tax. Such trust or institution is liable to pay additional income-tax at the maximum marginal rate on such accreted income.

Specified date under section 115TD to be mentioned at item No.9,in case assessee is liable to pay tax on accreted income.

ThedetailsofpaymentoftaxonaccretedincomeshouldbementionedatitemNos. 13 to 17 of this Schedule.

Schedule FSIDetails of Income from outside India and tax relief

Schedule FSI is applicable for the assessee who is resident in India.

In this Schedule, please report the details of income, which is already included in total income, accruing or arising from any source outside India. Please note that such income should also be separately reported in the head-wise computation of total income. Therelevantheadofincomeunderwhichsuchforeignsourceincomehasbeenreported should also be duly mentioned in the relevant column here.

For country code use the International Subscriber Dialing (ISD) code of the country.

The Tax Payer Identification Number(TIN)of the assessee in the country where tax has been paid is to be filled up.

IncaseanytaxhasbeenpaidoutsideIndiaonsuchforeignsourceincomeandtax relief, as admissible, is being claimed in India, the relevant article of applicable DTAA should also be mentioned.

PleaseensurethatthedetailsofforeigntaxcreditandincomearereportedinForm 67 in order to claim credit.

Schedule TRSummary of tax relief claimed for taxes paid outside India Schedule TR is applicable for the taxpayer who is resident in India.

In this Schedule, please provide a summary of tax relief which is being claimed in India for taxes paid outside India in respect of each country. This Schedule captures a summary of detailed information furnished in the Schedule FSI.

In column (a) and (b), please specify the relevant country code and Taxpayer Identification Number (TIN) respectively.

For country code use the International Subscriber Dialing (ISD) code of the country.

The Tax Payer Identification Number(TIN)of the assessee in the country where tax has been paid is to be filled up.

In column(c)mention the tax paid outside India on the income declared in Schedule FSI which will be the total tax paid under column (c) of Schedule FSI in respect of each country.

In column(d)mentionthetaxreliefavailablewhichwillbethetotaltaxreliefavailable under column (e) of Schedule FSI in respect of each country.

In column (e), please specify the provision of the Income-tax Act under which tax relief is being claimed i.e. section 90, section 90A or section 91.

Schedule FADetails of Foreign Assets and Income from any source outside India

If you are a resident in India,you are required to furnish details of any foreign asset etc.in this Schedule.This Schedule need not be filled up if you are ‘not ordinarily resident’ or a‘non-resident’.

In tables A1 to G, please furnish the details of foreign assets or accounts of the following nature, held at any time during the relevant accounting period:-

♦ Table A1 – Foreign depository accounts

♦ Table A2 – Foreign custodian accounts

♦ Table A3 – Foreign equity and debt interest

♦ Table A4-Foreign cash value insurance contract or annuity contract

♦ Table B – Financial interest in any entity outside India

♦ Table C-Details of Immovable Property held(including any beneficial interest) at any time during the relevant accounting period

♦ Table D- Details of any other Capital Asset held (including any beneficial interest) at any time during the relevant accounting period

♦ Table E – Any other account located outside India in which you are a signing authority (which is not reported in tables A1 toD)

♦ Table F–Trust created outside India in which you are a trustee,a beneficiary or settlor

♦ Table G – Any other income derived from any foreign source (which is not reported in tables A1 to Fand income under the head business or profession)

In case you are a resident in India, the details of all foreign assets or accounts in respect of which you are a beneficial owner,a beneficiary or the legal owner,is required to be mandatorily disclosed in the Schedule FA.

For this purpose,-

(a) Beneficial owner in respect of an asset means a person who has provided, directly or indirectly,consideration for the asset and where such asset is held for the immediate or future benefit, direct or indirect, of the person providing the consideration or any other person.

(b) Beneficiary in respect of an asset means a person who derives an immediate or future benefit, directly or indirectly, in respect of the asset and where the consideration for such asset has been provided by any person other than such beneficiary.

In case you are both a legal owner and a beneficial owner, please mention legal owner in the column of ownership.

In table A1,the peak balance in the account during the accounting period,closing balance as at the end of accounting period and gross interest paid or credited to the account during the accounting period is required to be disclosed after converting the same into Indian currency.

In table A2,the peak balance in the account during the accounting period,closing balance as at the end of accounting period and gross amount paid or credited to the account during the accounting period is required to be disclosed after converting the same intoIndiancurrency.Thenatureofgrossamountpaidshouldbespecifiedfromthedrop-down list viz. interest, dividend, proceeds from sale or redemption of financial assets or other income, and the respective amount should be mentioned.

In table A3, the initial value of investment, peak value of investment during the accounting period,closing value of investment as at the end of accounting period,gross

interest paid, total gross amount paid or credited to the account during the accounting period, and total gross proceeds from sale or redemption of investment during the accounting period is required to be disclosed after converting the same into Indian currency.

In table A4,the cash value or surrender value of the insurance contract or annuity contract as at the end of accounting period and total gross amount paid or credited with respect to the contract is required to be disclosed after converting the same into Indian currency.

In table B,the value of total investment at cost held at any time during the accounting period and nature and amount of income accrued the refrom during the accounting period is required to be disclosed after converting these mein to Indian currency.Further,amount of income which is chargeable to tax in India,out of the foreign source income,should also be specified at column (10). The relevant Schedule of the ITR where income has been offered to tax should be mentioned at column (11) and(12).

For the purposes of disclosure in table B,financial interest would include,but would not be limited to, any of the following cases:-

(1) the resident assessee is the owner of record or holder of legal title of any financial account,irrespective of whether he is the beneficiary or not;or

(2) the owner of record or holder of title is one of the following:-

(i) an agent, nominee, attorney or a person acting in some other capacity on behalf of the resident assessee with respect to the entity;

(ii) a corporation in which the resident assessee owns,directly or indirectly,any share or voting power;

(iii) a partnership in which there sident assessee owns,directly or indirectly,an interest in partnership profits or an interest in partnership capital;

(iv) a trust of which the resident assessee has beneficial or ownership interest;

any other entity in which the resident assessee owns, directly or indirectly, any voting power or equity interest or assets or interest in profits.

In table C, the value of total investment at cost in the immovable property held at anytime during the accounting period and nature and amount of income derived from the propertyduringtheaccountingperiodisrequiredtobedisclosedafterconvertingthesame intoIndiancurrency.FurtheramountofincomewhichischargeabletotaxinIndia,out of the foreign source income,should also be specified at column(9).The relevant Schedule of the ITR where income has been offered to tax should be mentioned at column(10)and (11).

In table D,the value of total investment at cost of any other capital asse the ldat any time during the accounting period and nature and amount of income derived from the capital asset during the accounting period is required to be disclosed after converting the same into Indian currency.Further amount of income which is chargeable to tax in India, out of the foreign source income, should also be specified at column (9). The relevant Schedule of the ITR where in come has been offered to tax should be mentioned at column (10) and (11).

For the purposes of disclosure in table D, capital assets shall include any other financial asset which is not reported in table B, but shall not include stock-in-trade and business assets which are included in the Balance Sheet.

In table E, the value of peak balance or total investment at cost, in respect of the accounts in which you have asigning authority,during the accounting period is required to be disclosed after converting the same into Indian currency. Please note that only those foreignaccountswhichhavenotbeenreportedintableA1totableDaboveshouldbe

reported in this table. In case the income accrued in such foreign account is taxable in India, please specify the amount of income which is chargeable to tax in India after converting the same into Indian currency at column (9) and the relevant Schedule of the ITR at column (10) and(11).

In table F, the details of trusts set up under the laws of a country outside India in which you are a trustee, beneficiary or settlor is required to be disclosed. In case any income derived from such trust is taxable in your hands in India,please specify the amount ofincomewhichischargeabletotaxinIndiaafterconvertingthesameintoIndiancurrency at column(10)and the relevant Schedule of the ITR at column(11)and(12).

In table G,the details of any other income,derived from any foreign source,which is not included in the tables A1 to F above is required to be disclosed. In case any income out of the income derived from foreign source is taxable in your hands in India, please specifytheamountofincomewhichischargeabletotaxinIndiaafterconvertingthesame into Indian currency at column(7)and the relevant Schedule of the ITR at column(8)and (9).

For the purpose of this Schedule, the accounting period means the period comprising:-

(a) from 1st January, 2020 to 31st December, 2020 in respect of foreign assets or accounts etc. held in those jurisdictions where calendar year is adopted as basis for the purpose of closing of accounts and tax filings;

(b) from 1st April, 2020 to 31st March, 2021 in respect of foreign assets or accounts etc. held in those jurisdictions where financial year is adopted as basis for the purpose of closing of accounts and tax filings;or

(c) that period of 12 months,which end son any day succeeding 1st April,2020,in respect of foreign assets or account sheld in those jurisdictions where any other period of 12 months is adopted as basis for the purpose of closing of accounts and tax filings.

For the purpose of this Schedule,the rate of exchange for conversion of the peak alance or value of investment or the amount of foreign sourced income in Indian currency shall be the“telegraphic transfer buying rate”of the foreign currency a son the date of peak balance in the account or on the date of investment or the closing date of the accounting period.

For the purposes of this Schedule,”telegraphic transfer buying rate”,in relation to a foreign currency,means ther at eor rates of exchange adopted by the State Bank of India constituted under the State Bank of India Act,1955(23 of 1955),for buying such currency, having regard to the guidelines specified from time to time by the Reserve Bank of India for buying such currency, where such currency is made available to that bank through a telegraphic transfer.

Schedule SH Shareholding of Unlisted Company

If you are an unlisted company, please furnish the following details in respective columns of this Schedule:

(i) The details of shareholding as on 31st March,2021;

(ii) The details of equity share application money pending allotment as on 31st March, 2021;and

(iii) The details of shareholder who did not have a shareholding as on 31st March, 2021 but had a shareholding during the financial year 2020-

Part B – TI Computation of total income

In this part, total income for the year is required to be computed separately for
various category of persons.If you are a trust or institution registered under section12A/12AA or have obtained approval for the purposes of sub‐clause (iv), (v), (vi) or (via) of clause (23C) of section 10,please fillup the particulars at item No.1 to 7 for computation of total income for the year. If you are a person claiming exemption under any other clause of section 10,please mention the amount eligible for exemption at item No.8 or 9 or 10,as applicable. If you are a political party claiming exemption under section 13A, please mention the amount eligible for exemption at item No. 12a. If you are an electoral trust claiming exemption under section 13B, please mention the amount eligible for exemption at item No. 12b. At item No.13, please mention the amount under respective heads of income, which is chargeable to tax during the year (i.e. the head wise income which is not eligible for exemption for the year), and compute gross income at item No. 14. Thereafter,losses for the current year as per the Schedule CYLA should be set‐ off from
Field No. Field Name Instruction
If you are a trust or institution registered under section 12A/12AA or approved under any o f these sub-clauses(iv)or(v)or(vi)or(via)ofs ection 10(23C),please fill out the particulars at item No. 1 to 7.
1 Voluntary Contributions other than Corpus fund [(Aiie+ Bii)of Schedule VC] In this item, please mention the total amount of voluntary contribution (other than corpus fund) received during the year.

This is an auto-populated field figure taken from Schedule VC (Aiie + Bii).

Voluntary contribution

forming part of corpus[(Ai + Bi) of schedule VC]

In this item, please mention the total amount of voluntary contribution (forming part of corpus fund) received during the year.

This is an auto-populated field, figure taken from Schedule VC (Ai + Bi).

Any amount received ascorpus donation will be treated as exempt for a trust registered under section 12A/12AA, if in Part A – General, in the table “Details of registration or approval under the Income tax Act”, ‘section 12A/12AA’ is selected under the column “section under which registered or approved”. Further,in the column on filing status,please choose “section 11″ in the drop-down provided against the field”please specify the section under which the exemption is claimed”.

3 Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v),

10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution included in 1 and 2 above (10 of Schedule AI)

Please enter the aggregate of income derived during the previous year (excluding voluntary contributions reported at item No. 1 and 2 above).

This is an auto-populated field, figure taken from Schedule AI (item 10).

4 Application of income for charitable or religious purposes or for the stated objects of the trust/institution:-In this item,please fill up the details of application of income for charitable or religious purposes or for the stated objects of the trust or institution during the previous year.
4i Amount applied during the previous year- Revenue Account [Excluding application from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e. not from the income of prev. year] [S. No. F from Schedule ER] In this item,please enter the amount which is applied during the previous year on Revenue account, out of income derived from the property or income earned during the previous year.

This is an auto-populated field figure taken from S. No. F of Schedule ER.

4ii Amount applied during the previous year- Capital Account [Excluding application from Borrowed Funds, deemed application, previous year accumulation upto 15% etc., i.e. not from income of the prev. year] [S. No. B of Schedule EC] In this item,please enter the amount which is applied during the previous year on Capital account, out of income derived from the property or income earned during the previous year.

This is an auto-populated field figure taken from S. No. B of Schedule EC.

4iii Amount applied during the previous year- Revenue/ Capital Account (Repayment of Loan) In this item, please enter the amount applied during the previous year towards repayment of loan, whether as principle amount or interest thereon, on Revenue or Capital account.
4iv Amount deemed to have been applied during the previous year as per clause (2) of Explanation

to section 11(1)

In this item,please enter the amount,which is deemed to have been applied during the previous year with in the meaning of clause(2) of Explanation to section 11(1).

Please note that it is mandatory to exercise the option under the relevant provisions by furnishing the prescribed form i.e. Form 9A electronically within the due date.

4iva If (iv) above applicable, whether option in Form No.9 A has been furnished to the Assessing Officer
4ivb If yes, date of furnishing Form No. 9A (DD/MM/YYYY) Please mention the date of furnishing Form 9A, if any claim of deemed application of income has been made.
4v Amount accumulated or set apart for application to charitable or religious purposes or for the stated objects of the trust/ institution to the extent it does not exceed 15 per cent of income derived from property held in trust/ institution under section 11(1)(a)/11(1)(b)or in terms of third proviso to section 10(23C) [restricted to the maximum of 15% of (1 + 3) above for 12A/12AA and(1+ 2+ 3) above for 10(23C)(iv)/(v)/(vi)/(via) ] In this item,please enter the amount,which is accumulated or set apart for application to charitable or religious purposes or for stated objects. Please note that the amount so accumulated or set apart should not exceed 15% of the income derived from property (i.e.15%of amount entered at item No. 1 and 3 above in case of assessee registered u/s 12A/12AA and 15%of amount entered at item No.1 and Item No.2 and Item No.3 above for assessee approved u/s 10(23C)(iv)/ (v)/ (vi)/ (via).
4vi Amount in addition to amount referred to in (iv) above,accumulatedorset apart for specified purposes if all the conditions in section 11(2) and 11(5) or third provisotosection10(23C) are fulfilled (fill out ScheduleI) In this item please enter the amount accumulated or set apart for application, (in excess of the 15% ceiling mentioned at item No. 4v above), in respect of which all the conditions mentioned in sub-section (2) and sub-section(5)of section 11,or the conditions mentioned in third proviso to section 10(23C), as the case may be, are fulfilled.

Please not ethatitis mandatory to furnish the prescribed form i.e. Form 10 electronically before the due date and return has to be furnished before the due date specified in section 139(1)for making any claim u/s11(2).

Please ensure to fill out details of amounts accumulated or set apart in Schedule I, for claim of exemption under third proviso to section 10(23C) and the details of investments of funds in Schedule J (as
applicable).

4vii Amount eligible for exemption under section 11(1)(c) In this item, please enter the amount eligible for exemption u/s 11(1)(c). Please also mention the details of approval given by the Board i.e. the approval number and the date of approval in the respective columns.
4viia Approval number given by the Board
4viib Date of approval by board
4viii Total [4i + 4ii + 4iii + 4iv + 4v + 4vi + 4vii] In this item, please enter the total amount in respect of which exemption is claimed for the previous year.

Total of exemption claimed cannot exceed total of amounts of income mentioned in VC non corpus,VC corpus and aggregate income of the previous year.

5 Additions

In this item,please enter the amounts,which are required to be added back on account of non-compliance of various provisions of the Act. Exemptions cannot be claimed against these additions.

5i Income chargeable under section 11(1B) In this item, please enter the amount of income, which is chargeable under section 11(1B).
5ii Income chargeable under section 11(3) In this item, please enter the amount of income, which is chargeable under section 11(3).

Please note that the amount should include the total amount reported at column 8 ofSchedule I.

5iii Income in respect of which exemption under section 11 is not available In this item, please enter the amount of any incomes in respect of which exemption under section 11 is not available.

In item No. 5iiia, please enter the amount of anonymous donation chargeable under section 115BBC, which is reported in Schedule VC (item No. Diii) if the exemption is claimed on the same.

In item No. 5iiib, please enter the amounts which are disallowable under clause(c)or(d) of section 13(1).

Please note that the amount entered here should include the total amount reported in part E of Schedule J.

