Instructions for filling out FORM ITR-2 For A.Y. 2021-22 | F.Y. 2020-21

(a) Individual

(b) Hindu Undivided Family (HUF)

Number with STD code/Mobile No.1

(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’

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

(a) If filed in response to a notice u/s 139(9), tick ‘139(9)’

(b) If filed in response to notice u/s 142(1), tick ‘142(1)’

(c) If filed in response to notice u/s 148, tick ‘148’

1. Option for new tax regime u/s 115BAC will be available only till due date of filing of return u/s 139(1)2. Taxpayer can opt in or withdraw from new tax regime u/s 115BAC in revised return if it is filed with in due date as per section 139(1)

If yes, please furnish following information

Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or more current accounts;

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

Select ‘No’ if total income before allowing deductions under
Chapter VI‐A of the Income‐tax Act or deduction for capital
gains (section 54 to 54GB) exceeds the maximum amount which is not chargeable to income‐tax.

(Tick applicable option)

(Tick applicable option)

♦ Resident.

♦ Resident but not Ordinarily resident (RNOR)

♦ Non-resident

♦ Yes

♦ No

(a) Name of the Representative

(b) Capacity of the Representative (select from drop down list)

(c) Address of the Representative

(d) PAN/ Aadhaar No. of the Representative

a) In case you are a director of a Foreign Company which does not have PAN. You should choose “foreign company” in the drop-down provided for “type of company”. In such case, PAN is not mandatory. However, PAN should be mentioned, if such foreign company has been allotted a PAN.

b) A non-resident taxpayer who is Director only in a foreign company, which does not have any income received in India, or accruing or arising in India, should answer the relevant question in the negative, whereupon he would not be required to disclose
details of such foreign company.

c) A non‐resident taxpayer, who is Director in a
domestic company and also in a foreign company,
which does not have any income received in India, or
accruing or arising in
India, should answer the relevant question in the
affirmative, and provide details of directorship in the
domestic company only.

d) A resident taxpayer is required to disclose details
of directorship in any company, including foreign
company, in the relevant column.

Else, tick ‘No’.

a) If you have held shares of a company during the previous year, which are listed in a recognized stock exchange outside India. You may select “No” here and you are not required to report the requisite details here

b) In case have held equity shares of a company which were previously listed in a recognised stock exchange but delisted subsequently, and became unlisted. 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”.

c) 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” in such cases. 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

d) Even in case where you have held shares in an unlisted foreign company which has been duly reported in the Schedule FA. You are required to report the same again in this clause.

e) Even in case where 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 clause.

f) In case you are holding equity shares of a Co‐ operative Bank or Credit Societies, which are unlisted, only the details of equity shareholding in any entity which is registered under the Companies Act, and is not listed on any recognised stock exchange, is only required to be reported.

(a)If you are a Central Government Employee, tick ‘Central Government’

(b) If you are a State Government Employee, tick ‘State Government’

(c) If you are an employee of Public Sector Enterprise (whether Central or State Government), tick ‘Public Sector Undertaking’

(d) If you are drawing pension, tick ‘Pensioners’

(e) If you are an employee of Private Sector concern, tick ‘Others’

List of types of salary payment :-

1. Basic Salary

2. Dearness Allowance (DA)

3. Conveyance Allowance

4. House Rent Allowance (HRA)

5. Leave Travel Allowance (LTA)

6. Children Education Allowance (CEA)

7. Other Allowance

8. The Contribution made by the employer towards pension scheme as referred under section 80CCD

9. Amount deemed to be income under rule 6 of Part-A of Fourth Schedule

10. Amount deemed to be income under rule 11(4) of Part-A of Fourth Schedule

11. Annuity or pension

12. Commuted Pension

13. Gratuity

14. Fees/ commission

15. Advance of salary

16. Leave Encashment

17. Others (please enter the details in the text box)

List of types of perquisite:-

1. Accommodation

2. Cars / Other Automotive

3. Sweeper, gardener, watchman or personal attendant

4. Gas, electricity, water

5. Interest free or concessional loans

6. Holiday expenses

7. Free or concessional travel

8. Free meals

9. Free education

10. Gifts, vouchers, etc.

11. Credit card expenses

12. Club expenses

13. Use of movable assets by employees

14. Transfer of assets to employee

15. Value of any other benefit/ amenity/ service/ privilege

16. Stock options allotted or transferred by employer being an eligible start-up referred to in section 80-IAC

17. Stock options (non-qualified options) other than ESOP in col 16 above

18. Contribution by employer to fund and scheme taxable under section 17(2)(vii)

19. Annual accretion by way of interest, dividend etc. to the balance at the credit of fund and scheme referred to in section 17(2)(vii) and taxable under section 17(2)(viia)

20. Other benefits or amenities (please enter the details in a separate text box).

List of types of profits in lieu of salary:-

2. Any payment due or received by an assessee from an employer or former employer, or from a provident or other fund, sum received under Keyman Insurance Policy, including bonus on such policy.

3. Any amount due or received by an assessee from any person before joining any employment with that person, or after cessation of his employment with that person.

4. Any other (please enter the details in a separate text box).

State Government” deduction u/s. 10(10AA) shall be
restricted to Rs. 3 Lakh

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

Self

Minor

Spouse

Others

♦ Yes

♦ No

(a) If the house property consist of a house, or part of a house, which is self-occupied, or treated as self-occupied u/s 23(2), tick ‘Self-Occupied’

(b) If the house property, or part thereof, was actually let out during whole or part of the year, tick ‘Let Out’

(c) If the house property, or part thereof, is deemed to be let out u/s 23(4), tick ‘Deemed Let Out’.

