Central Board of Direct Taxes, e-Filing Project
ITR 1 – Validation Rules for AY 2023-24
Version 1.0 – 23rd May 2023
Directorate of Income Tax (Systems) E-2,
A.R.A. Centre, Ground Floor,
Jhandewalan Extension
New Delhi – 110055
Purpose
The Income Tax Department has provided free return preparation software in downloads page which are fully compliant with data quality requirements. However, there are certain commercially available software or websites that offer return preparation facilities as well. In order to ensure the data quality of ITRs prepared through such commercially available software, various types of validation rules are being deployed in the e-Filing portal, so that the data which is being uploaded are accurate and compliant to the validation rules to a large extent. The tax-payers are advised to review these validation rules to ensure that the software used by them is com-pliant with these requirements, to avoid rejection of return due to poor data quality or mistakes in the return.
The software providers are strictly advised to adhere to these rules to avoid inconvenience to the taxpayers, who may use their software. Software providers may please note that these validation rules will be strictly monitored and enforced, and each rule will have to be complied strictly. In case of violations, the concerned return preparation utility/ software is liable to be blacklisted without any notice and such blacklisting will be published on the e-filing website. No return using blacklisted software will be permitted to be uploaded till the time the software provider is able to provide details of correction in software. This may cause avoidable inconvenience to the taxpayers and loss of reputation to software providers for which the Income Tax Department will not be responsible.
1 Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR1 for each defect as categorized below:
Table 1: List of Category of Defect
| Category of defect | Action to be Taken |
| A | Return will not be allowed to be uploaded. Error message will be displayed. |
| D | Return data will be allowed to be uploaded but the taxpayer uploading the return will be informed of a possibility of some of the deduction or claim not to be allowed or entertained unless the return is accompanied by the respective claim forms or particulars. |
1.1 Category A:
Table 2: Category A Rules
|
S. N |
Scenarios |
| 1. | ITR-1 -“Name” of taxpayer in ITR does not match with the “Name” as per the PAN data base (This will be verified at the time of upload. To ensure that the name entered is as appearing in the PAN card) |
| 2. | Taxpayer claiming benefit of senior citizen & super senior citizen, but date of birth is not matching with PAN database |
| 3. | If the original return is filed under section 142(1) then taxpayer cannot file a return u/s 139 (Will be checked at upload level) |
| 4. | Once a proceeding is initiated u/s148, no other return can be filed u/s 139 (Will be blocked at upload level) |
| 5. | In the return filed “Gross Total Income” and all the heads of income is entered should be more than zero if tax liability has been computed and paid |
| 6. | “Income details” and “Tax computation” should be disclosed where details regard-ing “Taxes Paid” have been disclosed. |
| 7. | If option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Gross Total Income should be equal to the Total of Income from Salary, House Property & Other Sources. |
| 8. | Rebate u/s 87A can be claimed by only by Resident Individual having Total income of less than or equal to Rs. 5,00,000 |
| 9. | Total income should be the difference between “Gross total income” and “Total deductions” OR zero if the gross total income minus Ch VI-A deductions is negative |
| 10. | The amount of “Tax after Rebate ” should be equal to “Tax payable on total in-come” Minus “Rebate u/s 87A” |
| 11 | The amount at “Total tax and Cess” should be equal to sum of “Tax after Rebate” and “Heath & Education Cess” |
| 12 | “Total Tax, Fees & Interest” should be equal to the sum of “Total Tax & Cess + Interest u/s 234A + 234B+ 234C + 234F- Relief u/s 89” |
| 13 | In “Schedule Income Details” Total Interest, Fee Payable should be equal to the sum of Interest u/s 234 A+ Interest u/s 234 B+ Interest u/s 234 C+ Fee u/s 234F |
| 14 | Agriculture Income shown as exempt cannot be more than Rs 5000/- |
| 15 | In “schedule “Income Details” Exempt income should be equal to sum of amount entered in individual col. Of exempt income. |