5iiia Being anonymous donation (Diii of Schedule VC)
5iiib Disallowable u/s 13(1)(c) or 13(1)(d) (including PartE of ScheduleJ)
5iv Income chargeable under section 12(2) In this item, please enter the amount of income, which is chargeable under section 12(2).
5v Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s 40(a)(ia) In this item,please enter the amount which is disallowable under section 11(1) read with section 40(a)(ia) or under section 10(23C) read with section 40(a)(ia).
5vi Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s 40A(3)/(3A) In this item,please enter the amount which is disallowable under section 11(1) read with section 40A(3)/(3A)or under section 10(23C) read with section 40A(3)/(3A).
5vii Total [5i + 5ii + 5iiia + 5iiib + 5iv + 5v + 5vi ] In this item, please enter the total amount of additions (total of amounts at item No. 5i, 5ii, 5iiia, 5iiib, 5iv, 5v, 5vi ).
6 Income chargeable u/s 11(4)[as per item No.E36 of Schedule BP] This item may be filled by assessing officer during assessment.
7 Total (1+ 2+ 3-4viii+ 5vii+ 6) In this item, please enter the total income for the previous year (item No.1 and 2 and 3) after reducing claim of exemption therefrom (item No. 4viii) and adding back the required amounts (item No. 5vii and 6).
If you are claiming exemption under any clause of section 10, please fill up the amount eligible for exemption at item No. 8 or 9 or 10 as applicable.

The claim of exemption under section 10 or 13B should be entered directly in the relevant column of Schedule Part B-TI (computation of income). The income and expenditurestatementshouldbefurnishedintheapplicableSchedulei.e.Schedule1E- 1 or IE-2 or IE-3 or IE-4 or ET. Such entities are not required to fill up the head wise details in Schedule BP,Schedule HP,Schedule CG,Schedule OS and Schedule SI etc.

8 Amount eligible for exemption under sections 10(21), 10(22B), 10(23A), 10(23AAA),10(23B), 10(23EC),10(23ED), 10(23EE), 10(29A) In this item, the amount of exemption for clauses (21) or (22B) or (23A) or (23AAA) or (23B)or(23EC) or(23ED) or(23EE) or(29A) of section 10 to be entered against thesame clause of section 10 as is entered in schedule Part A-General- personal information- “Section under which exemption is claimed”. Ensure that schedule I E1 or I E2 is filled as applicable.
9 Amount eligible for exemption under section 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47) In this item,the amount of exemption for sub-clauses (iiiab) or (iiiac) or (iiiad) or (iiiae) of Section 10(23C)or clause(23D)or(23DA)or (23FB)or(24)or(46)or(47)of Section 10 to been tered against the same clause of section 10 as is entered in schedule PartA-General-personal information-“Section under which exemption is claimed”. Ensure that schedule IE 1 or IE2 or IE3 or IE4 is filled as applicable.
10 Amount eligible for exemption under any other clause of section 10
(other than those at 8 and 9)
In this item, the amount of exemption for any other clause of section 10 to be entered against the same clause of section 10 as is entered in schedule Part A-General- personal information-“Section under
which exemption is claimed”.Ensure that schedule I E1 is filled.
11 Income chargeable under section 11(3) read with
section 10(21)
In this item, please enter the amount of income which is chargeable under section 11(3)read with section 10(21).No exemption is allowable against such income.
12a Income claimed/ exempt under section 13A in case of a Political Party In this item,please enter the amount which is eligible for exemption, in case you are
claiming exemption under section 13 A in case of a Political Party. Ensure that schedule LA is filled.
12b Income claimed/ exempt under section 13B in case of an Electoral Trust (item No. 6vii of Schedule ET) In this item,please enter the amount which is eligible for exemption, in case you are claiming exemption under section 13 B in case of an Electoral Trust. Ensure that schedule ET is filled.
13 Income not forming part of item No. 7 to 12 above:-

In this item, please furnish the head wise break-up of income which is not eligible for exemption for the previous year.

13i Income from house property[4of Schedule HP] (enter nil ifloss) Please enter net income chargeable under the head ‘income from house property’ as computed at item No.4 of Schedule HP.

In case a loss figure is computed in Schedule HP, please enter nil in this column. The loss figure should instead be taken to Schedule CYLA for set-off against income under other heads for the current year.

13ii Profits and gains from business or profession[as per item No. D34 of
Schedule BP]
Please enter net profits and gains from business or profession chargeable to tax for the year. This figure has to be taken as computed at item No. D34 of Schedule BP.

In case a loss is computed from business or profession in Schedule BP,please enter nilin this column. The loss figure should in stead be taken to Schedule CYLA for set-off against income under other heads for thecurrent year.

13iii Income under the head Capital Gains
13iiia Short term (A5 of schedule CG) In this item, please enter the total amount of short-term capital gains chargeable to tax for the year, as computed in Schedule CG(item No. A5).
13iiib Long term (B4 of schedule CG) (enter nil if loss ) In this item, please enter the total amount of long-term capital gains chargeable to tax for the year, as computed in Schedule CG(item No. B4).
13iiic Total capital gains (13iiia + 13iiib) (enter nil if loss) In this item, please enter the aggregate amount of capital gains chargeable to taxfor the year.In case the computed figure is a loss, please enter nil in this column.
13iv Income from other sources [as per item No. 9 of Schedule OS] Please enter net income under the head ‘income from other sources’ which is chargeable to tax for the year,as computedin Schedule OS (item No.9).

In case a loss figure is computed under the head ‘income from other sources’ please enternilin this column. The loss figure should instead be taken to Schedule CYLA forset-off against income under other heads for the current year.

13v Total (13i + 13ii + 13iiic + 13iv) Please enter the aggregate of incomes computed under various heads in this column which is chargeable to tax for the year.
14 Gross income [7+ 11+ 13v- 12a] In this item, please enter gross income as indicated.

Do not reduce the exemption amount mentioned in S.No.8,9,10 and 12 bfrom

Gross income.

15 Losses of current year to be set off against13v(total of 2ix, 3ix and 4ix of Schedule CYLA) In this item, please enter the aggregate of losses computed under the heads of house property, business and other sources, if any, for the current year,to the extent such losses are permitted to be set-off against positive incomes under other heads for the current year, as per the Schedule CYLA.

This figure should be computed as aggregate of total of current year losses set-off with income as per items 2ix,3ix and 4ix of Schedule CYLA.

16 Gross Total income
(14-15)
In this item, please enter remaining current year income after allowing for set-off of current year losses.

This is an auto-populated figure taken as balance of gross income[item 14]as reduced by current year losses allowed to beset-off against such income [item 15].

17 Income chargeable to tax at special rate under section 111A, 112 etc. included in 16 In this item please report aggregate of incomes under various heads which are chargeable to tax at special rates and are included in the Gross Total Income compute d at item 16.

This figure should be taken from column(i)of Schedule SI.

18 Total income (16) In this item, please enter the amount of total income chargeable to tax for the previous year.
19 Income which is included in 18 and chargeable to tax at special rates[total of col. (i) of Schedule SI] Please report in this column aggregate of incomes under various heads which are chargeable to tax at special rates and are included in the Total Income.

This figure should be taken from column(i)of Schedule SI.

20 Net agricultur alin come for rate purpose Please report in this column net agricultural income which is required to be aggregated to the total income for the previous year for the purpose of determining the applicable rate of tax.
21 Aggregate Income (18- 19+ 20) [applicable if(18-19) exceeds maximum amount not chargeable totax] Please compute aggregate income in this item as Total Income [item 18] reduced by the income chargeable at special rates [item 19] and increased by the amount of net
agricultural income [item 20] forrate purposes.
22 Anonymous donations, included in 21,to be taxed under section 115BBC @ 30% (Diii of Schedule VC) In this item, please enter the amount of anonymous donations which are taxable under section 115BB Cat the flat rate of 30%, which is reported in Schedule V C(itemNo. Diii).
23 Income chargeable at maximum marginal rates In this item,please enter the amount,which is chargeable at maximum marginal rates.

Part B – TTI – Computation of tax liability on total income

Tax liability on aggregated total income should be computed at normal applicable rates at special rates or maximum marginal rates, as applicable. The gross tax liability is computed after adding surcharge and health and education cess thereon. Tax reliefs under sections 90/90A/91,as admissible,are allowed to arrive at the net tax liability for theyear.Interestandfeespayableforvariousdefaultsincomplianceareaddedthereto to compute the aggregate tax liability. The net amount payable or refundable is computed after claiming credit of prepaid taxes(advance tax, TDS, TCS and self-assessment tax).
Field No. Field Name Instruction
1 Tax payable on total income Please compute tax payable on total income as per normal provisions in this column.

In column 1(a), compute tax at normal applicable rates on the aggregated total
income as reduced by anonymous donation and income chargeable at maximum marginal rates.

In column 1(b),please enter the amount of tax chargeable at special rates as per Schedule SI.

In column 1(c),please enter the amount of tax charged at the rate of 30% on anonymous donation under section 115BBC.

In column 1(d),please enter the amount of tax charged at maximum marginal rate in respect of item No. 23 of PartB-TI.

In column 1(e), please enter the amount of rebate admissible on net agricultural income.

2 Surcharge In this item, please compute surcharge leviable on tax liability in items 2(i) and 2(ii) respectively.
3 Health and Education [email protected] 4% on (1f+ 2iii) In this item, please compute health and education cess @4% of the tax after rebate.
4 Gross tax liability (1f+ 2iii + 3) In this item, please compute the gross tax liability after adding surcharge and health and education cess.
5 Tax relief In column 5(a),please enter the amount of tax relief claim for taxes paid outside India in respect of countries where DTAA is
applicable,as per section 90 or section 90A.In column 5(b),please enter the amount of tax relief claim for taxes paid outside India in respect of countries where DTAA is not applicable, as per section 91.In column 5(c),please compute the aggregate of claim sof tax relief in the above columns.
6 Net tax liability (4 – 5c) In this column,please compute net tax liability payable for the year after allowing the tax relief admissible.
7 Interest and Fee payable In column 7(a), please enter the amount of interest chargeable for default in furnishing the return of income as per section 234A.

In column 7(b), please enter the amount of interest chargeable for default in payment of advance tax as per section 234B.

In column 7(c), please enter the amount of interest chargeable for defer mentin payment of advance tax as per section 234C.

In column 7(d),please enter the amount of fee payable for default in furnishing the return of income as per section234F.

The fee payable is Rs. 5,000/ Rs.10,000as the case may be, if the return is filed after the due date.

However, in case the total income does not exceed Rs.5 lakh, the fee payable for default in furnishing the return of income u/s 234F shall not exceed Rs.1,000/-.

In column 7(e), please enter the aggregate amount of interest and fee payable, as computed in the above columns.

8 Aggregate liability (6+ 7e) In this column, please enter the aggregate amount of tax,interest and fee payable for the year.
9 Taxes Paid In this column,please enter the total amounts of advance tax, TDS, TCS and self-assessment tax for which credit is being claimed in this year.
10 Amount payable In case the aggregate amount payable [item 8] is higher than the taxes paid for the year [item 9e], please compute the net amount payable after claiming credit of taxes paid.
11 Refund In case the taxes paid for the year[item9e]is higher than the aggregate amount payable [item 8], please compute the net amount refundable.
12 Net tax payable on 115TD income including interest u/s 115TE (S. No. 12 of Schedule 115TD) In this item, please enter the Net tax payable on 115TD income including interest u/s 115TE.

This is an auto-populated field figure taken from S. No. 12 of Schedule 115TD.

13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No) Select Yes orNo 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 used for digital payments/receipts.

Please indicate the account 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.

If non-resident is claiming refund with no bank account in India, please tick ‘No’ for the question ‘do you have a bank account in Indi a’

IFS Code of the bank (SWIFT code in case of foreign bank) Please enter the IFS Code of the Bank (11 digits)orSWIFTcodeincaseofforeignbank account.
Name of the Bank Please enter name of the Bank
Account Number Please enter account number of the Bank
  Country of Location In case of non-resident, please provide country of location of bank
  IBAN In case of non-resident, please provide IBAN
14 Do you at any time during the previous year,-

(i)hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or

(ii) have signing authority in any account located outside India; or

(vii) have income from any source outside India?

In case you are a resident in India, and you are a legal or beneficial owner or a beneficiary of any foreign asset or a foreign account, or you have signing authority in any foreign account,or you have income from any foreign source and if you have held the foreign assets etc. at any time during the“previous year”(in India)as also at any time during the“relevant accounting period” (in the foreign tax jurisdiction), please tick ‘Yes’ in this column.

Please ensure to furnish details of such
foreign assets or foreign accounts etc. in Schedule FA.

Else tick ‘No’.

Item No.15 – Tax payments

Part –A Details of payments of Advance Tax and SelfAssessment Tax

Please enter the relevant details of payment of advance tax or self-assessment tax.
Column
No.
Field Name Instruction
2 BSR Code Please enter the seven digit BSR code of Bank at which tax was deposited.
3 Date of Deposit Please enterd ate on which tax was deposited in DD/MM/YYYY format.
4 Serial Number of Challan Please enter the Serial Number of Challan.
5 Amount Please enter the tax amount deposited.

PartB Details of Tax Deducted at Source on income

Pleaseentertherelevantdetailsoftaxesdeductedatsourceonincomeotherthansalary as appearing in Form 16A or Form 16B or Form16 Cissued by the tax deductor
Column
No.
Field Name
Instruction
2
TDS credit relating to self /otherperson [Other personas per Rule 37BA(2)]
Please specify in this column whether the TDS for which credit is being claimed was deducted in the hands of self or in the hands of other person. Please choose applicable option from the drop down list.
3
PAN/ Aadhaar No. of other person (If TDS credit related to other person)
In case TDS credit relates to other person [as specified in column (2)], please
enter PAN/Aadhaar No. of the other person.
4
TAN of theDeductor/ PAN/ Aadhaar No.of Tenant/Buyer
Please enter the TAN of the Deductor. In case tax has been deducted at source by the tenant or buyer of immovable property,please provide the PAN/Aadhaar No. of the tenant or the buyer.
5 & 6
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 5 and column 6 respectively. Note: Details of unclaimed TDS brought forward (col 5&6),TDS deducted in own hands(col.7), TDS deducted in the hands of any other person as per rule 37BA(2)(if applicable)(col 8)should be reported in different rows.
7 & 8
TDS of the current financial year (TDS deducted during the FY 2020-21)
Please enter the amount of total tax deducted at source for the current financial year i.e. FY 2020-21.
Please provide break-up of TDS deducted in this year in own hands and in hands of any other person as per rule 37BA(2).
9 & 10
TDS credit being claimed this year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N)
Please enter the amount of TDS deducted for which are ditis being claimed in this year.Please ensure that the corresponding receipt has also been offered in this year in the relevant head.
Please provide break-up of TDS credit being claimed in this year in own hands and in hands of any other person as per rule 37BA(2).
11 & 12
Corresponding receipt /Withdrawal offered
Please enter the details of corresponding receipt offered, in respect of which TDS credit is being claimed, in this year.
Please enter the gross amount of income and head of income under which incomeisofferedin column 11 and column 12respectively.
Where TDS is deducted by the payer incurrent year, but corresponding income is to be offered in future years, then no TDS credit should be claimed under the column“in own hands”for the current year.
13
TDS credit being carried forward
Please enter the amount of remaining TDS credit which is being carried forward to subsequent years.

PartC – Details of Tax Collected at Source (TCS)

Please enter the relevant details of taxes collected at source during the year as appearing in Form 27D issued by the collector.
Column
No.
Field Name Instruction
 

2

Tax deduction and Tax Collection Account Number of the Collector Please enter the TAN of the Collector.
 

3

Name of the Collector Please enter the name of the Collector.
4

& 5

Unclaimed TCS brought forward(b/f) Please enter details of TCS brought forward for which no credit has been claimed in earlier years.

Enter the financial year in which TCS was collected and amount of TCS in column 4 and column 5 respectively. Note: Details of unclaimed TCS brought forward (col4&5)and TCS of the current financial year (col. 6) should be reported in different rows.

 

6

TCS of the current
financial year
Please enter the amount of Tax collected at source for the current financial year i.e. FY 2020-21.
 

7

Amount out of (5) or (6) being claimed this year (onlyif corresponding income is being offered for tax this year) 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 of income.
 

8

Amount out of (5) or (6) being carried forward Please enter the amount of remaining TCS 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.

In the case of a company, the return of income can be verified by the Managing Director. In case the Managing Director is not able to verify there turn for any unavoidable reason,or there is no Managing Director,there turn can be verified by any other Director of the company.

In the case of a local authority,there turn of income can be verified by the Principal Officer.

In the case of a political party, the return of income can be verified by the Chief Executive Officer of such party, whether known as Secretary or any other designation.

In the case of any other association, the return of income can be verified by any member of the association or the Principal Officer thereof.

In the case of any other person,there turn of income can be verified by that person or by some person competent to act on his behalf.

Before signing the 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 not that making a false statement in here turn or in the accompanying schedules is liable for prosecution under section 277 of the Income-tax Act,1961.

