Instructions For Filling Out FORM ITR 3

Instructions to Form ITR-3 (A.
Y 2021-22)

Instructions for filling out FORM ITR‐3

These instructions are guidelines for filling the particulars in Income‐tax Return Form‐
3 for the Assessment Year 2021‐22 relating to the Financial Year 2020‐21. In case of any
doubt, please refer to relevant provisions of the Income‐tax Act, 1961 and the Income‐tax
Rules, 1962.

1. Assessment Year for which this Return Form is applicable

This Return Form is applicable for assessment year2021‐22only, i.e., it relates to
income earned in Financial Year2020‐21.

2. Who is eligible to use this Return Form?

This Return Form is to be used by an individual or a Hindu Undivided Family who is
having income under the head “profits or gains of business or profession” and who is not
eligible to file Form ITR‐1 (Sahaj), ITR‐2 or ITR‐4 (Sugam).

3. Manner of filing this Return Form

This Return Form can be filed with the Income‐tax Department electronically on the e‐
filingweb portal of Income‐tax Department (www.incometaxindiaefiling.gov.in)
[www.incometax.gov.in from 7‐June‐2021]and verified in any one of the following manners –
(i) digitally signing the verification part, or
(ii) authenticating by way of electronic verification code (EVC), or
(iii) Aadhaar OTP, or
(iv) by sending duly signed paper Form ITR‐V – Income Tax Return Verification Form
by post to CPC at the following address –
“Centralized Processing Centre,
Income Tax Department,
Bengaluru— 560500,
Karnataka”.
The Form ITR‐V‐Income Tax Return Verification Form should reach within 120 days
from the date of e‐filing the return.

The confirmation of the receipt of ITR‐V at Centralized Processing Centre will be sent
to the assessee on e‐mail ID registered in the e‐filing account.

However, in a case where accounts are required to be audited u/s 44AB, it is
mandatory to verify the return electronically under digital signature.

In case an assessee is required to furnish a report of audit under sections 10AA, 44AB,
44DA, 50B, 80 ‐IA, 80‐IB, 80‐IC, 80‐ID, 80JJAA, 80LA, 92E, 115JB or 115JC, he shall file such
report electronically one month before the due date of filingof return of income.

4. Filling out the ITR V‐Income Tax Return Verification Form

Where the Return Form is furnished in the manner mentioned at 3(iv), the assessee
should print out Form ITR‐V‐Income Tax Return Verification Form. ITR‐V‐Income Tax Return
Verification Form, duly signed by the assessee, has to be sent by ordinary post or speed post

Instructions to Form ITR-3 (A.Y 2021-22)

only to Centralized Processing Centre, Income Tax Department, Bengaluru–560500
(Karnataka).

4. Key changes (as compared to ITR for AY 2020‐21)

 Option to avail benefit u/s 115BAC is provided in ITR.
If new tax regime is opted, loss under the head House Property is not allowed to be
set off and the following deductions/allowances cannot be claimed
1) Certain allowances u/s section 10 (LTA, HRA, allowances granted to meet
expenses in performance of duties of office, Allowances granted to meet
personal expenses in performance of duties of office, Allowance received by
MP/MLA/MLC, Standard deduction in case of Minor child)
2)Deductions u/s16 (Standard Deduction, Entertainment allowance and
Professional tax)
3)Interest payable on borrowed capital for self‐occupied property
4)Standard Deduction in case of family pension
5)Chapter VIA Deduction (life insurance, health insurance premium, pension
funds, provident fund, donation etc. except Contribution made by employer to
notified pension scheme u/s 80CCD (2))
6) Deduction u/s 10AA in respect of newly established Units in Special Economic
Zones
7) Additional depreciation u/s 32(1)(iia)
8)Deduction u/s 32AD, 33AB,3ABA, 35AD,35CCC
9) Deduction under sub‐clause (ii) or sub‐clause (iia) or sub‐clause (iii) of sub‐
section (1) or sub‐section (2AA) of section 35

 Option of Filing ITR in response to notice u/s 153A and 153C is removed from ITR as
requirement to file ITR under these sections is omitted.
 In AY 2020‐21 , the threshold limit for a person carrying on business was increased
from one crore rupees to five crore rupees in cases where the cash receipts or
payments by a business don’t exceed 5% of the such receipts or such payments,
however in AY 2021‐22 , the limit of five crore rupees is increased to ten crore rupees
 Loss (negative value) under “No books of account” at sl.no.65 in Sch P&L is restricted.
 In schedule BP, Income/ receipts credited to profit and loss account considered under
head “other sources” has been bifurcated into 2 parts as
o “Dividend income” and
o “Other than dividend income”
 In Schedule DPM, the column "3a.Amount as adjusted on account of opting for
taxation section 115BAC" and "3b. Adjusted Written down value on the first day of
previous year (3) + (3a)" has been added . Hence corresponding mapping changes
are made in schedule DPM
 CBDT vide notification dated 20th September 2019 increased depreciation to 45% on
motor cars, motor buses etc wrt assets purchased on or after the 23rd day of August,
2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April,
2020. Therefore, no additions will be allowed in 45% block from the AY 2021‐22 w.r.t
to such assets.
 In Schedule CG, the allowable difference between full value of consideration u/s. 50 C


and value of property as per stamp authority has been increased from 1.05 times to
1.10 times
 In schedule OS,
The existing drop related to “Dividend income” is bifurcated into 2 parts i.e
“Dividend income [other than (ii)]” and “Dividend income u/s 2(22)(e)” and
respective changes are done in sl.no.2e _DTAA field and in
sl.no.10(i)_Quarterly breakup of Dividend income.
Dividend will now be taxable from Rs.1/‐ as the section 115BBDA is omitted.
Accordingly, Interest expenditure u/s 57(1) to earn Dividend can be claimed at
sl.no.3.
The existing drop down at Sl. No. 2d “115AD(1)(i)‐ Income received by an FII in
respect of securities (other than units referred to in section115AB)" bifurcated
into 2 drop downs as under:‐
 115AD(1)(i)‐Income being Dividend received by an FII in respect of
securities (other than units referred to in section115AB) @20%
 115AD(1)(i)‐Income being other than dividend income received by an
FII in respect of securities (other than units referred to in
section115AB) @20%
Further new drop downs are inserted in sl. No. 2d and Sl. No. 2e wrt “Interest
referred to in section 194LC(1)” and Distributed income being Dividend
referred to in section 194LBA
Section 115BBDA is removed from AY 2021‐22 onwards hence corresponding
drop downs are removed from sl. No. 2c, 2d and 2e of schedule OS and
respective changes are done in sl.no.10(i)_Quarterly breakup of Dividend
income.
In existing Sl. No. 10 “Information about accrual/receipt of income from Other
Sources”
 Field “Dividend Income u/s 115BBDA” is changed to “Dividend income”
due to finance Act changes
 New line item is inserted to capture the quarter wise break up of
“Dividend income which is taxable at DTAA Rates”. This information
will be used to calculate interest u/s 234C.
 In Schedule CFL, the bifurcation of PTI loss and other than PTI loss has been removed
from “HP loss”, “Short term capital loss” and “Long term capital Loss”
 In Schedule CFL, the column "5b. Amount as adjusted on account of opting for
taxation under section 115BAC" and "5c. Brought forward Business loss available for
set off during the year" has been added . Hence corresponding mapping changes are
made in schedule CFL
 In Schedule UD, “Amount as adjusted on account of opting for taxation under section
115BAD” field has been added as an adjustment for 115BAC and so only balance loss
can set off against income in Schedule BFLA.
 In schedule 80IB , the deductions claimed in following sections are removed due to
sunset clause and corresponding mapping changes are made in schedule VI‐A
(i) Deduction in respect of industrial undertaking located in industrially backward
states specified in Eighth Schedule [Section 80‐IB(4)]
(ii) Deduction in respect of industrial undertaking located in industrially backward
districts [Section 80‐IB(5)]
(iii) Deduction in the case of an undertaking operating a cold chain facility [Section
80‐IB(11)]
 In Schedule EI, field for “Dividend Income” is removed from exempt income as for AY


2021‐22 onwards dividend income will be taxable in the hands of shareholders .
similarly corresponding Changes are also made in schedule OS , schedule Pass
Through Income (PTI) to remove reference of section 115O
 In schedule TPSA , dropdown for the financial year (FY 2019‐20 or FY 2020‐21) for
which option u/s 92CE(2A) is exercised in AY 2021‐22 is inserted
 Schedule DI (Details of Investment) has been removed as it was relevant only for AY
20‐21
 Sl.No. 8 “Gross tax payable (higher of 1d and 7)” of Schedule Part B TTI has been
bifurcated in below two fields
 Sl.No. 8a – “Tax on income without including income on perquisites referred
in
section 17(2)(vi) received from employer, being an eligible start‐up referred to in
section 80‐IAC ( Schedule Salary)”
 Sl.No. 8b – “Tax deferred ‐ relatable to income on perquisites referred in
section 17(2)(vi) received from employer, being an eligible start‐up referred to in
section 80‐IAC”

Tax on ESOP received from eligible start‐up will be deferred and is payable by the
assessee 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
(iii) 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.
 Now, assessee needs to disclose surcharge before “Marginal Relief” and after
“Marginal relief” in Schedule Part BTTI.
 In Schedule TDS, earlier TDS credit is allowed only if corresponding income is being
offered for tax this year , however exception is being added for TDS u/s 194N. Also the
label is amended to include form 16D for the claim of TDS
 Annexure 2 is inserted in instructions w.r.t. ITR fields which should be tallied with
corresponding amount mentioned in Tax Audit report i.e Form 3CA‐3CD/3CB‐3CD, if
applicable.
 Upload level validations table is modified w.r.t. mapping changes and new rules.

5.Obligation to file return

Every individual or HUF whose total income before allowing deductions under Chapter
VI‐A of the Income‐tax Act, exceeds the maximum amount which is not chargeable to income
tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI‐A
is to be mentioned in Part C of thisReturn Form. The maximum amount which is not
chargeable to income‐tax for Assessment Year 2021‐22, in case of different categories, is as
under:


(Applicable if New Tax Regime u/s 115BAC is not opted)
S. No. Category Amount (in ₹)
(i) In case of an individual who is below the age of 60 years or a 2,50,000
Hindu Undivided Family (HUF)
(ii) In case of an individual, being resident in India, who is of the 3,00,000
age of 60 years or more at any time during the financial year
2020‐21 but below the age of 80 years
(iii) In case of an individual, being resident in India, who is of the 5,00,000
age of 80 years or more at any time during the financial year
2020‐21

(Applicable if New Tax Regime is opted u/s 115BAC)
Sl. No. Category Amount (in ₹)
(i) In case of an individual who is below the age of 60 years or 2,50,000
a Hindu Undivided Family (HUF)
(ii) In case of an individual, being resident in India, who is of
the age of 60 years or more at any time during the previous 2,50,000
year 2020‐21
(iii) in case of an individual, being resident in India, who is of the
age of 80 years or more at any time during the previous 2,50,000
year 2020‐21

If a person whose total income before allowing deductions under Chapter VI‐A of the Income‐
tax Act or deduction for capital gains (section 54 to 54GB), does not exceeds the maximum
amount which is not chargeable to income‐tax but fulfils one or more conditions mentioned
below is obligated to furnish his return of income. In case of any doubt, please refer to
relevant provisions of the Income‐tax Act.
a) Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or more
current accounts.
b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for
travel to a foreign country for yourself or any other person.
c) Incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on
consumption of electricity.

1. 6. Obligation to file form 10‐IE (for person opting for new tax regime u/s
115BAC)Any individual or HUF opting for new tax regime u/s 115BAC has to
mandatorily file Form 10‐IE.
2. Form 10IE once filed cannot be withdrawn during the year.
3. After filing Form 10IE, original return or revised return is required to be filed
mandatorily to avail the benefit of new tax slab u/s 115BAC and
Acknowledgement no. & Date of filing Form 10IE will be mandatory fields in ITR‐3.
4. If Form 10IE is filed within due date, benefit of 115BAC can be claimed even if
return is filed after due date.

Item by Item Instructions to fill up the Return Form

Part‐A – General Information


Field Name Instruction
PERSONAL INFORMATION
First Name Enter the First Name as per PAN card
Middle Name Enter the Middle Name as per PAN card
Last Name Enter the Last Name as per PAN card
PAN Enter the PAN as in PAN card
Flat/ Door/ Block No. Enter the Flat or House Number
Name of Premises/ Building / Enter the name of the Premises or Building or Apartment
Village or Village
Status Please tick the applicable check box, indicating the status
under which the return is being filed‐
(a) Individual
(b) Hindu Undivided Family (HUF)
Road/ Street/Post Office Enter the name of the Post office or Road or Street in
which the house is situated
Date of Birth Enter the Date of Birth as per the PAN card
Area/ Locality Enter the name of area or locality in which the house is
situated
Aadhaar Number (12 digits) / Enter the Aadhaar Number (12 digits) as mentioned in
Aadhaar Enrolment Id (28 Aadhaar Card. In case Aadhaar number has been applied
digits) for but not yet allotted, please enter the Aadhaar
Enrolment number (28 digits).
Town/ City/ District Enter the name of town or City or District in which the
house is situated
State Select the name of State from the dropdown
Country
Select the name of country from the dropdown
PIN Code/ Zip Code Enter the PIN Code/ Zip Code of the Post Office
Residential/ Office Phone Enter the residential or office landline number with STD
Number with STD code code,or enter PAN holder’s mobile number. This will be
Mobile No.1 used for official communication with the PAN holder.
Mobile No.2 Enter the mobile number ofany other person, as an
alternative number for communication.
Email Address (Self) Enter the PAN holder’s email address. This will be used for
official communication with the PAN holder.
Email Address‐2 Enter the Email Address of PAN holder or any other
person, as an alternative email address for
communication.
FILING STATUS
Filed u/s Please tick the applicable check box, indicating the section
under which the return is being filed –
(a) If filed voluntarily on or before the due date, tick
‘139(1)’
(b) If filed voluntarily after the due date, tick ‘139(4)’
(c) If this is a revised return, tick ‘139(5)’
(d) If this is a modified return, filed in accordance with an
Advanced Pricing Agreement (APA), tick ‘92CD’


(e) If filed in pursuance to an order u/s 119(2)(b)
condoning the delay, tick ‘119(2)(b)’
Are you opting for new tax Assessee having income from business and profession has
regime u/s 115BAC? Yes  to mandatorily file Form 10‐IE to opt for new tax regime
No u/s 115BAC.
If yes, please furnish date of In case new tax regime is being opted, please select
filing of form 10‐IE along with checkbox as ‘Yes’ and enter the date of filing of form 10‐IE
Acknowledgment number and acknowledgement number.
If new tax regime is opted, loss under the head House
Property is not allowed to be set off and the following
deductions/allowances cannot be claimed
1) Certain allowances u/s section 10 (LTA, HRA,

allowances granted to meet expenses in performance of
duties of office,Allowances granted to meet personal
expenses in performance of duties of office, Allowance
received by MP/MLA/MLC, Standard deduction in case of
Minor child)
2)Deductionsu/s16 (Standard Deduction, Entertainment

allowance and Professional tax)
3)Interest payable on borrowed capital for self‐occupied

property
4)Standard Deduction in case of family pension
5)Chapter VIA Deduction (life insurance, health insurance
premium, pension funds, provident fund, donation etc.
except Contribution made by employer to notified
pension scheme u/s 80CCD (2))

6) Deduction u/s 10AA in respect of newly established
Units in Special Economic Zones
7) Additional depreciation u/s 32(1) (iia)
8)Deduction u/s 32AD, 33AB,3ABA, 35AD,35CCC
9)Deduction for expenditure on scientific research to a

research association or company or university, college or
other institution or National Laboratory or a University or
an Indian Institute of Technology u/s 35
Are you filing return of In case the return is being filed if any one or all of the
income under seventh proviso below conditions are applicable although the total income
before allowing deductions under Chapter VI‐A of the


to Section 139(1) but Income‐tax Act or deduction for capital gains (section 54
otherwise not required to to 54GB) , does not exceeds the maximum amount which
furnish return of income? is not chargeable to income‐tax, tick ‘Yes’:
Deposit of amount or aggregates of amount exceeding Rs
(Tick)  Yes  No
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
If yes, please furnish following country for yourself or any other person.
information Incurred expenditure of amount or aggregate of amount
exceeding Rs. 1 lakh on consumption of electricity.