| 16 | Sec 10(10BC)-Any amount from the Central Govt./State Govt./local authority by way of compensation on account of any disaster drop-down cannot be selected more than one time under Exempt Income. |
| 17 | Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)” drop-down cannot be selected more than one time under Exempt Income. |
| 18 | Sec 10(11)-Statutory Provident Fund received drop-down cannot be selected more than one time under Exempt Income. |
| 19. | Sec 10(12)-Recognized Provident Fund received drop-down cannot be selected more than one time under Exempt Income. |
| 20. | Sec 10(13)-Approved superannuation fund received drop-down cannot be select-ed more than one time under Exempt Income. |
| 21. | Sec 10(16)-Scholarships granted to meet the cost of education drop-down cannot be selected more than one time under Exempt Income. |
| 22. | Sec 10(17)-Allowance MP/MLA/MLC drop-down cannot be selected more than one time under Exempt Income only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 23. | Sec 10(18)-Pension received by winner of “PARAM Vir Chakra or “Maha Vir Chak-ra” or “Vir Chakra” or such other gallantry award” drop-down cannot be selected more than one time under Exempt Income. |
| 24. | Defense Medical Disability Pension drop-down cannot be selected more than one time under Exempt Income. |
| 25. | Sec 10(19)-Armed Forces Family pension in case of death during operational duty drop-down cannot be selected more than one time under Exempt Income |
| 26. | Sec 10(26)-Any income as referred to in section 10(26) drop-down cannot be se-lected more than one time under Exempt Income. (Message to be shown to the taxpayers while pre-paring the return that this deduction is available only for certain category of assesses of NE Region and Ladakh) |
| 27. | Sec 10(26AAA)-Any income as referred to in section 10(26AAA) drop-down can-not be selected more than one time under Exempt Income. (Message to be shown to the taxpayers while preparing the return that this deduction is available only for certain Sikkimese assessees) |
| 28. | Standard deduction allowed on House property should be equal to 30% of Annual value. |
| 29. | Gross rent received/ receivable/ lettable value should be more than zero or null where assessee is claiming municipal tax. |
| 30. | Taxpayer has selected type of property as let-out or deemed let out then Gross rent received/ receivable/ lettable value should be more than zero. |
| 31. | In Schedule Gross Total Income, Sl.no B2iii. Annual Value should be output of SL.no B2i-B2ii. |
| 32. | In Schedule Gross Total Income, Sl.no B2vii.Income chargeable under the head ‘House Property’ (iii – iv-v + vi) should be equal to sum of B2iii- B2iv-B2v+B2vi or the sum of Individ-ual values under the head of House Property cannot be different from the “Income chargeable under the head House Property”. |
| 33. | In Schedule HP, if “Type of House Property” is selected as “Self-Occupied”, then assessee cannot claim interest on borrowed capital more than Rs 2,00,000 only if option ‘No’ is se-lected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 34. | In “Schedule Income Details” Tax paid to local authorities shall not be allowed for Type of House Property as “Self-Occupied” |
| 35. | “Interest from savings bank account” drop-down cannot be selected more than one time under Income from other sources. |
| 36. | “Interest from Deposits (Bank/Post Office/Cooperative Society)” drop-down cannot be selected more than one time under Income from other sources |
| 37. | In schedule “Income Details” Income from other sources should be equal to sum of amounts entered in individual col. of income from other sources |
| 38. | In “Schedule Income Details” Deduction u/s 57(iia) shall be allowed only if “Family pension” is offered to tax and option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 39. | Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15,000 only If option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 40. | Interest from Income Tax Refund drop-down cannot be selected more than one time under Income from other sources. |
| 41. | Family pension drop-down cannot be selected more than one time under Income from other sources. |