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BUSINESS CODES FOR ITR FORMS FOR A.Y 2020-21

Sector Sub-Sector Code
AGRICULTURE,
ANIMAL HUSBANDRY &
FORESTRY
Growing and manufacturing of tea 01001
Growing and manufacturing of coffee 01002
Growing and manufacturing of rubber 01003
Market gardening and horticulture specialties 01004
Raising of silk worms and production of silk 01005
Raising of bees and production of honey 01006
Raising of poultry and production of eggs 01007
Rearing of sheep and production of wool 01008
Rearing of animals and production of animal products 01009
Agricultural and animal husbandry services 01010
Soil conservation, soil testing and soil desalinationservices 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 activityn.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
Gatheringofmarinematerialssuchasnatural pearls, sponges, coraletc. 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
Extractionofcrudepetroleumandnaturalgas 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
Manufactureofothernon-alcoholicbeverages 04022
Manufacture of tobacco products 04023
Manufacture of textiles (other than by handloom) 04024
Manufacture of textiles using handlooms (khadi) 04025
Manufactureofcarpet, rugs, blankets,s hawls etc. (other than byhand) 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 recordedmedia 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
Manufactureofliftingandhandlingequipment 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, 04070
quarrying and constructions
Manufacture of machinery for processing of food andbeverages 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 computingmachinery 04076
Manufacture of electrical machinery and apparatus 04077
Manufacture of Radio, Television, communication equipment andapparatus 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,collectionanddistributionof electricity 05001
Manufacture and distribution of gas 05002
Collection,purificationanddistributionof water 05003
Other essential commodity service n.e.c 05004
CONSTRUCTION Site preparation works 06001
Building of complete constructions or parts- 06002
civil contractors
Building installation 06003
Building completion 06004
Constructionandmaintenanceofroads,rails, bridges,tunnels,ports,harbour,runwaysetc. 06005
Constructionandmaintenanceofpower plants 06006
Construction and maintenance of industrial plants 06007
Construction and maintenance of power transmissionandtelecommunicationlines 06008
Construction of water ways and water reservoirs 06009
Other construction activity n.e.c. 06010
REAL ESTATE AND
RENTING SERVICES
Purchase,saleandlettingofleasedbuildings (residential andnon-residential) 07001
Operatingofrealestateofself-owned buildings (residential and non-residential) 07002
Developingandsub-dividingrealestateinto lots 07003
Realestateactivitiesonafeeorcontract 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
Rentingofagriculturalmachineryand equipment 08004
Rentingofconstructionandcivilengineering machinery 08005
Renting of office machinery and equipment 08006
Rentingofothermachineryandequipment n.e.c. 08007
Rentingofpersonalandhouseholdgoods 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
Saleofmotorpartsandaccessories-
wholesale andretail
09003
Retail sale of automotive fuel 09004
General commission agents, commodity brokers andauctioneers 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
Wholesaleofothermachinery,equipment andsupplies 09019
Wholesaleofwaste,scrap&materialsforre- cycling 09020
Retail sale of food, beverages and tobacco in specialized stores 09021
Retailsaleofothergoodsinspecialized stores 09022
Retail sale in non-specialized stores 09023
Retailsaleoftextiles,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
Dormitoriesandhostelsateducational 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
Transportviapipelines(transportofgases, liquids, slurry and othercommodities) 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
OtherPost&Telecommunicationservices n.e.c 12006
FINANCIAL
INTERMEDIATION
SERVICES
Commercialbanks,savingbanksand discounthouses 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
Stockbrokers,sub-brokersandrelated 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
Databaseactivitiesanddistributionof electroniccontent 14004
Other IT enabled services 14005
BPO services 14006
Cyber café 14007
Maintenanceandrepairofoffice,accounting and computingmachinery 14008
Computer training and educational institutes 14009
Other computer related services n.e.c. 14010
RESEARCH AND
DEVELOPMENT
Natural sciences and engineering 15001
Social sciences and humanities 15002
OtherResearch&Developmentactivities n.e.c. 15003
PROFESSIONS Legal profession 16001
Accounting,book-keepingandauditing 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
Businessandmanagementconsultancy activities 16013
Labour recruitment and provision of personnel 16014
Investigation and security services 16015
Building-cleaningandindustrialcleaning 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
Technicalandvocationalsecondary/senior secondaryeducation 17003
Higher education 17004
Education by correspondence 17005
Coaching centres and tuitions 17006
Other education services n.e.c. 17007
HEALTH CARE
SERVICES
Generalhospitals 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,physiotherapistsorotherpara- medicalpractitioners 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
Socialworkactivitieswithaccommodation (orphanages and old agehomes) 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 organisationsn.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_01
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
Privatehouseholdsasemployersofdomesticsta ff 21007
Event Management 21008_01
Other services n.e.c. 21008
EXTRA TERRITORIAL
ORGANISATIONSAND
BODIES
Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) 22001

*n.e.c. – not elsewhere classified

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

Annexure 1

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 Upload level Rules for ITR 7 are as below:

sr Description of Rules Mapping
1 The name as entered by you in the return does not match with the name as per the PAN date base. The name mentioned in Part A General Information of Schedule Income Details does not match with the name as per the PAN data base.
2 Assessee mentioned country as India in the “Personal Information” then user should not quote mobile number less than or more than 10 digits If Assessee enters country code as “91” at the field provided “Country code” 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.
3 If assessee selects status as AOP in schedule “Personal information” then sub status field should be ‘Society Registered under Societies Registration Act‐1860 or any law corresponding to that Act’ or’ Any other AOP/BOI’ or ‘Public Charitable Trust’ If assessee selects “Status” as AOP and the “sub status” is selected as other than Society Registered under Societies Registration Act‐1860 or any law corresponding to that Act or Any other AOP/BOI or Public Charitable Trust OR No “Sub status” code is selected.
4 The date of registration in schedule “Personal information” “Details of registration or approval under the Income‐ tax Act” should be before the date of filing the return. The Date selected in ‘Date of registration or approval’ in Table “Details of registration or approval under the Income‐tax Act” in Part A ‐ General (1) is after the date of filing the return.
5 The date of registration in schedule “Personal information” “Details of registration or approval under the Income‐ tax Act” cannot be earlier than the date of formation/incorporation The date selected in ‘Date of registration or approval’ in Table “Details of registration or approval under the Income‐ tax Act” is before the date of formation/ incorporation
6 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” is selected as 12A/12AA, but “section under which the exemption is claimed” is selected other than Section 11 or Section 10(23C)(iiiab) or Section 10(23C)(iiiac) or Section 10(23C)(iiiad) or Section 10(23C)(iiiae) 12A/12AA is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 11 or Section 10(23C)(iiiab) or Section 10(23C)(iiiac) or Section 10(23C)(iiiad) or Section 10(23C)(iiiae)

7 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 11 and 12A/12AA registration details are not furnished under “Details of registration or approval under the Income‐ tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 11

AND

12A/12AA is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

8 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 10(23C)(iv), but in filing status ‘Section 10(23C)(iv)’ is not selected under “section under which the exemption is claimed “ 10(23C)(iv) is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 10(23C)(iv).

9 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 10(23C)(iv), but the approval details u/s 10(23C)(iv) is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 10(23C)(iv)

AND

10(23C)(iv) is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

10 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 10(23C)(v), but in filing status ‘Section 10(23C)(v)’ is not selected under “section under which the exemption is claimed “ 10(23C)(v) is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 10(23C)(v).

11 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 10(23C)(v), but the approval details u/s 10(23C)(v) is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 10(23C)(v)

AND

10(23C)(v) is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

12 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 10(23C)(vi), but in filing status ‘Section 10(23C)(vi)’ is not selected under “section under which the exemption is claimed “ 10(23C)(vi) is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 10(23C)(vi)

13 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 10(23C)(vi), but the approval details u/s 10(23C)(vi) is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 10(23C)(vi)

AND

10(23C)(vi) is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

14 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 10(23C)(via), but in filing status ‘Section 10(23C)(via)’ is not selected under “section under which the exemption is claimed “ 10(23C)(via) is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 10(23C)(via).

15 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 10(23C)(via), but the approval details u/s 10(23C)(via) is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 10(23C)(via)

AND

10(23C)(via) is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

16 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 10(23AAA), but in filing status ‘Section 10(23AAA)’ is not selected under “section under which the exemption is claimed “ 10(23AAA) is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 10(23AAA).

17 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 10(23AAA), but the approval details u/s 10(23AAA) is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 10(23AAA)

AND

10(23AAA) is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

18 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as 13B, but in filing status ‘Section 13B’ is not selected under “section under which the exemption is claimed “ 13B is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than Section 13B.

19 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as Section 13B, but the approval details u/s 13B is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as Section 13B

AND

13B is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

20 In Schedule Part A General under filing status ‐ “section under which the exemption is claimed ” is selected as ‘Section 10(21)’ or ‘Section 10(21) read with section 35(1)’, but the approval details u/s 35 is not furnished under “Details of registration or approval under the Income‐tax Act” In filing status under “section under which the exemption is claimed ” is selected as ‘Section 10(21) read with section 35(1)’ or ‘Section 10(21)’

AND

35 is not selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

21 In Schedule Part A General ‐”Details of registration or approval under Income Tax Act” under Column “Section under which registered or approved” is selected as Section 35, but in filing status ‘Section 10(21) read with section 35(1)’ or ‘Section 10(21)’ is not selected under “section under which the exemption is claimed “ Section 35 is selected in column “Section under which registered or approved” in Table “Details of registration or approval under the Income‐tax Act”

AND

In filing status under “section under which the exemption is claimed ” is selected OTHER than ‘Section 10(21) read with section 35(1)’ or ‘Section 10(21)’

22 The date of registration in schedule “Personal information”‐ “Details of registration or approval under any law other than Income‐tax Act” should be before the date of filing the return. The Date selected in

‘Date of registration or approval’ in Table

“Details of registration or approval under any law other than Income‐tax Act” in Part A ‐ General (1) is after the date of filing the return.

23 In schedule “Personal information”‐ “Details of registration or approval under any law other than Income‐tax Act” in column ‘date of registration or approval’ cannot be earlier than the date of formation/incorporation. The date selected in ‘Date of registration or approval’ in Table “Details of registration or approval under any law other than Income‐tax Act” is before the date of formation/incorporation
24 In Schedule Part A General ‐ Filing Status “Return furnished under section” is selected as 139(4A), and the “section under which the exemption is claimed ” is other than ‘Section 11’. Return furnished under section is 139(4A)

AND

In filing status ‐ “section under which the exemption is claimed ” is OTHER THAN ‘Section 11’

25 In Schedule Part A General ‐ Filing Status “Return furnished under section” is selected as ‘139(4B)’, but the “section under which the exemption is claimed ” is neither Section 13A or 13B. Return furnished under section is 139(4B)

AND

In filing status ‐ “section under which the exemption is claimed ” is OTHER THAN Section 13A or 13B

26 In Schedule Part A General ‐ Filing Status “Return furnished under section” is selected as 139(4C), but the “section under which the exemption is claimed ” is not any one of the Sections 10(21), 10(22B), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47), 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via). Return furnished under section is 139(4C)

AND

In filing status ‐ “section under which the exemption is claimed ” is selected OTHER THAN Section 10(21), 10(22B), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47), 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via).

27 In Schedule Part A General ‐ Filing Status “Return furnished under section” is selected as ‘139(4D)’, and “section under which the exemption is claimed ” is other than ‘Section 10(21) read with section 35(1)’. Return furnished under section is 139(4D)

AND

In filing status ‐ “section under which the exemption is claimed ” is selected OTHER THAN Section 10(21) read with section 35(1)

28 In Schedule Part A General ‐ Filing Status ‐ “Return furnished under section” is selected as ‘Others’ but the “section under which the exemption is claimed ” is not any one of the Sections 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(23C)(iiiaaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44). Return furnished under section is selected ‘Others’

AND

In filing status ‐ “section under which the exemption is claimed ” is OTHER THAN Section 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(23C)(iiiaaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB)

29 Assessee is GPU (General public utility) as referred u/s 2(15) and “Percentage of receipt from such activity vis‐à‐vis total receipts” is not furnished in Schedule Part A General‐”Other Details” [In Schedule Part A General 2 ‐Sl. No.A(i)(a)(i) “Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)?” is selected as “Yes”

AND

In Schedule Part A General 2 ‐Sl. No.A(i)(a)(ii)“ If yes, then percentage of receipt from such activity vis‐à‐vis total receipts” = ZERO/NULL/NIL]

OR

[In Schedule Part A General 2 ‐Sl. No.A(i)(b)(i) “whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)?” is selected as “Yes”

AND

[ In Schedule Part A General 2 ‐Sl. No.A(i)(b)(ii)“ If yes, then percentage of receipt from such activity vis‐à‐vis total receipts” = ZERO/NULL/NIL]

30 Assessee is GPU (General public utility) as referred u/s 2(15) and “Amount of annual aggregate receipts from such activities” is not furnished in Schedule Part A General‐ “Other Details” [In Schedule Part A General 2 ‐Sl. No.A(i)(a)(i) “Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)?” is selected as “Yes”

OR

[In Schedule Part A General 2 ‐Sl. No.A(i)(b)(i)” whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)?” is selected as “Yes”

AND

In Schedule Part A General 2‐ Sl.No.A(ii) “Amount of aggregate annual receipts from such activities” = Zero/Blank. (Note: The total of the amount fields in all the rows shall be considered) ]

31 Assessee registered u/s 12A/12AA or approved u/s 10(23C)(iv) or 10(23C)(v) having Activity run for general public utility (GPU) as referred u/s 2(15) but the summation of percentage of receipt from such activity exceeds 20%. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA or 10(23C)(iv) or 10(23C)(v)

AND

In Schedule Part B‐TI ‐ Sr. 4viii is greater than zero

AND

[In Schedule Part A General 2 ‐Sl. No.A(i)(a)(i) “whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)?” is selected as “Yes”.

OR

In Schedule Part A General 2 ‐Sl. No.A(i)(b)(i) whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)?” is selected as “Yes”]

AND

In Schedule Part A General 2, the total of [Sl. No.A(i)(a)(ii)] PLUS [Sl. No.A(i)(b)(ii)] is more than 20″.

32 The details of change in the objects/activities during the Year on the basis of which approval/registration was granted is not provided in Schedule Part A General‐”Other details”. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA

AND

In Schedule Part B‐TI ‐ Sr. 4viii is greater than zero AND In Schedule Part A General 2, Sl. No.Ci is selected as Yes

AND

Sl. No. Ciia, Slno. Ciib, Slno. Ciic is BLANK/NULL

33 The date of change of objectives entered in Sr.no. Ciia of Schedule Part A General ‐ “Other Details” is not within the previous year/ or is before the date of formation/incorporation of the trust/institution In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA

AND

In Schedule Part B‐TI ‐ Sr. 4viii is greater than zero AND In Schedule Part A General 2, Sl. No.Ci is selected as Yes

AND

[The date entered is less than ’01‐04‐ 2020′ OR greater than ’31‐03‐2021′

OR

The date entered is less than the Date of formation/ incorporation ]

34 The date of fresh registration entered in Sr.no. C(iid) of Schedule Part A General‐” Other Details” is before the date of change of objects/activities as entered in Sr.no. C(iia) or the date mentioned is after the date of filing the return. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA

AND

In Schedule Part B‐TI ‐ Sr. 4viii is greater than zero

AND

In Schedule Part A General 2, Sl. No.Ciic is selected as Yes

AND

[The date entered is less than ‘the Date of Change as entered in Sr.no. Ciia of ‘other details’ OR greater than the date of filing the return.

35 Assessee is claiming exemption u/s 11 eventhough there is a change in the objects/activities during the Year”, and the trust/institution has not applied for fresh registration and/or the fresh registration applied is not granted. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA

AND

In Schedule Part B‐TI ‐ Sr. 4viii is greater than zero

AND

In Schedule Part A General 2, Sl. No.Ci is selected as Yes

AND

[Sr.no. Ciib ‐ Whether an application for fresh registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause (ab) of sub‐section (1) of section 12A is selected as ‘No’

OR

Sr.no. Ciic ‐ Whether fresh registration has been granted under section 12AA is selected as ‘No’]

36 Assessee claiming exemption u/s 11 in Sr.no. 4viii, but has not E‐filed the Audit Report in Form 10B If in schedule B‐TI “sl. No 4(viii) > 0 and form 10B is not filed atleast one month prior to the due date

AND

In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 12A/12AA (If 12A/12AA is indicated as the Registration section based on which exemption will be claimed)

37 Assessee claiming exemption u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) in Sr.no. 4viii, but has not E‐ filed the Audit Report in Form 10BB If in schedule B‐TI “sl. No 4(viii) > 0 and form 10BB not filed atleast one month prior to the due date

AND

In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act is selected as 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) (If any of the section 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) is indicated as the Registration section based on which exemption will be claimed)

38 Details of Audit report u/s 92E is furnished in Schedule Audit Information but Form 3CEB is not filed If in Schedule Audit information at field H dropdown is selected as section 92E and form 3CEB is not filed.
39 In Schedule Audit information, the date of audit cannot be prior to the 01‐04‐2021 in Sr.no. H and Sr.no. I In Sr.no. H and I, if Date of audit OR Date of audit report OR Date of furnishing the audit report is before 01‐04‐2021

AND OR

Date of furnishing the audit report is greater than system date

40 In “Schedule I”, at column ‘Balance amount available for application’, value at total field should be eq Sum of values at fields 2‐(4‐6) is not equal to ”Balance amount available for application” of schedule I
41 In “Schedule I”, at column ‘Amount deemed to be income within meaning of sub‐section (3) of section 11’, value at total field should be equal to the sum of values at fields 7. Values at fields sl.no.7 is not equal to amount mentioned in the total field ‘Amount deemed to be income within meaning of sub‐section (3) of section 11’ in schedule I (For 2014‐15 to 2019‐20).

For AY 2020‐21, value at field ‘Amount deemed to be income within meaning of sub‐section (3) of section 11’ is not equal to the sum of 2‐5.