Select ‘No’ if total income before allowing deductions
[Note: To be filled only if a under Chapter VI‐A of the Income‐tax Act or deduction for
person is not required to capital gains (section 54 to 54GB) , exceeds the maximum
furnish a return of income amount which is not chargeable to income‐tax.
under section 139(1) but filing
return of income due to
fulfilling one or more
conditions mentioned in the
seventh proviso to section
139(1)]

Have you deposited amount Please tick ‘Yes’ in case an amount / aggregate amount
or aggregate of amounts exceeding Rs.1 Crores is deposited in one or more current
exceeding Rs. 1 Crore in one account during the period 1 April 2020 to 31 March 2021,
else tick ‘No’.
or more current account
Please enter amount / aggregate amount deposited if
during the previous year? ‘Yes’ is ticked.
(Yes/No)
Have you incurred Please tick ‘Yes’ if expenditure incurred of an amount/
expenditure of an amount or aggregate amount exceeding 2 lakhs for travel to a foreign
aggregate of amount country for self or for any other person, else tick ‘No’

exceeding Rs. 2 lakhs for
Please enter amount/ aggregate amount of expenditure if
travel to a foreign country for ‘Yes’ is ticked.
yourself or for any other
person? (Yes/ No)
Have you incurred Please tick ‘Yes’ if expenditure incurred of an amount/
expenditure of amount or aggregate amount exceeding Rs.1 lakh on consumption of
aggregate of amount electricity during the period 1 April 2020 to 31 March
2021, else tick ‘No’.
exceeding Rs. 1 lakh on

consumption of electricity Please enter amount/ aggregate amount of expenditure if
during the previous year? ‘Yes’ is ticked
(Yes/No)
If revised/ defective/ If this is a revised return, or a return being filed in
modified, then enter Receipt response to notice under section 139(9), or a modified


No. and Date of filing original return filed in accordance with an APA, please enter the
return acknowledgement number and date of filing of the
original return.
Or Filed in response to notice In case the return is being filed in response to a statutory
u/s notice, please tick the applicable checkbox ‐
(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’
If filed in response to notice In case the return is being filed in response to a statutory
or order, please enter Unique notice, or in pursuance to an order under section
Number/Document 119(2)(b) condoning the delay, or in accordance with an
Identification Number & Date APA u/s 92CD, please enter the unique number/document
of such Notice or Order or if identification number and date of the relevant statutory
filed u/s 92CD enter date of notice, or the date of condonation order or the date on
advance pricing agreement which the Advanced Pricing Agreement was entered (as
applicable).
Residential Status in India (for If you are an individual, please specify your residential
individuals) status in the given list:
(Tick applicable option) A. Resident.
B. Resident but not Ordinarily resident (RNOR)
C. Non‐Resident

In case you are a resident/RNOR, please also indicate the
basis for claiming status of resident/RNOR by checking the
applicable box against these categories.

In case you are a non‐resident, please specify the
jurisdiction of residence during the previous year and your
Taxpayer Identification Number (TIN) in that jurisdiction.

In case you are a non‐resident, but a citizen of India or
person of Indian origin, please specify the total number of
days for which you stayed in India during the previous
year, and during the four preceding years.

In case TIN has not been allotted in the jurisdiction of
residence, the passport number should be mentioned
instead of TIN. Name of the country in which the passport
was issued should be mentioned in the column
“jurisdiction of residence”.

Residential Status in India (for If you are a HUF, please specify your residential status by
HUF) ticking the applicable checkbox:
(Tick applicable option) Resident.
Resident but not Ordinarily resident (RNOR)
Non‐Resident
Do you want to claim the If you were NRI in earlier years, but are a resident in India
benefit u/s 115H for this year, please specify whether you want to claim
(Applicable in case of benefit of special provisions under Chapter XII‐A in respect


Resident) of investment income from any foreign exchange asset, by
ticking the applicable checkbox:
Yes
No
Are you governed by If you are governed by the system of community of
Portuguese Civil Code as per property under the Portuguese Civil Code 1860, please
section 5A? tick ‘Yes’ and fill up the information necessary for
apportionment of income between husband and wife in
Schedule 5A. Else, tick ‘No’.
Whether this return is being Please tick the applicable check box.
filed by a representative Yes
assessee No
In case the return is being filed by a representative
assessee, please furnish the following information:‐
(a) Name of the representative
(b) Capacity of the representative (select from drop down
list)
(c) Address of the representative
(d) PAN of the representative
(e) Aadhaar Number of the representative
Whether you are Partner in a If you were Partner in a firm at any time during the
firm? previous year, please tick ‘Yes’ and provide information
about name & PAN of the firm.
Else, tick ‘No’.
Whether you were Director in If you are an individual and were Director in a company at
a company at any time during any time during the previous year, please tick ‘Yes’ and
the previous year? provide information about name, type & PAN of the
company, your DIN and indicate whether, or not, shares of
the company are listed on a recognised stock exchange.

Please note that furnishing of PAN and DIN is not
mandatory in case of a foreign company.

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

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, onlythe 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.

In case of non‐resident, is If you are a non‐resident, please specify whether you have
there a permanent a permanent establishment in India by ticking the
establishment (PE) in India? applicable checkbox:
Yes
No
Whether assessee is located If you are located in IFSC and derives income solely in
in an International Financial convertible foreign exchange, please tick the applicable
Services Centre (IFSC) and checkbox:
derives income solely in Yes
convertible foreign exchange? No
AUDIT INFORMATION
Are you liable to maintain Please indicate whether you are liable to maintain books
accounts as per section 44AA? of accounts and other documents u/s 44AA necessary for
computation of total income in accordance with the
provisions of the Income‐tax Act by ticking the applicable
checkbox:
Yes
No

In case you are engaged in any specified profession (i.e.
legal, medical, engineering, architecture, accountancy,
technical consultancy, interior decoration or any other
notified profession), or your income from business or non‐
specified profession exceeds Rs. 2.5 lakh, or the turnover
of such business or non‐specified profession exceeds Rs.
25 lakhs, you are liable to keep and maintain books of
accounts and other documents.
Please indicate whether you are declaring income only
Whether assessee is declaring under section 44AE/44B/44BB/44AD/44ADA44BBA/44BBB
income only under section
by ticking the applicable checkbox:
44AE/44B/44BB/44AD/44AD
A/44BBA/44BBB  Yes
 No
If No, whether during the year If no is selected above, whether during the year Total
Total sales/turnover/gross sales/turnover/gross receipts of business exceeds Rs. 1
receipts of business exceeds crore but does not exceeds Rs. 10 Crore by ticking the
Rs. 1 crore but does not
applicable checkbox:
exceeds Rs. 5 Crore?
 Yes
 No


If Yes is selected at a2i, Please indicate whether aggregate of all amounts received
whether aggregate of all including amount received for sales, turnover or gross
amounts received including receipts or on capital account such as capital contribution,
amount received for sales, loans etc. during the previous year, in cash, does not
turnover or gross receipts or exceed five per cent of said amount by ticking the
on capital account such as applicable checkbox
capital contribution, loans  Yes
etc. during the previous year,  No
in cash, does not exceed five
per cent of said amount?
If Yes is selected at a2i, Please indicate whether aggregate of all payments made
whether aggregate of all including amount incurred for expenditure or on capital
payments made including account such as asset acquisition, repayment of loan etc.
amount incurred for
in cash, during the previous year does not exceed five per
expenditure or on capital
account such as asset cent of the said payment by ticking the applicable
acquisition, repayment of checkbox:
loan etc., in cash, during the
 Yes
previous year does not
 No
exceed five per cent of the
said payment ?
Are you liable for audit under Please indicate whether you are liable to get your
section 44AB? accounts audited by an accountant and furnish the report
of audit u/s 44AB by ticking the applicable checkbox:
Yes
No
If (b) is Yes, whether the In case you are liable for audit, please indicate whether
accounts have been audited the accounts have been audited by an accountant and
by an accountant? furnish the following details of audit‐
If Yes, furnish the following (1) Date of furnishing of the audit report (DD/MM/YYYY)
information below (2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN)/Aadhaar Number
of the proprietorship/ firm
(7) Date of report of the audit

Please ensure that form 3CA‐3CD or form 3CB‐3CD is filed
at e‐filing portal
Are you liable for Audit u/s In case you have entered into an international transaction
92E? or specified domestic transaction during the previous
year, please tick ‘Yes’.


If liable for Audit u/s 92E, In case accounts has been audited u/s 92E please tick ‘Yes’
Whether the accounts has and mention date of furnishing the audit report u/s 92E.
been audited u/s 92E? Else, tick ‘No’.
If yes is selected, please ensure that form 3CEB is filed at
e‐filing portal

Date of furnishing audit
report? DD/MM/YYYY
If liable to furnish other audit In case you are liable to furnish an audit report under any
report, mention whether other provision of the Income‐tax Act, please select the
have you furnished such relevant clause and section from the given list and
report. If yes, please provide mention the date of furnishing such audit report.
the details as under: List of provisions mandating audit report: ‐
1. 10A
1) Section code 2. 10AA
2) Date (DD/MM/YYYY) 3. 33AB
4. 33ABA
5. 44DA
6. 50B
7. 80‐IA
8. 80‐IB
9. 80‐IC
10. 80‐ID
11. 80‐IE
12. 80JJAA
13. 80LA
14. 115JC
If liable to audit under any Act In case your accounts are required to be audited under
other than the Income‐tax any other law (other than Income‐tax Act), please specify
act, mention the Act, section the relevant provision mandating the audit, and mention
and date of furnishing the the date of furnishing such audit report.
audit report?
List of other laws mandating audit:‐

Banking Regulation Act, 1949
Central Excise Act,1944
Central Sales Tax Act, 1956
Central Goods and Services Tax Act, 2017
Charitable And Religious Trusts Act, 1920
Electricity Act, 2003
Employees Provident Fund and Miscellaneous Provisions
Act, 1952
Foreign Exchange Management Act, 1999
Government Superannuation Fund Act, 1956


Indian Trusts Act, 1882
Integrated Goods and Services Tax Act, 2017
Limited Liability Partnership Act, 2008
Payment of Gratuity Act, 1972
SEBI Act, 1992
Securities Contract (Regulation) Act, 1956
State Goods and Services Tax Act, 2017
Union Territories Goods and Services Tax Act, 2017
Others

In case of others a text box shall be provided to enter
details.

Nature of Business

Please enter the name of business, business Code and description of business. The
applicable business code can be selected from the list provided at the end of this instruction.
If you were engaged in more than one business or profession during the previous year,
indicate the all activities or products.

However, in case you are declaring income from business or profession on
presumptive basis u/s. 44AD, u/s. 44ADA or u/s. 44AE, please fill up the details of nature of
business with respect to income u/s 44AD, u/s 44ADA and u/s 44AE at column 61 or column
62 or column 63 of Part A‐ P&L (as applicable) instead of thisschedule.

PART A – BS

In this part, please fill up the details of the Balance Sheet items as on 31st March,
2021, as per the given format, in respect of the proprietary business or profession carried out
during the financial year 2020‐21.

The reported figures of the balance sheet should match with the audited balance
sheet, in case the accounts were required to be audited. Any other activity not being
accounted in the books of proprietary business or profession, need not be included in this
balance sheet.

However, in case you were not required to maintain regular books of account of the
business or profession, please fill up only the summary details sought at item No. 6 of this
part and leave out other parts.

Part A ‐ Manufacturing Account(Item No. 1 to 3)

In this part, please fill up the details of Manufacturing Account for the financial year
2020‐21 such as the opening inventory, purchases, direct wages, direct expenses, factory
overheads and closing stock. At item No. 3 of this part, the cost of goods produced is
computed on the basis of figures reported for debits to manufacturing account and closing
stock. which is then transferred to item No. 11 of trading account.


business or profession, please fill up only the details sought at item No. 61(income taxable
u/s. 44AD) or 62(income taxable u/s. 44ADA) or 63(income taxable u/s. 44AE) or 64 (if regular
books of accounts are not maintained for business or profession)or 65 (if regular books of
accounts are not maintained for speculative business) of Part A – P&L, whichever is
applicable, and leave out this part.

Part A‐Trading Account (Item No. 4 to 12)

In this part, please fill up the details of Trading Account for the financial year 2020‐21
such as Sales/Gross receipts of business/profession, duties, taxes and cess etc. in respect of
supplies, closing stock and opening stock of finished goods, purchases, direct expenses,
duties/taxes etc. in respect of purchases. At item No. 12 of this part, the gross profit from
business/profession is computed on the basis of figures reported for sales etc. which is then
transferred to item No. 13 of profit and loss account.

business or profession, please fill up only the details sought at item No. 61(income taxable
u/s. 44AD) or 62(income taxable u/s. 44ADA) or 63(income taxable u/s. 44AE) or 64 (if regular
books of accounts are not maintained for business or profession) or 65 (if regular books of
accounts are not maintained for speculative business) of Part A – P&L, whichever is
applicable, and leave out this part.

Part A ‐ P& L (Item No. 13 to 60)

In this part, please fill up the details of the profit and loss account for the financial
year 2020‐21 as per the given format, in respect of the proprietary business or profession
carried out during the financial year 2020‐21.

In case you were required to maintain regular books of accounts for the proprietary
business or profession, please fill up details at item No. 13 to 60.

In case you are not required to maintain regular books of accounts, please fill up
details at item No. 61(income taxable u/s. 44AD) or 62(income taxable u/s. 44ADA) or
63(income taxable u/s. 44AE) or 64 (if regular books of accounts are not maintained for
business or profession) or 65 (if regular books of accounts are not maintained for speculative
business) of this part, whichever is applicable, and leave out other items.

The reported figures of the profit and loss account should match with the audited
profit and loss account, in case the accounts were required to be audited. Any other activity
not being accounted in the books of proprietary business or profession need not be included
in this profit and loss account.

Part A ‐ P& L (Item No. 61)

Please fill up item No. 61 only in case you are declaring income from any business
activity on presumptive basis as per section 44AD. Please also ensure that the


receipts/income from such business activity should not be included in the proprietary
business or profession being reported at item Nos. 1 to 60.

In the table, please enter the name of business, business code and description of
business. The applicable business code can be selected from the list provided at the end of
this instruction.

The gross turnover or receipts from the business during the financial year should be
reported at column 61(i). The break‐up of total turnover in terms of turnover realised
through digital modes and turnover realised through other modes (cash etc.) should also be
furnished at columns 61(ia) and 61(ib) respectively.

The presumptive income from the business should be reported at column 61(ii), which
is required to be computed @ 6% in respect of turnover realised through digital modes and
@ 8% in respect of turnover realised through other modes (cash etc.).

In case you have actually earned income at the rates higher than the specified
percentage of turnover (i.e. 8% or 6%, as applicable), please note that you have to declare
income at such higher rate.

However, if the income being declared is less than the specified percentage of
turnover, it is mandatory to maintain books of accounts and get the same audited under
section 44AB. In such case, the details of tax audit have to be mentioned in Part‐A (General) ‐
Audit information and the details of income etc. have to be reported in the regular columns
i.e. item No. 1 to 60.


Please fill up item No. 62 only in case you are declaring income from any professional
activity on presumptive basis as per section 44ADA. Please also ensure that the
receipts/income from such profession activity should not be included in the proprietary
business or profession being reported at item Nos. 1 to 60.

In the table, please enter the name of profession, business code and description of
profession. The applicable business code can be selected from the list provided at the end of
this instruction.

The gross receipts from the professional activity during the financial year should be
reported at column 62(i).

The presumptive income from the professional activity should be reported at column
62(ii), which is required to be computed @ 50% of gross receipts.

In case you have actually earned income at the rates higher than the specified
percentage of gross receipts (i.e. 50%), please note that you have to declare income at such
higher rate.

However, if the income being declared is less than the specified percentage of gross
receipts, it is mandatory to maintain books of accounts and get the same audited under


section 44AB. In such case, the details of tax audit have to be mentioned in Part‐A (General) ‐
Audit information and the details of income etc. have to be reported in the regular columns
i.e. item No. 1 to 60.


Please fill up item No. 63 only in case you are declaring income from business of
plying, hiring or leasing of goods carriages on presumptive basis as per section 44AE. Please
also ensure that the receipts/income from such business activity should not be included in
the proprietary business or profession being reported at item Nos. 1 to 60.

In the first table, please enter the name of business, business code and description of
business. The applicable business code can be selected from the list provided at the end of
this instruction.

In the second table at S. No. 63(i), please enter the details of registration No.,
ownership, tonnage capacity, period of ownership and presumptive income in respect of
each goods carriage in the respective column. These details are to be furnished separately for
each goods carriage owned during the year, in separate rows,

In the column on ownership [column No. (2)],please indicate whether the goods
carriage was engaged for plying, hiring or leasing by the assessee. In the column on period of
ownership [column No. (4)], please mention the number of months for which the goods
carriage was engaged in plying, hiring or leasing by the assessee. If the “Tonnage Capacity of
goods carriage(in MT)” > 12, then Presumptive income u/s 44AE for the goods carriage for
such vehicle should be as computed atleast @ Rs.1000 per tone per month and if in case
tonnage does not exceeds 12MT, then Presumptive income u/s 44AE for the goods carriage
for such vehicle should be computed as atleast @ Rs.7500 per month.

The total presumptive income from the business of goods carriages should be
reported at S. No. 63(ii), which is the aggregate amount of presumptive incomes from each
goods carriage reported at column (5) of the second table.
Please note at any time during the year the number of vehicles should not exceed, ten
vehicles

In case you have actually earned income at the rates higher than the specified rate
per vehicleper month, please note that you have to declare income at such higher rate.

However, if the income being declared is less than the specified rates per vehicle, or
number of vehicles exceeds ten at any time during the year, it is mandatory to maintain
books of accounts and get the same audited under section 44AB. In such case, the details of
tax audit have to be mentioned in Part‐A (General) ‐ Audit information and the details of
income etc. have to be reported in the regular columns i.e. item No. 1 to 60.


