ITR 1 – Validation Rules for AY 2015-16- Version 1.0– June 2015

1. Purpose

The Income Tax Department has provided free return preparation software in the downloads page as well as facility for online ITR submission for ITRs 1 & 4S which are fully compliant with data quality requirements. However, there are commercially available software or websites that offer return preparation facilities as well. In order to improve the data quality received through in 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 can be validated to a large extent. Taxpayers are advised to review the same to ensure that the software that is used is compliant with these requirements to avoid rejection of return due to poor data quality or mistakes in the return. Software providers are strictly advised to adhere to these rules to avoid inconvenience to the taxpayers who may use their software.

2. Validation Rules

The validation process at e-Filing/CPC end is to be carried out in ITR1 for each defect as categorized below:

Category of defect Action to be Taken
A Return will not be allowed to be uploaded. Error message will be displayed.
B Return data will be allowed to be uploaded but the taxpayer uploading the return will be informed of a possible defect present in the return u/s 139(9). Appropriate notices/ communications will be issued from CPC.
C Third party utility providers will be alerted about the inconsistent data quality and warned about future barring of their utility.

2.1 Category A:

Sl. No. Scenarios
1 Tax computation has been disclosed but Gross Total Income is nil.
2 “Income details” and “Tax computation” have not been disclosed but details regarding “Taxes Paid” have been disclosed.
3 Gross Total Income is not equal to the Total of Incomes from Salary, House Property & Other Sources.
4 “TDS” or “Tax paid” claimed in “Part D – Tax Computation and Tax Status” is inconsistent with the details provided in Sch IT, Sch TDS1 & Sch TDS2.
5 The details of “Bank Accounts held during the year” do not match the number of bank accounts reported.
6 When “House Property” is “Self occupied”, loss from HP is more than 2 lakhs.
7 The assessee is governed by Portuguese Code but “PAN of Spouse” is not provided.
8 In Sch 80G Donee PAN is same as “Assesse PAN” or “PAN at Verification”
9 “Name” of taxpayer in ITR does not match with the “Name” as per the PAN data base.
10 The sum of amounts claimed at TDS, Advance Tax & Self-Assessment Tax is not equal to the amount claimed at “Total Taxes Paid”.

 2.2 Category B:

Sl. No. Scenario
1 Tax determined as Payable in the return has not been paid.

2.3 Category C:

Sl. No. Scenarios
1 Deduction u/s 80G is claimed but details are not provided in Schedule 80G.
2 Amount of Salary disclosed in Schedule TDS 1 is different (+/- 10% variation) with the income under the head Salary.

Some Suggested Posts related to above  

S. No. Link
1 How to use / Enable E-filing Vault on Income Tax
2 Understanding Compliance Query of Income Tax Department
3 Rule 12 of Income Tax Rules wef 1st April 2016
4 Instructions for filing ITR-4S-SUGAM for AY 2016-17
5 Income Tax e-Filing DSC management utility
6 How to File Income Tax Return of a Deceased Assessee?
7 FAQs on filing the return of income
8 For whom e-filing of Income Tax Return (ITR) is Mandatory
9 Guide to know ITR applicable: Which ITR Applicable to whom?
10 How to reset password when activation link not confirmed while registering PAN in Income Tax Department

More Under Income Tax

Posted Under

Category : Income Tax (25326)
Type : Articles (14816)
Tags : ITR (551) itr 1 (52)

7 responses to “ITR 1 – Validation Rules for AY 2015-16”

  1. Prasanna says:

    “Taxes Paid” shown in “Part D” are inconsistent with the claims made in relevant schedules.
    I am facing above error message while filling return. Any one faced this? any solution for this?

  2. NEELAM says:

    “Taxes Paid” shown in “Part D” are inconsistent with the claims made in relevant schedules.

  3. Sanjay Srivastava says:

    I am facing exactly the same issue as reported by Anupam on 18th July.
    The amount of TDS mentioned at item 19 of the schedule “TDS” of ITR1, should appear as item 22b of the schedule “Taxes Paid and Verification”, but it is not.
    Surprisingly, with just 8 days left for filing ITR for AY2015-16, The IT department has not come up any corrected version of the ITR1. I searched on the web, the issue has not been reported by anyone else. Looks like everyone moved to ITR2 to avoid wasting time on this bug.

  4. Anupam says:

    I have filled 2015_ITR1. The schedule TDS2 toatl os 2044 in blue. But this amount is not appearing in the Taxes Paid sheet for item 22b. Is this a known problem? How and when can it be fixed?
    Please help.

  5. kaushal says:

    The details of “Bank Accounts held during the year” do not match the
    number of bank accounts reported.
    what does it mean????we have to report every bank account number????

  6. YKM says:

    Their might be so many procedural aspects added to the utility, which can be identified only by using the utility. Hope it will not cause any unidentifiable difficulty.

  7. Hariprasad M says:

    Sir,

    In the first error in Category A itself, When a foreign co filing return for TDS deduction as per DTAA, Total Income will be “0”( Its there in ITR 6) but tax paid details will be there. In such circumstances, defective return arise.

    Its not a defect in filling the form.

    How to rectify ?

Leave a Reply

Your email address will not be published. Required fields are marked *