| 42. | Entertainment allowance u/s 16(ii) will be allowed only to Central Govt, State Govt, PSU employees and will be allowed to the extent of Rs 5000 or 1/5th of Salary whichever is lower.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 43. | Entertainment allowance u/s 16(ii) will be allowed to employees of only Central Government, State Government and PSU.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 44. | Gross salary should be total of salary as per section 17(1) and value of perquisites as per section 17(2) and profits in lieu of salary as per section 17(3) and Income from retirement benefit account maintained in a notified country u/s 89A and Income from retirement benefit ac-count maintained in a country other than notified country u/s 89A |
| 45. | In the Schedule “Gross total Income”, ‘Net Salary’ should be the difference be-tween ‘Gross salary’ and ‘Allowances to the extent exempt u/s 10’. |
| 46. | In Schedule Gross Total Income, B1 (iv) Deductions u/s 16 should be sum of B1 (iva+ivb+ivc) |
| 47. | In Schedule Gross Total Income, Sl.no B1v Income chargeable under Salaries should be (B1iii– B1iv) |
| 48. | “Total of all allowances to the extent exempt u/s 10 cannot be more than Gross Salary” |
| 49. | Exempt allowance u/s 10(10)-Death-cum-retirement gratuity received cannot be more than Rs. 20,00,000 |
| 50. | Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG in the Official Gazette cannot exceed Rs. 500,000 |
| 51. | Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination of service cannot exceed Rs. 5,00,000 |
| 52. | In exempt allowances only Sec 10(10B) (i) OR Sec 10(10B) (ii) OR Sec 10(10C) can be selected. |
| 53. | Exempt Allowance u/s 10(10CC)-Tax paid by employer on non-monetary perqui-site cannot be more than Value of perquisites as per section 17(2) |
| 54. | Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than eligible limit under rule 2A.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 55. | Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a na-ture of perquisite) specifically granted to meet expenses wholly, necessarily, and exclusively and to the extent actually incurred, in performance of duties of office or employment cannot be more than Value of Salary as per section 17(1) at sr. no B1(ia)
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 56. | Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living cannot be more than Value of Salary as per section 17(1) at Sl. No. (ia)
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 57. | In Schedule “Income Details” allowance to extent exempt u/s 10 should be equal to sum of individual values entered. |
| 58. | Taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 50000 only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 59. | Total income should not be greater than Rs 50 lakhs. |
| 60. | Relief u/s 89 cannot be claimed by taxpayer if details of salary as per 17(1), Value of perquisite as per 17(2) and Profit in lieu of salary as per 17(3) or family pension are “zero”/ “blank” |
| 61. | In “Schedule Income Details ” Total Tax, Fee & Interest should be equal to sum of Balance Tax after Relief +Total Interest, Fee Payable |
| 62. | “Sec 10(17A)-Award instituted by Government” drop-down cannot be selected more than one time under Exempt Income. |
| 63. | In income details total of Dividend income should be equal to sum of “Quarterly breakup of Dividend Income” |
| 64. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Ex-empt allowance under Section 10(14)(ii) – “Transport allowance granted to certain physically handi-capped assessee” should not exceed Rs 38,400 |
| 65. | “If option “”Yes”” is selected for ‘Are you opting for new tax regime u/s 115BAC?’, Then Exempt allowances under
“Sec 10(5)-Leave Travel concession/assistance” “Sec 10(13A)-Allowance to meet expenditure incurred on house rent” “Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in perfor-mance of duties of office or employment” “Sec 10(14)(ii) -Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living” should not be more than “0” |
| 66. | Exempt allowances under “Section 10(14)(i) – Allowances referred in sub-clauses (a) to (c) of sub-rule (1) in Rule 2BB”
“Section 10(14)(ii) – Transport allowance granted to certain physically handicapped assessee” should not be more than “0”” Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ |
| 67. | Option “Yes” cannot be selected for ‘Are you opting for new tax regime u/s 115BAC?’ after due date of filing of return mentioned u/s 139(1) |
| 68. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then if there is a house property loss, Gross Total Income should be equal to the Total of Incomes from Sala-ry and Other Sources, ignoring the loss from House property. |
| 69. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, then exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than zero |