In case the house property is ‘self-occupied’ as per provisions of section 23(2), the amount of interest payable on borrowed capital shall be restricted to Rs. 2 lakh or 30 thousand, as the case may be.

In case the house property is ‘self-occupied’ and new tax regime u/s 115BAC is opted, interest payable on borrowed capital cannot be claimed

arrears/unrealised rent.

If any amount of pass through income/ loss reported therein 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.

In case new tax regime u/s 115BAC is opted and net computation under the head ‘House Property’ is a loss, the same cannot be set-off against income under any other head

On or before 31st January, 2018 After 31st January, 2018

Note: In case the security or share does not have an ISIN Code, then use “INNOTAVAILAB” as ISIN Code.

If dropdown is selected as “After 31st January, 2018”, ISIN code will be auto-populated as “INNOTREQUIRD”

If dropdown is selected as “After 31st January, 2018”, this field will be auto-populated as “CONSOLIDATED”

share/unit in the given box.

This field will not be applicable if
dropdown is selected as “After 31st January, 2018”

(Total Sale Value 4*5) or If shares/units are acquired
after 31st January, 2018 – Please enter Full Value of Consideration

Please enter Full Value of Consideration if dropdown is selected as “After 31st January, 2018”

If shares/units are acquired after 31 January 2018 then please mention zero.

pass through income/ loss in the nature of interest or any other interest income.

Safe harbour has been increased from 10% to 20% under section 43CA of the Act for the period from 12th November, 2020 to 30th June, 2021 in respect of only primary sale of residential units of value up to Rs. 2 crore.

Consequential relief by increasing the safe
harbour from 10% to 20% shall also be allowed to buyers of these residential units under section 56(2)(x) of the Act for the said period.

aggregate of figures reported at column 2a, 2b, 2c, 2d, 2e and 2f below. Please note, for Non-residents elements relating to S.No. 1 will be added only if TRC Flag is Y at Column No. 7 of S.No. 2f. Please ensure that these incomes are also reported in Schedule SI (Income chargeable to tax at special rates) for proper computation of tax liability.

article which is not recorded in the books of accounts, deemed as income of the year u/s 69A.

provisions of rule 8 of part A of the Fourth Schedule not being applicable, tax has to be computed year-wise as prescribed in rule 9. In such a case, please furnish the details of

income benefit and tax benefit for each of the assessment years concerned.

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.

(ii) Interest received from Government or
Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii)

Fund chargeable u/s 115A(1)(a)(iia)

chargeable u/s 115A(1)(a)(iiaa)

chargeable u/s 115A(1)(a)(iiab)

referred to in section 194LBA – chargeable u/s 115A(1)(a)(iiac)

from bonds or GDRs purchased in foreign currency by non-residents – chargeable u/s 115AC

chargeable u/s 115AD(1)(i)

credits – chargeable u/s 115BBG

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-wise computation.

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.

Currency

194LBA

received by an FII in respect of securities (other than units referred to in section 115AB)

PTI-115BBC – Anonymous donations

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). Please
report whether Tax Residency Certificate (TRC) is obtained from the country of residence in Column No. 7. This column is applicable in case of Non-Residents only.

Please note, if TRC Flag is No then income will be chargeable to tax as per the applicable rates specified for such income.

Please note that DTAA can’t be claimed from “Dividend income u/s 2(22)( e)”

Deduction under column Family Pension will be available only if income is offered in column 1e (This deduction u/s 57(iia) cannot be claimed if new tax regime u/s 115BAC is opted)

Deduction under column “depreciation” will be available only if income is offered in column 1c Deduction under column “interest expenditure u/s57(1) will be available only if income is offered in column 1a and the deduction will be restricted to 20% of amount of dividend included in total income. Actual expenditure can be entered in sl.no.3c(i) where as “Eligible Interest Expenditure u/s 57(i)” can be entered in sl.no.3c(ii). So two fields will be there for “Interest expenditure u/s 57(i)”.

(Please refer Annexure 2)

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.

chargeable at normal applicable
rates (1 – 3 + 4 + 5- 2f relating to 1) (If negative take the figure to 3i of Schedule CYLA)

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 2f (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].

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].

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.

In case the net income computed at item 8e is negative, take this figure to item 6xi of Schedule CFL for carry forward of loss from the activity of owning and maintaining race horses to future years.

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.

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) and Dividend income
chargeable at DTAA rates ( Refer Annexure 2&3 for clarification on how to disclose at sl.no.10(i) and 10(iii)”)

(Please refer Annexure 3 for bifurcation of Eligible amount of interest expenditure)

recognised Provident Fund or an approved
superannuation fund, contribution to deferred annuity plan, subscription to National Savings Certificates, tuition fees, payment or repayment of amounts borrowed for purposes of purchase/ construction of a residential house, and other similar payments/ investments which are eligible for deduction under section 80C of the
Income-tax Act.

The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD(1) shall be restricted to maximum limit of Rs.1,50,000.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

The amount eligible under this sub-section is subject to a maximum limit of Rs. 50,000 and further condition that no claim should have been made under sub-section (1) in respect of the same amount.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

The amount eligible is subject to maximum limit of 10% of salary in case the nature of employer selected is other than Central Government.