42 In “Schedule J”, in table ‘Details of investment/deposits made under section 11(5)’ , value at “Total” field for column “Amount of Investment” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to value mentioned in “Total” field for column “Amount of Investment” in table B ‘Details of investment/deposits made under section 11(5)’ of schedule J
43 In “Schedule J”, in table ‘Details of investment/deposits made under section 11(5)’ , value at “Total” field for column “Maturity amount” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Maturity amount”in table B” Details of investment/deposits made under section 11(5)’ of schedule J
44 In “Schedule J”, in table C, value at “Total” field for column “Nominal value of the investment” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in”Total” field for column “Nominal value of the investment” in table C of Schedule J
45 In “Schedule J”, in table C, value at “Total” field for column “Income from the investment” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Income from the investment” in table C of Schedule J
46 In “Schedule J”, in table D, value at “Total” field for column “Nominal value of the investment” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Nominal value of the investment” in table D of Schedule J
47 In “Schedule J”, in table E, value at “Total” field for column “Value of contribution/donation” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Value of contribution/donation” in table E of Schedule J
48 In “Schedule J”, in table E, value at “Total” field for column “Value of contribution applied towards objective” should be equal to the sum of the values entered in rows added Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Value of contribution applied towards objective” in table E of Schedule J
49 In “Schedule J”, in table E, value at “Total” field for column “Amount out of (3) invested in modes prescribed under section 11(5)” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Amount out of (3) invested in modes prescribed under section 11(5)” in table E of Schedule J
50 In “Schedule J”, in table E, value at “Total” field for column “Balance to be treated as income under section 11(3)” should be equal to the sum of the values entered in rows added. Sum of values entered in rows added is not equal to amount mentioned in “Total” field for column “Balance to be treated as income under section 11(3)” in table E of Schedule J
51 Sch LA to be filled if “section under which exemption is claimed” is mentioned as 13A in Part A General. In filing Status, section under which exemption claimed is selected as Section 13A

AND

Sr.no. 1,2a,3*,4,5 is NULL or BLANK or ZERO

* ‐ For sr.no. 3 ‐ The question “Whether the accounts have been audited” should not be Null or blank.

52 Sch LA to be filled only by Political party claiming exemption u/s 13A In filing Status, section under which exemption claimed is selected OTHER THAN Section 13A AND Any one of the field Sr.no. 1,2a,3,4,5,6 is filled
53 Exemption u/s 13A is not allowed, if political party does not maintain books of accounts and other documents. In filing Status, section under which exemption claimed is selected as Section 13A

AND

In Schedule LA, Sr. no. 1 is selected as No

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

54 Exemption u/s 13A is not allowed, if political party does not maintain record of Voluntary contribution other than electoral bond in excess of Rs. 20000 In filing Status, section under which exemption claimed is selected as Section 13A

AND

IF in Schedule LA, Sr. no. 2a is selected as Yes

And

In Sr.no. 2b is selected as No

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

55 Exemption u/s 13A is not allowed, if the accounts of the political party are not audited by an accountant. In filing Status, section under which exemption claimed is selected as Section 13A

AND

IF in Schedule LA, Sr. no. 3 is selected as No

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

56 Exemption u/s 13A is not allowed, if political party has received any donation exceeding Rs 2000 otherwise than by an account payee cheque /bank draft/ electronic clearing system/electoral bond In filing Status, section under which exemption claimed is selected as Section 13A

AND

IF in Schedule LA, Sr. no. 4 is selected as Yes

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

57 Exemption u/s 13A is not allowed, if political party has not submitted the report under sub‐section (3) of section 29C of the Representation of the People Act, 1951 In filing Status, section under which exemption claimed is selected as Section 13A

AND

IF in Schedule LA, Sr. no. 5 is selected as No

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

58 In Schedule LA, the date of furnishing the audit report and date of audit report in Sr.no. 3a and Sr.no. 3g cannot be before the end of the previous year In filing Status, section under which exemption claimed is selected as Section 13A

AND

In Schedule LA ‐ Sr.no. 3a and 3g , the Date of furnishing the audit report OR Date of audit report is before 01‐04‐2021

AND OR

the

Date of furnishing the audit report OR Date of audit report is after system date.

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

59 Assessee is claiming exemption u/s 13A, but the return is filed after due date In filing Status, section under which exemption claimed is selected as Section 13A

AND

In schedulePart B‐TI, Sr.no. 12a is greater than zero

AND

Return filed after due date.

60 Sch ET to be filled if “section under which exemption is claimed” is mentioned as 13B in Part A General. In filing Status, section under which exemption claimed is selected as Section 13B

AND

Sr.no. 1,2,3,4,5,6ii is NULL or Blank or ZERO

61 Sch ET to be filled only by Electoral Trust claiming exemption u/s 13B In filing Status, section under which exemption claimed is selected OTHER THAN Section 13B

AND

Any one of the field Sr.no. 1,2,3,4,5,6ii is filled

62 Exemption u/s 13B is not allowed, if electoral trust does not maintain books of accounts and other documents. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET, if Sr. no. 1 is selected as No

AND

Sr.no. 12b of Schedule B‐TI >0

63 Exemption u/s 13B is not allowed, if electoral trust does not maintain record of each voluntary contribution received. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET, if Sr. no. 2 is selected as No AND

Sr.no. 12b of Schedule B‐TI >0

64 Exemption u/s 13B is not allowed, if electoral trust does not maintain record of political party to whom the sums were distributed. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET, if Sr. no. 3 is selected as No

AND

Sr.no. 12b of Schedule B‐TI >0

65 Exemption u/s 13B is not allowed, if electoral trust has not got its accounts audited. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET, if Sr. no. 4 is selected as No

AND

Sr.no. 12b of Schedule B‐TI >0

66 Exemption u/s 13B is not allowed, if electoral trust has not furnished a copy of list of contributors and list of political parties to whom sums were distributed to the Commissioner of Income‐tax or Director of Income‐tax. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET, if Sr. no. 5 is selected as No AND Sr.no. 12b of Schedule B‐TI >0

67 In Schedule ET, the date of audit cannot be prior to the 01‐04‐2021 in Sr.no. 4b In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET ‐ Sr.no. 4b, the date of audit report in Form No.10BC is before 01‐ 04‐2021

AND OR

the date of audit report in Form No.10BC is after the system date. AND

Sr.no. 12b of Schedule B‐TI >0

68 In Part A General ‐Filling status “section under which the exemption is claimed” is selected as Section 13B and Voluntary contributions mentioned in Sr.no. 6ii of Schedule ET is not equal to Sr. no. C of Sch VC In filing status under “section under which the exemption is claimed is selected as Section 13B

AND

Sr.no. 6ii of Schedule ET is NOT EQUAL TO Sr. no. C of Sch VC

69 In schedule ET, the Total mentioned in Sr.no. 6iii is not consistent with the sum of Sr.no. 6i+ 6ii. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET ‐ Sr.no. 6iii is not equal to sum of Sr.no. 6i+ 6ii

70 Exemption u/s 13B is allowed if electoral trust has distributed atleast 95% of its total contributions received in the year along with the surplus brought forward from the earlier year to eligible political parties. Sr.no. 12b of Schedule B‐TI >0

AND

In Schedule ET, Sr.no. 6iv < 95% of Sr.no. 6iii

71 Amount spent on administrative and management functions of the Trust cannot exceed 5% of total contributions and is restricted to Rs.5 Lakh in the first year of incorporation or Rs. 3 Lakh in the subequest years For the first year of incorporation [i.e Date of incorporation is between ‘1‐April 2020′ and ’31st March 2021’] In schedule ET, Sr.no. 6v is greater than (5% of 6ii) OR Rs. 5Lakh)

For any other prior years (i.e Date of incorporation < ‘1‐April 2020’ ) In Schedule ET, Sr. no. 6v is greater than (5% of 6ii) OR Rs 3 Lakh)

72 In schedule ET, the Total mentioned in Sr.no. 6vi is not consistent with the sum of Sr.no. 6iv+ 6v. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET ‐ Sr.no. 6vi is not equal to sum of Sr.no. 6iv+ 6v

73 In Schedule Part ET, “Total amount eligible for exemption under section 13B” cannot exceed Sr.no. 6ii of Schedule ET. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET ‐ Sr.no. 6vii is greater than Sr.no. 6ii

74 In schedule ET, the Total mentioned in Sr.no. 6viii is not consistent with the difference of Sr.no. 6iii ‐ 6vi. In filing Status, section under which exemption claimed is selected as Section 13B

AND

In Schedule ET ‐ Sr.no. 6viii is not equal to difference of Sr.no. 6iii ‐ 6vi

75 In “Schedule VC”, value at field ‘Total : A(iie)’ should be equal to the sum of values at A(iia to iid) Sum of values at A(iia to iid)) is not equal to amount mentioned in the field ‘Total : A(iie) of schedule VC
76 In “Schedule VC”, value at field ‘Voluntary contribution local : A(iii)’ should be equal to the sum of values at Ai + Aiie. Sum of values at Ai + Aiie is not equal to amount mentioned in the field “‘Voluntary contribution local : A(iii)” of schedule VC
77 In “Schedule VC”, value at field “Foreign contribution” B(iii) should be equal to the sum of values at Bi + Bii. Sum of values at Bi + Bii is not equal to amount mentioned in the field “Foreign contribution” B(iii) of schedule VC
78 In “Schedule VC”, value at field “Total Contributions” C should be equal to the sum of values at Aiii + Biii. Sum of values at Aiii + Biii is not equal to amount mentioned in the field “Total Contributions” C of schedule VC
79 In “Schedule VC”, value at field “Di” ‐ “Aggregate of such anonymous donations received” is greater than value at field “C” ‐”Total Contributions”. Sr.no. Di of Schedule VC > Sr.no. C of Schedule VC
80 In “Schedule VC”, value at field “Anonymous donations chargeable u/s 115BBC @ 30% (i – ii)” Diii should be equal to the sum of values at Di ‐ Dii. Difference of values at Di ‐ Dii is not equal to amount mentioned in the field “Anonymous donations chargeable u/s 115BBC @ 30% (i – ii)” of schedule VC
81 In “Schedule AI”, value at field “Total (9a+ 9b+ 9c+ 9d)” of point ‘9’ should be equal to the sum of values at (9a+ 9b+ 9c+ 9d) Sum of values at (9a+ 9b+ 9c+ 9d) is not equal to amount mentioned in the field “Total (9a+ 9b+ 9c+ 9d)” of point ‘9’ of schedule AI
82 In “Schedule AI”, value at field “Total” of point ’10’ should be equal to the sum of values at (1+ 2+ 3+ 4+ 5+ 6+ 7+ 8+ Total Field of 9) Sum of values at (1+ 2+ 3+ 4+ 5+ 6+ 7+ 8+ Total Field of 9) is not equal to amount mentioned in the field “Total” of point ’10’ of schedule AI
83 In “Schedule ER”, value at field “Total (15a + 15b + 15c + 15d)” of point ’15 Other Expenses’ should be equal to the sum of values at (15a + 15b + 15c + 15d) Sum of values at (15a + 15b + 15c + 15d) is not equal to amount mentioned in the field Total (15a + 15b + 15c + 15d)” of point ’15 Other Expenses’ of schedule ER
84 In “Schedule ER”, value at field “Total (sum of A1 to A15)” of point 16 should be equal to the sum of values of (A1+ A2+ A3+ A4+ A5+ A6+ A7+ A8+ A9+ A10+ A 11+ A12+ A13+ A14+ A15) Sum of values of (A1+ A2+ A3+ A4+ A5+ A6+ A7+ A8+ A9+ A10+ A 11+ A12+ A13+ A14+ A15) is not equal to amount mentioned in the field “Total (sum of A1 to A15)” of point 16 in schedule ER
85 In “Schedule ER”, value at field “Total (B1 to B9)” of point B10 should be equal to the sum of values of (B1+ B2+ B3+ B4+ B5

+ B6+ B7+ B8+ B9)

Sum of values of (B1+ B2+ B3+ B4+ B5+ B6+ B7+ B8+ B9) is not equal to the field “Total (B1 to B9)” of point B10 in schedule ER
86 In “Schedule ER”, value at field “Disallowable expenditure (C1+ C2+ C3+ C4)” of point C should be equal to the sum of values of (C1+ C2+ C3+ C4) Sum of values of (C1+ C2+ C3+ C4) is not equal to amount mentioned in the field point C Disallowable expenditure (C1+ C2+ C3+ C4)” of schedule ER
87 In “Schedule ER”, value at field “Total Revenue expenditure incurred during the year (A16+ B10+ C)” of point D should be equal to the sum of values of (A16+ B10+ C) Sum of values of (A16+ B10+ C) is not equal to amount mentioned in the field “Total Revenue expenditure incurred during the year (A16+ B10+ C)” of point D in schedule ER
88 In “Schedule ER”, value at field “Total Amount applied during the previous year – Revenue Account [A16 + B10 ‐ E2 ‐ E3 ‐ E4 ‐ E5]” of point F should be equal to the sum of values of [A16 + B10 ‐ E2 ‐ E3 ‐ E4 ‐ E5] Sum of values of [A16 + B10 ‐ E2 ‐ E3 ‐ E4 ‐ E5] is not equal to amount mentioned in the field “Total Amount applied during the previous year – Revenue Account [A16 + B10 ‐ E2 ‐ E3 ‐ E4 ‐ E5]” of point F in schedule ER.

Consider zero if [A16 + B10 ‐ E2 ‐ E3 ‐ E4 ‐ E5] is negative.

89 In “Schedule EC”, value at “Total expenses” field at point 4 should be equal to the sum of the values entered in number of rows added. Sum of the values entered in number of rows added is not equal to amount mentioned in the field “Total expenses” field at point 4 of schedule EC
90 In “Schedule EC”, value at field “Total capital expenses (1+ 2+ 3+ 4)” of point 5 should be equal to the sum of values of (1+ 2+ 3+ 4) Sum of values mentioned in sr no. (1+ 2+ 3+ 4) is not equal to amount mentioned in the field Total capital expenses (1+ 2+ 3+ 4)” mentioned in point 5 of Schedule EC
91 Exemption u/s 11(1A) is allowed to the extent of net consideration entered in Schedule AI Sr.no. 3 of Schedule EC > Sr.no. 8 of Schedule AI
92 In “Schedule EC”, value at field “Total Amount applied during the previous year – Capital Account [5 – A2 ‐ A3 ‐ A4 ‐ A5]” of point B should be equal to the sum of values of [5 – A2 ‐ A3 ‐ A4 ‐ A5] Sum of values mentioned in sr no. [5 – A2 ‐ A3 ‐ A4 ‐ A5] is not equal to amount mentioned in the field ‘Total Amount applied during the previous year – Capital Account [5 – A2 ‐ A3 ‐ A4 ‐ A5]” mentioned in point B of Schedule EC

Consider Zero if the [5 – A2 ‐ A3 ‐ A4 ‐ A5] is negative.

93 The sources of fund entered in Schedule ER are not from the previous year, due to which exemption is not allowed. (Amount applied from deemed application, 15% accumulation of earlier years, borrowed fund or others) In Schedule ER, A16+ B10 <= E2+ E3+ E4+ E5
94 In “Schedule HP” 1(d) “total” should be equal to 1b + 1c Sum of 1b+ 1c is not equal to amount mentioned in the field 1(d) of schedule HP
95 In “Schedule HP” Annual Value of 1(e) should be equal to the sum of (1a – 1d) Sum of (1a‐1d) is not equal to 1e
96 In schedule HP Standard deduction allowed on House property should be equal to 30% of Annual value. If in Schedule HP, Sl.no 1f is more than 30% of Sl.no 1e.