| 70. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule HP, if “Type of House Property” is selected as “Self-Occupied”, then interest on borrowed capital should not be more than “0”, |
| 71. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Deduction u/s 57(iia) should not be more than “0” |
| 72. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then Entertainment allowance u/s 16(ii) should not be more than “0” |
| 73. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Ex-empt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent should not be more than “0” |
| 74. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’
Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily, and exclusively and to the extent actually incurred, in performance of duties of office or employment should not be more than “0” |
| 75. | If option Yes is selected for ‘Are you opting for new tax regime u/s
115BAC?’Exemption u/Sec 10(5)- Leave Travel concession/assistance should not be more than “0” |
| 76. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Ex-empt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expens-es in performance of duties of office or employment or to compensate him for increased cost of liv-ing should not be more than “0” |
| 77. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, Pro-fessional tax u/s 16(iii) should not be more than “0” |
| 78. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Standard deduction u/s 16ia should not be more than “0” |
| 79. | If option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and Income from house property is positive then Gross Total Income is not equal to the Total of Incomes from Salary, House Property & Other Sources. |
| 80. | If Option No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, Ex-empt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than the limits laid under Rule 2A. |
| 81. | Exempt allowance u/s 10(10B)-First proviso, 10(10B)-Second Proviso and 10(10C) cannot be claimed simultaneously |
| 82. | “User can opt any one proviso to section 10(11)/ (12) i.e., any one proviso out of
i. Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11) . Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(11) i. Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) ii. Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12) |
| 83. | Any drop-down of nature of income cannot be selected more than one time under Exempt Income. |
| 84. | “Income from retirement benefit account maintained in a notified country u/s 89A” drop-down cannot be selected more than one time under Income from other sources. |
| 85. | “Income from retirement benefit account maintained in a country other than u/s 89A ” drop-down cannot be selected more than one time under Income from other sources. |
| 86. | In Schedule 80D, the amount of preventive health checkup of all the fields com-bined together should not exceed 5000. |
| 87. | Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than 1,50,000. |
| 88. | For employer category “CG-Pensioners”
“SG-Pensioners” “PSU-Pensioners” “Other Pensioners” or Not Applicable, then Deduction u/s 80CCD(1) should not be more than 20% of Gross total Income. |
| 89. | For employer category is other than “”CG-Pensioners””
“SG-Pensioners” “PSU-Pensioners” “Other Pensioners” or Not applicable then Maximum amount that can be claimed for u/s 80CCD(1) is 10% of Salary. |
| 90. | Deduction u/s 80CCD(2) should not be more than 10% of salary by employer oth-er than Central Government or State Government. |
| 91. | If Assessee is claiming deduction under section 80DD, providing eligible category description is mandatory |
| 92. | Amount that can be claimed for category “Dependent with disability” u/s 80DD should be equal to 75,000. |
| 93. | The amount that can be claimed for category “Dependent with severe disability” u/s 80DD should be equal to 125,000. |
| 94. | Resident assessee cannot claim deduction u/s 80DDB for “Senior Citizen – Self or Dependent” more than Rs. 1,00,000 only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 95. | If Assessee is claiming deduction under section 80DDB providing eligible category description is mandatory. |
| 96. | Maximum amount that can be claimed for category “Self or Dependent” u/s 80DDB is 40,000. |
| 74. | If deduction u/s 80G claimed, details should be provided in Schedule 80G |