In case the nature of employer selected is Central Government, the amount eligibleis subject to maximum limit of 14% of Salary.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

respect of

maintenance including medical treatment of a dependent who is a person with disability

dependent person with disability by selecting the
appropriate options from the drop down.

1. Dependent person with disability

2. Dependent person with severe disability

The amount eligible for deduction should be equal to ₹ 75,000, in case of dependent person with disability, and ₹ 1,25,000 in case of dependent person with severe
disability.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

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

The amount eligible for deduction is subject to maximum limit of X150,000 paid during the year and further
conditions specified in sub-section (3) of section 80EEA.

In case deduction u/s 80EE is claimed, deduction u/s 80EEA shall not be allowed.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

The amount eligible for deduction is subject to maximum limit of X 150,000 paid during the year.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

Please note that no deduction shall be allowed under this section in respect of donation of any sum exceeding Rs. 2,000/- unless such donation is paid by any mode other than cash.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

The amount eligible for deduction is subject to a maximum limit of X 60,000 during the year and further conditions specified therein.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

Please fill up details of donations in Schedule 80GGA.

Please note that no deduction shall be allowed under this section in respect of any sum exceeding Rs. 10,000/ Rs. 2000, as the case maybe, unless such sum is paid by any mode other than cash.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

This deduction is not admissible for any sum contributed by way of cash.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

Please note that the claim of deduction under this section is subject to maximum limit of Rs. 3 lakh.

Please ensure that the corresponding income by way of royalty etc. is offered to tax under the head ‘income from other sources’ in Schedule OS.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

Please note that the claim of deduction under this section is subject to maximum limit of Rs. 3 lakh.

Please ensure that the corresponding income by way of royalty etc. is offered to tax under the head ‘income from other sources’ in Schedule OS.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

account(s) with a bank or a co-operative bank or a post office, you can claim deduction u/s 80TTA in respect of such interest income.The amount eligible for deduction u/s 80TTA is subject to a maximum limit of ₹ 10,000 during the year.(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

The amount eligible for deduction u/s 80TTB is subject to a maximum limit of ₹ 50,000 during the year.

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

If you are a person with disability, please enter the amount eligible for deduction by selecting the
appropriate options:

1. Self with Disability – ₹ 75,000

2. Self with Severe disability – ₹ 1,25,000

(This deduction cannot be claimed if new tax regime u/s 115BAC is opted)

senior citizen

This is an auto-populated field representing aggregate of the amounts entered at fields (i), (ii) and (iii) below. The amount eligible for deduction is subject to maximum limit of Rs.50000 paid during the year.

This is an auto-populated field representing
aggregate of the amounts entered at fields (i) and (ii) below. The amount eligible for deduction is subject to maximum limit of Rs.25000 paid during the year.

citizen

This is an auto-populated field representing aggregate of the amounts entered at fields (i), (ii) and (iii) below. The amount eligible for deduction is subject to maximum limit of Rs.50000 paid during the year.

Please note that the unabsorbed agricultural loss uptoprevious eight assessment years can be
adjusted.

computed as gross agricultural receipts [3i] reducedby expenditure [3ii] and unabsorbed agricultural

losses [3iii].

(a) Name of district along with pin code in which agricultural land is located

(b) Measurement of agricultural land in Acre

(c) Whether the agricultural land is owned or held on lease

(d) Whether the agricultural land is irrigated or rain-fed

In the given table, please report the amount of income, nature of income, head of income and furnish other relevant details of the applicable DTAA such as country name and code and the relevant article of DTAA. Please also mention whether or not the Tax Residency Certificate (TRC) has been obtained from the jurisdiction of residence.

If any amount of pass through income reported therein is claimed to be exempt, the same should also be reported at this column in the Schedule EI.

This is an auto-populated figure representing the sum of figures computed as interest income at column [1], net agricultural income at column [2], other exempt income at column [3], income not chargeable to tax as per DTAA at column [4] and pass through income not chargeable to tax at
column [5].

(i) House property

(ii) Capital Gains

(iii) Other Source

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

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. The unabsorbed house property loss should be taken to Schedule CFL for carry forward to subsequent years, as permissible.

In case the new tax regime u/s 115BAC has been opted, loss under the head House property
cannot be set off against income under any other head and cannot be carried forward to subsequent years.

In case a loss is computed from STCG or LTCG, please enter nil in the columns 3(a) or 3(b) as applicable. The loss figure should instead be taken to item E of Schedule CG for intra-head set-off against capital gains for the current year. The remaining capital loss should be taken to Schedule CFL for carry forward to subsequent years. Such unabsorbed capital loss can be adjusted against capital gains in future years, as permissible.

Please enter the aggregate amount of capital gains at column 3(c). In case the computed figure is a loss, please enter nil in column 3(c).

In case a loss figure is computed under the head ‘income from other sources’ which is chargeable to tax at normal rates, please enter nil in the column 4(a). The loss figure should instead be taken to Schedule CYLA for inter-head set-off against income under other heads for the current year.

In case a loss figure is computed from the activity

This is an auto-populated figure taken as aggregate of head-wise income [column (1+ 2+ 3c+ 4d)]

This figure should be computed as aggregate of total of current year losses set-off with income as per columns (2) and (3) of Schedule CYLA.