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

97 In “Schedule HP”, value at field 1(h) “total” should be equal to the sum of (1f+ 1g) Sum of (1f+ 1g) is not equal to amount mentioned in the field1(h) “total” in schedule HP
98 8 In “Schedule HP” in 1(j) of “Income form House Property” should be equal to (1e– 1h+ 1i) Sum of (1e–1h+ 1i) is not equal to amount mentioned in the field 1(j) of “Income form House Property” of schedule HP
99 In Schedule HP, Sr.no 4 should be equal to sum of Sr.no 1j+ 2j+ 3 If the value at field 4 is NOT Equal to Sum of SI no. 1j+ 2j+ …+ 3
100 Gross rent received/ receivable/ letable value is zero or null and assessee is claiming municipal tax If in Schedule HP, Sl.no 1c is more than zero and Sl.no 1a is equal to zero .
101 Type of property is letout or deemed let out and Gross rent received/ receivable/ lettable value is zero or null If “Type of House Property” is “Deemed Let out” or “Let Out”

and

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

102 In Schedule HP, Sl.no 3 Pass through income is not equal to the amount of HP income mentioned in Schedule PTI In Filing status‐ section under which exemptions is claimed as 10(23A) or 13B or 13A

AND

In Schedule HP Sl. No. 3 is not equal to the sum of Sl. No.1(i) of Sch PTI against all the Names of business trust / investment fund

103 First three alphabets should be as per list TAN codes on field TAN All fields where TAN is filled by taxpayer
104 In schedule CG, Sl. No. A1 biv should be equal to sum of A1(bi+ bii+ biii) If in Sch CG A1(biv) is not equal to Sum of A1(bi+ bii+ biii)
105 In schedule CG, Sl. No. A1c ‐’Balance (1a – biv)’ should be equal to difference of A1(1a – biv) In Sch CG A1c is not equal to difference of A1(1a – biv)
106 In schedule CG, Sl. No. A1e of STCG Total should be equal to sum of A1(1c + 1d) In Sch CG A1e is not equal to sum of A1(1c + 1d)
107 In schedule CG, the value entered in Sl. No. A(2a)(i)(c) should be higher of Sl.no. A(2a)(i)(a) and A(2a)(i)(b) The amount entered In Sch CG A(2a)(i)(c) is not higher of Sl.no. A(2a)(i)(a) and A(2a)(i)(b)
108 In schedule CG, Sl. No. A(2a)(iii) should be equal to sum of (ic + ii) In Sch CG A(2a)(iii) is not equal to sum of (ic + ii)
109 In schedule CG, Sl. No. A2 biv should be equal to sum of A2(bi+ bii+ biii) If in Sch CG A2(biv) is not equal to Sum of A2(bi+ bii+ biii)
110 In schedule CG, Sl. No. A2c of STCG Balance should be equal to (2aiii‐biv) If in Sch CG A2c is not equal to (2aiii‐biv)
111 In Schedule CG Sl.no. A2e of STCG should be the sum of (2c+ 2d) If in Sch CG A2e is not equal to (2c+ 2d)
112 In “Schedule CG” value at field ‘A4’ “Pass Through Income/Loss in the nature of Short Term Capital Gain” should be equal to (A4a+ A4b) IF sum of amounts mentioned at (A4a+ A4b) is not equal to amount mentioned in the field”‘A4’ “Pass Through Income/Loss in the nature of Short Term Capital Gain in schedule CG
113 In “Schedule CG” value at field ‘A5’ “Total short term capital gain” should be equal to the sum of (A1e + A2e + A3 + A4) If sum of (A1e + A2e + A3 + A4 ) is not equal to amount mentioned in the field A5′ “Total short term capital gain in schedule CG
114 In schedule CG, the value entered in Sl. No. B1(ai)(c) should be higher of Sl.no. B1(ai)(a) and B1(ai)(b) The amount entered In Sch CG B1(ai)(c) is not higher of Sl.no. B1(ai)(a) andB1(ai)(b)
115 In “Schedule CG” value at field ‘B1(aiii)’ “Total” should be equal to the sum of (ic+ ii) If sum of amount mentioned at (ic+ ii) is not equal to amount mentioned in the field ‘B1(aiii)’ “Total in schedule CG
116 In “Schedule CG” value at field ‘B1(biv)’ “Total” should be equal to the sum of B1(bi+ bii+ biii) If sum of amount mentioned at B1(bi+ bii+ biii) is not equal to amount mentioned in the field ‘B1(biv)’ in schedule CG
117 In “Schedule CG” value at field ‘B1(c)’ “Balance” should be equal to the sum of (1aiii ‐ 1biv) If sum of amount mentioned at B1(1aiii ‐ 1biv) is not equal to amount mentioned in the field ‘B1(c)’ in schedule CG
118 In “Schedule CG” value at field ‘B1(d)’ “Long‐term capital gains where proviso under section 112(1) is not applicable” should be equal to the field (1c) Amount mentioned in field (1c) is not equal to amount mentioned in the field ‘B1(d)’ “Long‐term capital gains where proviso under section 112(1) is not applicable” of schedule CG
119 In “Schedule CG” value at field ‘B2(biv)’ “Total” should be equal to the sum of B2(bi+ bii+ biii) If sum of amount mentioned at B2(bi+ bii+ biii) is not equal to amount mentioned in the field ‘B2(biv)’ in schedule CG
120 In “Schedule CG” value at field ‘B2(c)’ “Balance” should be equal to the sum of (2a ‐ biv) If sum of amount mentioned at B2(2a ‐ biv) is not equal to amount mentioned in the field ‘B2(c)’ in schedule CG
121 In “Schedule CG” value at field ‘B2(d)’ “Long‐term capital gains where proviso under section 112(1)/112A is applicable” should be equal to the field (2c) Amount mentioned in field (2c) is not equal to amount mentioned in the field ‘B2(d)’ “Long‐term capital gains where proviso under section 112(1)/112A is applicable of schedule CG
122 In “Schedule CG” value at field ‘B3’ “Pass Through Income/Loss in the nature of Long Term Capital Gain” should be equal to the sum of (B3a + B3b) Sum of (B3a + B3b) is not equal to amount mentioned in field ‘B3’ “Pass Through Income/Loss in the nature of Long Term Capital Gain” of schedule CG
123 In “Schedule CG” value at field ‘B4’ “Total long term capital gain” should be equal to the sum of (B1d + B2d + B3) Sum of amounts mentioned in (B1d + B2d + B3) is not equal to amount mentioned in the field ‘B4’ “Total long term capital gain” of schedule CG
124 In Schedule CG, Full Value of Consideration (sr no A1a) is zero but expenses u/s 48 (sr no A1b(iv) are claimed If In Schedule CG, Full Value of Consideration (sr no A1a) is zero and expenses (sr no A1b(iv) are more than zero
125 In Schedule CG, Full Value of Consideration (sr no A2aiii) is zero but expenses u/s 48 (sr no A2b(iv) are claimed If In Schedule CG, Full Value of Consideration (sr no A2aiii) is zero and expenses (sr no A2b(iv) are more than zero
126 In Schedule CG, Full Value of Consideration (sr no B1aiii) is zero but expenses u/s 48 (sr no B1b(iv) are claimed If In Schedule CG, Full Value of Consideration (sr no B1aiii) is zero and expenses(sr no B1b(iv) are more than zero
127 In Schedule CG, Full Value of Consideration (sr no B2a) is zero but expenses u/s 48 (sr no B2b(iv) are claimed If In Schedule CG, Full Value of Consideration (sr no B2a) is zero and expenses(sr no B2b(iv) are more than zero
128 In “Schedule OS” in (1) of Gross income chargeable to tax at normal applicable rates should be equal to the sum of (1a+ 1b+ 1c+ 1d + 1e) Sum of (1a+ 1b+ 1c+ 1d + 1e) is not equal to amount mentioned in the field (1) of Gross income chargeable to tax at normal applicable rates of schedule OS
129 In “Schedule OS” in the Interest Gross income should be equal to the sum of (From Savings Bank+ From Deposits (Bank/ Post Office/ Co‐operative)+ From Income‐ tax Refund+ In the nature of Pass through income/Loss+ Others) Sum of (From Savings Bank+ From Deposits (Bank/ Post Office/ Co‐ operative)+ From Income‐tax Refund+ In the nature of Pass through income/Loss+ Others) is not equal to amount mentioned in the field Interest Gross income of schedule OS
130 In “Schedule OS” in value at field 1(d) should be equal to sum of (di + dii + diii + div + dv) Sum of amounts mentioned at (di + dii + diii + div + dv) is not equal to amount mentioned in the field 1(d) of schedule OS
131 In “Schedule OS”, “Any other income” total should be equal to the sum of individual value entered Sum of individual value is not equal to amount entered in the field “Any other income” of schedule OS
132 In “Schedule OS” Sr.no. 2 should be equal to (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1) Sum of amounts mentioned at (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1) is not equal to amount mentioned in the field 2 of schedule OS
133 In “Schedule OS” Income chargeable u/s 115BBE is should be equal to the sum of (Cash credits u/s 68 + Unexplained investments u/s 69+ Unexplained money etc. u/s 69A+ Undisclosed investments etc. u/s 69B+ Unexplained expenditure etc. u/s 69C+ Amount borrowed or repaid on hundi u/s 69D) Sum of (Cash credits u/s 68 + Unexplained investments u/s 69+ Unexplained money etc. u/s 69A+ Undisclosed investments etc. u/s 69B+ Unexplained expenditure etc. u/s 69C+ Amount borrowed or repaid on hundi u/s 69D) is not equal to amount mentioned in the field” Income chargeable u/s 115BBE” of schedule OS
134 In “Schedule OS” amount of “Any other income chargeable at special rate” in Sr.no. 2c should be equal to the sum of individual values entered in amount col. Sum of individual values entered in amount column is not equal to amount mentioned in the field “Any other income chargeable at special rate”‐Sr.no. 2c of schedule OS
135 In “Schedule OS” amount of “Pass through income in the nature of income from other sources chargeable at special rates” in Sr.no. 2d should be equal to the sum of individual values entered in amount col. Sum of individual values entered in amount column is not equal to amount mentioned in “Pass through income in the nature of income from other sources chargeable at special rates”‐Sr.no. 2d of schedule OS
136 In “Schedule OS” Sr.no. 2(e) should be equal to the sum of amount entered in col 2 “Amount of income” Sum of amount entered in col 2 “amount of income” is not equal to amount mentioned in the field 2(e) of schedule OS
137 In “Schedule OS” in 2e “Applicable rate” at col 10 should be lower of col Rate as per Treaty or Rate as per I.T. Act If rate mentioned in the field 2e “Applicable rate” at col 10 of schedule OS is higher of col Rate as per Treaty (Col 6) or Rate as per I.T. Act (Col 9)
138 In “Schedule OS” 3d should be equal to 3a+ 3b+ 3c Sum of amounts mentioned at 3a+ 3b+ 3c is not equal to amount mentioned in the field 3d of schedule OS
139 In “Schedule OS”, value at field “Net Income from other sources chargeable at normal applicable rates 1(after reducing income related to DTAA portion) ‐ 3 + 4 + 5” should be equal to the sum of values at (1 (excluding DTAA of point 1) ‐3+ 4+ 5 ) Sum of values at (1 (excluding DTAA of point 1) ‐3+ 4+ 5 ) is not equal to amount mentioned in the field ” Net Income from other sources chargeable at normal applicable rates 1(after reducing income related to DTAA portion) ‐ 3 + 4 + 5″ of schedule OS
140 In “Schedule OS” Sr.no. 7 Income from other sources (other than from owning and maintaining race horses) should be equal to the sum of (2 + 6) Sum of amounts mentioned at (2 + 6) is not equal to amount mentioned in the field 7 Income from other sources (other than from owning and maintaining race horses) of schedule OS
141 In “Schedule OS” Sr.no. 8(e) Balance should be equal to the sum of (Receipts ‐ Deductions under section 57 in relation to receipts at 8a only+ Amounts not deductible u/s 58+ Profits chargeable to tax u/s 59) Sum of (Receipts ‐Deductions under section 57 in relation to receipts at 8a only+ Amounts not deductible u/s 58+ Profits chargeable to tax u/s 59) is not equal to amount mentioned in the field ” 8(e) Balance of schedule OS
142 In “Schedule OS” in Sr.no. 9 “Income from other sources” should be equal to the sum of (7+ 8e) Sum of ( 7+ 8e) is not equal to amount mentioned in the field 9 “Income from other sources” of schedule OS
143 In “Schedule BP” in ‘A5(d)’ ” Total exempt income” should be equal to the sum of A5a + A5b + A5c Sum of A5a + A5b + A5c is not equal to amount mentioned in the field ‘A5(d)’ ” Total exempt income” of schedule BP
144 In “Schedule BP” in A6 “Balance” should be equal to the sum of (1 ‐ 2 ‐ 3 ‐ 4 ‐ 5d) Sum of (1 ‐ 2 ‐ 3 ‐ 4 ‐ 5d) is not equal to amount mentioned in the field A6 “Balance
145 In “Schedule BP” in A9 “Total (7 + 8)” should be equal to the sum of (7 + 8) Sum of amount mentioned in (7 + 8) is not equal to amount mentioned in the field A9 “Total (7 + 8)” of schedule BP
146 In “Schedule BP” in A10 “Adjusted profit or loss (6+ 9)” should be equal to sum of (6+ 9) Sum of (6+ 9) is not equal to amount mentioned in the field A10 “Adjusted profit or loss (6+ 9)” of schedule BP
147 In “Schedule BP” in A11 “Deemed income under section 33AB/33ABA/35ABB” should be equal to the sum of 11a + 11b + 11c Sum of 11a + 11b + 11c is not equal to amount mentioned in the field A11 “Deemed income under section 33AB/33ABA/35ABB of schedule BP
148 In “Schedule BP” in A14 “Total (10 + 11+ 12+ 13)” should be equal to sum of 10 + 11 + 12 + 13. Sum of 10 + 11 + 12 + 13 is not equal to amount mentioned in the field A14 “Total (10 + 11+ 12+ 13)” of schedule BP
149 In “Schedule BP” in A17 “Total ( 15 + 16)” should be equal to sum of 15 + 16 Sum of (15+ 16) s not equal to amount mentioned in the field A17 “Income (15 + 16)” of schedule BP
150 In “Schedule BP” in A18 “Income (14 ‐ 17)” should be equal to the sum of (14‐17) Sum of (14‐17) is not equal to amount mentioned in the field A18 “Income (14 ‐ 17) of schedule BP
151 In “Schedule BP” in A19(iv) “Total (19i to 19iii)” should be equal to the sum of (19i + 19ii + 19iii) Sum of (19i + 19ii + 19iii) is not equal to amount mentioned in the field A19(iv) “Total (19i to 19iii)” of schedule BP
152 In “Schedule BP” in A20 “Net profit or loss from business or profession other than speculative and specified business (18 + 19iv)” should be equal to sum of (18 + 19iv) Sum of amounts mentioned in (18 + 19iv) is not equal to amount mentioned in the field A20 “Net profit or loss from business or profession other than speculative and specified business (18 + 19iv)” of schedule BP
153 In “Schedule BP” in B27 “Profit or loss from speculative business (24+ 25‐26) (enter nil if loss)” should be equal to sum of (24 + 25 ‐ 26) Sum of (24 + 25 ‐ 26) is not equal to amount mentioned in the field B27 “Profit or loss from speculative business (24+ 25‐ 26) (enter nil if loss)” of schedule BP Note : If (24+ 25)>=26 then only this rule shall be applicable.
154 In “Schedule BP” in C31 “Profit or loss from specified business (28+ 29‐30)” should be equal to sum of (28+ 29‐30) Sum of (28+ 29‐30) is not equal to amount mentioned in the field C31 “Profit or loss from specified business (28+ 29‐30) of schedule BP
155 In “Schedule BP” in C33 “Profit or loss from specified business (31‐32) (enter nil if loss)” should be equal to sum of (31‐32) Sum of amount mentioned at (31‐32) is not equal to amount mentioned in the field C33 “Profit or loss from specified business (31‐32) (enter nil if loss)” of schedule BP