| 97. | In Schedule 80G, in Table F, Donation should be equal to sum of donation entitled for 100% deduction without qualifying limit + donation entitled for 50% without qualifying limit + donation entitled for 100% deduction subject to qualifying limit + donation entitled for 50% subject to qualifying limit. |
| 98. | In Schedule VIA, deduction claimed u/s 80G should not be more than the eligible amount of donation mentioned in Schedule 80G. |
| 99. | Assessee can claim deduction under section 80TTA to the maximum limit of Rs.10,000/- |
| 100. | Deduction u/s 80TTA should not be more than savings account interest income under other sources only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 101. | Deduction u/s 80TTA cannot be claimed by Senior Citizen (date of birth is on or after 02.04.1963) |
| 102. | Assessee can claim deduction under section 80TTB to the maximum limit of Rs.50,000/-. |
| 103. | Assessee being less than 60 years of age cannot claim deduction under section 80TTB (date of birth is before 02.04.1963) |
| 104. | Assessee being senior citizen cannot claim deduction under section 80TTB on oth-er than interest income from other source |
| 105. | The amount that can be claimed for category “Self with severe disability” u/s 80U should be equal to 125,000. |
| 106. | If Assessee is claiming deduction under section 80U providing eligible category de-scription is mandatory |
| 107. | Total of chapter VI-A deductions should match with sum of individual deductions restricted to GTI |
| 108. | Amount that can be claimed for category “Self with disability” u/s 80U should be equal to is 75,000. |
| 110. | In Schedule 80G in table (B) “Donations entitled for 50% deduction without quali-fying limit” donation in cash or donation in other mode is to be entered mandatory without which total deduction column should not be entered |
| 111. | In Schedule 80G in table (c) “Donations entitled for 100% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory without which total deduction column should not be entered |
| 112. | In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory without which total deduction column should not be entered |
| 113. | In Schedule 80G in table (E) Donations should be equal to the sum of (Donations entitled for 100% deduction without qualifying limit +Donations entitled for 50% deduction without qualifying limit+ Donations entitled for 100% deduction subject to qualifying limit +Donations entitled for 100% deduction subject to qualifying limit) |
| 114. | Total Donation should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit” |
| 115. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit” |
| 116. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to qualifying limit” |
| 117. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit” |
| 118. | If option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/-. |
| 119. | In “Schedule 80GGA” “Donation in cash” or “Donation in other mode” is to be entered mandatory without which total deduction column should not be entered |
| 120. | Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in other mode” in table (80GGA) |
| 121. | If Deduction u/s 80GGA is claimed, details should be provided in Schedule 80GGA. |
| 122. | In Schedule 80GGA, ‘Eligible amount of Donations’ cannot be more than the ‘Total Donations’. |
| 123. | In Schedule VIA, deduction claimed u/s 80GGA cannot be more than the eligible amount of donation mentioned in Schedule 80GGA |
| 124. | Donee PAN mentioned in Schedule 80GGA cannot be same as the assessee PAN or the verification PAN |
| 125. | In Schedule Income Details, the maximum limit allowable under section 80GG is: Rs.60,000/- or 25% of his total income before allowing deduction of this expenditure, whichever is less. |
| 126. | The maximum limit allowable under section 80CCD(1B) is Rs.50. |
| 127. | Deduction u/s 80CCD (2) cannot be claimed by taxpayer with employer category as “CG-Pensioners” “SG-Pensioners” “PSU-Pensioners” “Other Pensioners “” or “Not Applica-ble”. |
| 128. | In schedule 80G, same PAN of Donee cannot appear more than once |
| 129. | In schedule 80GGA, same PAN of Donee cannot appear more than once |
| 130. | House rent allowance (HRA u/s.10(13A)) is claimed, hence deduction u/s.80GG is not allowed for the corresponding period. |
| 131. | Deduction u/s 80CCD (2) should not be more than 14% of salary if the employer category is Central Government or State Government. |
| 132. | Deduction u/s 80EE cannot be more than Rs 50000/-. |
| 133. | Assessee claiming deduction u/s 80EEA cannot be more than Rs 150000/-. |