This is an auto-populated figure taken as aggregate of head-wise income [column (5)] as reduced by current year losses allowed to be set-off [column (6)].

races to the extent such brought forward losses etc. are permitted to be set-off against remaining positive incomes under various heads for the current year, as per the Schedule BFLA.This figure should be computed as total of brought forward losses set-off with current year income as per columns (2)of Schedule BFLA.

lossesThis is an auto-populated figure taken as balance of current year income [column (7)] as reduced by brought forward losses allowed to be set-off against such income [column (8)].

The total claim of deductions under Chapter VI-A should be limited upto the amount of Gross Total

Income [column (9)] as reduced by income chargeable at special rates [column (10)].

This is an auto-populated figure taken as Gross Total Income [column (9)] as reduced by total deductions claimed under chapter VI-A [column 11].

Please ensure to fill up the details of agricultural income in Schedule EI of this ITR form.

This figure should be taken head-wise total of row (xii) of Schedule CFL.

payable for the current year.Please ensure to fill up Schedule AMT of this ITR form.

Compute surcharge and health and education cess leviable on AMT in columns 1(b) and 1(c) respectively.

In column 1(d), compute the gross tax payable on deemed income as aggregate of AMT, surcharge and cess at columns 1(a), 1(b) and 1(c) respectively.

In column 2(a), compute tax at normal applicable rates on the aggregated total income, as entered at column 15 of Part B-TI.

In column 2(b), please enter the amount of tax chargeable at special rates as per Schedule SI.

In case total income chargeable at normal rates exceeds the maximum amount not chargeable to tax, please enter the amount of rebate admissible on net agricultural income in column 2(c).

In column 2(d), please compute the tax payable on total income, as indicated therein.

(Please refer Annexure 5)

within fourteen days—(i) after the expiry of forty-eight months from the end of the relevant assessment year; or(ii) from the date of the sale of such specified security or sweat equity share by the assessee; or(ix) from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share, whichever is the earliest.Deferred Tax (including surcharge and Health and Education cess) on ESOP income will be computed as below (a-b+ c+ d):a. Deferred Tax on ESOP income will be computed by proportionating Tax on normal income into ESOP income and total normal incomeb. Rebate on agriculture income w.r.t. deferred tax will be computed by proportionating Rebate on agriculture income into deferred tax and total normal taxc. Surcharge on Deferred Tax will be computed by proportionating total surcharge except 115BBE into deferred tax and total tax other than 115BBE.d. Cess @ 4% will be calculated on deferred tax (reduced by rebate on agriculture income) and surcharge on deferred tax (a-b+ c)

please enter in this column AMT credit of earlier years utilised against the gross AMT payable for this year.The figure of AMT credit utilised should be taken as per Schedule AMTC.

In column 11(b), 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 11(c), 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 11(d), please compute the aggregate of claims of tax relief in the above columns.

In column 13(b), please enter the amount of interest chargeable for default in payment of advance tax as per section 234B.

In column 13(c), please enter the amount of interest chargeable for deferment in payment of advance tax as per section 234C.

(Please refer Annexure 4 for note on 234C)

In column 13(d), please enter the amount of fee payable for default in furnishing the return of income as per section 234F.

The fee payable is Rs. 5,000 in case the return is filed after the due date but by the 31^st December, 2021..

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

The details of these tax payments should be mentioned at column 20 of Part B-TTI.

Do you have a bank account in India (Non- Residents
claiming refund with no bank account in India may select No) Select Yes or No

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 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 India’

(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

(iii) have income from any source outside India?

Else tick ‘No’.

/other person[Spouse as per section 5A/Other person as per Rule 37BA(2)]

a) Self

b) Other Person

specified in column (2)], please enter PAN/ Aadhaar No. of the other person.

Aadhaar No. of
Tenant/Buyer

Note: Details of unclaimed TDS brought forward (col 5 & 6) , TDS deducted in own hands (col. 7) , TDS deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) (col 8) should be reported in different rows

Please provide break-up of TDS deducted in this year in own hands and in hands of spouse as per section 5A or any other person as per rule 37BA(2).

year(only if corresponding
income is being offered for tax this year, not applicable if TDS is deducted u/s 194N)

that the corresponding income 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 spouse as per section 5A or any other person as per rule 37BA(2).

Withdrawalsoffered

Please enter the gross amount of receipt and head of income under which income is offered in column 11 and column 12 respectively.

In cases, where TDS is deducted by the payer in current year, but corresponding income is to be offered in future years. In such cases, no TDS credit should be claimed under the column “in own
hands” for the current year. If this is done, the column “Corresponding receipt offered” is greyed-off and is not required to be filled up.

Please Note : Select drop down as ‘Not applicable (only in case TDS is deducted u/s 194N)’ in column no 8 if TDS is claimed u/s 194N of the Act

Collection Account Number of the Collector

claimed

Please note that mobile no starting with zero is not valid.

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

Whether you have held unlisted equity shares at any time during the previous year but has not provided the relevant details

Following condition to be factored:

If any field > o then rule is not
applicable i.e ignore this rule i.e. If all the fields in is 0 only then trigger this rule

Note: This rule is applicable only if status of assessee is individual

Note : check for all 4 column

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

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

And Part B TTI Sl. No. 1a is not consistent with sl. No. 4 of Schedule
AMT

Note:This rule is not applicable for total column. It is applicable for each individual AY

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

46

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 amount of special income u/s 115BB (Winnings from lotteries, puzzles, races, games etc.) offered in schedule SI is not equal to amount offered in sl no 2a of schedule OS

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

48

A

Amount of Income from other sources chargeable at special rates in India as per DTAA offered in schedule SI is not equal to amount offered in sl no 2f of schedule OS

Note: If status in Part A general is Non-resident, DTAA income shall be considered if TRC flag is “Yes”.