Note : This rule shall be applicable only if 31>=32

156 In “Schedule BP” in D34 “Income chargeable under the head ‘Profits and gains’ (A21+ B27+ C33)” should be equal to sum of (A21 + B27 + C33) Sum of (A21 + B27 + C33) is not equal to amount mentioned in the field D34 “Income chargeable under the head ‘Profits and gains’ (A21+ B27+ C33)”
157 In schedule BP, Sl.No.E is applicable for 12A/12AA regd assessee, however the same is to be filled by Assessing officer. In schedule BP, Sl.No.E35 > 0 OR Sl.no. E36 >0
158 In “Schedule CYLA”, value at field ix “Total loss set‐off” of column 2 should be equal to (ii+ iii + iv + v + vi + vii + viii ) of column 2 to the maximum of Rs.200000. Total loss set off is more than Rs. 2,00,000
159 In “Schedule CYLA, value at field ix “Total loss set‐off” of column 3 should be equal to (i+ v + vi + vii + viii ) of column 3. Sum of amount mentioned at (i+ v + vi + vii + viii ) of column 3 in the field ix “Total loss set‐off” of schedule CYLA
160 In “Schedule CYLA, value at field ix “Total loss set‐off” of column 4 should be equal to (i+ ii+ iii + iv + v + vi + viii ) of column 4. Sum of amounts mentioned at (i+ ii+ iii + iv + v + vi + viii ) of column 4 is not equal to amount mentioned in the field ix “Total loss set‐off” of column of schedule CYLA
161 In “Schedule CYLA, value at field (x) “Loss remaining after set‐off” of column 2 should be equal to “Loss to be adjusted” field of column 2 ‐ 2(ix). Difference between field (2) and 2(ix) is not equal to amount mentioned in the field 2(x) of schedule CYLA Note : This rule shall be applicable only if 2>=2(ix)
162 In “Schedule CYLA”, value at field (x) “Loss remaining after set‐off” of column 3 should be equal to “Loss to be adjusted” field of column 3 ‐ 3(ix). Difference between field (3) and 3(ix) is not equal to field 3(x) of schedule CYLA Note : This rule shall be applicable only if 3>=3(ix)
163 In “Schedule CYLA”, value at field (x) “Loss remaining after set‐off” of column 4 should be equal to “Loss to be adjusted” field of column 4 ‐ 4(ix). Difference between field (4) and 4(ix) is not equal to field 4(x) of schedule CYLA Note : This rule shall be applicable only if 4>=4(ix)
164 In “Schedule CYLA”, value at field “Loss to be set off” of column 2 should be equal to ” Sl.no.3 of Schedule HP” if there is loss under head House Property. Amount mentioned at Sl.no.3 of Schedule HP” if there is loss under head House Property and is not equal to amount mentioned in the field “Loss to be set off” of column 2 in schedule CYLA
165 In “Schedule CYLA”, value at field “Loss to be set off” of column 3 should be equal to “Sl.no.D34 of Schedule BP” if there is loss under head PGBP. Amount mentioned at Sl.no.D34 of Schedule BP” if there is loss under head PGBP and it is not equal to amount mentioned in the field “Loss to be set off” of column 3 in schedule CYLA
166 In “Schedule CYLA”, value at field “Loss to be set off” of column 4 should be equal to ” Sl.no.6 of Schedule OS” if it is loss. Amount mentioned at Sl.no.6 of Schedule OS” if it is loss and it is not equal to amount mentioned in the field “Loss to be set off” of column 4 in schedule CYLA
167 In Schedule PTI, Col. 9 should be equal to Col. 7‐8 In schedule PTI Col. 9 is not equal to ouput of Col. 7‐8
168 In Schedule PTI, Sl. No. iia Short Term should be equal to sum of ai+ aii In schedule PTI, Sl. No. iia Short Term is not equal to sum of ai+ aii
169 In Schedule PTI, Sl. No. iib Long Term should be equal to sum of bi+ bii In schedule PTI, Sl. No. iib Long Term should be equal to sum of bi+ bii
170 In Schedule PTI, Sl. No. iii Other Sources should be equal to sum of a+ b In schedule PTI, Sl. No. iii Other Sources should be equal to sum of a+ b
171 In “Schedule 115TD”, value at field ‘3’ “Net value of assets” should be equal to the value of Sl.no.1 ‐ Sl.no.2 Difference between value of Sl.no.1 ‐ Sl.no.2 is not equal to amount mentioned in the field’3′ “Net value of assets” of schedule 115TD Note : This rule shall be applicable only if Sl.no. 1 >= Sl.no.2
172 In “Schedule 115TD”, value at field ‘4(iv)’ “Total ” should be equal to sum of values at Sl.no. 4i + 4ii + 4iii Sum of amounts mentioned at Sl.no. 4i + 4ii + 4iii is not equal to amount mentioned in the field ‘4(iv)’ “Total” of schedule 115TD
173 In “Schedule 115TD” , value at field ‘6’ “Accreted income as per section 115TD ” should be equal to values at Sl.no. [3 – (4 – 5)] Difference between values at Sl.no. [3 – (4 – 5)] is not equal to amount mentioned in the field ‘6’ “Accreted income as per section 115TD of schedule 115TD
174 In “Schedule 115TD”, value at field ’12’ “Net payable/refundable ” should be equal to values at Sl.no. [10 – 11] Difference between values at Sl.no. [10 – 11] is not equal to amount mentioned in the field ’12’ “Net payable/refundable” of schedule 115TD
175 In “Schedule TR”, value at Sl.no.2 “Total Tax relief available in respect of country where DTAA is applicable” should be equal to “Total of values at column 1(d)” where section is selected as “90”/”90A” at ‘Column 1(e)’ In “Schedule TR”, value at Sl.no.2 “Total Tax relief available in respect of country where DTAA is applicable” is not equal to “Total of values at column 1(d)” where section is selected as “90”/”90A” at ‘Column 1(e)’
176 In “Schedule TR”, value at Sl.no.3 “Total Tax relief available in respect of country where DTAA is not applicable” should be equal to “Total of values at column 1(d)” where section is selected as “91” at ‘Column 1(e)’ In “Schedule TR”, value at Sl.no.3 “Total Tax relief available in respect of country where DTAA is not applicable” is not equal to “Total of values at column 1(d)” where section is selected as “91” at ‘Column 1(e)’
177 In “Schedule IT”, value at “Total” field of Column 5 “Amount” should be equal to sum of amount entered in individual rows of column 5 Sum of amount entered in individual rows of column 5 is not equal to amount mentioned in the field Total of schedule IT
178 In schedule TDS1 (Other than salary), “Unclaimed TDS brought forward and details of TDS of current FY should be provided in different rows in Sch TDS 1” If Col 6 & Col 7 of Schedule TDS1 (Other than salary) are filled in the same row.
179 In schedule TDS2 (Other than salary), “Unclaimed TDS brought forward and details of TDS of current FY should be provided in different rows in Sch TDS 2” If Col 6 & Col 7 of Schedule TDS2 (Other than salary) are filled in the same row.
180 In Schedule TDS, 15B2, Details of TDS on Income (As per 16B/ 16C furnished by Deductor), “The Amount of TDS claimed this year” is more than “Tax deducted”. If in Schedule TDS, 15B2, Details of TDS on Income (As per 16B/ 16C furnished by Deductor) Sl No “9” is more than Sl.no “7”, Sl.no “6” &tds at field 8.
181 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) , “The Amount of TDS claimed this year” is more than “Tax deducted”. If in Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) , Sl No “9” is more than Sl.no “7”, Sl.no “6” &tds at field 8.
182 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B1, Details of TDS on Income (As per 16B/16C furnished by Deductor), TDS credit relating to other person is selected but the PAN of other person is not provided In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B1, Details of TDS on Income (As per 16B/16C furnished by Deductor If TDS in Col 8 of Sch TDS is more than 0 and Col 3 is 0 or Null
183 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) or in Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor), if TDS credit relating to other person is selected then TAN of the Deductor/ PAN of Tenant/ Buyer should be filled In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) or in Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor) If TDS in Col. No.8 and / or 10 is more than zero and value at field Col. No. 4 is zero or Null
184 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor), Fin.year in which tax deducted cannot be ‘null ‘ if there is a claim of brought forward TDS In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor)If value at field ” TDS b/f” is more than zero, then value at “Fin. Year in which deducted” cannot be zero or null.
185 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor), TDS credit claimed this year in col. No. 9 cannot be more than Gross amount disclosed in col.no.11 TDS Claimed in own hands in col. no. 9 is more than Gross Amount shown in Col. No. 11 of Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by Deductor) and Schedule TDS, 15B2, Details of TDS on Income (As per 16B/16C furnished by Deductor),
186 In “Schedule TDS” in 15b(i) Total of Column 9 “Amount” Should be equal to sum of amount entered in amount column. sum of amount entered in amount column is not equal to amount mentioned in the field 15b(i) Total of Column 9 “Amount” of schedule TDS
187 In “Schedule TDS” in 15b(ii) Total of Column 9 “Amount” Should be equal to sum of amount entered in amount column. Sum of amount entered in amount column is not equal to amount mentioned in the field 15b(ii) Total of Column 9 “Amount” of schedule TDS
188 In schedule TDS (As per form 16A/16B/16C), if TDS is claimed then Corresponding Income offered ‐ “Gross Amount” and “Head of Income” is to be mandatorily filled. If in schedule “TDS (As per form 16A/16B/16C), TDS is claimed in column 9 and 10 AND in Corresponding Income offered ‐ “Gross Amount (Col 11)” OR “Head of Income(Col 12)” is not filled.
189 In Schedule TCS, “The Amount of TCS claimed this year” is more than “Tax collected”. If in Schedule TCS Sl.no “7” is more than Sl.no “5” or Sl.no “6”.
190 If Section 13A is selected in Part A‐General at field “Please specify the section under which the exemption is claimed”, then Aiie + Bii of Schedule VC should be equal to Sl. no. 1 of Part B‐TI Section is selected as 13A’ at field “Please specify the section under which the exemption is claimed” in Part A General

&

sum of Values at fields Aiie + Bii of Schedule VC is not equal to Sl. no. 1 of Part B‐TI.

191 If Section 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 13A is selected in Part A‐General at field “Please specify the section under which the exemption is claimed”, then Ai + Bi of schedule VC should be equal to Sl. no. 2 of Part B‐TI. Section is selected as ’11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 13A’ at field “Please specify the section under which the exemption is claimed” in Part A General

&

sum of Values at fields Ai + Bi of schedule VC is not equal to Sl. no. 2 of Part B‐TI.

192 Sr. No.3 ‐”Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv),10(23C)(v), 10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution” of Part BTI is not consistent with Sr. No. 10 of Schedule AI. Section is selected as ’11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) at field “Please specify the section under which the exemption is claimed” in Part A General

&

If the Value filled in Sr.No.3 of Part BTI IS NOT EQUAL to the value at Sr. No. 10 of schedule AI

193 Value in Sr. No. 3 to 6 in Part BTI to be allowed to be entered only if Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status ‐ ‘section under which exemption is claimed’ If any of the fields in Sr. No. 3, 4i to 4viii, 5i, 5ii, 5iiib, 5iv, 5v, 5vi, 6 of Part B TI > 0

And

Dropdown selected OTHER THAN 11 OR 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) under filing status ‐ section under which exemption is claimed in schedule “Part A General”

[Note: 5iiia field gets autopopulated from Schedule VC and income from 115BBC is applicable to persons under section 10(23C)(iiiad)/(iiiae), hence this field is excluded]

194 Sr. No. 4(i) of Part BTI (Amount applied during the previous year‐ Revenue Account [Excluding application from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e. not from the income of prev. year] is not consistent with Sr.no. F of Schedule ER. Section is selected as ’11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) at field “Please specify the section under which the exemption is claimed” in Part A General

&

If the Value filled in Sr.No.4i of Part BTI IS NOT EQUAL to the value at Sr. No. F of schedule ER

195 Sr. No. 4(ii) of Part BTI (Amount applied during the previous year‐ Capital Account [Excluding application from Borrowed Funds, deemed application, previous year accumulation up to 15% etc., i.e. not from income of the prev. year] is not consistent with Sr.no. B of Schedule EC Section is selected as ’11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) at field “Please specify the section under which the exemption is claimed” in Part A General

&

If the Value filled in Sr.No.4ii of Part BTI IS NOT EQUAL to the value at Sr. No. B of schedule EC

196 Deemed application as per clause (2) of Explanation to section 11(1) is claimed in the Income Tax Return but Form 9A is not filed Section under which registered or approved is selected as 12A/12AA

AND

Amount entered at Part B‐TI 4(iv) is > 0, then assessee needs to file form 9A within due date

197 In schedule Part B ‐TI, the amount mentioned in Sr.no. 4iv is inconsistent with amount mentioned in form 9A. If Sr.no. 4iv of Part B‐TI >0 &is more than “Amount” specified at in Sr.no. Aiv of form 9A

Section under which registered or approved is selected as 12A/12AA

AND

Form 9A is filed within due date

198 The trust/institution registered u/s 12A/12AA has claimed Sr. No. 4(v) of Part BTI more than 15% of Sr.no. 1+ Sr.no.3 of schedule Part‐BTI. Section under which registered or approved is selected as 12A/12AA AND

Amount entered at Part B‐TI 4(v) is greater than 15% of (Sr.no. 1 + 3 of Part B‐TI)

Note: 15%(1+ 3) should be rounded off with nearest number

199 The trust/institution is approved u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) and has claimed Sr. No. 4(v) of Part BTI more than 15% of Sr.no. 1+ Sr.no.2+ Sr.no.3 of schedule Part‐BTI. Section under which registered or approved is selected as 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via) AND Amount entered at Part B‐TI 4(v) is greater than 15% of (Sr.no. 1 + 2+ 3 of Part B‐TI).

Note: 15%(1+ 2+ 3) should be rounded off with nearest number

200 Assessee registered u/s 12A/12AA claiming exemption u/s 11(2) in the Income Tax Return but return is not filed within due date. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act 12A/12AA is selected

AND

Amount entered at Part B‐TI 4(vi) is > 0

AND

Return filed after due date

201 Assessee registered u/s 12A/12AA claiming exemption u/s 11(2) in the Income Tax Return but Form 10 is not filed within due date. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act 12A/12AA is selected

AND

Amount entered at Part B‐TI 4(vi) is > 0

AND

Return filed within due date

AND

Form 10 filed after due date

202 In schedule Part B ‐TI , the amount mentioned in Sr.no. 4vi is inconsistent with amount mentioned in form 10 (Accumulation as per 11(2)). If Sr.no. 4vi of Part B‐TI >0 &is more than “Amount” specified at in Sr.no. 1 of form 10

AND

In Part A ‐ General, the assessee is registered u/s 12A/12AA

and

Form 10 is filed within due date

203 The exemption amount entered in Sr.no. 4vi of Part B‐TI (Amount accumulated as per 11(2)) is not consistent with the amount mentioned in Sr.no. 2 ‐ “Amount accumulated in the year of accumulation” of Schedule I. In Part A‐General 1 ‐ Details of registration or approval under Income Tax Act 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 12A/12AA is selected

AND

Amount entered at Part B‐TI 4(vi) is > 0

AND

Sr.no. 4vi is not equal to Sr.no. 2 (Year of accumulation FY 2020‐21) of Schedule I.

204 Arithmetical accuracy in total in pt. 4viii ‐ “Total” field in Part B TI The value in pt. 4viii ‐ “Total” in Part B TI IS NOT EQUAL TO total of pt.(4i+ 4ii+ 4iii+ 4iv+ 4v+ 4vi+ 4vii)
205 Income chargeable under section 11(3) at Sr. No. 5ii of Part BTI should be consistent with Sum of column no. 8 of Schedule I If the value at field 5ii of part‐B TI is not equal to SUM of col no 8 of Schedule I
206 In Schedule Part B‐TI, Amount entered in sr.no 5iiib “Disallowable u/s 13(1)(c) or 13(1)(d) (including Part E of Schedule J)” is not consistent with the amount entered in Part E of Schedule J. The amount in Schedule J, Part E (Total) IS GREATER THAN Amount in 5iiib in Part B‐ TI
207 In Schedule Part B – TI, value at field ‘5vii’ “Total” should be equal to the sum of values at Sl.no.5i + 5ii+ 5iiia+ 5iiib+ 5iv+ 5v + 5vi Sum of amounts mentioned at Sl.no.5i + 5ii+ 5iiia+ 5iiib+ 5iv+ 5v + 5vi is not equal to amount mentioned in the field ‘5vii’ “Total” in schedule Part BTI
208 In Schedule Part B – TI, value at field 6′ “Income chargeable u/s 11(4)” is greater than Zero. This field is to be filled by Assessing Officer. In Schedule Part B‐TI, Sr.no. 6 > 0
209 Sr.no.1‐ “Total receipts including any voluntary contributions” entered in Schedule IE1 is less than the amount of total voluntary contributions mentioned in Sr.no. C of Schedule VC. In filing status under “section under which the exemption is claimed ” any of Section 10(21), 10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(46), 10(47), 10(23FB), 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44) is selected

AND

Sr.no. 1 of Schedule IE 1 < Sr. no. C of Sch VC

210 Sr.no.1‐ “Total receipts including any voluntary contributions” entered in Schedule IE2 is less than the amount of total voluntary contributions mentioned in Sr.no. C of Schedule VC. In filing status under “section under which the exemption is claimed ” Section 10(23A) or 10(24) is selected

AND

Sr.no. 1 of Schedule IE 2 < Sr. no. C of Sch VC

211 Sr.no.3‐ “Total receipts including any voluntary contributions” entered in Schedule IE3 is less than the amount of total voluntary contributions mentioned in Sr.no. C of Schedule VC. In filing status under “section under which the exemption is claimed” any of Section 10(23C)(iiiab) or 10(23C)(iiiac) is selected

AND

Total of Sr.no. 3 of Schedule IE 3 < Sr. no. C of Sch VC

212 Sr.no.3‐ “Gross annual Receipts” entered in Schedule IE4 is less than the amount of total voluntary contributions mentioned in Sr.no. C of Schedule VC. In filing status under “section under which the exemption is claimed ” any of Section 10(23C)(iiiad) or 10(23C)(iiiae) is selected

AND

Total of Sr.no. 3 of Schedule IE 4 < Sr. no. C of Sch VC

213 In Schedule Part B – TI, exemption is claimed at field 8a ‐ “Exemption under section 10(21)”, however ‘Section 10(21) read with section 35(1)’ or ‘Section 10(21)’is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8a > 0

AND

10(21) r/w Section 35 or 10(21) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

214 In Schedule Part B – TI, exemption claimed at field 8a is greater than the total receipts including voluntary contribution in Schedule IE1. 10(21) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8a of Part B‐TI > Sr.no. 1 of Schedule IE1

215 In Schedule Part B – TI, exemption is claimed at field 8b ‐ “Exemption under section 10(22B)”, however Section 10(22B) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8b > 0 AND

10(22B) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

216 In Schedule Part B – TI, exemption claimed at field 8b is greater than the total receipts including voluntary contribution in Schedule IE1. 10(22B) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8b of Part B‐TI > Sr.no. 1 of Schedule IE1

217 In Schedule Part B – TI, exemption is claimed at field 8c ‐ “Exemption under section 10(23A)”, however Section 10(23A) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8c > 0

AND

10(23A) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

218 In Schedule Part B – TI, exemption claimed at field 8c is greater than the total receipts including voluntary contribution in Schedule IE2. 10(23A) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1). AND Sr.no. 8c of Part B‐TI > Sr.no. 1 of Schedule IE2
219 In Schedule Part B – TI, exemption is claimed at field 8d ‐ “Exemption under section 10(23AAA)”, however Section 10(23AAA) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8d > 0

AND

10(23AAA) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

220 In Schedule Part B – TI, exemption claimed at field 8d is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23AAA) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8d of Part B‐TI > Sr.no. 1 of Schedule IE1

221 In Schedule Part B – TI, exemption is claimed at field 8e ‐ “Exemption under section 10(23B)”, however Section 10(23B) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8e > 0

AND

10(23B) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

222 In Schedule Part B – TI, exemption claimed at field 8e is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23B) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8e of Part B‐TI > Sr.no. 1 of Schedule IE1

223 In Schedule Part B – TI, exemption is claimed at field 8f ‐ “Exemption under section 10(23EC)”, however Section 10(23EC) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8f > 0

AND

10(23EC) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

224 In Schedule Part B – TI, exemption claimed at field 8f is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23EC) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8f of Part B‐TI > Sr.no. 1 of Schedule IE1

225 In Schedule Part B – TI, exemption is claimed at field 8g ‐ “Exemption under section 10(23ED)”, however Section 10(23ED) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8g > 0