In case you are not required to maintain regular books of accounts in respect of the
business or profession carried on during the year, please fill up the summary details in


respect of such activity at column 64 viz. gross receipts, gross profit, expenses and net profit.
Declaring of loss from business / profession under no books of accounts is restricted.


In case you are engaged in any speculative activity during the year, please fill up the
summary details in respect of such activity at column 65 viz. turnover, gross profit, expenses
and net income.

PART A‐ OI (Other Information)

Part A‐OI, contains details of allowances & disallowances under Income tax act. In
case the books of accounts of the proprietary business or profession were required to be
audited under section 44AB; it is mandatory to fill up the information sought at various items
(item No. 1 to 17) of this part. Otherwise, please fill up the information at items which are
applicable. Blank numeric fields will be treated as zeroes

Further, the figures mentioned against those items which are also required to be
reported in the tax audit u/s 44AB should match with the information given in the tax audit
report. Please refer Annexure 1 for the fields of Audit report is compared with the Returns.

PART A‐ QD (Quantitative Details)

In Part A‐QD, the quantitative details of trading and manufacturing account are
required to be furnished in respect of principal items.

In case the books of accounts of the proprietary business or profession were required
to be audited under section 44AB; it is mandatory to fill up the information sought at various
items of this part.

In case of a trading concern, please fill up the quantitative details of opening stock,
purchase and sales during the year and closing stock for principal items.

In case of a manufacturing concern, please fill up the quantitative details of main
items of raw materials (viz. opening stock; purchase, consumption and sales during the year;
closing stock & yield of finished products) and quantitative details of main items of finished
products and by‐products (viz. opening stock; purchase, manufacturing and sales during the
year; closing stock).

Schedule S‐Details of Income from Salary

Name of employer Enter the name of the Employer.
Nature of Employer In case of individuals, please tick the applicable check box‐
(a) If you are a Central Government Employee, tick
'Central Government'
(b) If you are a State Government Employee, tick 'State
Government'


(b) If you are an employee of Public Sector Enterprise
(whether Central or State Government), tick 'Public Sector
Undertaking'
(c) If you are drawing pension, tick 'Pensioners'
(d) If you are an employee of Private Sector concern, tick
'Others'
TAN of Employer Please enter the Tax deduction Account Number (TAN) of
(mandatory if tax is deducted) the Employer as mentioned in Form‐16.
Address of employer
Please enter the complete address of the employer
Town/City including name of town or city, State and Pin code/Zip
State code. The name of State has to be selected from the drop
Pin code/ Zip code down list.
1 Gross Salary This is an auto‐populated field representing aggregate of

the amounts entered at fields (1a), (1b) and (1c) below.
1a Salary as per section Please select the type of salary payments from the given
17(1) list and enter the amount.In case more than one type of
salary payment has been received during the year, please
report each type of payment as separate line item.

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 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)
1b Value of perquisites as Please select the type of perquisites from the given list
per section 17(2) and enter the value thereof. In case more than one type of
perquisite has been received during the year, please
report each type of perquisite as separate line item.

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).
1c Profits in lieu of salary Please select the nature of profits in lieu of salary from the
as per section 17(3) given list and enter the value thereof. In case more than
one profit in lieu of salary has been received during the
year, please report each as a separate line item.

List of types of profits in lieu of salary:‐
1. Any compensation due or received by an assessee from
an employer or former employer in connection with the
termination of his employment or modification thereto.
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).
In case you are employed with more than one employer during the year, please provide
details of Gross Salary at column (1), as also break‐up thereof at columns (1a), (1b) and (1c),
separately for each employer, by adding multiple rows as necessary.
2 Total Gross Salary Please enter the aggregate amount of gross salary


received from all employers during the year.
3 Less allowances to the Please select the allowances from the drop down (as per
extent exempt u/s 10 list) and enter the amount which is exempt. In case
(Note‐Ensure that it is multiple allowances are claimed as exempt, please enter
included in Total Gross details of each allowance as separate line item.
salary in (2) above ) List of allowances:‐
Sec 10(5)‐ Travel concession/assistance received
This allowance cannot be claimed if new tax regime u/s
115BAC is opted
Sec 10(6)‐ Remuneration received as an official, by
whatever name called, of an Embassy, High Commission
etc.
Sec 10(7)‐ Allowances or perquisites paid or allowed as
such outside India by the Government to a citizen of India
for rendering services outside India
Sec 10(10)‐ Death–cum‐retirement gratuity received
Sec 10(10A)‐ Commuted value of pension received
Sec 10(10AA)‐ Earned leave encashment on retirement
Note: If category of employer is other than "Central or
State Government" deduction u/s. 10(10AA) shall be
restricted to Rs. 3 Lakh
Sec 10(10B) First Proviso‐ Compensation limit notified by
CG in the Official Gazette
Sec 10(10B) Second proviso‐ Compensation under scheme
approved by the Central Government
Sec 10(10C)‐ Amount received/receivable on voluntary
retirement or termination of service
Sec 10(10CC)‐ Tax paid by employer on non‐monetary
perquisite
Sec 10(13A)‐ Allowance to meet expenditure incurred on
house rent
115BAC is opted
Sec 10(14)(i)‐ Allowances or benefit, not being in the
nature of perquisite, specifically granted to meet expenses
incurred in the performance of the duties of an office or
employment of profit
115BAC is opted
Sec 10(14)(ii)‐ Allowances or benefits not in a nature of
perquisite specifically granted in performance of duties of
office or employment.
115BAC is opted
Section 10(14)(i) ‐ Allowances referred in sub‐clauses (a)
to (c) of sub‐rule (1) in Rule 2BB
(This allowance can be claimed only if new tax regime u/s
115BAC is opted)


Section 10(14)(ii) ‐Transport allowance granted to certain
physically handicapped assessee
(This allowance can be claimed only if new tax regime u/s
115BAC is opted)
Any Other exemption ‐ In case of any other allowances
enter the details in a text box provided.
4 Net Salary (2 – 3) This is an auto‐populated field representing the net
amount, after deducting the exempt allowances [3] from
the Gross Salary [2].
5. Deductions u/s 16 (5a + This is an auto‐populated field representing aggregate of
5b + 5c) the amounts entered at fields (5a), (5b) and (5c) below.
5a Standard Deduction u/s This is an auto‐populated field as lower of 4 (Net Salary) or
16(ia) Rs. 50,000.
This deduction cannot be claimed if new tax regime u/s
115BAC is opted
5b Entertainment Please enter the amount of Entertainment allowance
allowance u/s 16(ii) admissible as deduction u/s 16(ii) (as per Part B of Form
16)
115BAC is opted
5c Professional tax u/s Please enter the amount of Professional tax paid which is
16(iii) admissible as deduction u/s 16(iii) (as per Part B of Form
16)
115BAC is opted
6 Income chargeable This is an auto‐populated field representing the net
under the Head amount, after claiming deductions under section 16 [5]
‘Salaries’ (4 ‐ 5) against the Net Salary [4].

Schedule HP‐Details of Income from House Property
Please indicate ownership of the house property, income from which is being reported in
this Schedule, by selecting from the list in the drop‐down menu –
Self/Minor/Spouse/Others
Address of property
Please enter the complete address of the property
Town/City including name of town or city, State and Pin code/Zip
State code. The name of State and Country has to be selected
Pin code/ Zip code from the drop‐down list.
Is the property co‐owned Please state whether the property is co‐owned by you
along with other owners by ticking the applicable
checkbox ‐
Yes
No


Your percentage of share in If yes, please specify your percentage share in the
the Property property in the given box.
Name of other(s) Co‐owners If yes, please specify the name, PAN, Aadhaar and
PAN of Co‐owner(s) respective percentage shares of other co‐owners of the
Aadhaar No. of co‐owner property. Please add rows as necessary.
Percentage share of in the
property%
Type of House property Please tick the applicable check box, indicating the usage
of the house property during the previous year‐
(a) If the house property 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’.
Name(s) of Tenant If the property was actually let out during the year or part
PAN of Tenant(s) of the year, please mention name, PAN,Aadhaar No. and
Aadhaar No. of Tenant(s) TAN of the tenant(s). Furnishing of PAN of tenant is
PAN/TAN/Aadhaar No. of mandatory if tax has been deducted at source u/s 194‐IB.
Tenant(s) Furnishing of TAN of tenant is mandatory if tax has been
deducted at source u/s 194‐I.
1a Gross rent received/ If the house property is actually let out, please enter the
receivable/ lettable amount of actual rent received or receivable in respect of
value during the year the property during the year. Otherwise, enter the
amount for which the property might reasonably be
expected to let during the year.
1b The amount of rent Please enter the amount of rent, out of the Gross rent
which cannot be receivable, which cannot be realised by the owner and has
realised become irrecoverable. [Please refer Rule 4 and
Explanation below sub‐section (1) of section 23]
1c Tax paid to local Please enter the amount of tax on house property which
authorities has been actually paid during the year, to local authorities
such as municipal taxes paid etc.
1d Total (1b + 1c) This is an auto‐populated field representing the aggregate
of unrealised rent [1b] and taxes paid to local authorities
[1c].
1e Annual Value (1a–1d) This is an auto‐populated field representing the amount of
Gross rent [1a] as reduced by amounts deductible
therefrom for computing annual value [1d]. In case of self‐
occupied property, this field shall be taken as nil.
1f Annual value of the Please compute the annual value of the share of property
property owned which is owned by you, by multiplying the annual value
arrived at column (1e) with your percentage share in the
property.
1g 30% of 1f Please enter 30% of Annual Value of your share of your
property.
1h Interest payable on In case the property has been acquired/ constructed/
borrowed capital repaired/ renewed/ reconstructed with borrowed capital,


please enter the actual amount of interest payable on
such borrowed capital.
In case the house property is ‘self‐occupied’ as per
provisions of section 23(2), the amount of interest payable
on borrowed capital shall be restricted to Rs. 2 lakh or 30
thousand, as the case may be.
In case the house property is ‘self‐occupied’ and new tax
regime u/s 115BAC is opted, interest payable on borrowed
capital cannot be claimed
1i Total (1g + 1h) This is an auto‐populated field representing the aggregate
of amounts deductible u/s 24 under the head ‘house
property’, namely, 30% of annual value [1g] and interest
payable on borrowed capital [1h].
1j Arrears/Unrealized Rent In case arrears of rent have been received, or unrealised
received during the year rent has been realised subsequently from a tenant in
Less 30% respect of the house property, during the year, please
enter the amount of arrears/unrealized rent so received,
after reducing a sum equal to 30% of the
arrears/unrealised rent.
1k Income from house This is an auto‐populated field representing the net
property 1 (1f‐1i+1j) income from house property which is computed as annual
value [1f] as reduced by total amounts deductible u/s 24
[1i] and as increased by arrears of rent etc. [1j]
Please fill up all the details above separately for each property owned or co‐owned by you
during the year income from which is assessable under the head ‘house property’ and
compute net income from each house property separately.
2 Income from house This represents income from house property‐2 which is
property 2 (2f‐2i+2j) computed in a similar manner as given at item No. 1
above.
3 Pass through The details of pass through income/loss from business
income/Loss, if any trust or investment fund as per section 115UA or 115UB
are required to be reported separately in Schedule PTI.

If any amount of pass through income/loss reported
therein is of the nature of house property income, the
same has to be reported at this column in the Schedule
HPfor including the same in head‐wise computation.
4 Income under the head This is an auto‐populated field representing the aggregate
“Income from house of net incomes from all house properties owned during
property” the year [1k + 2k + .........] and also the pass through
income/loss of the nature of house property [3].
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

Schedule BP – Computation of income from business or profession


In this Schedule, income chargeable under the head ‘Profits and gains of business or
profession’ is computed starting from the net profit before taxes arrived at in the profit and
loss account which is appearing at item No. 53 or item No. 61(ii) or item No. 62(ii) or item No.
63(ii) or item No. 64(iii) or item No. 65(iv).

Note: In case, the income includes income from royalty and FTS and if you want to claim
benefit of lower tax rate of DTAA, then this income shall be reported in Schedule OS.If the
same is included in Part A‐ P&L you may reduce the same from income chargeable under the
head business & profession at Sr. No. 3c and report the income under Schedule Other
Sources.

In case any amount is reduced from credit side of profit and loss account to be shown
under any other head of income, please ensure that the same is correctly reported in the
corresponding head of income.

In case any amount is reduced from credit side of profit and loss account being
exempt income, please ensure that the same is correctly reported in the schedule of exempt
income.

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

 Profit from speculative businesses
 Profit from specified businesses u/s 35AD
 Income credited to P&L which is to be considered under other heads
 Incomes chargeable at special rates u/s. 115BBF/115BBG
(Note – Please indicate break‐up of Income from Other source between dividend
income and other than dividend income)
 Profits from business or profession computed on presumptive basis
 Incomes credited to P&L which is exempt
 Income from activities which are covered under Rule 7, 7A, 7B and 8

Expenses debited to the P&L account relating to the above categories of income are
added back along with book depreciation and amortization. The depreciation admissible as
per the provisions of the Income‐tax Act is deducted to arrive at profit after adjustment of
depreciation at item No. 13.

Item No.14 to item No. 19, list various disallowances of expenses debited to the P&L
account whereas item No. 20 to 25 provide for additions of deemed incomes under various
provisions of the Act. Out of these, item No. 23 is the residual column for entering any other
type of income to be added and it should be minimum of Sr no. (5a to 5d) of Schedule OI. Any
other income which is not included in the P&L account such as salary, commission, bonus or
interest earned by the individual/HUF from any firm as a partner, should be separately
reported at item No. 24. The aggregate amount of additions and disallowances are captured
as an auto‐filled figure at item No. 26.

Further, item No. 27 to item No. 33 provide for deductions allowable under various
provisions of the Act. Out of these, item No. 32 is a residual column for entering any other


amount allowable as deduction. The aggregate amount of deductions allowableare captured
as an auto‐filled figure at item No. 34.

The net business income is computed at item No. 35, after adding the aggregate
amount of additions and disallowances (item No. 26) to the adjusted profit and loss (item No.
13) and reducing the permissible deductions therefrom (item No. 34).

The profits and gains from business and profession computed as per special provisions
on presumptive basis are reported separately at item No. 36. Profits in respect of each such
activity should be reported as a separate line item.

The total net profit from business or profession is computed at item No. 37 as
aggregate of net business income (item No. 35) and profits computed on presumptive basis
(item No. 36).

In a case where income from activities covered under Rule 7, 7A, 7B and 8 is included
in the P&L account, the break‐up of deemed business income chargeable under these rules
and business income chargeable other than these rules is required to be mentioned at item
No. 38. In such a case, balance of income deemed as agricultural income should be reported
at item No. 38.
In any other case, only the figure of net profit from business or profession computed
at item No. 37 should be reported at item No. 38.

Note: In case you are reporting loss at Sr. No. 38 of Schedule Business or Profession or in at
Sr. No. 64(i)(b), 64(i)(d),64(ii)(b) and 64(ii)(d), 65ii, 65iv in P&L (No account case) then you are
required to maintain books of accounts and get them audited. Alternatively, you should
report minimum 8% of turnover as your income else your return may be treated as defective.

Please ensure that following audit report have been filed on or before one month prior to
due date of filing of return u/s 139(1) in the following cases: ‐

Section Form Number
Deduction claimed u/s 33AB(2) 3AC
Deduction claimed u/s 33ABA(2) 3AD
Deduction claimed u/s 35D/35E (form to 3AE

be filed only when deduction is claimed for
the first time )
Income taxable u/s 44DA 3CE

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

Part C of this Schedule provides for computation of income from specified business
u/s 35AD, in case any profit from specified business was included in the P&L account.


The total income chargeable under the head ‘profits and gains from business and
profession’ is computed at Part D of this Schedule, as aggregate of net profit from business or
profession other than specified business or speculative business (item No. A38), income from
speculative business (item No. B43) and income from specified business (item No. C49).

Part E of this Schedule provides for intra‐head set off of normal business losses with
incomes from specified business or speculative business during the current year. Losses from
specified businesses or speculative businesses, if any, are not allowed to be set off against
normal business income.

ScheduleDPM

Schedule DPM provides for computation of depreciation admissible under the
Income‐tax Act for the year in respect of plant and machinery. This does not include plant
and machinery on which full capital expenditure is allowable. Also, if you are eligible and
claiming benefit u/s 115BAD, then please enter the amount to be added back / to be adjusted
to opening WDV on account of opting for taxation under section 115BAD .

Note :
1. CBDT vide notification dated 20th September 2019 increased depreciation to 45% on
motor cars, motor buses etc w.r.t. assets purchased on or after the 23rd day of
August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day
of April, 2020. Therefore, no additions will be allowed in 45% block in the AY 2021‐22
wrt to such assets.
2. Co‐operative society which has opted for section 115BAD is not eligible for
deprecation @ 45% (As per Rule 5 ) and additional depreciation u/s 32(1)(iia) as
referred in row no 12, 13 and 14 of schedule DPM.

Schedule DOA

Schedule DOA provides for computation of depreciation admissible under the Income‐
tax Act for the year in respect of other category of assets ‐ land, building, furniture and
fittings, intangible assets and ships. This does not include assets on which full capital
expenditure is allowable.