If status in Part A general is Resident, DTAA income shall be considered irrespective of the TRC flag.

Note : excluding field OS DTAA, Tax on accumulated balance of recognized provident fund and 112A and PTI 112A, 111A, 112 (proviso) or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid) and STCG and LTCG DTAA

applicable to HUF .

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

Note: RES includes NOR

Deduction is available only if not opted for new tax regime u/s
115BAC.

Note :Check only for individual status

Note :Check only for individual status

Sl.No.2(u): 80U in Schedule VI-A is
greater than ZERO.

Note :Check only for individual status

under Chapter VI-A should be

consistent with the total of all
deductions in Schedule VI-A

is not consistent with total deduction
sl. no. 2v limited to Sl. No. (9-10)

applicable to Non resident
individuals.

applicable to HUF.

Sl.No. 2(q): 80QQB in Schedule VI-A is
greater than ZERO.

Note: This rule will be applicable if return is filed under section 139(1)

schedule CYLA in the field 3xi of
schedule CFL

Thus, please ensure that the
schedules contain the details of the receipts and are not left blank.
(category – A) Further, ensure that all the receipts / income on which credit is claimed as per 26AS is appearing in the return. (category – D)

Receipts/withdrawals offered ‐ “Gross Amount (Col 11)” and “Head of Income (Col 12)” is to be filled since TDS is claimed in column 9 of TDS2.

Receipts/withdrawals offered –
“Gross Amount (Col 11)” and “Head of Income (Col 12)” is to be filled since TDS is claimed in column 6 of TDS3.

AND in Corresponding

Receipts/withdrawals offered – “Gross

Amount (Col 11)”

OR “Head of Income(Col 12)”

is not filled.

amount entered cannot be more than sum of amount filled in “TDS b/f” and “TDS Deducted”.

OR

If in Schedule TDS(C2) SI.No 9&10 “TDS Claimed” is more than SI.No 6 “TDS b/f” in case of brought forward TDS claim.

amount entered cannot be more than sum of amount filled in “TDS b/f” and “TDS Deducted”.

OR

If in Schedule TDS(C2) SI.No 9&10 “TDS Claimed” is more than SI.No 6 “TDS b/f” in case of brought forward TDS claim.

Also ensure that the other person from whom credit for TDS is claimed files the return of income and gives away the TDS in his/ her return in favour of the Tax payer.

AND

“Adjusted Total Income under section 115JC(1)” should be ZERO or NULL (Field No. 3 of Schedule AMT)

AND

In “Part B TTI” schedule, any field from “Tax Payable on Deemed Total Income u/s 115JC” to

“Gross Tax Liability” ( Field reference 1 to 7 ) is greater than ZERO.

NOT EQUAL TO total of pt.
(3bi+ 3bii+ 3biii)

OR

If value in pt. 15b is NOT EQUAL TO sum of Total value of col 5( Total tax deducted) in pt. 20B (TDS from salary) Total value of col 9 (Amount claimed in own hands) in pt. 20C

OR

If value in pt. 15c is NOT EQUAL TO sum of Total value of col 5 (Amount claimed in own hands) in pt. 20D

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

AND

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

term chargeable @10% >0

AND

this value in is NOT EQUAL TO value in

“Field 9vi of item E of Sch CG”

term chargeable @20% >0

AND

this value in is NOT EQUAL TO value in

“Field 9vi of item E of Sch CG”

AND

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

AND

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

AND

this value is NOT EQUAL TO value in
field “pt.2 ” field of Schedule OS

owning and maintaining race horses” is disclosed at Schedule Part B TI, then “Schedule OS”
should be filled

AND

this value is NOT EQUAL TO value in
field “pt. 8e” field of Schedule OS

Note : If result is -ve, restrict to Zero.

Note – Dont restrict upload if variation is upto + 100 and -100

And In Part B TTI, the value in pt. 1d is
not equal to the total of (1a + 1b + 1c)

&

IFSC provided under “BANK ACCOUNT” at Sl.No.18 of Part B-TTI is not matching with the RBI database.

Sl.No.3: 87A in Part B – TTI is greater
than ZERO.

Note : Round off + 5 and -5. (i.e, if the value in XML is between + 5 and -5 of temporary calculated value, don’t
restrict the xml )

Note : Round off + 5 and -5. (i.e, if the value in XML is between + 5 and -5 of temporary calculated value, don’t restrict the xml ).

AND

In Schedule “Exempt income” SUM of row no. 1,2(i),3 and 5 is EQUAL TO ZERO or Null AND In “Part B TTI” schedule, all fields from “Tax Payable on Deemed Total Income u/s 115JC” to “Gross Tax Liability” ( Field reference 1 to 7) is ZERO or NULL AND In “Part B TTI” schedule, ANY of the fields from “Advance tax paid” to “Total Taxes Paid” is greater than ZERO ( Field reference 15a, 15b, 15c, 15e)

Note : The field reference 15d “Self‐ Assessment Tax” is excluded from above rule [Because individual having beneficiary interest outside India have to mandatorily file return before due date even if taxable income is < Basic exemption limit and 234F is levied if filed after due date.]