AND

10(23ED) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

226 In Schedule Part B – TI, exemption claimed at field 8g is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23ED) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8g of Part B‐TI > Sr.no. 1 of Schedule IE1

227 In Schedule Part B – TI, exemption is claimed at field 8h ‐ “Exemption under section 10(23EE)”, however Section 10(23EE) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8h > 0

AND

10(23EE) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

228 In Schedule Part B – TI, exemption claimed at field 8h is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23EE) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8h of Part B‐TI > Sr.no. 1 of Schedule IE1

229 In Schedule Part B – TI, exemption is claimed at field 8i ‐ “Exemption under section 10(29A)”, however Section 10(29A) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 8i > 0

AND

10(29A) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

230 In Schedule Part B – TI, exemption claimed at field 8i is greater than the total receipts including voluntary contribution in Schedule IE1. 10(29A) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 8i of Part B‐TI > Sr.no. 1 of Schedule IE1

231 In Schedule Part B – TI, exemption is claimed at field 9a ‐ “Exemption under section 10(23C)(iiiab)”, however Section 10(23C)(iiiab) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9a > 0

AND

10(23C)(iiiab) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

232 In Schedule Part B – TI, exemption claimed at field 9a is greater than the total receipts including voluntary contribution in Schedule IE3. 10(23C)(iiiab) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9a of Part B‐TI > Sr.no. 3 of Schedule IE3

233 In Schedule Part B – TI, exemption is claimed u/s 10(23C)(iiiab) or 10(23C)(iiiac), however government grants have not been provided in the return/ or the the grants received is less than 50% of the total receipts. Sr.no. 9a or 9b of Part B‐TI > 0

AND

[Sr.no. 4 of Schedule IE3 = 0

OR

Sr.no. 4 <= 50% of Sr.no. 3 of Schedule IE3]

234 In Schedule Part B – TI, exemption is claimed at field 9b ‐ “Exemption under section 10(23C)(iiiac)”, however Section 10(23C)(iiiac) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9b > 0

AND

10(23C)(iiiac) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

235 In Schedule Part B – TI, exemption claimed at field 9b is greater than the total receipts including voluntary contribution in Schedule IE3. 10(23C)(iiiac) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9b of Part B‐TI > Sr.no. 3 of Schedule IE3

236 In Schedule Part B – TI, exemption is claimed at field 9c ‐ “Exemption under section 10(23C)(iiiad)”, however Section 10(23C)(iiiad) is not selected under filing status in Schedule Personal information In Schedule Part B‐TI, Sr.no. 9c > 0

AND

10(23C)(iiiad) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

237 In Schedule Part B – TI, exemption claimed at field 9c is greater than the Gross Annual receipts in Schedule IE4. 10(23C)(iiiad) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9c of Part B‐TI > Sr.no. 3 of Schedule IE4

238 In Schedule Part B – TI, exemption is claimed u/s 10(23C)(iiiad) or 10(23C)(iiiae), however the aggregate annual receipts is greater than 1 crore. Sr.no. 9c or 9d of Part B‐TI > 0

AND

Sr.no. 3 of Schedule IE3 IE4> 1 crore

239 In Schedule Part B – TI, exemption is claimed at field 9d ‐ “Exemption under section 10(23C)(iiiae)”, however Section 10(23C)(iiiae) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9d > 0

AND

10(23C)(iiiae) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

240 In Schedule Part B – TI, exemption claimed at field 9d is greater than the Gross Annual receipts in Schedule IE4. 10(23C)(iiiae) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9d of Part B‐TI > Sr.no. 3 of Schedule IE4.

241 In Schedule Part B – TI, exemption is claimed at field 9e ‐ “Exemption under section 10(23D)”, however Section 10(23D) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9e > 0

AND

10(23D) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

242 In Schedule Part B – TI, exemption claimed at field 9e is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23D) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1). AND Sr.no. 9e of Part B‐TI > Sr.no. 1 of Schedule IE1
243 In Schedule Part B – TI, exemption is claimed at field 9f ‐ “Exemption under section 10(23DA)”, however Section 10(23DA) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9f > 0

AND

10(23DA) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

244 In Schedule Part B – TI, exemption claimed at field 9f is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23DA) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9f of Part B‐TI > Sr.no. 1 of Schedule IE1

245 In Schedule Part B – TI, exemption is claimed at field 9g ‐ “Exemption under section 10(23FB)”, however Section 10(23FB) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9g > 0

AND

10(23FB) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

246 In Schedule Part B – TI, exemption claimed at field 9g is greater than the total receipts including voluntary contribution in Schedule IE1. 10(23FB) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9g of Part B‐TI > Sr.no. 1 of Schedule IE1

247 In Schedule Part B – TI, exemption is claimed at field 9h ‐ “Exemption under section 10(24)”, however Section 10(24) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9h > 0

AND

10(24) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

248 In Schedule Part B – TI, exemption claimed at field 9h is greater than the total receipts including voluntary contribution in Schedule IE2. 10(24) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9h of Part B‐TI > Sr.no. 1 of Schedule IE2

249 In Schedule Part B – TI, exemption is claimed at field 9i ‐ “Exemption under section 10(46)”, however Section 10(46) is not selected under filing status in Schedule Personal information In Schedule Part B‐TI, Sr.no. 9i > 0

AND

10(46) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

250 In Schedule Part B – TI, exemption claimed at field 9i is greater than the total receipts including voluntary contribution in Schedule IE1. 10(46) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9i of Part B‐TI > Sr.no. 1 of Schedule IE1

251 In Schedule Part B – TI, exemption is claimed at field 9j ‐ “Exemption under section 10(47)”, however Section 10(47) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 9j > 0

AND

10(47) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

252 In Schedule Part B – TI, exemption claimed at field 9j is greater than the total receipts including voluntary contribution in Schedule IE1. 10(47) is selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 9j of Part B‐TI > Sr.no. 1 of Schedule IE1

253 Assessee is not eligible to claim exemption u/s 10(47) as the return of income is filed after the due date. Sr.no. 9j of Schedule Part B‐TI > 0

AND

Return filed after due date.

254 In Schedule Part B – TI, exemption is claimed at field 10 ‐ “Amount eligible for exemption under any other clause of section 10”, however any one of the Section 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44) is not selected under filing status in Schedule Personal information. In Schedule Part B‐TI, Sr.no. 10 > 0

AND

10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44) not selected under “Section under which exemption is claimed” in Filing Status ‐ Part A‐General (1).

255 In Schedule Part B – TI, exemption claimed at field 10 is greater than the total receipts including voluntary contribution in Schedule IE1. Return furnished under section selected as ‘Others’ in Filing Status ‐ Part A‐General (1).

AND

Sr.no. 10 of Part B‐TI > Sr.no. 1 of Schedule IE1

256 Value in Sr. No. 11 in Part BTI to be allowed to be entered only if Section 10(21) or 10(21) r/w Section 35 is selected under filing status ‐ ‘section under which exemption is claimed’ If Sr. No. 11 of Part B TI > 0

And

Dropdown values selected OTHER THAN 10(21) or 10(21) r/w Section 35 under filing status ‐ section under which exemption is claimed in schedule “Part A General”

AND

Section 35 is selected in Table ‐ Details of registration or Approval

257 Value in Sr. No. 12a in Part BTI is entered but Section 13A is not selected under filing status ‐ ‘section under which exemption is claimed’ If Sr. No. 12a of Part B TI > 0

And

Dropdown values selected OTHER THAN 13A under filing status ‐ section under which exemption is claimed in schedule “Part A General”

258 Value in Sr. No. 12b in Part BTI is entered but Section 13B is not selected under filing status ‐ ‘section under which exemption is claimed’ If Sr. No. 12b of Part B TI > 0

And

Dropdown values selected OTHER THAN 13B under filing status ‐ section under which exemption is claimed in schedule “Part A General”

259 Value in Sr.no. 12b in Part BTI ‐ “Income claimed/ exempt under section 13B in case of an Electoral Trust” should be equal to Sr.no. 6vii of Schedule ET. If Sr. No. 12b of Part B TI IS NOT EQUAL TO Sr.no. 6vii of schedule ET
260 Political party is not allowed to claim exemption u/s 13A in Part BTI w.r.t income from Business or Profession. In Part B‐TI, Sl. No. 12a > 0

AND

In Part B‐TI, Sl. No. 13ii (Income from schedule BP) is greater than 0

AND

In part B‐TI, Sl. No. 12a is greater than Total of [sl. No. 1 + sl. no. 2 + sl. no. 13i + sl. no. 13iiia + 13iiib + sl. no. 13iv ] of Part B‐TI

261 The political party is not eligible to claim exemption u/s 13A as the return of income is filed after the due date. Sr.no. 12a of Schedule Part B‐TI > 0

AND

Return filed after due date.

262 In Schedule Part B‐TI, Sr.no. 13i ‐ “Income from house property” is not consistent with Sr. No. 4 of Schedule HP. Sr.no. 13i of Part B‐TI IS NOT EQUAL TO Sr.no. 4 of Schedule HP.

AND

Sr.no. 4 of Schedule HP is > 0

263 In Schedule Part B‐TI, Sr.no. 13ii ‐ “Profits and gains of business or profession” is not consistent with Sr. No. D34 of Schedule BP. Sr.no. 13ii of Part B‐TI IS NOT EQUAL TO Sr.no. D34 of Schedule BP.
264 In Schedule Part B‐TI, Sr.no. 13iiia ‐ “Income under the head Capital Gains ‐ Short term” is not consistent with Sr. No. A5 of Schedule CG. Sr.no. 13iiia of Part B‐TI IS NOT EQUAL TO Sr.no. A5 of Schedule CG.
265 In Schedule Part B‐TI, Sr.no. 13iiib ‐ “Income under the head Capital Gains ‐ Long term” is not consistent with Sr. No. B4 of Schedule CG. Sr.no. 13iiib of Part B‐TI IS NOT EQUAL TO Sr.no. B4 of Schedule CG.

AND

Sr.no. B4 of Schedule CG >0

266 In Schedule Part B‐TI, Sr.no. 13iv ‐ “Income from other sources” is not consistent with Sr. No. 9 of Schedule OS. Sr.no. 13iv of Part B‐TI IS NOT EQUAL TO Sr.no. 9 of Schedule OS.
267 In “Schedule Part B – TI”, value at field ’13v’ “Total” should be equal to the sum of values at Sl.no.13i + 13ii + 13iiic + 13iv Sum of values at Sl.no.13i + 13ii + 13iiic + 13iv is not equal to amount mentioned in the field 13v’ “Total” of schedule Part BTI
268 In “Schedule Part B – TI”, value at field ’16’ “Total” should be equal to the sum of values at Sl.no.14 ‐ 15 Sum of values at Sl.no.14 ‐ 15 is not equal to amount mentioned in the field ’16’ “Total” of schedule Part BTI
269 Anonymous donations is disclosed in schedule VC, but not disclosed in Schedule Part B‐TI. In schedule VC, Diii IS NOT EQUAL TO Sr.no. 22 of Part B‐TI
270 In “Schedule Part B – TTI”, value in field ‘1f’ , “Tax Payable on Total Income” should be equal to the sum of (1a+ 1b+ 1c+ 1d‐ 1e). Sum of amounts mentioned at (1a+ 1b+ 1c+ 1d‐ 1e) is not equal to amount mentioned in field ‘1f’ , “Total” of schedule part BTTI
271 In “Schedule Part B – TTI”, value at Sl.no ‘2(i)’ should match with 25% of 115BBE Tax in “Schedule SI” Amount mentioned at 25% of 115BBE Tax in “Schedule SI” is not equal to amount mentioned in the field value at Sl.no ‘2(i)’ of schedule Part BTTI
272 In “Schedule Part B – TTI”, value in field ‘2(iii)’ , “Total” should be equal to the sum of 2(i) + 2(ii). Sum of amounts mentioned at 2(i) + 2(ii) is not equal to amount mentioned in field ‘2(iii)’ , “Total” of schedule part BTTI
273 In “Schedule Part B – TTI” value in field ‘4’, Gross tax liability should be equal to the sum of “1f+ 2iii+ 3” Sum of amounts mentioned at “1f+ 2iii+ 3” is not equal to amount mentioned in the field ‘4’, Gross tax liability of schedule Part BTTI
274 In “Schedule Part B – TTI” value in field ‘5a’, Section 90/90A’ should be equal to value at sl.no.2 “Total Tax relief available in respect of country where DTAA is applicable (section 90/90A)” in Schedule TR. Amount mentioned at sl.no.2 “Total Tax relief available in respect of country where DTAA is applicable (section 90/90A)” is not equal to amount mentioned in Schedule TR in the field ‘5a’, Section 90/90A’ of schedule Part BTTI
275 In “Schedule Part B – TTI” value in field ‘5b’ , ‘Section 91’ should be equal to value at sl.no.3 “Total Tax relief available in respect of country where DTAA is not applicable (section 91)” in Schedule TR. Amount mentioned at sl.no.3 “Total Tax relief available in respect of country where DTAA is applicable (section 91)” is not equal to amount mentioned in Schedule TR in the field ‘5b’, Section 91′ of schedule Part BTTI
276 In “Schedule Part B – TTI” value in field ‘5c’ ,”Total” should be equal to the sum of “5a+ 5b” Sum of amounts mentioned at “5a+ 5b” is not equal to amount mentioned in the field 5c’ ,”Total of schedule Part BTTI
277 In “PART B‐ TTI”, value at Sl.no.6 “Net tax liability” should be equal to the value at Sl.no.4 ‐ 5c Sum of value at Sl.no.4 ‐ 5c is not equal to amount mentioned in the field Sl.no.6 “Net tax liability” of schedule Part BTTI
278 In “PART B‐ TTI” value at ‘7e’ “Total Interest and Fee Payable” should be equal to the sum of ‘7a+ 7b+ 7c+ 7d” Sum of amounts mentioned at 7a+ 7b+ 7c+ 7d” is not equal to amount mentioned in the field ‘7e’ “Total Interest and Fee Payable of schedule Part BTTI
279 In “PART B‐ TTI”, value at Sl.no.8 “Aggregate liability” should be equal to the sum of value at Sl.no.6+ 7e Sum of amounts mentioned at Sl.no.6+ 7e is not equal to amount mentioned in the field Sl.no.8 “Aggregate liability” of schedule Part BTTI
280 In “PART B‐ TTI” of ‘9e’ Total Taxes Paid should be equal to the sum of ‘Advance Tax + TDS + TCS + Self‐Assessment Tax “ Sum of ‘Advance Tax + TDS + TCS + Self‐ Assessment Tax ” is not equal to amount mentioned in the field ‘9e’ Total Taxes Paid of Part BTTI
281 In “PART B‐ TTI”, value at Sl.no.’10’ “Amount payable” should be equal to value of Sl.no.8‐ Sl.no.9e. Difference between value of Sl.no.8‐ Sl.no.9e. Is not equal to amount mentioned in the field Sl.no.’10’ “Amount payable” of schedule Part BTTI Rule is applicable if Sr.no. 8>9e
282 In “PART B‐ TTI”, value at Sl.no.’11’ “Refund” should be equal to value of Sl.no.9e‐ Sl.no.8. Difference between amounts mentioned at Sl.no.9e‐ Sl.no.8 is not equal to amount mentioned in the field Sl.no.’11’ “Refund of PART BTTI

Rule is applicable if Sr.no. 9e>8

283 In “Schedule Part B TTI” point 9a “Advance Tax” paid is not equal to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2019 and 31/03/2020. Sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2019 and 31/03/2020 is not equal to amount mentioned in the field 9a “Advance Tax of schedule Part BTTI
284 In “Schedule Part B TTI” 9d Self‐ Assessment Tax is not 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. Sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2021 for A.Y 2021‐22 is not equal to amount mentioned in the field 9d Self‐Assessment Tax of schedule Part BTTI
285 In “Schedule Part B‐TTI”, value at 9(b) “TDS (total of column 9 of 15B)” should be equal to the sum of Totals of Column 9 of TDS 1 + column 9 of TDS 2 of Schedule TDS Sum of Totals of Column 9 of TDS 1 + column 9 of TDS 2 of Schedule TDS is not equal to amount mentioned in the field “value at 9(b) “TDS (total of column 9 of 15B)” of schedule Part BTTI
286 In “Schedule Part B‐TTI”, value at 9(C) “TCS (total of column 7 of 15C)” should be equal to the value at Total of column 7 of Schedule TCS value at Total of column 7 of Schedule TCS is not equal to amount mentioned in the field 9( C) “TCS (total of column 7 of 15C)” of schedule Part BTTI
287 Whether you have held unlisted equity shares at any time during the previous year? Flag is Y but the details are not filled In Part‐A general if Yes is selected in “Whether you have held unlisted equity shares at any time during the previous year?”