Schedule DEP

Schedule DEP contains a summary of depreciation admissible under the Income‐tax
Act for the year in respect of all category of assets – plant and machinery, land, building,
furniture and fittings, intangible assets and ships. This does not include assets on which full
capital expenditure is allowable. The figures in this Schedule are taken as computed in the
relevant column (s) of Schedule DPM and Schedule DOA.

Schedule DCG

Schedule DCG contains a summary of deemed short‐term capital gains on sale of
depreciable assets during the year as per the Income‐tax Act under various category of assets
‐ plant and machinery, land, building, furniture and fittings, intangible assets and ships. The


figures in this Schedule are taken as computed in the relevant column (s) of Schedule DPM
and Schedule DOA.

Schedule ESR

Schedule ESR captures the details of expenditure on scientific research etc. referred to
in section 35, expenditure on agricultural extension project referred to in section 35CCC and
expenditure on skilled development project referred to in section 35CCD. The amounts of
specified nature debited to the P&L account, if any, should be reported in column (2) of the
Schedule. Out of this, the amount which is eligible for deduction under the relevant provision
i.e. section 35, section 35CCC or section 35CCD should be reported in column (3).

Further, in case any deduction has been claimed on account of donations to research
associations etc., the name, address and PAN of donee and the mode of donation paid should
be provided as per Schedule RA.

ScheduleCG – Capital Gains

Capital gains arising from sale/transfer of different types of capital assets have been
segregated. In a case where capital gains arises from sale or transfer of more than one capital
asset, which are of same type,please make a consolidated computation of capital gains in
respect of all such capital assets of same type except for following:‐

a) In case of Long term/Short Term Capital Gain arising on sale of Immovable property
i.e. A1 & B1 where capital gain are required to be computed separately for each
property and
b) In case of long term capital gains (LTCG) arising on sale of equity shares in a company
or unit of equity oriented fund or unit of business trust on which STT is paid,
computation of capital gains should be made as per item No. B5 or item No. B8.
Please note that separate computation of capital gains should be made for scrip or
units of mutual fund sold during the year as per Schedule 112A & 115AD(1)(b)(iii)‐
proviso. It may be noted that if the shares are acquired after 31st Jan 2018, taxpayer
can show consolidated amount of sales & purchase in respective schedule 112A &
115AD(1)(b)(iii)‐proviso. The net capital gains arising on sale of individual scrips should
be aggregated and will be auto‐populated to B5 & B8 respectively. Thereafter, tax
shall be charged at a flat rate of 10% in Schedule SI on the aggregate LTCG, for the
purpose of tax computation after giving benefit of Rs. 1 Lakh each u/s 112A and
115AD(1)(b)(iii). This benefit of Rs.1 Lakh will be given in Schedule SI

Part A of this Schedule provides for computation of short‐term capital gains
(STCG)from sale of different types of capital assets. Out of this, item No. A4 and A5 are
applicable only for non‐residents.

Part B of this Schedule provides for computation of long‐term capital gains (LTCG)
from sale of different types of capital assets. Out of this, item No. B6, B7, B8 and B9 are
applicable only for non‐residents.

STCG/LTCG on sale of immovable property, if any, should be reported at item No.
A1/B1. It is mandatory to disclose the details of immovable property, name and PAN of the


buyer etc. as per the given table. These details should be furnished separately for each
immovable property transferred during the year.

a) If you have sold land and building. Quoting of PAN of buyer is mandatory only if tax is
deducted under section 194‐IA or is mentioned in the documents.

b) If you are a resident and have sold land and building situated outside India. The details
of property and name of buyer should invariably be mentioned. However, quoting of
PAN of buyer is mandatory only if tax is deducted under section 194‐IA or is
mentioned in the documents.

The details of pass through income/loss from business trust or investment fund as per
section 115UA or 115UB are required to be reported separately in Schedule PTI. In case any
amount of pass through income/loss reported therein is of the nature of short‐term capital
gain, the same has to be reported at item No. A8 of this Schedule. Further, in case any
amount of pass through income/loss reported therein is of the nature of long‐term capital
gain, the same has to be reported at item No. B12 of this Schedule.

Amount of STCG/ LTCG on assets referred in A1‐A8/ B1‐ B12 which is chargeable at
special rates or not chargeable to tax in India in accordance with the relevant article of
Double Taxation Avoidance Agreement (DTAA) of India with another country, if any, should
be reported at item no. A9/ B13.

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 (7). This column is
applicable only in case of Non‐Residents. Please note, if TRC Flag is ‘No’, income will be
chargeable as per the applicable rates specified in Part A/B.

Part Cof this Schedule computes the total of short‐term capital gain (item No. A10)and
long‐term capital gain(item No. B14).In case the total amount of long‐term capital gain at
item No. B14 is a loss figure, the same shall not be allowed to be set off against short‐term
capital gains. In such a case, the figure at item No. B14 should be taken as Nil and only the
figure of item No. A10 should be taken as item C. Deductions can be claimed in respect of
capital gains subject to fulfillment of prescribed conditions under sections 54 or 54B or 54D
or 54EC or 54F or 54G or 54GA or 54GB or 115F. Deductions u/s. 54, 54EC, 54F, 54GB and
115F are available only against long‐term capital gains. In case any deduction is claimed
against any type of capital gains, the details of such claim have to be furnished as per part D
of this Schedule.

Part E of this Schedule provides for intra‐head set off of current year capital losses
with current year capitalgains. The Schedule separates different category of capital gains
(long‐term and short‐term) into different baskets according to rate at which the same is
chargeable to tax:‐
‐ The applicable rate implies the rate of tax at which the normal income of the
assessee is otherwise taxable.


‐ The DTAA rate refers to the special rate at which the short‐term capital gains or
long‐term capital gains is chargeable to tax in accordance with the relevant article of
the Double Taxation Avoidance Agreement (DTAA) of India with another country.

The figures in column 1 list out the categories of capital gains against which capital
losses of the current year can be set off. Similarly figures in row ‘i' provides for different
categories of capital losses of the current year which can be set off against capital gains in
column 1. The figures in row ‘i’ and column ‘1’ are derived from addition of figures computed
at relevant items of Schedule CG as indicated. Thus, (A3e*+A4a*+A8a*) is addition of short‐
term capital gains reported at items Nos. A3e, A4a and A8a as reduced by the amount of
short‐term capital gains not chargeable to tax or chargeable to tax at DTAA rates which is
included therein.Further, if (A3e* + A4a*+A8a*) represents a negative figure it should be
filled in cell ‘2i’ and if it is a positive figure it should be filled in cell ‘1ii’. The assessee may set
off the capital loss of row ‘i’ with any category of capital gains in column ‘1’ except that the
long‐term capital loss can only be adjusted with any long‐term capital gains only. The amount
of capital loss set off has to be entered into in the relevant rows of columns 2 to 8. The
capital gains of current year remaining after intra‐head set off is computed in column 9,
which is then taken to Schedule CYLA for computing inter‐head set off of current year losses.
The remaining capital loss of current year is computed in row (x) which is taken to Schedule
CFL for reporting of losses to be carried forward to future years.

In Part F of this Schedule,please report the quarter‐wise details of accrual or receipt of
incomes under the head ‘capital gains’as per the table given.

The details of accrual or receipt have to be furnished separately for short‐term capital
gains (STCG) taxable at different rates and long‐term capital gains (LTCG) taxable at different
rates, for all quarters. The amounts of STCG and LTCG, in respect of which a quarter‐wise
break‐up is required to be furnished, should be taken as computed in column 5 of Schedule
BFLA, i.e. capital gains remaining after set‐off of current year losses and brought forward
losses.

For computing long‐term capital gain, cost of acquisition and cost of improvement
may be indexed, if required, on the basis of following cost inflation index notified by the
Central Government for this purpose.
Cost Inflation
S. No. Financial Year
Index
1. 2001‐02 100
2. 2002‐03 105
3. 2003‐04 109
4. 2004‐05 113
5. 2005‐06 117
6. 2006‐07 122
7. 2007‐08 129
8. 2008‐09 137
9. 2009‐10 148
10. 2010‐11 167
11. 2011‐12 184
12. 2012‐13 200
13. 2013‐14 220


14. 2014‐15 240
15. 2015‐16 254
16. 2016‐17 264
17. 2017‐18 272
18. 2018‐19 280
19. 2019‐20 289
20. 2020‐21 301

If capital gain is arising from the slump sale u/s 50B i.e. figures are reported in A2/B2 of
schedule CG, please ensure that form 3CEB is filed at e‐filing portal on or before one month
prior to due date of filing of return u/s 139(1)

Schedule 112A & Schedule 115AD(1)(b)(iii)‐Proviso

In Schedule 112‐A ‐ please enter the scrip wise/unit wise/consolidated detail of sale of equity
shares of a company, an equity‐oriented fund, or a unit of a business trust on which STT is
paid under section 112A.This schedule is applicable for both residents & Non Residents
In Schedule 115AD(1)(b)(iii) proviso ‐ please enter the scrip wise/unit wise/consolidated
detail of sale of equity shares of a company, an equity‐oriented fund, or a unit of a business
trust on which STT is paid under section 112A read with section 115AD(1)(b)(iii)‐proviso. This
schedule is applicable for Foreign Institutional Investors (FII)
Field No. Field Name Instruction
1. S. No Please enter the serial no.
The row can be added was required
2. Share/Unit Acquired Select from the drop‐down whether

share/unit acquired
1) On or before 31st January 2018 or
2) After 31st January, 2018
3. ISIN Code Enter the International Securities

Identification Number (ISIN code) in the
text box.
Note: In case the security or share does

not have an ISIN Code, then use
“INNOTAVAILAB” as ISIN Code.
This field will be auto populated as

"INNOTREQUIRD" if dropdown is selected
as "After 31st January, 2018"
4. Name of the Share/Unit Please enter the name of share/unit in the


given box
This field will be auto populated as

"CONSOLIDATED" if dropdown is selected
as "After 31st January, 2018"
5. No. of Shares/Units Enter the number of shares/units sold

inthe given box.
This field is not applicable for shares and

units acquired "After 31st January, 2018
6. Sale‐price per Share/Unit Please enter the sale price per share/unit

in the given box.

7. Full value of consideration This field willbe auto populated as No of

shares/units (4) multiply with sale price
‐If shares are acquired on or
per unit (5)
before 31.01.2018

Please enter full value of consideration if

dropdown is selected as "After 31st
(Total Sale Value) (4*5) January, 2018"
‐ If shares are Acquired after

31st January 2018 ‐ Please
enter Full Value of
Consideration
8. Cost of acquisition without The Cost of acquisition without indexation

indexation will be auto populated as higher of
Column 8 or Column 9
9. Cost of acquisition Enter the amount in the text box.
10. If the long‐term capital asset This field will be auto populated as the
was acquired before lower of Column 11 & Column 6
01.02.2018, lower of 11 & 6
11. Fair Market Value per Enter the fair Market Value per share/unit

share/unit as on 31st as on 31st January,2018 in the text box.
January,2018


12. Total Fair Market Value of This field will be auto populated as the
capital asset as per Section value of Column 4 multiplied with Column
55(2) (ac)‐ (4*10) 10.
13. Expenditure wholly and Enter the amount of expenditure wholly
exclusively in connection with and exclusively in connection with transfer
transfer in the given box.
14. Total deductions (7+12) This field will be auto populated as the
sum of Column7+ Column 12
15. Long term capital Gain Balance This field will be auto‐populated as the

(6–13) value at column 6‐ Value at Column 13.
Item 5 of LTCG Schedule of CG
Item 8 of LTCG Schedule CG
Total of each column These fields should auto populate as sum

of columns 6, 7, 8, 9, 11, 12, 13 and 14

Schedule‐OS‐Income from other sources

S.
No.
1 Gross income chargeable to tax at Please enter the gross amount of income
normal applicable rates from other sources which are chargeable to
tax at normal applicable rates. This is an
auto‐populated field representing the
aggregate of figures reported at column 1a,
1b, 1c, 1d and 1e below.
1a Dividends This is an auto‐populated field representing
the aggregate of figures reported in 1a(i)
and 1a(ii).
i Dividend income [other than (ii)] Please enter the gross amount of dividend
income which is chargeable under the head
Income from Other Sources at normal
applicable rate
ii Dividend income u/s 2(22)(e) Please enter the gross amount of dividend
income u/s 2(22)(e) which is chargeable
under the head Income from Other Sources
at normal applicable rate
1b Interest, Gross Please enter the gross amount of interest
income which is chargeable to tax at
normal applicable rates. Please indicate
break‐up of interest income from separate
sources such as interest from savings bank


account,interest on deposits with banks,
post office or co‐operative society, interest
on income‐tax refund, any pass‐through
income/loss in the nature of interest or any
other interest income.
1c Rental income from machinery, Please enter the gross amount of rental
plants, buildings etc., Gross income from letting of machinery, plants,
furniture or buildings belonging to assessee
which is chargeable under the head
‘income from other sources’ under sections
56(2)(ii) or 56(2)(iii).
1d Income of the nature referred to in Please enter the total amount of income of
section 56(2)(x) which is chargeable the nature referred to in section 56(2)(x)
to tax which is chargeable to tax at normal
applicable rates. This is an auto‐populated
field representing the aggregate of figures
reported at column di, dii, diii, div and dv
below.
1di Aggregate value of sum of money Please enter the aggregate value of any
received without consideration sum of money received without
consideration, in case the aggregate value
exceeds Rs. 50,000/‐.
1dii In case immovable property is Please enter the stamp duty value of
received without consideration, property received without consideration, in
stamp duty value of property case the stamp duty value exceeds Rs.
50,000/‐.
1diii In case immovable property is Please enter the stamp duty value of
received for inadequate property in excess of consideration, in case
consideration, stamp duty value of the stamp duty value exceeds the
property in excess of such consideration by more than Rs. 50,000/‐ or
consideration 5% of the consideration, whichever is
higher.
1div In case any other property is Please enter the aggregate Fair Market
received without consideration, fair Value (FMV) of the property received
market value of property without consideration, in case FMV exceeds
Rs. 50,000/‐.
1dv In case any other property is Please enter the aggregate Fair Market
received for inadequate Value (FMV) of the property in excess of
consideration, fair market value of the consideration, in case the FMV exceeds
property in excess of such the consideration by more than Rs.
consideration 50,000/‐.
1e Any other income (please specify Please enter any other income chargeable
nature) under the head ‘income from other
sources’, at normal rates. If any other
income is in the nature of Family pension,
mention the amount in the field provided.
For others, please specify nature and
amount of such income.


2 Income chargeable at special rates Please enter the gross amount of income
(2a+ 2b+ 2c+ 2d + 2e+2f relating to from other sources which is chargeable to
1) tax at special rates such as winning from
lotteries, income chargeable u/s 115BBE
etc. This is an auto‐populated field
representing the aggregate of figures
reported at column 2a, 2b, 2c, 2d, 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.
2a Winnings from lotteries, crossword Please report in this column, any income by
puzzles etc. chargeable u/s 115BB way of winnings from any lottery or
crossword puzzle or race including horse
race or card game and other game of any
sort or gambling or betting of any form or
nature which is chargeable at special rates
u/s 115BB.
2b Income chargeable u/s 115BBE (bi + Please report in this column, aggregate of
bii + biii + biv+ bv + bvi) incomes of the nature referred to in section
115BBE which are chargeable at special
rates as prescribed therein. This is an auto‐
populated field representing the aggregate
of figures reported at columns 2bi, 2bii,
2biii, 2biv, 2bv and 2bvi below.
2bi Cash credits u/s 68 Please report in this column any sum in the
nature of unexplained cash credit, deemed
as income of the year u/s 68.
2bii Unexplained investments u/s 69 Please report in this column any
unexplained investment which is not
recorded in the books of accounts, deemed
as income of the year u/s 69.
2biii Unexplained money etc. u/s 69A Please report in this column any
unexplained money, bullion, jewellery or
other valuable article which is not recorded
in the books of accounts, deemed as
income of the year u/s 69A.
2biv Undisclosed investments etc. u/s Please report in this column any
69B unexplained investment or any bullion,
jewellery or other valuable article which is
not fully recorded in the books of accounts,
deemed as income of the year u/s 69B.
2bv Unexplained expenditure etc. u/s Please report in this column, any
69C unexplained expenditure or part thereof,


deemed as income of the year u/s 69C.
2bvi Amount borrowed or repaid on Please report in this column any amount
hundi u/s 69D borrowed on a hundi, or any repayment
being due on a hundi, otherwise than
through an a/c payee cheque drawn on a
bank, deemed as income of the year u/s
69D.
2c Accumulated balance of recognized In case any accumulated balance of a
provident fund taxable u/s 111 recognised provident fund is to be included
in total income of the year, owing to the
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.
2d Any other income chargeable at Please report in this column any other
special rate (total of di to dxix) income under the head ‘income from other
sources’ which is chargeable to tax at
special rates. Please select the nature of
income from drop down menu and enter
the amount. In case of more than one type
of income, please report each income as a
separate line item. Please ensure that these
incomes are also reported in Schedule SI
(Income chargeable to tax at special rates)
for proper computation of tax liability.
List of types of income chargeable at (i) Dividends received by non‐resident
special rate (not being company) or foreign
company chargeable u/s 115A(1)(a)(i)
(ii) Interest received from Government or
Indian concern on foreign currency
debts chargeable u/s 115A(1)(a)(ii)
(iii) Interest received from Infrastructure
Debt Fund chargeable u/s 115A (1) (a)
(iia)
(iv) Interest referred to in section 194LC
(1) ‐ chargeable u/s 115A (1) (a) (iiaa)
(v) Interest referred to in section 194LD ‐
chargeable u/s 115A (1) (a) (iiab)
(vi) Distributed income being interest
referred to in section 194LBA ‐
chargeable u/s 115A (1) (a) (iiac)
(vii) Income from units of UTI or other
Mutual Funds specified in section
10(23D), purchased in Foreign
Currency ‐ chargeable u/s
115A(1)(a)(iii)


(viii) Income from royalty or fees for
technical services received from
Government or Indian concern ‐
chargeable u/s 115A(1)(b)(A) &
115A(1)(b)(B)
(ix) Income by way of interest or
dividends from bonds or GDRs
purchased in foreign currency by non‐
residents ‐ chargeable u/s 115AC
(x) Income by way of dividends from
GDRs purchased in foreign currency
by residents ‐ chargeable u/s 115ACA
(xi) Income (other than dividend) received
by an FII in respect of securities (other
than units referred to in section
115AB) ‐ chargeable u/s 115AD(1)(i)
(xii) Income (being dividend) received by
an FII in respect of securities (other
than units referred to in section
115AB) ‐ chargeable u/s 115AD(1)(i)
(xiii) Income by way of interest received by
an FII on bonds or Government
securities referred to in section 194LD
– chargeable as per proviso to section
115AD(1)(i)
(xiv) Tax on non‐residents sportsmen or
sports associations chargeable u/s
115BBA
(xv) Anonymous Donations in certain
cases chargeable u/s 115BBC
(xvi) Interest referred to in Proviso to
section 194LC (1)‐chargeable u/s
115A(1)(a) (iiaa)
(xvii) Income by way of royalty from patent
developed and registered in India ‐
chargeable u/s 115BBF
(xviii)Income by way of transfer of carbon
credits ‐ chargeable u/s 115BBG
(xix) Investment Income of a Non‐Resident
Indian ‐ chargeable u/s 115E
(xix) Distributed income being Dividend
referred to in section 194LBA ‐ chargeable
u/s 115A (1) (a)(iiac)
2e Pass through income in the nature The details of pass through income from
of income from other sources business trust or investment fund as per
chargeable at special rates section 115UA or 115UB are required to be
reported separately in Schedule PTI.