Note : This check will be limited to 9-10 of Part BTI

Note : This rule depends on “total income” + Status+ Residential status + Date of birth + 115BAC

Note: This rule is not required to be implemented if this condition is satisfied

(i)Individual + 02.04.1961 onwards
including 2nd April + Resident + 115BAC is No and amount sl. No.12-Sl. No. 13 less than or equal to 250000

(ii)Individual + Non Resident + 115BAC is no and amount sl. No.12-Sl. No. 13 less than or equal to 250000

(iii)Individual + less than 02.04.1961 but

more than 01.04.1940. + Resident +
115BAC is no and amount sl. No.12-Sl. No. 13 less than or equal to 300000

(iv)Individual + less than 02.04.1941

payable after credit u/s 115JD should be equal to sum of Sl.No. 8a ‐9

Note: This rule is applicable if Sl No. 8a is higher than 9

Note: This rule is applicable if 10 is greater than 11d

AND

in sch. CG, all relevant income A2ie, A2iie, A3a, A7a (15% only) fields are zero/null

OR

In Part B‐TI, Sl. No. 3.a.ii STCG 30% is

MORE THAN ZERO

AND

in sch. CG, all relevant income A4e, A7b (30% only) fields are zero/null

OR

In Part B‐TI, Sl No. 3.b.i LTCG 10% is

MORE THAN ZERO

AND

in sch. CG, all relevant income Sl. No. B3ie, B3iie, B4c, B6ie, B6iie, B6iiie, B7c, B8c, B11a1, B11a2 (10% only) fields are zero/null

OR

In Part B‐TI, LTCG 20% is MORE THAN

ZERO

AND

in sch. CG, all relevant income Sl. No. B1e, B2e, B5c, B8f, B9e, B10, B11b (20% only) fields are zero/null

OR

In Part B‐TI, Sl No. 4b OS special income

is MORE THAN ZERO

off Total should be equal to the
sum of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ 3ix + 3x + 3xi)

capital gain taxable at applicable
rates” should match with 4(vi) of schedule CYLA

opting for new tax regime u/s
115BAC?, In schedule CYLA Sl. No. 2xiii should not be more than Rs. 200000

AND

value in 2i of Schedule CYLA is not equal to[ (-1) value Multiplied by ( 4 of
Schedule HP)].

Value in 3(i) of Schedule CYLA is not equal to[ (-1) value Multiplied by ( 6 of Schedule OS)].

loss set off should be equal to sum
of(2ii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x+ 2xi+ 2xii)

loss set off should be equal to sum
of(3ii + 3iii+ 3iv + 3v + 3vi + 3vii + 3viii + 3ix + 3x+ 3xii)

Note : if result is -ve, restrict to Zero

Note : if result is -ve, restrict to Zero

Note : if result is -ve, restrict to Zero. Check for all rows.

equal to Sl. No. 8e of Schedule OS.
(provided 8e is positive)

This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 112A

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

Note : Round off + 2 and – 2 for Col 7 will be allowed

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

This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 112A

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

should be equal to the output of Col. 6-Col. 13

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

This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 15AD(i)(b)(iii) proviso

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

This rule will not be applicable if drop is selected as ” After 31st January, 2018″ in schedule 15AD(i)(b)(iii) proviso

Note : round of for + 100 or -100.

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

Col. 14 Balance should be equal to the output of Col. 6-Col. 13

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

Total should be equal to the sum of individual rows

(1+ 2+ 3+ 4+ .. )

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

“Assessee PAN” or “PAN at
Verification”

deduction computed should not be more than the eligible amount

entitled for 100% deduction with

out qualifying limit” “Total
Donation” should be equal to sum

of “Donation in cash” AND
“Donation in other mode”

A should be equal to the sum of
Donation in Cash and Donation in other mode

should be equal to the sum of
(Aiii+ Biii+ Ciii+ Diii)

should be equal to the sum of Donation in Cash and Donation in other mode

should be equal to the sum of (i+ ii)

Note : Limit has to be checked PAN wise.

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

Note 2: Rounding off + 2 and -2(i.e, if the value in XML is between + 2 and -2 of

temporary calculated value, don’t
restrict the xml ).

annual value of the property owned should be equal to own percentage share *annual value.

in the property *value at field 1e
(applicable for all properties ).

Note:- Threshold limit of + 5 and -5 to be added

Gross rent received/ receivable/ lettable value is zero or null

AND

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

Out”

and

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

should be output of SL.no (1g+ 1h)

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

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

And In Schedule 80D, Deduction at Sl.
No. 1a should be equal to sum of Sl. No (i+ ii)

Note : This validation need to be

checked if (i+ ii) < 25000

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

fields 1(a)(ii), 1(b)(ii), 2(a)(ii), 2(b)(ii)
combined together is greater than 5000

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

Note : This validation need to be checked if (i+ ii+ iii) < 50000

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

Note: This validation to be checked if value at (i+ ii) is less than 25000

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

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

Note : This validation need to be checked if (i+ ii+ iii) < 50000

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

Note: This validation to be checked if value at 1a+ 1b+ 2a+ 2b is less than
100000

AND

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

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

And In schedule VI A , value in field 80GGA (Pt. o) System calculated value is greater than zero

AND

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

claimed in Sch VI A then Schedule 80D must be filled

f) System calculated value is greater
than zero

AND

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

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

Note: This rule will be applicable if 2 is greater than 3

chargeable under Salaries should
be output of Sl.No. 4-5

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

Deduction under Sch S -3 “Exemption u/s 10(10) for gratuity” is more than Rs. 20 Lakhs.

value of “Sec 10(13A)-Allowance to
meet expenditure incurred on house rent ” is more than (50% of dropdown

value of ” Basic Salary and Dearness
Allowance) or House Rent Allowance ” in the Sl.no.1a of all employers of Sch S which ever is lower

Allowance u/s 10(10B)(i)-Retrenchment

Compensation received in respect of
schemes not approved can not exceed Rs.500,000

shall not exceed Total of Gross
Salary at Sl. No. 2 as reduced by House Rent Allowance (of all the employers)

exculding HRA u/s 10(13A) shall not
exceed Total of Gross Salary at Sl. No. 2 as reduced by House Rent Allowance (of all the employers)

Govt and State Government
employees u/s 16(ii).