| 134. | Only one of the deductions u/s 80EE/ 80EEA is allowed. Thus, if deductions claimed under section 80EEA is greater than “Zero” deductions claimed under section 80EE cannot be greater than “Zero” |
| 135. | Assessee claiming deduction u/s 80EEB cannot be more than Rs 150000/- only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’. |
| 136. | In Schedule 80D, Deduction at Sl. No. 1a Self and Family will be allowed to the ex-tent of 25000. |
| 137. | In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii) |
| 138. | In Schedule 80D, Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be allowed to the extent of 50000. |
| 139. | In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii) |
| 140. | In Schedule 80D, Deduction at Sl. No. 2a Parents will be allowed to the extent of 25000. |
| 141. | In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii) |
| 142. | In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowed to the extent of 50000. |
| 143. | In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii) Note: This validation to be checked if value of (i+ii+iii) Sl. No. 2b is less than 50000 |
| 144. | In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed to the ex-tent of 100000. |
| 145. | In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+1b+2a+2b) subject to GTI Note: This validation to be checked if value of Sl. No. (1a+1b+2a+2b) at Sl. No. 3 is less than 100000 |
| 146. | If 80D claimed in Income Details Deduction under Chapter VIA, details should be provided in Schedule 80D |
| 147. | In Schedule 80G, ‘Eligible amount of Donations’ cannot be more than the ‘Total Donations’. |
| 148. | Deduction u/s 80GGA is not allowed for donation made in cash above Rs. 2000/. |
| 149. | In schedule 80GGA, if donation is made, same PAN of Donee cannot appear more than once |
| 150. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ), B5(d),B5(f),B5(g),B5(h),B5(i),B5(j),B5(k),B5(l),B5(m),B5(n),B5(o),B5(p),B5(q),B5(r), B5(s) should not be more than “0” |
| 151. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than zero. |
| 152. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80DD should not be more than “0” |
| 153. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction claimed u/s 80DDB should not be more than “0” |
| 154. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80G claimed should not be more than “0” and details should not be provided in schedule 80G |
| 155. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80TTA should not be more than “0” |
| 156. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80TTB should not be more than “0” |
| 157. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80U should not be more than “0” |
| 158. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then In Schedule VIA, deduction under section 80CCD(1B) should not be more than “0” |
| 159. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then In Schedule VIA, deduction under section 80EE should not be more than “0” |
| 160. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction under section 80EEA should not be more than “0” |
| 161. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction under section 80EEB should not be more than “0” |
| 162. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80D claimed should not be more than “0” and details should not be provided in schedule 80D |
| 163. | If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80GGA claimed should not be more than “0” and details should not be provided in schedule 80GGA |
| 164. | In Schedule 80D, Deduction at sl.no.1a “Self and Fami-ly” can be claimed only if dropdown at sl.no.1 ‘Whether you or any of your family member (exclud-ing parents) is a senior citizen?’ is selected as “No” |
| 165. | In Schedule 80D, Deduction at sl.no.1b “Self & Family including Senior Citizen” can be claimed only if dropdown at sl.no.1 ‘Whether you or any of your family member (excluding parents) is a senior citizen? is selected as “Yes” |
| 166. | In Schedule 80D, Deduction at sl.no.2a “Parents” can be claimed only if dropdown at sl.no.2 ‘Whether any one of your parents is a senior citizen’ is select-ed as “No” |
| 167. | In Schedule 80D, Deduction at sl.no.2b “Parents in-cluding Senior Citizen” can be claimed only if dropdown at sl.no.2 ‘Whether any one of your parents is a senior citizen’ is selected as “Yes” |
| 168. | In Schedule 80D, deduction cannot be claimed in sl.no.1a and 1b if dropdown is selected as “Not claiming for Self /Family” |
| 169. | In Schedule 80D, deduction cannot be claimed in sl.no.2a and 2b if dropdown is selected as “Not claiming for Parents” |