If any amount of pass through income


reported in Schedule PTI is of the nature of
income from other sources, the same has
to be reported at this column in the
Schedule OS for including the same in head‐
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.
List of types of pass through income PTI‐115A(1)(a)(i)‐ Dividends interest and
chargeable at special rates income from units purchase in foreign
currency
PTI‐115A(1)(a)(ii)‐ Interest received from
govt/Indian Concerns received in Foreign
Currency
PTI‐115A (1) (a)(iia) ‐Interest from
Infrastructure Debt Fund
PTI‐115A (1) (a)(iiaa) ‐Interest as per Sec.
194LC (1)
PTI‐115A (1) (a)(iiaa) ‐Interest as referred in
proviso to section 194LC (1)
PTI‐115A (1) (a)(iiab) ‐Interest as per Sec.
194LD
PTI‐115A (1) (a)(iiac) ‐Interest as per Sec.
194LBA
PTI‐115A (1) (a)(iii) ‐Income received in
respect of units of UTI purchased in foreign
currency
PTI‐115A(1)(b)(A) & 115A(1)(b)(B)‐ Income
from royalty & technical services
PTI‐115AC (1) (a & b) ‐ Income from bonds
or GDR purchased in foreign currency ‐
non‐resident
PTI‐115ACA(1)(a) ‐ Income from GDR
purchased in foreign currency ‐resident
PTI‐115AD(1)(i) ‐Income (other than
dividend) received by an FII in respect of
securities (other than units as per Sec
115AB)
PTI‐ 115AD(1)(i) ‐ Income (being dividend)
received by an FII in respect of securities
(other than units referred to in section
115AB)
PTI‐115AD(1)(i) proviso ‐Income received
by an FII in respect of bonds or government
securities as per Sec 194LD


PTI‐115BBA ‐ Income of non‐residents
sportsmen or sports associations
PTI‐115BBC ‐ Anonymous donations
PTI‐115BBF ‐ Income from patent
PTI‐115BBG ‐ Income from transfer of
carbon credits
PTI‐115E(a) ‐ Investment income
PTI‐115A(1)(a) (iiac) ‐ Distributed income
being Dividend referred to in section
194LBA
2f Amount included in 1 and 2 above, Please report in this column any income
which is chargeable at special rates under the head ‘income from other
in India as per DTAA (total of column sources’ which is chargeable at special rates
(2) of table below) in accordance with the relevant article of
the Double Taxation Avoidance Agreement
(DTAA) of India with another country.
This field will be an auto‐populated field
representing total of Column 2 (Amount of
Income) of the given table. For Non‐
Residents total of fields of Column 2 will be
computed only if TRC Flag is Yes.
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.


3 Deductions under section 57: ‐ (other Any claim of deduction u/s 57 relating to
than those relating to income income under the head ‘income from other
chargeable at special rates under 2a, sources’ chargeable at normal applicable
2b & 2d, 2e, & 2f) rates should be mentioned here.
Deduction under column “family pension”
will be available only if income is offered in
column ie
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 3)
4 Amounts not deductible u/s 58 Any amount which is not deductible in
computing income chargeable under the
head ‘income from other sources’ by virtue
of section 58 should be reported in this
column. In case any expenditure or
deduction is claimed u/s 57 but the whole
or part thereof becomes inadmissible as
per section 58, the same should also be
reported here.
5 Profits chargeable to tax u/s 59 Any profit which is chargeable to tax under
the head ‘income from other sources’ by
virtue of section 59 read with section 41
should be reported in this column.
6 Net Income from other sources Please enter the net amount of income
chargeable at normal applicable under the head ‘income from other
rates (1 – 3 + 4 + 5‐ 2f relating to 1) sources’ which is chargeable to tax at
(If negative take the figure to 3i of normal applicable rates.
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].


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

the aggregate of income chargeable at
special
rates [item 2] and net income chargeable
at normal applicable rates [item 6].
8 Income from the activity of owning Please report in this column net income
and maintaining racehorses from the activity of owning and maintaining
race horses.

Please furnish break‐up in terms of
Gross receipts at item 8a,
Deductions in relation to such activity at
item 8b,
Amounts not deductible as per section 58
relating to this activity at item 8c,
Profit chargeable to tax as per section 59
relating to this activity at item 8d and

Compute the net income at item 8e as (8a ‐
8b + 8c + 8d) accordingly.

In case the net income computed at item
8e is negative, take this figure to item 10xiii
of Schedule CFL for carry forward of loss
from the activity of owning and maintaining
race horses to future years.
9 Income under the head “Income Please compute in this column the
from other sources” (7+8e) (take 8e aggregate income chargeable under head
as nil if negative) ‘income from other sources.

the aggregate of income from other
sources (other than from owning and
maintaining race horses) computed at item
7 and net income from the activity of
owning and maintaining race horses
computed at item 8e.
10 Information about accrual/receipt of Please report the period‐wise details of
income from Other Sources accrual or receipt of incomes under the
head ‘income from other sources’ in the
table given at this column.

The details have to be furnished separately


for dividend income and any income by
way of winnings from lotteries, crossword
puzzles, races, games, gambling, betting
etc. referred to in section 2(24)(ix) and
Dividend income chargeable at DTAA rates (
Refer Annexure 3 & 4 for clarification on
how to disclose at sl.no.10(i) and 10(iii)”)

Schedule‐CYLA ‐ Details of Income after set‐off of current year losses

If the net result of computation under the head ‘income from house property’, ‘profits
and gains from business or profession’ and ‘income from other sources’ is a loss figure,
please fill up the figure of loss in the first row under the respective head. Please note that
loss from speculative business or specified business cannot be set off against income under
other heads for the current year. Similarly, loss from activity of owning and maintaining
horse races cannot be set off against income under other heads for the current year.

The positive income computed under various heads of income for the current
yearshould be mentioned in column (1) in the relevant row for the respective head. Short‐
term capital gains or long‐term capital gains chargeable to tax at various rates should be
mentioned in separate rows as indicated in the Schedule.

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

In a case where loss is computed under the head “income from house property”, such
loss can be set off against income under any other head only to the extent it does not exceed
rupees two lakh. However, loss cannot be set off if new tax regime if opted u/s 115BAC

The amount of current year loss which is set off against the income computed under
other heads should be entered into in columns 2, 3 and 4, in the relevant rows.

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

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

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

The unabsorbed losses allowed to be carried forward out of this should be taken to at
row xiii of Schedule CFL for carry forward to future years.

Schedule‐BFLA‐Details of Income after Set off of Brought Forward Losses of earlier years

The positive income remaining after set off of current year losses, as per Schedule


CYLA, under various heads of income for the current year should be mentioned in column (1)
in the relevant row for the respective head. The net positive short‐term capital gains or long‐
term capital gains chargeable to tax at various rates should be mentioned in separate rows as
indicated in the Schedule.

In column (2), the amount of loss brought forward from earlier years which can be set
off against various heads of income should be entered in the relevant row.
 Brought forward short‐term capital loss can be set off against any item of short‐term
or long‐term capital gains. However, brought forward long‐term capital loss can only
be set off against an item of long‐term capital gains.
 Brought forward loss from activity of owning and maintaining horse races can be set
off only against positive income from the same activity during the current year.
 Brought forward loss from speculation business can be set off only against positive
income from speculation business during the current year.
 Brought forward loss from specified business can be set off only against positive
income from specified business during the current year.

In column (5), please mention the net positive income of current year remaining after
set off of brought forward losses under various heads of income in the relevant rows. The
head‐wise total of column (5) should be captured in row (xvii) thereof which should be the
figure of Gross Total Income (GTI) of the year.

The aggregate of brought forward losses, unabsorbed depreciation & allowance under
section 35(4) under various heads set‐off against positive income of the current year should
be mentioned in row (xvi) of column (2), (3) and (4) respectively.

Schedule‐CFL‐Details of Losses to be carried forward to future years

Please enter the assessment year‐wise details of losses brought forward from earlier
years in the first ten rows [row (i) to row (xi)] under various heads of income at respective
columns [column (4) to column (10)].

The column no 5 is further divided into 3 columns. In column “a” please enter the
amount of brought forward loss of earlier years. Column b is applicable only to assessee
claiming benefit u/s 115BAC. So, in column “b”, please enter the amount as adjusted on
account of opting for taxation under section 115BAC & in column “c” enter balance loss
which is available for set off i.e, column a – column b. In case of “other than the assessee
claiming benefit u/s 115BAC”, please fill “0” in column b and please fill same amount in
column a and column c.

The aggregate amount of brought forward losses under various heads of income
should be mentioned in row (xii).

In row (xiii), please enter the amount of brought forward losses under various heads
set off against income of current year in the respective columns. The head‐wise figures of set
off of brought forward loss should be taken from column (2) of Schedule BFLA.

In row (xiv), please enter the amount of remaining losses of current year under
various heads in the respective column. The head‐wise figures of remaining current year


losses should be taken from the relevant cell of Schedule CYLA, Schedule BP, Schedule CG
and Schedule OS as indicated below: ‐.

Sr. The fields in row no. xiv “2021‐22(Current year Source of Auto‐population
No. losses to be carried forward)”
1 House property loss (4) (2xviii of schedule CYLA)
2 Loss from business other than loss from speculative 3xviii of schedule CYLA

business and specified business (5)
3 Loss from speculative business (6) B43 of schedule BP, if –ve
4 Loss from specified business (7) C49 of schedule BP, if –ve
5 Short‐term capital loss (8) (2x+3x+4x+5x) of item E of

schedule CG
6 Long‐term capital loss (9) (6x+7x+8x) of item E of

schedule CG
7 Loss from owning and maintaining race horses (10) (8e of schedule OS, if –ve)

In row (xv), please enter the amount of aggregate loss under various headsto be
carried forward to future years in the respective column.

The losses under the head “house property”, ‘profit and gains of business or
profession (other than speculative & specified business)”, or ‘capital gains’, are allowed to be
carried forward for 8 assessment years. However, loss from the activity of owning and
maintaining race horses and speculative income can be carried forward only for 4
assessment years and there is no time limit to carry forward the losses from the specified
business under 35AD. Also, current year losses such as eligible Business loss, Capital Gain loss
and Other source loss can be carried forward only if the Original return if filed within the due
date specified u/s 139(1).

Schedule‐UD, ‐Unabsorbed depreciation and allowance under section 35(4)

In this Schedule, amount of brought forward unabsorbed depreciation, Amount as
adjusted on account of opting for taxation u/s 115BAC and allowance under section35(4) for
each assessment year, amount of depreciation and allowance under section 35(4) set‐off
against the current year’s income and the balance unabsorbed depreciation and allowance
under section 35(4) to be carried forward to the next assessment year needs to be
mentioned.

Schedule‐ICDS‐ Effect of Income Computation Disclosure Standards on profit

Income Computation Disclosure Standards (ICDS) have come into force from financial
year 2016‐17 and onwards. Deviation from each ICDS as notified under section 145(2) of the
Income‐tax Act that has an effect on profit is to be filled in column (iii) of the said Schedule. If


the total effect of ICDSadjustments on profit is positive, the same should be mentioned at
serial No. 11(a) and should be taken to item No. 3(a) of Part A‐OI (Other Information). If the
total effect of ICDSadjustments on profit is negative, the same should be mentioned at serial
No. 11(b) and should be taken to item No. 3(b) of Part A‐OI (Other Information).
Please note the amount entered in schedule ICDS should be tallied with Clause No. 13(e) of
the Tax audit report, if applicable. Otherwise necessary adjustment will be made as per
section 143(1)(iv) while processing the return

Schedule‐10AA‐Deduction in respect of units located in Special Economic Zone

If there are more than one undertaking entitled for deduction under this section,
please enter thedetails of deduction for each undertaking separately as reported in Form No.
56F being the report of audit u/s10AA.

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

Schedule‐ 80G‐Details of donations entitled for deduction u/s 80G

Please furnish following details of donations made to charitable institutions or
specified funds during the year in the respective table given in the Schedule: ‐

1. Name and address of Donee
2. PAN of Donee
3. Total amount of donation – give break‐up of amount paid in cash/other mode
4. Amount which is eligible for deduction

In Table A, furnish details of donations entitled for 100% deduction without qualifying limit.

In Table B, furnish details of donations entitled for 50% deduction without qualifying limit.

In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit

In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.

Please note that the total amount of deduction claimed u/s 80G should also be
separately mentioned in table 1 of the Schedule VI‐A.

Note 1: No deduction will be allowed u/s 80G in case Donation in cash exceeds ₹ 2,000/‐

Note 2: This Schedule is not applicable if new tax regime u/s 115BAC is opted

Schedule 80D ‐ Deduction in respect of health insurance premium
S. No. Field Name Instruction
1 Whether you or any of your Tick ‘Yes’ if any of the member is senior Citizen,
family member (excluding else tick ‘No’
parents) is a senior citizen


1a Self & Family This field will be available if ‘No’ is ticked in S. No.
1. This is an auto‐populated field representing
aggregate of the amounts entered at fields (i) and
(ii) below. The amount eligible for deduction is
subject to maximum limit of Rs.25000 paid during
the year.
(i) Health Insurance Please enter the amount paid during the year
towards Health Insurance.
(ii) Preventive Health Checkup Please enter the amount paid during the year
towards Preventive Health Checkup.
1b Self & Family Including This field will be available if ‘Yes’ is ticked in S. No.

senior citizen 1. This is an auto‐populated field representing
aggregate of the amounts entered at fields (i), (ii)
and (iii) below. The amount eligible for deduction is
the year.
(iii) Medical Expenditure (This Please enter the amount paid during the year
deduction can be claimed towards Medical Expenditure. This deduction can
on which health insurance is be claimed only if no amount is paid towards
not claimed at (i) above) health insurance of such person.
2 Whether any one of your Tick ‘Yes’ if any one of the parents is senior Citizen,

parents is a senior citizen else tick ‘No’
2a Parents This field will be available if ‘No’ is ticked in S. No.

2. This is an auto‐populated field representing
aggregate of the amounts entered at fields (i) and
(ii) below. The amount eligible for deduction is
the year.


2b Parents Including senior This field will be available if ‘Yes’ is ticked in S. No.
citizen 2. This is an auto‐populated field representing
aggregate of the amounts entered at fields (i), (ii)
and (iii) below. The amount eligible for deduction is
the year.
(iii) Medical Expenditure (This Please enter the amount paid during the year
deduction can be claimed towards Medical Expenditure. This deduction can
on which health insurance is be claimed only if no amount is paid towards
not claimed at (i) above) health insurance of such person.
Note1: The aggregate eligible amount of deduction for Preventive Health Checkup is
subject to maximum limit of Rs.5000 paid during the year.
Note 2: This Schedule is not applicable if new tax regime u/s 115BAC is opted

Schedule‐ RA‐ Details of donations to research associations etc. [deduction under sections
35(1)(ii) or 35(1) (iia) or 35(1)(iii) or 35(2AA)]

In Schedule RA, please furnish the following details of donations given to research
associations in the respective column‐

1. Name and address of Donee
2. PAN of Donee
3. Total amount of donation – give break‐up of amount paid in cash/other mode
4. Eligible amount of donation

These details of donation have to be furnished in a case where a claim of deduction is
made under sections 35(1)(ii) or 35(1) (iia) or 35(1)(iii) or 35(2AA). The amount of deduction
claimed should also be separately mentioned in the Schedule ESR.