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

Note : this rule is applicable only if one of the “nature of employer” is select as “Central gvnt” or “state gvnt” or PSU

Note : Round off + 1. (i.e, if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml )

Gratuity shall not be allowed
against more than one Employer.

pension) shall not be allowed against
more than one Employer.

And and In Schedule Salary Sl no 5a
should not exceed 50,000 or net salary as per sl no 4 whichever is less

1a+ 1b+ 1c+ 1d+ 1e is not equal to Sl.no.1

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

equal to sum of sl.no
1di+ 1dii+ 1diii+ 1div+ 1dv

“Non Resident” and Sl. No. 2dxvi-

115BBF of Schedule OS is greater than
Zero.

Note: If status in Part A general is Non-resident, Applicable Rate shall be considered provided TRC flag is “Yes”.

If status in Part A general is Resident, Applicable Rate shall be considered irrespective of the TRC flag.

&

For Non residents – sl no 2f , column 10 is not lower of column 6(rates as per treaty) and column 9(rates as per IT Act), only if TRC flag is Y

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

the blocks+ A2e+ A3a+ A3b+ A4e+
A5e+ A6+ A7-A8a of Schedule CG .

Note: This rule will applicable only if B13 is positive.

Consideration(Sl.No. A1aiii) is zero than expenses(Sl.No. A1b(iv) should not be claimed

Consideration(sr no A1aiii) is zero and expenses (sr no A1b(iv) are more than zero

Consideration(Sl.No. A2a) is zero
than expenses(Sl.No. A2b(iv) should not be claimed

Consideration(sr no A2a) is zero and
expenses (sr no A2b(iv) are more than zero

Consideration(Sl.No. A4aiii) is zero than expenses(Sl.No. A4b(iv) should not be claimed

Consideration(sr no A4aiii) is zero and expenses(sr no A4b(iv) are more than zero

should be equal to the sum of
A(2c+ 2d)

to sum of A4[(a)(ic)+ (aii)]

to sum of A5[(a)(ic)+ (aii)]

A7b + A7c)

Note: If status in Part A general is Non-resident, Applicable Rate shall be considered provided TRC flag is “Yes”.

If status in Part A general is
Resident, Applicable Rate shall be considered irrespective of the TRC flag.

not lower of column 6(rates as per
treaty) and column 9(rates as per IT Act)- For residents

For Non residents – sl no A8 , column 10 is not lower of column 6(rates as per treaty) and column 9(rates as per IT Act), only if TRC flag is Y.

biv)

Note:-if (2c-2d) is negative negative

then the value should be restricted to zero

Note: This rule is applicable if 4a is
greater than 4b

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

Note: This rule is applicble if 6c is
greater than 6d

Note: This rule is applicable if 7a is greater than 7b

Note:-if B(8a-8b) is negative then the value should be restricted to zero

Note: This rule is applicable if 8d is greater than 8e

should be equal to sum of
B9(bi+ bii+ biii)

equal to B(9c-9d)

Note: This rule is applicable if 9c is greater than 9d

Note : check for all columns(i.e, 2 to 8)

Note:-if (i-x) is negative treat it as zero

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1‐ A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1‐B11) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B12.

Note: This rule will be applicable only if the sum of sl no (A2e+ A3a+ A7a) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1‐A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: This rule will be applicable only if the sum of sl no (A4e+ A7b) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is
included therein, if any.

For Non Residents amount will be
reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: This rule will be applicable only if the sum of sl no (A1e+ A3b+ A5e+ A6+ A7c) is negative

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is
included therein, if any.

For Non Residents amount will be
reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: This rule will be applicable only if the Amount of income at sl no A8b is negative

Note: This rule will be applicable only if the sum of sl no (B3e+ B4c+ B6e+ B7c+ B8c+ B11a1+ B11a2) is negative

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1‐B11) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B12.

Note: This rule will be applicable only if the sum of sl no (B1e+ B2e + B5c+ B8f+ B9e+ B10+ B11b) is negative

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1‐B11) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B12.

Note: This rule will be applicable only if the Amount of income at sl no B12b is negative

Note: This rule will be applicable only if the (A2e+ A3a+ A7a) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1‐A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: This rule will be applicable only if the (A4e+ A7b) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1‐A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

Note: This rule will be applicable only if the (A1e+ A3b+ A5e + A6+ A7c) is positive

Note: The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1‐A7) as reduced by the amount of STCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. A8.

385

Note: This rule will be applicable only if the total of Col. 2 Amount of income of sl no A8b is positive

Note: This rule will be applicable only if the (B3e+ B4c+ B6e+ B7c+ B8c+ B11a1+ B11a2) is positive

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B12.