AND

at least one row is not filled Note: PAN column is not mandatory if “Type of co

288 In Schedule 115TD, assessee has entered Accreted income u/s 115TD, but the field Sr.no. 9 “Specified date u/s 115TD” is blank Sr.no. 6 of Schedule 115TD is >0

AND

Sr.no. 9 of Schedule 115TD is NULL or ZERO

289 In Schedule Part B‐TTI, Sr.no. 12 ‐ “Net tax payable on 115TD income including interest u/s 115TE ” is not consistent with Sr. No. 12 of Schedule 115TD. Sr.no. 12 of Part B‐TTI IS NOT EQUAL TO Sr.no. 12 of Schedule 115TD.
290 As per Rule 37BA of the Income Tax Rules, 1962, read with Section 199 of the Income Tax Act, 1961, credit of tax deducted at source shall be given for the assessment year for which such income is assessable. As seen from the return of income filed, credit for TDS has been claimed but the corresponding receipts/income has been omitted to be offered for taxation. The above omission is a defect, as per clause (a) of the Explanation provided under section 139(9). Refer Mapping ‐ SFC sheet
291 The gross receipts shown in Form 26AS, on which credit for TDS has been claimed, are higher than the total of the receipts shown under all heads of income, in the return of income. Thus, while credit for TDS is being claimed, the corresponding receipts are not offered in the respective income schedules, to arrive at the taxable total income. Hence, the return of income filed is regarded as defective, as provided in Explanation (a) under section 139(9). Refer Mapping ‐ SFC sheet
292 In the return filed “Gross Total Income” and all the heads of income is entered as “Nil or 0” but tax liability has been computed and paid. In Schedule Part B‐TI, Sr. no. 1, Sr.no.2, Sr. no. 3, Sr. No. 5vii, Sr. No. 6, Sr. no. 13(i), 13(ii),13(iiia),13(iiib), 13(iv), Sr.no.20, Sr. No. 22 and Sr. No. 23 IS LESS THAN OR EQUAL TO ZERO OR NULL

AND

In schedule SI, all values in column “Income”are Zero or Null

AND

Sr.no. 1a or 1b or 1c OR 1d OR 1f or Sr.no. 4 IS GREATER THAN 100

AND

In Schedule Part B‐TTI if Advance Tax is MORE THAN 100 OR SAT IS MORE THAN 100

293 Schedule IE1 to be filled only by persons claiming exemption under Section 10(21), 10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(46), 10(47), 10(23FB), 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(23C)(iiiaaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44). In filing Status, section under which exemption claimed is selected OTHER THAN Section 10(21), 10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(46), 10(47), 10(23FB), 10(20), 10(23AA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(23C)(iiiaaaa), 10(25)(i), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(44).

AND

Any one of the field Sr.no. 1,2,3 of Schedule IE1 is filled

294 Schedule IE2 to be filled only by persons claiming exemption In filing Status, section under which exemption claimed is selected OTHER THAN Section 10(23A) or 10(24).

AND

Any one of the field Sr.no. A1,A2,A3 of Schedule IE2 is filled

295 Schedule IE3 to be filled only by persons claiming exemption under Section 10(23C)(iiiab) or Section 10(23C)(iiiac) In filing Status, section under which exemption claimed is selected OTHER THAN Section 10(23C)(iiiab) or Section 10(23C)(iiiac)

AND

Any one of the field Sr.no. 1,2,3,4,5,6 of Schedule IE3 is filled

296 Schedule IE4 to be filled only by persons claiming exemption under Section 10(23C)(iiiad) or Section 10(23C)(iiiae) In filing Status, section under which exemption claimed is selected OTHER THAN 10(23C)(iiiad) or Section 10(23C)(iiiae)

AND

Any one of the field Sr.no. 1,2,3,4,5 of Schedule IE4 is filled

297 Assessee is claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) and income is entered in Sr. No. 13v in Part BTI which is taxable. Assessee has selected section 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) under “Section under which exemption is claimed” in filing status

AND

Any Sr.no. 13v of Part B‐TI >0

298 In filing status ‐ ‘section under which exemption is claimed’, is selected Section 10(23C)(iiiab) or Section 10(23C)(iiiad) but the objective is not selected as ‘Education’ in Schedule IE3/IE4. In filing Status, section under which exemption claimed is selected as Section 10(23C)(iiiab) AND Any in Sr.no. 1 Objectives is selected OTHER THAN ‘Education’ in Schedule IE3

OR

In filing Status, section under which exemption claimed is selected as Section 10(23C)(iiiad)

AND

Any in Sr.no. 1 Objectives is selected OTHER THAN ‘Education’ in Schedule IE4

299 In filing status ‐ ‘section under which exemption is claimed’, is selected Section 10(23C)(iiiac) or Section 10(23C)(iiiae) but the objective is not selected as ‘Medical’ in Schedule IE3/IE4. In filing Status, section under which exemption claimed is selected is Section 10(23C)(iiiac)

AND

Any in Sr.no. 1 Objectives is selected OTHER THAN ‘Medical’ in Schedule IE3 OR In filing Status, section under which exemption claimed is selected is Section 10(23C)(iiiae)

AND

Any in Sr.no. 1 Objectives is selected OTHER THAN ‘Medical’ in Schedule IE4

300 As per the details in return assessee is registered u/s 12A/12AA and exemption is claimed under clauses of Section 10 (i.e. exemption claimed under Sr.no. 8a to 8i, Sr.no.9e to 9j and Sr.no. 10 of Schedule Part B‐TI). In Part A ‐ General, the assessee is registered u/s 12A/12AA and Exemption is claimed under Sr.no. 8a to 8i, Sr.no.9e to 9j or Sr.no. 10 of Schedule Part B‐TI
301 As per the details in Part A ‐ General, the assessee is approved u/s 10(23C)(iv) OR 10(23C)(v) OR 10(23C)(vi) OR 10(23C)(via) and exemption is claimed under clauses of Section 10. In Part A ‐ General, the assessee is approved u/s 10(23C)(iv) OR 10(23C)(v) OR 10(23C)(vi) OR 10(23C)(via)

and

Exemption is claimed under Sr.no. 8a to 8i, Sr.no.9a to 9j and Sr.no. 10 of Schedule Part B‐TI

302 In Schedule Part‐BTI, Exemptions under section 11 or u/s 10(23C)(vi) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) is claimed against Additions in Sl no.5vii of Schedule Part‐BTI. In Schedule Part‐BTI, Exemptions under section 11 or u/s 10(23C)(vi) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) is claimed (i.e 4viii >0) AND Sr.no. 4viii of Part B‐TI > (Sr.no. 1+ 2+ 3)

And

Sr.no. 5vii of Part B‐TI >0 (Additions)

And

Sr.no. 7 = (1+ 2+ 3‐4viii+ 5vii+ 6)

303 In Schedule Part B – TI, Political party has claimed exemption at field 12a greater than voluntary contribution and heads of income. In Part B‐TI, Sl. No. 12a > 0

AND

In Part B‐TI, Sl. No. 13ii (Income from schedule BP) = 0

AND

In part B‐TI, Sl. No. 12a is greater than Total of [sl. No. 1 + sl. no. 2 + sl. no. 13i + sl. no. 13iiia + 13iiib + sl. no. 13iv ] of Part B‐TI

304 In Schedule Part B – TI, exemption claimed u/s 11 and 10(23C)(iv),(v),(vi)(via) is greater than voluntary contribution and aggregate of income referred u/s 11 and 10(23C) in schedule AI. In Part B‐TI, Sr.no.4viii >Sr.no. 1+ 2+ 3
305 Anonymous donation u/s 115BBC can be filled by persons claiming exemption u/s 11 or 10(23C)(iv)/(v)/(vi)/(via) or 10(23C)(iiiad)/(iiiae) Section under which exemption claimed is selected OTHER THAN Section 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)

AND

Anonymous donation (i.e. Sr.no. D of Sch VC )> 0

306 Income entered in return, but tax is not computed on the same. ([If Status in company, Local authority or AOP (i.e. Substatus : Other AOP/BOI) AND Aggregate Income less Anonymous donation less income chargeable at MMR > 0

OR

(Status is AJP

OR

Status is AOP (i.e. Substatus: Society Registered u/s 1860 Act, Public Charitable Trust))

AND Aggregate income less Anonymous donation less income chargeable at MMR > 2,50,000 ]

AND

Sr.no. 1a of Part B‐TI, Tax at Normal Rate = 0)

OR

Sr.no. 19 in Part B‐TI, Special income >0 and Sr. no. 1b (Tax at special rate) = 0

OR

Sr.no. 22 in Part b‐TI, (anonymous donation) >0 and Sr.no. 1c (Tax on AD u/s 115BBC) = 0

OR

Sr.no. 23 of Part B‐TI (Income chargeable at MMR) >0 and Sr.no. 1d (tax at MMR) = 0 OR Sr.no. 6 of schedule 115TD > 0 but Sr.no. 7 IS not equal to Sr.no. 6*30% (Variance upto Rs 100 may be ignored)

307 Taxable income disclosed by persons whose income is unconditionally exempt. Return furnished under section selected as ‘Others’ in Filing Status ‐ Part A‐General (1).

AND

Gross total income >0

308 Total Exemption entered in sr.no.8 of Part BTI is not equal to sum of 8a to 8i of Part B‐TI Sr.no.8 of Part BTI IS NOT EQUAL TO sum of 8a to 8i
309 Total Exemption entered in sr.no.9 of Part BTI is not equal to sum of 9a to 9j of Part B‐TI Sr.no.9 of Part BTI IS NOT EQUAL TO sum of 9a to 9j
310 Assessee has claimed exemption in Sr. No. 4i to 4viii of Schedule Part BTI but has not entered the registration/approval details of Section 12A/12AA or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) in Part A General ‐”Details of registration or approval under Income Tax Act”. If any of the fields in Sr. No. 4i to 4viii of Part B TI > 0

AND

Section 12A/12AA or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) IS NOT SELECTED in Part A General ‐”Details of registration or approval under Income Tax Act”.

311 Assessee has claimed exemption in Sr. No. 8a of Schedule Part BTI but has not entered the approval details of Section 35 in Part A General ‐”Details of registration or approval under Income Tax Act” If Sr. No. 8a of Part B TI > 0

And

Section 35 IS NOT SELECTED in Part A General ‐”Details of registration or approval under Income Tax Act”.

312 Assessee has claimed exemption in Sr. No. 12b of Schedule Part BTI but has not entered the approval details of Section 13B in Part A General ‐”Details of registration or approval under Income Tax Act” If Sr. No. 12b of Part B TI > 0 And Section 13B IS NOT SELECTED in Part A General ‐”Details of registration or approval under Income Tax Act”.
313 Assessee has claimed exemption in Sr. No. 8d of Schedule Part BTI but has not entered the approval details of Section 10(23AAA) in Part A General ‐”Details of registration or approval under Income Tax Act” If Sr. No. 8d of Part B TI > 0

And

Section 10(23AAA) IS NOT SELECTED in Part A General ‐”Details of registration or approval under Income Tax Act”.

314 The sources of fund entered in Schedule EC are not from the previous year, due to which exemption is not allowed. (Amount applied from deemed application, 15% accumulation of earlier years, borrowed fund or others). In Schedule EC, Sr.no. 5 <=A2+ A3+ A4+ A5
315 If Section 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) is selected in Part A‐General at field “Please specify the section under which the exemption is claimed”, then Sl. no. 1 of Part B‐TI should be equal to Sr.no. Aiie + Bii ‐ Sr.no. Diii of Schedule VC Section is selected as ’11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) at field “Please specify the section under which the exemption is claimed” in Part A General

AND

sum of Values at fields Aiie + Bii ‐ Diii of Schedule VC is not equal to Sl. no. 1 of Part B‐TI.

316 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 12A/12AA/12AB but section 11 is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 12A/12AA/12AB.

AND

Section of exemption opted for under the new provisions is OTHER THAN section 11

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 11

317 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 10(23C)(iv) but section10(23C)(iv) is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 10(23C)(iv).

AND

Section of exemption opted for under the new

provisions is OTHER THAN section 10(23C)(iv).

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 10(23C)(iv).

318 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 10(23C)(v) but section10(23C)(v) is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 10(23C)(v).

AND

Section of exemption opted for under the new

provisions is OTHER THAN section 10(23C)(v).

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 10(23C)(v).

319 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 10(23C)(vi) but section10(23C)(vi) is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 10(23C)(vi).

AND

Section of exemption opted for under the new

provisions is OTHER THAN section 10(23C)(vi).

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 10(23C)(vi).

320 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 10(23C)(via) but section10(23C)(via) is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as

per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 10(23C)(via).

AND

Section of exemption opted for under the new

provisions is OTHER THAN section 10(23C)(via).

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 10(23C)(via)

321 In Schedule Part A General under filing status ‐ Section under which the registration is applied ” is selected as Section 10(46) but section10(46) is not selected in “Section of exemption opted for under the new provisions” and “Please specify the section under which the exemption is claimed” in Filing status. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected as Section 10(46).

AND

Section of exemption opted for under the new

provisions is OTHER THAN section 10(46).

AND OR

In filing status under “section under which the exemption is claimed ” is selected OTHER THAN Section 10(46).

322 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 11 but the registration details u/s 12A/12AA/12AB is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 12A/12AA/12AB .

AND

Section of exemption opted for under the new provisions is section 11.

OR

In filing status under “section under which the exemption is claimed ” is section 11

323 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 10(23C)(iv) but the registration details u/s 10(23C)(iv) is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 10(23C)(iv) .

AND

Section of exemption opted for under the new provisions is section 10(23C)(iv).

OR

In filing status under “section under which the exemption is claimed ” is section 10(23C)(iv).

324 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 10(23C)(v) but the registration details u/s 10(23C)(v) is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 10(23C)(v) .

AND

Section of exemption opted for under the new provisions is section 10(23C)(v).

OR

In filing status under “section under which the exemption is claimed ” is section 10(23C)(v).

325 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 10(23C)(vi) but the registration details u/s 10(23C)(vi) is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 10(23C)(vi) .

AND

Section of exemption opted for under the new provisions is section 10(23C)(vi).

OR

In filing status under “section under which the exemption is claimed ” is section 10(23C)(vi).

326 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 10(23C)(via) but the registration details u/s 10(23C)(via) is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 10(23C)(via) .

AND

Section of exemption opted for under the new

provisions is section 10(23C)(via).

OR

In filing status under “section under which the exemption is claimed ” is section 10(23C)(via).

327 In Schedule Part A General under filing status ‐”Section of exemption opted for under the new provisions” AND “Please specify the section under which the exemption is claimed”is selected as section 10(46) but the registration details u/s 10(46) is not furnished under “Section under which the registration is applied “. Whether Application for registration is made as per new provisions is selected as Yes

AND

Section under which the registration is applied is selected OTHER THAN Section 10(46) .

AND

Section of exemption opted for under the new provisions is section 10(46).

OR

In filing status under “section under which the exemption is claimed ” is section 10(46).

328 In Schedule OS, value at sl.no.1a should be equal to 1ai + 1aii. In Schedule OS, value at sl.no.1a is not equal to 1ai + 1aii.
329 Income selected in 2d”Any other income chargeable at special rate” of schedule OS should match with the corresponding income in schedule SI In schedule SI , Income chargable u/s 115AD(1)(i) ‘ Income (being dividend) received by an FII in respect of securities (other than units referred to in section 115AB)’ is not equal to the amount entered at corresponding item of Sl. No. 2d of Schedule OS after reducing applicable DTAA income , if any . Note: If status in Part A general is Non‐ resident : For the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section provided TRC flag is “Y” in case of non‐resident .

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

330 Income selected in sl no 2e of schedule OS should match with the corresponding income in schedule SI In schedule SI , Pass through Income Chargable u/s 115AD(1)(i) ‘ Income (being dividend) received by an FII in respect of securities (other than units referred to in section 115AB) ‘ is not equal to the amount entered at corresponding item of Sl. No. 2e of Schedule OS after reducing applicable DTAA income , if any .

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

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

Note: In schedule OS, For Non residents ‐ DTAA income will be reduced only if TRC fla

332 In “Schedule BP” 13e should be equal to 13e(i)+ 13e(ii) Sum of amounts mentioned at 13e(i)+ 13e(ii) is not equal to amount mentioned in the field 13e of schedule BP

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 on onlinee-filing portal.

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

Annexure 2

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

Step 1: Value entered by taxpayer will not be considered for any of the calculation of OS, CYLA, TI.

Step 2: Dividend portion can be computed which is included in TI by applying minimum condition

Lower of:

a. Dividend income at S.No. 1a of OS

b. Total Income after excluding Special Rates Incomes

Step 3: System calculated field will be populated with lower of interest expenditure claimed or 20% of computed dividend income included in Total Income.

Step 4: Re-run the calculation of CYLA, TI after considering system calculated value and stop the loop until unless there is change in any other field. If there is change in any field, then same process will re-run.

Annexure 3

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

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

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

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

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

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

Refer below example for clarification:
Dividend income u/s 2(22)( e) = 500
Dividend income Other than 2(22) (e) = 2500
Dividend income included in total income = 3000
Maximum Eligible Interest expenditure = 600 (20% of 3000)
After allocation of expenditure :
Net Dividend income u/s 2(22) (e) = 0 (500-500)
Net Dividend income Other than 2(22) (e) = 2400 (2500-(600-500))

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

Also, quarterly bifurcation of Rs.200 is required to disclose in sl.no.10(iii) “Dividend

income chargeable under DTAA rates” in Schedule OS.

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

Tax on Dividend income chargeable under DTAA :

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

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

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

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

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

Annexure 4

Determining income for calculation of 234C :

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

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

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

> Income chargeable at normal rates from Quarter 1

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

> Income chargeable at special rate quarter wise

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

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

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

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

a. “Total income chargeable at normal rates”

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

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

2. Short term capital gain : Lower of

i. “Total income chargeable at normal rates” -“Dividend income other than 2(22)( e)”

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

iii. Net STCG applicable rate income from BFLA

3. Income chargeable at normal rates from Quarter 1 =

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

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