Schedule‐ 80IA, Schedule‐ 80IB, Schedule‐ 80IC and Schedule‐80‐IE

If there are more than one undertaking entitled for deduction under any of these sections,
please enter the details of deduction in relevant Schedule for each undertaking separately.
The amount of deduction for an undertaking shall be as per item 30 of Form
No.10CCB being the report of audit under section 80‐IA/ 80‐IB/ 80‐IC and 80‐IE.
except in the following case:


Schedule 80IB Form Field of the form
Number
Deduction in the case of multiplex theatre [Section 10CCBA Point no 10(v)

80‐IB(7A)]
Deduction in the case of convention center 10CCBB Point no 10(v)

[Section 80‐IB(7B)]
Deduction in the case of an undertaking engaged in 10CCBC Point no 11(v)

operating and maintaining a rural hospital [Section
80‐IB (11B)]
Deduction in the case of an undertaking engaged in 10CCBD Point no 11 (d)

operating and maintaining a hospital in any area,
other than excluded area [Section 80‐IB (11C)

Please note that the total amount of deduction claimed u/s 80IA, 80IB, 80IC, & 80IE should
also be separately mentioned in table 2 of the Schedule VI‐A.

Also ensure that the above forms are filed at e‐filing portal on or before one month prior to
due date of filing of return u/s 139(1), if deduction is claimed in any of the section specified
above

Schedule‐VIA‐Deductions under Chapter VI‐A

In this part, please provide the details of deduction claimed under various provisions of Chapter
VI‐A during the year.
Please note that the deduction in respect of the investment/ deposit/ payments for the period
01‐04‐2020 to 31‐07‐2020 cannot be claimed again, if already claimed in the AY 20‐21
Table 1. Part B‐ Deduction in respect of certain payments
Column Section Nature of Instruction
No. deduction
1a 80C Deduction in Please enter the amount paid or deposited towards life
respect of life insurance premium, contribution to any Provident Fund
insurance set up by the Government, employees contribution to a
premia, Recognised Provident Fund or an approved
deferred superannuation fund, contribution to deferred annuity
annuity, plan, subscription to National Savings Certificates,
contributions tuition fees, payment or repayment of amounts
to provident borrowed for purposes of purchase/ construction of a
fund, residential house, and other similar payments/
subscription to investments which are eligible for deduction under
certain equity section 80C of the Income‐tax Act.
shares or
debentures, The aggregate amount of deductions admissible u/s


etc. 80C, 80CCC and 80CCD (1) shall be restricted to
maximum limit of Rs.1,50,000.
115BAC is opted
1b 80CCC Deduction in Please enter the amount paid towards any annuity plan

respect of of LIC or any other insurer for receiving pension from
contribution to the pension fund, which is eligible for deduction under
certain Pension section 80CCC.
Funds
The aggregate amount of deductions admissible u/s
80C, 80CCC and 80CCD (1) shall be restricted to
maximum limit of Rs. 1,50,000.
115BAC is opted
1c 80CCD (1) Deduction in Please enter the total amount paid or deposited during
respect of the year, in your account under a pension scheme
contribution to notified by the Central Government, which is eligible
pension for deduction under sub‐section (1) of section 80CCD.
scheme of
Central The deduction u/s 80CCD (1) is restricted to upper limit
Government of 10% of salary, in the case of an employee, and 20%
of gross total income, in any other case.

The aggregate amount of deductions admissible u/s
80C, 80CCC and 80CCD (1) shall be further restricted to
maximum limit of Rs. 1,50,000.
115BAC is opted
1d 80CCD(1B) Deduction in Please enter the amount paid or deposited during the
respect of year, in your account under a pension scheme notified
contribution to by the Central Government, which is eligible for
pension deduction under sub‐section (1B) of section 80CCD.
scheme of
Central The amount eligible under this sub‐section is subject to
Government 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.
115BAC is opted
1e 80CCD (2) Deduction in Please enter the amount of employer’s contribution
respect of paid during the year to your account under a pension
contribution of scheme notified by the Central Government, which is
employer to eligible for deduction under sub‐section (2) of section
pension 80CCD.
scheme of The amount eligible is subject to maximum limit of 10%


Central of salary in case the nature of employer selected is
Government other than Central Government.

In case the nature of employer selected is Central
Government, the amount eligible is subject to
maximum limit of 14% of Salary.
1f 80D Deduction in This field will be auto populated from schedule 80D.
respect of Please fill schedule 80D for claiming the deduction.
health This deduction cannot be claimed if new tax regime u/s
insurance 115BAC is opted
premia
1g 80DD Deduction in Please enter the details of expenditure actually
respect of incurred for medical treatment, training and
maintenance rehabilitation of a dependent person with disability by
including selecting the appropriate options from the drop down.
medical
treatment of a 1. Dependent person with disability
dependent 2. Dependent person with severe disability
who is a person
with disability The amount eligible for deduction is ₹ 75,000, in case
of dependent person with disability, and ₹ 1,25,000 in
case of dependent person with severe disability.
115BAC is opted
1h 80DDB Deduction in Please enter the details of expenditure actually
respect of incurred on medical treatment of specified diseases for
medical self, dependent or a member of HUF. Please select the
treatment etc. appropriate options from the drop‐down menu and
enter relevant amount.

1. Self or Dependent
2. Senior Citizen – Self or Dependent

The amount eligible for deduction is subject to a
maximum limit of ₹ 40,000 during the year. However,
in case of senior citizen the applicable limit is
₹1,00,000.
115BAC is opted
1i 80E Deduction in Please enter the amount paid during the year by way of
respect of interest on loan taken from any financial institution or
interest on approved charitable institution for the purpose of
loan taken for pursuing higher education of self or relative which is
higher eligible for deduction u/s 80E.
education This deduction cannot be claimed if new tax regime u/s
115BAC is opted
1j 80EE Deduction in Please enter the amount paid during the year by way of
respect of interest on loan taken from any financial institution for
interest on the purposes of acquisition of a residential property,


loan taken for which is eligible for deduction u/ 80EE.
residential
house property The amount eligible for deduction is subject to a
maximum limit of ₹ 50,000 during the year and further
conditions specified in sub‐section (3) of section 80EE.
115BAC is opted
1k 80EEA Deduction in Please enter the amount paid during the year by way of
respect of interest on loan taken from any financial institution
interest on loan during the period 1 April 2019 to 31 March 2020 for the
taken for
purpose of acquisition a residential house property,
certain house
property which is eligible for deduction u/s 80EEA.
The amount eligible for deduction is subject to

maximum limit of ₹150,000 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.
115BAC is opted
1l 80EEB Deduction in Please enter the amount paid during the year by way of

respect of interest on loan taken for purchase of electric vehicle
purchase of from any financial institution during the period 1 April
electric vehicle.
2019 to 31 March 2023 which is eligible for deduction
u/s 80EEB The amount eligible for deduction is subject
to maximum limit of ₹150,000 paid during the year.
115BAC is opted
1m 80G Deduction in Please enter the amount of donations made during the

respect of year to charitable institutions or specified funds. Please
donations to fill up details of donations in Schedule 80G.
certain funds,
charitable Please note that no deduction shall be allowed under
institutions, this section in respect of donation of any sum
etc. exceeding Rs. 2,000/‐ unless such donation is paid by
any mode other than cash.
115BAC is opted
1n 80GG Deduction in Please enter the amount paid during the year towards
respect of rent in respect of any furnished/ unfurnished
rents paid residential accommodation, in excess of 10% of total
income, which is eligible for deduction u/s 80GG.


The amount eligible for deduction is subject to a
maximum limit of ₹ 60,000 during the year and further
conditions specified therein.
Please submit Form 10BA to claim deduction u/s 80GG
115BAC is opted
1o 80GGC Deduction in Please enter the amount of contribution made to a
respect of Political party or an electoral trust during the year
contributions which is eligible for deduction u/s 80GGC.
given by any
person to This deduction is not admissible for any sum
Political parties contributed by way of cash.
115BAC is opted
Table 2. Part C‐ Deduction in respect of certain incomes
2p 80‐IA Deduction in Please enter the amount of eligible deduction as per
respect of profits Section 80 in respect of profits and gains from
and gains from industrial undertakings or enterprises engaged in
industrial infrastructure development u/s 80‐IA.
undertakings or This deduction cannot be claimed if new tax regime
enterprises u/s 115BAC is opted
engaged in
infrastructure
development,
etc.
2q 80‐IAB Deduction in Please enter the amount of eligible deduction in
respect of profits respect of profits and gains by an undertaking or
and gains by an enterprise engaged in development of Special
undertaking or Economic Zone u/s 80‐IAB.
enterprise This deduction cannot be claimed if new tax regime
engaged in u/s 115BAC is opted
development of
Special Economic
Zone
2r 80‐IB Deduction in Please enter the amount of eligible deduction in
respect of profits respect of profits and gains from certain industrial
and gains from undertakings other than infrastructure development
certain industrial undertakings u/s 80‐IB.
undertakings This deduction cannot be claimed if new tax regime
other than u/s 115BAC is opted
infrastructure
development
undertakings
2s 80‐IBA Deductions in Please enter the amount of eligible deductions in
respect of profits respect of profits and gains derived from the business
and gains from of developing and building housing projects u/s 80‐
housing projects IBA.
This deduction cannot be claimed if new tax regime


u/s 115BAC is opted
2t 80‐IC/ Special Please enter the amount of eligible deduction as per

80‐IE provisions in Schedule 80 in respect of profits and gains derived by
respect of certain an eligible undertaking or enterprise in certain special
undertakings or category States u/s 80‐IC, or by an eligible
enterprises in undertaking in North‐Eastern States u/s 80‐IE.
certain special This deduction cannot be claimed if new tax regime
category u/s 115BAC is opted
States/North‐
Eastern States
2u 80JJA Deduction in Please enter the amount of eligible deduction in
respect of profits respect of profits and gains derived from the business
and gains from of collecting and processing or treaty of bio‐
business of degradable waste for generating power or producing
collecting and bio‐fertilizers, bio‐pesticides or other biological
processing of agents or for producing biogas or making pellets or
bio‐degradable briquettes for fuel or organic manure u/s 80JJA.
waste This deduction cannot be claimed if new tax regime
u/s 115BAC is opted
2v 80JJAA Deduction in Please enter the amount of eligible deduction in
respect of respect of additional employee cost incurred in the
employment of course of business during the year u/s 80JJAA.
new workmen
Please ensure that the additional employee cost
forms part of ‘compensation to employees’ reported
at item No. 22 of Part A‐P&L in a case where regular
books of accounts are maintained for the business
activity during the year.

Please file Form 10DA to claim the deduction under
section 80JJAA
2w 80QQB Deduction in Please enter the eligible amount of deduction in
respect of respect of income by way of royalty or copyright fees
royalty income, for any book of literary, artistic or scientific nature
etc., of authors u/s 80QQB.
of certain books
other than Please note that the claim of deduction under this
textbooks. section is subject to maximum limit of Rs. 3 lakhs.

Please ensure that the corresponding income by way
of royalty etc. is offered to tax under the relevant
head of income.
u/s 115BAC is opted
2x 80RRB Deduction in Please enter the eligible amount of deduction in
respect of respect of income by way of royalty in respect of
royalty on patents registered under the Patents Act, 1970.
patents.
Please note that the claim of deduction under this


section is subject to maximum limit of Rs. 3 lakhs.

Please ensure that the corresponding income by way
of royalty etc. is offered to tax under the relevant
head of income.
u/s 115BAC is opted
Table 3. Part CA and D – Deduction in respect of other incomes/other deduction
i 80TTA Deduction in In case you are an individual, not being a ‘senior
respect of citizen’, or HUF, and your gross total income includes
interest on income by way of interest on deposits in savings
deposits in account(s) with a bank or a co‐operative bank or a
savings account 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.
u/s 115BAC is opted
ii 80TTB Deduction in In case you are a ‘senior citizen’, and your gross total
respect of income includes income by way of interest on
interest on deposits with a bank or a co‐operative bank or a post
deposits in case office, you can claim deduction u/s 80TTB in respect
of senior citizens of such interest income.

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

‘Senior citizen’ means an individual resident in India
who is of the age of 60 years or more at any time
during the previous year.
u/s 115BAC is opted
iii 80U Deduction in This deduction can be claimed only by a resident
case of a person individual who is certified by the medical authority to
with disability be a person with disability.

If you are a person with disability, please enter the
amount eligible for deduction by selecting the
appropriate options:
1. Self with Disability ‐ ₹ 75,000
2. Self with Severe disability ‐ ₹ 1,25,000
u/s 115BAC is opted
4 Total Deductions Please enter the aggregate amount of deductions
claimed under Chapter VI‐A. This is an auto‐
populated filled representing the aggregate of total


deduction claimed under part B (1), total deduction
claimed under part C (2) and total deduction claimed
under part CA and D (3).
Please note that deduction under Part C can be claimed only if the return is filed within the
due date specified u/s 139(1) except deduction u/s 80JJAA.

Schedule AMT – Computation of Alternate Minimum Tax payable under section 115JC

In this Schedule, please furnish the details of computation of Alternate Minimum Tax
(AMT)payable under section 115JC (special provisions for payment of tax by certain persons
other than a company). The alternate minimum tax payable shall be 18.5 percent of the
adjusted total income computed under section 115JC. The computation of adjusted total
income and alternate minimum tax under this Schedule should be based on the audit report
in Form No.29C, which has to be filed electronically before the due date for furnishing the
return of income u/s 139(1).

In case you are an assessee located in International Financial Service Centre deriving
income solely in convertible foreign exchange, the alternate minimum tax payable shall be 9
percent of the adjusted total income computed u/s 115JC.

This Schedule is not applicable if new tax regime u/s 115BAC is opted

Schedule AMTC‐ Computation of tax credit under section 115JD

Credit for AMT paid in assessment year 2013‐14 and subsequent assessment years, in
excessof normal tax liability, is allowed to be set‐off against the normal tax liability of current
assessment year.

However, the amount of credit is restricted to the extent of normal tax liability exceeding the
AMT liability for the current assessment year.

Please note if taxation under section 115BAC is opted, then assessee is not eligible to take
credit of taxes paid under AMT as per section 115JD.

Schedule SPI‐ Income of specified persons (spouse, minor child etc.) includable in income of
the assessee as per section 64

In this Schedule, please furnish the details of income of specified persons (spouse,
minor child, etc.), which is required to be clubbed with your income in accordance with the
provisions of Chapter V of the Income‐tax Act.

Please note that the income of specified persons reported in this Schedule should also
be mentioned in the relevant Schedule so that the same is included in the head‐wise
computation of income.

Section 10(32) provides exemption to extent of Rs. 1,500/‐ in respect of income of
each minor child which is required to be clubbed. Therefore, exclude Rs. 1,500/‐ from the
income of each minor while clubbing the income of the minor in the respective head.
However, if income of the minor is to be clubbed in various heads, total exclusion should not


exceed Rs. 1,500/‐. Standard deduction of Rs.1,500 cannot be claimed if New tax regime is
opted u/s 115BAC

Schedule‐SI – Income chargeable to tax at special rates

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

Schedule‐IF‐ Information regarding partnership firms in which you are partner

This Schedule has to be filled for each firm in which you are partner.

In column 2 of the Schedule, furnish the name of the firm and in column 3 furnish the
PAN No. of the firm in which you are a partner.

In column 6 and 7, please mention the percentage share and amount of share in the
profit of the firm as computed in accordance with the provisions of the Income‐tax Act, which
is exempt from tax in hands of the partner.

In column 8, please furnish the amount of capital balance (including the capital on
which you are entitled for an interest) in the firm in which you are partner.