Note: This rule will be applicable only if the (B1e+ B2e+ B5c+ B8f+ B9e+ B10+ B11b) is positive

Note: The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG chargeable or not chargeable to tax at special rates as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if TRC flag is Yes at column No. 7 of Sl. No. B12.

Note: This rule will be applicable only if the Amount of income at sl no B12b is positive

389

390

Note : if result is negative, restrict to Zero.

Note: This rule is not applicable for resident senior citizens(here resident

A

In schedule CG at table F total of all the quarter of field “Short-term
capital gains taxable at the rate of 30%” should match with field 3(iv) of schedule BFLA “Short-term
capital gain taxable @ 30%” (Not applicable for Resident Senior Citizens)

In Schedule CG, Table F Sl. No. 2 the breakup of all the quarters is not equal to the value from item 3iv of schedule

BFLA

Note: This rule is not applicable for resident senior citizens(here resident

A

In Schedule CG, Table F Sl. No. 3 the breakup of all the quarters is not equal to the value from item 3v of schedule BFLA

Note: This rule is not applicable for resident senior citizens(here resident

A

In Schedule CG, Table F Sl. No. 4 the breakup of all the quarters is not equal to the value from item 3vi of schedule BFLA

Note: This rule is not applicable for resident senior citizens(here resident

A

395

Note: This rule is not applicable for Senior resident senior citizens(here resident includes not ordinary resident as well)

Note: This rule is not applicable for resident senior citizens(here resident includes not ordinary resident as well)

Note: This rule is not applicable for resident senior citizens(here resident includes not ordinary resident as well)

399

A

Deduction u/s 80CCD(2) cannot be claimed more than 14% of salary if any of the employer is Central Government or more than 10% of salary in case of employer category selected other than “Pensioners & Central Government”

Any of the nature of Employer is Central Government & In schedule VI-A value mentioned at field sr no.1e is more than 14% of value mentioned in the field (Basic+ DA of drop down as per 1a of all the employers) 1-1b of Sch Salary

or

Value mentioned in the field Sr. no 1e of Sch VI-A is more than 10% of value mentioned in the field (Basic+ DA of drop down as per 1a of all the employers) of Schedule Salary and Nature of Employer is other than “central goverment” & “Pensioner”

Note: If the GTI is less than or equal to zero, this rule will skipped

Note : Round off + 1. (i.e, if the value in XML is more than upto 1/- of temporary calculated value, don’t restrict the xml )

Remuneration received as an
official, by whatever name called, of an embassy, high commission etc.” cannot be more than Gross Salary

10(6)-Remuneration received as an
official, by whatever name called, of an embassy, high commission etc.” is more than the value of field “2” gross salary

Allowances or perquisites paid or allowed as such outside India by

the Government to a citizen of
India for rendering service outside India cannot be more than Gross salary

pension received cannot be more than Salary as per section 17(1)

drop down “Sec 10(10A)-Commuted
value of pension received” is more than

the value of field 1a Salary as per
Section 17(1)

Same cannot be more than Rs 3,00,000, employer category I none of the salary blocks is
“Government” (category – D)

Sec 10(10C)-Amount received on
voluntary retirement or termination of service Amount received/receivable on voluntary retirement or termination of service” is more than the value of Rs. 5,00,000.

Note:-if more than one dropdown is

selected but the values are zero then it should not get caught

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

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

AND

TAN is not mentioned in Schedule TDS1 as per the sheet “TANs_of_BSNL,MTNL,TRAI”

AND

If none of the employment categories is not “Pensioner” in current AY and none of the employment categories is “Government” from the latest ITR available in CPC of immediate preceding AY and the deduction u/s 10(10AA) is more than Rs. 300000

“Sec 10(5)-Leave Travel concession/assistance”

“Sec 10(13A)-Allowance to meet expenditure incurred on house
rent”

“Sec 10(14)(i)- Prescribed
Allowances or benefits (not in a nature of perquisite) specifically
granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in
performance of duties of office or employment”

“Sec 10(14)(ii) -Prescribed
Allowances or benefits granted to meet personal expenses in performance of duties of office or

“Sec 10(5)-Leave Travel
concession/assistance”

“Sec 10(13A)-Allowance to meet
expenditure incurred on house rent”

“Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment”

“Sec 10(14)(ii) -Prescribed Allowances or benefits granted to meet personal
expenses in performance of duties of office or employment or to compensate him for increased cost of living” is more than “0”

“Section 10(14)(i) ‐ Allowances referred in sub‐clauses (a) to (c) of sub‐rule (1) in Rule 2BB” “Section 10(14)(ii) ‐ Transport allowance granted to certain physically handicapped assessee”

Note: This rule is Not applicable for Resident Senior Citizens

Note : Rounding off + 1 and -1 .

Note : Limit has to be checked PAN wise.

then In Schedule Chapter VI-A, Deduction u/s 80C, 80CCC,
80CCD(1) , 80CCD(1B), 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80GGC,
80QQB, 80RRB, 80TTA, 80TTB, 80U cannot be claimed.

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

assessee” cannot exceed Rs 38,400

handicapped assessee” is more than Rs 38,400

Round off : + 1 or -1

exceed 1.10 times A1(ai), value at
A1(aiii) will be equal to A1(ai), or else value at A1(aiii) will be equal to A1(aii)

Note: In schedule OS, For Non residents – DTAA income will be considered only if TRC flag is Yes at column number 7 of sl no 2f