| 170. | In Schedule IT total of col 4 Tax Paid should be equal to sum of individual val-ues |
| 171. | In Schedule TCS, “The Amount of TCS claimed this year” should not be more than “Tax collected”. |
| 172. | In Schedule TCS total of col 6 TCS credit out of (5) being claimed this year should be equal to sum of individual values |
| 173. | In Schedule TDS2 (Other than salary), “The Amount of TDS claimed this year” should not be more than “Tax deducted”. |
| 174. | In Sch TDS 3 Details of Tax Deducted at Source [As per Form 26QC furnished by the Deductor(s)], “The Amount of TDS (3) claimed this year” should not be more than “Tax deducted”. |
| 175. | In Schedule TDS (2), TDS (3)/TCS year of tax deduction cannot be ‘0’ / ‘null ‘ if there is a claim of TDS / TCS |
| 176. | In Schedule TDS1 total of col 5 ‘Total Tax deducted” should be equal to sum of in-dividual values of col 5 |
| 177. | In Schedule TDS2 total of col 6 ‘TDS Credit out of (5) claimed this year” should be equal to sum of individual values of col 6 |
| 178. | In Schedule TDS3 total of col 6′ ‘TDS Credit out of (5) claimed this year should be equal to sum of individual values of col 6 |
| 179. | TDS, TCS or Tax paid claimed in “Taxes Paid and Verification” should be equal to the details of tax amount paid provided in Schedule IT, Schedule TDS1, Schedule TDS2 and Schedule TCS. |
| 180. | The sum of amounts claimed at TDS, TCS, Advance Tax and Self-Assessment Tax should be equal to the amount claimed at “Total Taxes Paid”. |
| 181. | Refund claimed should be equal to “Total Taxes Paid” minus “Total Tax and Interest payable”. |
| 182. | Tax payable Amount should be equal to “Total Tax and Interest payable” minus “Total Taxes Paid”. |
| 183. | IFSC under “Bank Details” should match with the RBI database. |
| 184. | In “Schedule Taxes Paid and Verification” Total TDS Claimed should be equal to the sum of total TDS claimed in TDS 1, 2 & 3 |
| 185. | In “Schedule Taxes Paid and Verification” Total TCS Claimed should be equal to the sum of total TCS claimed in TCS schedule |
| 186. | In “Schedule Taxes Paid and Verification” Total Advance Tax paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2022 and 31/03/2023. |
| 187. | In “Schedule Taxes Paid and Verification” Total Self-Assessment Tax Paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2023 for A.Y 2023-24 |
| 188. | In Income details under the bank account details at least one checkbox must be selected in which assessee prefer to get refund”. |
| 189. | Credit for TDS has been claimed in the return of income, but the corresponding receipts/income has been omitted to be offered for taxation. (Receipts/ Income should be offered to tax in one or more of the schedules in the return. Further, receipts as appearing in Form 26AS to be offered to tax in one or more of the schedules in the return) |
| 190. | “Exempt allowance u/s. 10(10AA) can be claimed only up to Rs. 3 Lakh for employer category other than “Central Government and State Government, CG- Pensioners, SG-Pensioner” |
| 191. | Exempt allowance u/s 10(10B)(i) and 10(10B)(ii) cannot be claimed by Central Government employees, State government employees, CG-Pensioners, and SG- Pensioners |
| 192. | Deduction u/s 80CCH should not exceed 46.2% [logic 60/130%] of Salary u/s 17(1). As per Agniveer Scheme, assessee can contribute upto 30% of Salary and employer can con-tribute upto 30% of Salary. |
| 193. | Return which is getting filed should be as per role CD of the PAN |
| 194. | Deduction u/s 80CCH can be claimed if Nature of employment is ‘Central Government’ and age is from 17 years to 22 years as on 1/04/2023 |
1.1 Category D:
Table 3: Category D Rules
| S. N0. | Scenarios |
| 1. | Form 10E should be filed to claim relief u/s 89 |
| 2. | Form 10EE should be filed to claim relief u/s 89Aeither under Salary or under Oth-er Sources |
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Dear Madam/Sir,
I was trying to submit my ITR2 return today. After completion of all entries while doing validation the following error is coming.’ Exemption u/s 10(10) for gratuity shall not exceed income offered under the head salary under sub head gratuity receipt and cannot exceed Rs20 Lacs’,
I retired last year and my Gratuity amount is Rs 20 Lacs which is shown under exemption under section 10(10) automatically and under salary I have shown Rs 20 Lacs under gratuity whichis as per Form16. Please help me to complete the filing of return.
Regards