Schedule‐EI – Details of Exempt Income (Income not to be included in Total Income or not
chargeable to tax)

In this Schedule, please furnish the details of income which are claimed as exempt from tax
such as interest,agricultural income, any other exempt income, income not chargeable to tax
as per DTAA and pass through income which is not chargeable to tax.
Field Field Name Instruction
No.
1 Interest income Please enter the amount of any interest income
which is not liable to be included in total income or
not chargeable to tax.
2i Gross Agricultural receipts In case you have income from agricultural activities,
(other than income to be please enter the amount of gross agricultural
excluded under rule 7A, 7B or receipts in this column. Please note that the receipts
8 of I.T. Rules) in respect of which income has to be computed as
per the rule 7A (income from manufacture of
rubber), rule 7B (income from manufacture from
coffee) or rule 8 (income from manufacture from
tea) of the Income‐tax Rules should not be included
in the gross agricultural receipts here.
2ii Expenditure incurred on Please enter the claim of expenditure and brought
agriculture forward losses in these columns, in the manner
provided as per Part IV of First Schedule of the
2iii Unabsorbed agricultural loss relevant Finance Act from gross agricultural income.
of previous eight assessment
Please note that the unabsorbed agricultural loss


years Upto previous eight assessment years can be
adjusted.
2iv Agricultural income portion Please enter the amount of Agricultural income
relating to Rule 7, 7A, 7B (1), portion relating to Rule 7, 7A, 7B (1), 7B(1A) and 8,
7B(1A) and 8 (from S. No. 40 which is an auto‐populated figure from schedule BP
of Sch. BP) item no 40
2v Net Agricultural income for Please enter the amount of net agricultural income
the year (i – ii – iii+iv) (enter nil for the year, which is an auto‐populated figure
if loss) computed as gross agricultural receipts [3i]as
increased by Agricultural income portion related to
Rule 7,7A,7B(1) ,7B(1A) & 8 [3iv] and as reduced by
expenditure [3ii] and unabsorbed agricultural losses
[3iii].
2vi In case the net agricultural In this column please fill up the following details of
income for the year exceeds agricultural land from which the agricultural income
Rs.5 lakh, please furnish the is being derived, in case your net agricultural income
following details for the year exceeds Rs. 5 lakh: ‐
(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
3 Other exempt income, In this column please fill up details of any other type
(including exempt income of of exempt income. Please specify nature of income
minor child) and enter amount.
4 Income not chargeable to tax Please report in this column any income which is not
as per DTAA chargeable to tax in accordance with the relevant
article of the Double Taxation Avoidance Agreement
(DTAA) of India with another country.

In the given table, please report the amount of
income, 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.
5 Pass through income not The details of pass through income from business
chargeable to tax (Schedule trust or investment fund as per section 115UA or
PTI) 115UB are required to be reported separately in
Schedule PTI.

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.
6 Total (1 + 2 + 3+ 4 + 5 ) Please enter the aggregate amount of income which
is not liable to be included in total income or is not
chargeable to tax for the year.


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 [3] and
pass through income not chargeable to tax at
column [5].

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

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

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

Investment entity covered by Please select the section under which Business Trust /

section 115UA/115UB Investment fund is covered from dropdown menu: ‐
Section 115UA
Section 115UB
Name of business trust/ Enter the name the name of business trust /investment

investment fund fund in column no 3.
PAN of the business trust/ Enter the PAN of the business trust /investment fund in

investment fund the text box in column no 4.
Head of Income & Current year Please enter the amount of current year of income
income under the relevant head of income in column no 7:
(i) House property
(ii) Capital Gains
(iii) Other Source
(iv) Income claimed to be exempt (please
specify the section)
Share of current year loss Enter the amount of current year loss distributed by
distributed by Investment the investment fund in Column no 8.
fund


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

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

Schedule TPSA ‐ Details of tax on secondary adjustment as per section 92CE(2A) as per the
schedule provided in e‐filing utility .

Please enter the amount of primary adjustment on which option u/s 92CE(2A) is exercised on
such excess money or part thereof. The adjustment should be in respect of amount which has
not been repatriated in India as per section 92CE of the Act.

The Additional Tax & surcharge will be computed at the rate of 18% and 12% respectively on
the such excess money or part thereof.

Please note that the taxes paid under section 92CE(2A) will be treated as final payment and
no further credit shall be claimed. Please chose the dropdown of the FY (FY 2019‐20 or FY
2020‐21) for which you are claiming benefit of Section 92CE (2A).

Schedule FSI‐ Details of Income from outside India and tax relief

Schedule FSI is applicable for the taxpayer who is resident in India‐

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

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

The Tax Payer Identification Number (TIN) of the assessee in the country where tax
has been paid is to be filled up. In case TIN has not been allotted in that country, then,
passport number should be mentioned.

In case any tax has been paid outside India on such foreign source income and tax
relief, as admissible, is being claimed in India, the relevant article of applicable DTAA should
also be mentioned.

Please ensure that the details of foreign tax credit and income reported in schedule
FSI should tallied with form 67 filed by you


Schedule TR‐ Summary of tax relief claimed for taxes paid outside India

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

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

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

The Tax Payer Identification Number (TIN) of the assessee in the country where tax
has been paid is to be filled up. In case TIN has not been allotted in that country, then,
passport number should be mentioned.

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

In column (d) mention the tax relief available that will be the total tax relief available
under column (e) of Schedule FSI in respect of each country.

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

Schedule FA‐ Details of Foreign Assets and Income from any source outside India

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

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

 Table A1 – Foreign depository accounts
 Table A2 ‐ Foreign custodian accounts
 Table A3 ‐ Foreign equity and debt interest
 Table A4 ‐Foreign cash value insurance contract or annuity contract
 Table B ‐ Financial interest in any entity outside India
 Table C ‐ Any immovable property outside India
 Table D ‐ Any other capital assets outside India.
 Table E – Any other account located outside India in which you areasigning
authority (which is not reported in tables A1 to D)
 Table F – Trust created outside India in which you are a trustee, a beneficiary
or settlor
 Table G – Any other income derived from any foreign source (which is not
reported in tables A1 to F)


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

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

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

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

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

In table A3, the initial value of investment, peak value of investment during the
accounting period, closing value of investment as at the end of accounting period, gross
interest paid, total gross amount paid or credited to the account during the accounting
period, and total gross proceeds from sale or redemption of investment during the
accounting period is required to be disclosed after converting the same into Indian currency.

In table A4, the cash value or surrender value of the insurance contract or annuity
contract as at the end of accounting period and total gross amount paid or credited with
respect to the contract is required to be disclosed after converting the same into Indian
currency.
In table B, the value of total investment at cost held at any time during the accounting
period and nature and amount of income accrued therefrom during the accounting period is
required to be disclosed after converting the same into Indian currency. Further, amount of
income which is chargeable to tax in India, out of the foreign source income, should also be
specified at column (10).The relevant Schedule of the ITR where income has been offered to
tax should be mentioned at column (11) and (12).

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

(1) the resident assessee is the owner of record or holder of legal title of any financial


account, irrespective of whether he is the beneficiary or not; or

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

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

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

(iii) a partnership in which the resident assessee owns, directly or indirectly, an
interest in partnershipprofits or an interest in partnership capital;

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

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

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

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

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

In table E, the value of peak balance or total investment at cost,in respect of the
accounts in which you have a signing authority,during the accounting period is required to be
disclosed after converting the same into Indian currency. Please note that only those foreign
accounts which have not been reported in table A1 to table D above should be reported in
this table. In case the income accrued in such foreign account is taxable in India, please
specify the amount of income which is chargeable to tax in India after converting the same
into Indian currency at column (9) and the relevant Schedule of the ITR at column (10) and
(11).

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


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

For the purpose of this Schedule, the accounting period means the period
comprising:‐
(a) from 1st January, 2020 to 31st December, 2020 in respect of foreign assets or
accounts etc. held in those jurisdictions where calendar year is adoptedas basis
for the purpose of closing of accounts and tax filings;
(b) from 1st April, 2020 to 31st March, 2021 in respect of foreign assets or accounts
etc. held in those jurisdictions where financial year is adopted as basis for the
purpose of closing of accounts and tax filings; or
(c) that period of 12 months,which ends on any day succeeding 1st April, 2020, in
respect of foreign assets or accounts held in those jurisdictions where any other
period of 12 months is adopted as basis for the purpose of closing of accounts and
tax filings.

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

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

If you have held foreign assets during the previous year which have been duly
reported in the Schedule FA. Even then you are required to report such foreign asset again
in the Schedule AL (if applicable)

Schedule5A‐ Information regarding apportionment of income between spouses governed
by Portuguese Civil Code

In case you are governed by the system of community of property under the
Portuguese Civil Code 1860, please furnish the information necessary for apportionment of
income between husband and wife in this Schedule.

In columns (ii) and (iv), please provide head‐wise break‐up of amount of income
received and TDS deducted on such income.

In columns (iii) and (iv), please specify the head‐wise break‐up of amount of income,


and TDS thereon, to be apportioned in the hands of spouse.

Please provide name and PAN/Aadhaar No. of spouse in whose hands income has to
be apportioned. The income so apportioned should be reflected in the return of income of
the spouse.
Please provide details whether books of accounts of spouse is audited u/s 44AB/92E?
or Whether your spouse is a partner of a firm whose accounts are required to be audited u/s
44AB/92E under this Act?

Schedule AL‐ Assets and Liabilities at the end of the year

In case your total income exceeds Rs. 50 lakhs, it is mandatory to disclose the details
of movable and immovable assets etc. in this Schedule along with liabilities incurred in
relation to such assets.

Please note that the assets and liabilities disclosed inthe balance sheet of the
proprietary business in part A‐ BS is not required to be reported again in this Schedule.

The assets required to be reported in this Schedule include immovable assets viz. land
and building,; financial assets viz. bank deposits, shares and securities, insurance policies,
loans and advances given, cash in hand, movable assets viz. jewellery, bullion, vehicles,
yachts, boats, aircraft etc. and interest held in the assets of a firm or association of persons
(AOP) as a partner or member .

If you are a non‐resident or ‘resident but not ordinarily resident’, only the details of
assets located in India are to be mentioned.

For the purpose of this Schedule, “jewellery” includes.‐

(a) ornaments made of gold, silver, platinum or any other precious metal or any
alloy containing one or more of such precious metals, whether or not
containing any precious or semi‐precious stone, and whether or not worked or
sewn into any wearing apparel;
(b) precious or semi‐precious stones, whether or not set in any furniture,
utensil or other article or worked or sewn into any wearing apparel.

For the purposes of this Schedule, the amount in respect of assets to be reported will be:‐
(a) the cost price of such asset to the assessee; or
(b) where wealth‐tax return was filed by the assessee and the asset was forming
part of the wealth‐tax return, the value of such asset as per the latest wealth‐
tax return in which it was disclosed as increased by the cost of improvement
incurred after such date, if any.

In case the asset became the property of the assessee under a gift, will or any mode
specified in section 49(1) and not covered by (v) above:‐
(a) the cost of such asset to be reported will be the cost for which the previous
owner of the asset acquired it, as increased by the cost of any improvement of
the asset incurred by the previous owner or the assessee, as the case may be;
or.
(b) in case where the cost at which the asset was acquired by the previous owner


is not ascertainable and no wealth‐tax return was filed in respect of such asset,
the value may be estimated at the circle rate or bullion rate, as the case may
be, on the date of acquisition by the assessee as increased by cost of
improvement, if any, or 31st day of March, 2019:

Previous owner shall have the meaning as provided in Explanation to section 49(1) of
the Act.

Schedule GST ‐ Information regarding turnover/gross receipt reported for GST

In this Schedule, please provide the details of all GSTIN No. registered and respective
amounts of annual value of outward supplies reported against each GSTIN No., in column (2)
and (3) respectively, based on the figures reported in monthly GST returns.

Part B – TI ‐Computation of total income

Total income for the previous year is required to be computed head‐wise as per the
provision of the Income‐tax Act. Income from all sources should be classified under any
one of the heads of income – ‘Salary’, ‘Income from house property’, ‘Capital gains’ and
‘Income from other sources’. Income under each head should be computed separately as
per the respective Schedules given in the ITR. Loss from any source should first be set off
against income from any other source, under the same head of income, for the current year
(intra‐head set‐off). Thereafter, remaining loss under various heads of income can be set
off against income computed under other heads, for the current year as provided for in the
Schedule CYLA (inter‐head set‐off). Losses brought forward from earlier years under certain
heads can also be set off from remaining income for the current year under other heads, as
provided for in the Schedule BFLA. The remaining income under various heads for the
current year, after set off of current year and brought forward losses, should be aggregated
to arrive at the figure of gross total income. The deductions claimed under Chapter VI‐A
etc. should be reduced therefrom to compute total income for the previous year which is
chargeable to tax.
1 Salaries Please enter net income chargeable under
the head ‘salaries’ as computed at item No. 6
of Schedule S.
2 Income from house property Please enter net income chargeable under
the head ‘income from house property’ as
computed at item No. 4 of Schedule HP.

In case a loss figure is computed in Schedule
HP, please enter nil in this column. The loss
figure should instead be taken to Schedule
CYLA for set‐off against income under other
heads for the current year. The unabsorbed
house property loss should be taken to
Schedule CFL for carry forward to subsequent
years, as permissible.
3 Profits and gains from Please enter profit and gains from normal
business or profession business, from speculative business and from


specified business at columns 3(i), 3(ii) and
3(iii) respectively. The figures of profit have
to be taken as computed at item No. A38 of
Schedule BP,3(ii) and 3(iii) of Table E of
Schedule BP respectively.

In case a loss is computed from normal
business in Schedule BP, please enter nil in
the column 3(i). The loss figure should
instead be taken to item E of Schedule BP for
intra‐head set‐off against income from
speculative business or specified business, if
any, for the current year. The remaining loss
from normal business should be taken to
Schedule CYLA for inter‐head set‐off against
income under other heads for the current
year. Thereafter, the unabsorbed loss from
normal business should be taken to Schedule
CFL for carry forward to subsequent years, as
permissible.

In case a loss is computed from speculative
or specified business in Schedule BP, please
enter nil in the column 3(ii) or 3(iii), as
applicable. The loss from speculative or
specified business should instead be taken to
years, as permissible. Such unabsorbed loss
can be adjusted against income from
speculative business or specified business in
future years, as permissible.

Please enter the amount of business profits
which are chargeable to tax at special rates
u/s 115BBF (income from patents) or u/s
115BBG (income from transfer of carbon
credits) at column 3(iv).

Please enter the aggregate amount of profits
and gains from business or profession at
column 3(v). In case the computed figure is a
loss, please enter nil in column 3(v).
4 Capital gains Please enter the amounts of short‐term
capital gains (STCG) and long‐term capital
gains (LTCG) for the year, chargeable to tax at
different rates, at columns 4(a) and 4(b)
respectively. For this purpose, the figures of
STCG and LTCG should be taken as computed
at respective items of Schedule CG.


In case a loss is computed from STCG or
LTCG, please enter nil in the columns 4(a) or
4(b) as applicable. The loss figure should 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 4(c). In case the computed
figure is a loss, please enter nil in column
4(c).
5 Income from other sources Please enter net income under the head
‘income from other sources’ which is
chargeable to tax at normal rates, chargeable
to tax at special rates, and income from the
activity of owning and maintaining race
horses at columns 5(a), 5(b) and 5(c)
respectively.

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 5(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 of owning and maintaining race
horses, please enter nil in the column 5(c).
The remaining loss should be taken to
years. Such unabsorbed loss can be adjusted
against income from the activity of owning
and maintaining race horses in future years,
as permissible.
6 Total of head wise income Please enter the aggregate of incomes
computed under various heads in this
column. This field will be auto‐populated as
aggregate of total of Income from house
property [1], Profit &gains from Business &
profession [2v], Capital Gains[3c] and income
from other sources [4]
7 Losses of current year to be Please enter the aggregate of losses


set off against 6 computed under the heads of house
property, business and other sources, if any,
for the current year, to the extent such losses
are permitted to be set‐off against positive
incomes under other heads for the current
year, as per the Schedule CYLA.

This figure should be computed as aggregate
of total of current year losses set‐off with
income as per columns (2), (3) and (4) of
Schedule CYLA.
8 Balance after set off current Please enter remaining current year income
year losses (6 – 7) after inter‐head set‐off of current year losses.

This is an auto‐populated figure taken as
aggregate of head‐wise income [column (6)]
as reduced by current year losses allowed to
be set‐off [column (7)].
9 Brought forward losses to be Please enter the aggregate of losses brought
set off against 8 forward from earlier years under the heads
of house property, business loss, capital loss,
loss from horse races and unabsorbed
depreciation or allowance, if any, 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 aggregate
of total of brought forward losses,
unabsorbed depreciation and unabsorbed
allowances set‐off with current year income
as per columns (2), (3) and (4) of Schedule
BFLA.
10 Gross Total income (8‐9) Please enter remaining current year income
after allowing for adjustment of brought
forward losses, unabsorbed depreciation and
unabsorbed allowances.

balance of current year income [column (8)]
as reduced by brought forward losses
unabsorbed depreciation and unabsorbed
allowances allowed to be set‐off against such
income [column (9)].
11 Income chargeable to tax at Please report in this column aggregate of
special rate under section incomes under various heads which are
111A, 112, 112A etc. included chargeable to tax at special rates and are
in 10 included in the Gross Total Income computed


at column (10).

This figure should be taken from column (i) of
Schedule SI.
12 Deductions under Chapter VI‐ Please report deductions claimed under
A Chapter VI‐A of the Income‐tax Act in this
column. Please ensure to fill up the details of
claim of deductions in Schedule VI‐A of this
ITR form.

In column 12(a), the aggregate of claims of
deductions in respect of certain payments
and deductions in respect of other
incomes/other deductions should be
entered. This figure should be taken as
aggregate of amounts claimed at item (1) and
item (3) of Schedule VI‐A. The claim here
should be limited upto the amount ofupto
total of Income chargeable at normal rates
i.e. aggregate of total of row
(i5+ii5+iii5+iv5+v5+viii5+xiii5+xiv5) of
Schedule BFLA

In column 12(b), the aggregate of claims of
deductions in respect of certain incomes
should be entered. This figure should be
taken as aggregate of amounts claimed at
item (2) of Schedule VI‐A. The claim here
should be limited upto column 5(ii) of
schedule BFLA

In column 12(c), the total claim of deduction
under Chapter VI‐A should be entered .i.e
11(a) and 11(b). The claim here should be
limited upto the amount of Gross Total
Income [column (10)] as reduced by income
chargeable at special rates [column (11)].
13 Deduction u/s 10AA Please enter the total amount of claim of
deductions in respect of undertakings located
in Special Economic Zone (SEZ) as per section
10AA.

Please ensure to fill up the details of claim of
deductions in Schedule 10AA of this ITR form.
14 Total income Please enter the amount of total income
chargeable to tax for the previous year at this
column.



Gross Total Income [column (10)] as reduced
by total deductions claimed under chapter
VI‐A [column 12(c)] and deductions claimed
u/s 10AA [column (13)].
15 Income which is included in Please report in this column aggregate of
14 and chargeable to tax at incomes under various heads which are
special rates chargeable to tax at special rates and are
included in the Total Income computed at
column (14).

This figure should be taken from column (i) of
Schedule SI.
16 Net agricultural income/ any Please report in this column net agricultural
other income for rate purpose income or any other income which is
required to be aggregated to the total
income for the previous year for the purpose
of determining the applicable rate of tax.

Please ensure to fill up the details of
agricultural income in Schedule EI of this ITR
form.
17 Aggregate income (14 ‐ 15 + Please compute aggregate income in this
16) column as Total Income [column (14)]
reduced by the income chargeable at special
rates [column (15)] and increased by the
amount of net agricultural income [column
(16)] for rate purposes.
18 Losses of current year to be Please report in this column aggregate of
carried forward losses of current year under various heads
which are permitted to be carried forward to
subsequent years.

This figure should be taken head‐wise total of
row (xiv) of Schedule CFL.
19 Deemed income under Please report in this column adjusted total
section 115JC income computed u/s 115JC for the purpose
of determining Alternate Minimum Tax
(AMT) payable for the current year.

Please ensure to fill up Schedule AMT of this
ITR form.

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

Tax liability on aggregated total income should be computed at normal applicable rates and
should be compared with the Alternate Minimum Tax (AMT) payable on adjusted total
income u/s 115JC. The gross tax liability for the year is taken as higher of these two, against
which claim of AMT credit and tax reliefs under sections 89/90/90A/91, as admissible, are
allowed to arrive at the net tax liability for the year. Interest and fees payable for various


defaults in compliance are added thereto to compute the aggregate tax liability. The net
amount payable or refundable is computed after claiming credit of prepaid taxes (advance
tax, TDS, TCS and self‐assessment tax).
1 Tax payable on deemed In column 1(a), please enter the amount of
income under section 115JC the Alternate Minimum Tax (AMT) payable
on adjusted total income computed under
section 115JC, as per item No. 4 of Schedule
AMT.

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.
If 115BAC is opted, then AMT u/s 115JC is not
applicable and all these fields should be “0”
2 Tax payable on total income Please compute tax payable on total income
as per normal provisions in this column.

In column 2(a), compute tax at normal
applicable rates on the aggregated total
income, as entered at column 17 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.

In column 2(e), please enter the amount of
tax rebate admissible u/s 87A, if any, and
compute the net tax payable after rebate in
column 2(f).
Compute surcharge(before & after marginal
relief) and health and education cess leviable
on tax liability in columns 2(g) and 2(h)
respectively.
(Please refer Annexure 6)


In column 2(i), compute the gross tax liability
on total income as aggregate of tax,
surcharge and cess computed at columns
2(f), 2(g) and 2(h) respectively.
3 Gross tax payable Please enter the amount of gross tax liability
payable for the year which should be taken
as the higher amount of gross AMT liability
[column 1(d)] and gross tax payable as per
normal provisions [column 2(i)].
3a Tax on income without Please enter tax on income without including
including income on income on perquisites referred in section
perquisites referred in 17(2)(vi) received from employer, being an
section 17(2)(vi) received eligible start‐up referred to in section 80‐IAC
from employer, being an (3a = 3‐3b)
eligible start‐up referred to
in section 80‐IAC ( Schedule
Salary)
3b Tax deferred ‐ relatable to The income‐tax on ESOP income (Income
income on perquisites received in assessment year beginning on or
referred in section 17(2)(vi) after 1st April,2021) is payable by the
received from employer, assessee within fourteen days—
being an eligible start‐up (i) after the expiry of forty‐eight months
referred to in section 80‐IAC 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
(iii) 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 income
b. Rebate on agriculture income w.r.t.
deferred tax will be computed by
proportionating Rebate on agriculture
income into deferred tax and total


normal tax
c. 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)
4 Credit under section 115JD of In case the gross AMT payable is higher than
tax paid in earlier years the gross tax payable as per normal
provisions, 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.
5 Tax payable after credit under Please enter the net tax payable for the year
section 115JD after allowing credit of AMT of earlier years
(if applicable).
6 Tax relief In column 6(a), please enter the amount of
tax relief admissible in respect of arrears or
advance of salary received during the year
computed as per section 89. Please ensure to
submit form 10E to claim the relief

In column 6(b), please enter the amount 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 6(c), please enter the amount tax
relief claim for taxes paid outside India in
respect of countries where DTAA is not
applicable, as per section 91.

In column 6(d), please compute the
aggregate of claims of tax relief in the above
columns.
7 Net tax liability (5 ‐ 6d) In this column, please compute net tax
liability payable for the year after allowing
the tax relief admissible.
8 Interest and Fee payable In column 8(a), please enter the amount of
interest chargeable for default in furnishing
the return of income as per section 234A.

In column 8(b), please enter the amount of


interest chargeable for default in payment of
advance tax as per section 234B.

In column 8(c), please enter the amount of
interest chargeable for deferment in
payment of advance tax as per section 234C.

(Please refer Annexure 5 for note on 234C)

Note on 234C calculation

In column 8(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
31st December, 2021.

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

In column 8(e), please enter the aggregate
amount of interest and fee payable, as
computed in the above columns.
9 Aggregate liability (7+8e) In this column, please enter the aggregate
amount of tax, interest and fee payable for
the year.
10 Taxes Paid In this column, please enter the total
amounts of advance tax, TDS, TCS and self‐
assessment tax for which credit is being
claimed in this year.

The details of these tax payments should be
mentioned at column 17 of Part B‐TTI.
11 Amount payable In case the aggregate amount payable
[column (9)] is higher than the taxes paid for
the year [column (10e)], please compute the
net amount payable after claiming credit of
taxes paid.
12 Refund In case the taxes paid for the year [column
(10e)] is higher than the aggregate amount
payable [column (9)], please compute the net
amount refundable.
13 Please provide the details of all the
Do you have a bank account savings/current accounts held by you at any
in India (Non‐ Residents time in India during the previous year. It is


claiming refund with no bank not mandatory to provide details of dormant
account in India may select accounts which are not operational for more
No) than 3 years. Please indicate the account in
Select Yes or No 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’
IFS Code of the bank (SWIFT Please enter the IFS Code of the Bank (11
code in case of foreign bank) digits) or SWIFT Code in case of foreign bank
account.
Name of the Bank Please enter name of the Bank
Account Number Please enter account number of the Bank
Country of Location In case of non‐resident, please provide
country of location of bank
IBAN In case of non‐resident, please provide IBAN
14. Do you at any time during the In case you are a resident in India, and you
previous year,‐ are a legal or beneficial owner or a
(i) hold, as beneficial owner, beneficiary of any foreign asset or a foreign
beneficiary or otherwise, any account, or you have signing authority in any
asset (including financial foreign account, or you have income from
interest in any entity) located any foreign source and if you have held the
outside India; or foreign assets etc. at any time during the
“previous year” (in India) as also at any time
(ii) have signing authority in during the “relevant accounting period” (in
any account located outside the foreign tax jurisdiction), please tick ‘Yes’
India; or in this column. Please ensure to furnish
details of such foreign assets or foreign
(iii) have income from any accounts etc. in Schedule FA.
source outside India?
Else tick ‘No’.

Note: Enhanced surcharge is applicable to tax payer having status as Individual, HUF. The
Finance (No. 2) Act, 2019 has been amended to withdraw the enhanced surcharge, i.e., 25%
or 37%, as the case may be, from income chargeable to tax under section 111A, 112A and
115AD (1)(b). Hence, the maximum rate of surcharge on tax payable on such incomes shall be
15%. However, where other income of a person does not exceed Rs. 2 crores but after
including the incomes as referred to in above sections, the total income exceeds Rs. 2 crores
then irrespective of the amount of other income, surcharge shall be levied at the rate of 15%
on the amount of tax payable on both normal income as well as income referred to in section
111A and 112A.The Finance Act, 2021 has been amended to relax the enhanced surcharge
on “Dividend income” chargeable at normal rates and Dividend income u/s 115AD(i).

Item No. 15 ‐ TRP Details


This return can be prepared by a Tax Return Preparer (TRP) also in accordance with
the Tax Return Preparer Scheme. If the return has been prepared by TRP, the relevant details
have to be filled by him and the return has to be countersigned by him in the space provided
in the said item.

Item No.17 ‐ Tax payments

Part –A ‐ Details of payments of Advance Tax and Self‐Assessment Tax

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

Part‐ B ‐ Details of Tax Deducted at Source from Salary

Please enter the relevant details of taxes deducted at source from salary as appearing in
Form 16 issued by the employer
Column
No.
2 TAN of the Employer Please enter the Tax Deduction Account Number
(TAN) of the Employer.
3 Name of the Employer Please enter the name of the Employer.
4 Income chargeable under Please enter the gross amount of salary in respect
salaries of which tax has been deducted at source.
5 Total tax deducted Please enter the amount of total tax which has
been deducted at source.

Part‐ C ‐ Details of Tax Deducted at Source (TDS) on Income

Please enter the relevant details of taxes deducted at source on income other than salary as
appearing in Form 16A or Form 16B or Form 16C or Form 16D issued by the tax
deductor/payer/buyer
Column
No.
2 TDS credit relating to self Please specify in this column whether the TDS
/other person[Spouse as per for which credit is being claimed was deducted
section 5A/5A/Another in the hands of self or in the hands of another
person as per Rule 37BA (2)] person. Please choose applicable option from
the drop‐down list.
a. Self
b. Other Person


3 PAN or Aadhaar No. of other In case TDS credit relates to other person [as
person(If TDS credit related specified in column (2)], please enter
to other person) PAN/Aadhaar No. of the other person.
4 TAN of the Deductor/PAN of Please enter the TAN of the Deductor. In case
Tenant/Aadhaar No. of tax has been deducted at source by the tenant
Buyer or buyer of immovable property, please provide
the PAN/Aadhaar No. of the tenant or the
buyer.
5 & 6 Unclaimed TDS brought Please enter details of TDS brought forward for
forward (b/f) which no credit has been claimed in earlier
years.
Enter the financial year in which TDS was
deducted and amount of TDS in column 5 and
column 6 respectively.
Note: Details of unclaimed TDS brought forward
(col 5 & 6) , TDS deducted in own hands (col. 7) ,
TDS deducted in the hands of spouse as per
section 5A or any other person as per rule
37BA(2) (if applicable) (col 8) should be
reported in different rows
7 & 8 TDS of the current financial Please enter the amount of total tax deducted
year (TDS deducted during FY at source for the current financial year.
2020‐21
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).
9 & 10 TDS credit being claimed this Please enter the amount of TDS deducted for
year(only if corresponding which credit is being claimed in this year. Please
income is being offered for ensure that the corresponding income has also
tax this year not applicable if been offered in this year in the relevant head.
TDS is deducted u/s 194N)
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).
11 & 12 Corresponding Please enter the details of corresponding
receipt/withdrawals offered receiptoffered, in respect of which TDS credit is
being claimed, in this year.

Please enter the gross amount of income and
head of income under which 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

13 TDS credit being carried Please enter the amount of remaining TDS
forward credit which is being carried forward to
subsequent years.

Part‐ D – Details of Tax Collected at Source (TCS)

Please enter the relevant details of taxes collected at source during the year as appearing in
Form 27D issued by the collector.
Column
No.
2 Tax deduction and Tax Please enter the TAN of the Collector.
Collection Account Number of
the Collector
3 Name of the Collector Please enter the name of the Collector.
4 & 5 Unclaimed TCS brought Please enter details of TCS brought forward for
forward (b/f) which no credit has been claimed in earlier
years.
Enter the financial year in which TCS was
collected and amount of TCS in column 4 and
column 5 respectively.
Note: Details of unclaimed TCS brought
forward (col 4 & 5) and TCS of the current
financial year (col. 6) should be reported in
different rows
6 TCS of the current financial Please enter the amount of Tax collected at
year source for the current financial year i.e. FY
2020‐21.
7 Amount out of (5) or (6) being Please enter the amount of TCS collected for
claimed this year(only if which credit is being claimed in this year.
corresponding receipt being Please ensure that the corresponding receipt
offered for tax this year) has also been offered in this year in the
relevant head of income.
8 Amount out of (5) of (6) being Please enter the amount of remaining TCS
carried forward credit which is being carried forward to
subsequent years.

Verification:
In verification part, please enter the name, father’s name and PAN of the person who
is filing the return.


Return of income can be verified by the individual himself, or by persons authorised on
his behalf in cases referred to in sub‐clauses (ii), (iii) and (iv) of clause (a) of section 140 of the
Income‐tax Act. In such cases however permanent account number of the authorised person
is required to be mentioned in verification and capacity has to be mentioned as per the drop
down provided.

In case of HUF, return of income can be verified by the Karta of HUF. In case Karta is
absent from India, or is mentally incapacitated, the return can be verified by any other adult
member of the family.

Before signing the verification, please ensure that the information given in the return
and the schedules and the amount of total income, deductions, claims and other particulars
shown are true and correct and are in accordance with the provisions of the Income‐tax Act,
1961 and the Income Tax Rules, 1962. Please note that making a false statement in the return
or in the accompanying schedules is liable for prosecution under section 277 of the Income‐
tax Act, 1961.

Tax Computation Table

(i) In case of every individual (other than resident individual who is of the age of 60 years
or more at any time during the financial year2020‐21) or HUF –
Income Tax Liability
1 Upto ₹2,50,000 Nil
2 Between ₹2,50,001 – ₹5,00,000 5% of income in excess of ₹2,50,000
3 Between ₹5,00,001 – ₹10,00,000 ₹12,500 + 20% of income in excess of ₹5,00,000
4 Above ₹10,00,000 ₹1,12,500 + 30% of income in excess of ₹10,00,000

(ii) In case of residentindividual who is of the age of 60 years or more but less than 80
years at any time during the financial year 2020‐21‐
1 Upto ₹3,00,000 Nil
3 Between ₹5,00,001 – ₹10,00,000 ₹10,000 + 20% of income in excess of ₹5,00,000

(iii) In case of residentindividual who is of the age of 80 years or more at any time during
the financial year 2020‐21‐
1 Upto ₹5,00,000 Nil

(iv) In case of individual or HUF opting for new tax regime u/s 115BAC for the
financial year 2020‐21
S. No. Income Tax Liability


1 Upto ₹2,50,000 Nil
3 Between ₹5,00,001 – ₹7,50,000 ₹12500_+ 10% of income in excess of

₹5,00,000
4 Between ₹7,50,001 – ₹37,500 + 15% of income in excess of

₹10,00,000 ₹7,50,000
5 Between ₹10,00,001 – ₹75,000 + 20% of income in excess of

₹12,50,000 ₹10,00,000
6 Between ₹12,50,001 – ₹1,25,000 + 25% of income in excess of

₹15,00,000 ₹12,50,000
7 Above ₹15,00,000 ₹1,87,500 + 30% of income in excess of

₹15,00,000

 Surcharge:
o 10% of income tax where total income exceeds ₹50,00,000 but up to
₹1,00,00,000.
o 15% of income tax where total income exceeds ₹1,00,00,000 but up to
₹2,00,00,000.
o 25% of income tax where total income exceeds ₹2,00,00,000 but up to
₹5,00,00,000.
o 37% of income tax where total income exceeds ₹5,00,00,000

The Tax liability computed as per the above table should be further increased by the
applicable surcharge and health & education cess @ 4%.

Note: The Finance (No. 2) Act, 2019 has been amended to withdraw the enhanced surcharge,
i.e., 25% or 37%, as the case may be, from income chargeable to tax under section 111A,
112A and 115AD(1)(b) (only in case of individual). Hence, the maximum rate of surcharge on
tax payable on such incomes shall be 15%. However, where other income of a person does
not exceed Rs. 2 crores but after including the incomes as referred to in above sections, the
total income exceeds Rs. 2 crores then irrespective of the amount of other income, surcharge
shall be levied at the rate of 15% on the amount of tax payable on both normal income as
well as income referred to in above section.
.The Finance Act, 2021 has been amended to relax the enhanced surcharge on “Dividend
income” chargeable at normal rates and Dividend income u/s 115AD(i).

Please Note: The withdrawal of enhanced surcharge on the income of the nature referred to
in clause (b) of sub‐section (1) of section 115AD of the Income‐tax Act shall not be available
to HUF

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BUSINESS CODES FOR ITR FORMS FOR A.Y 2021‐22
Sector Sub‐Sector Code
AGRICULTURE, ANIMAL Growing and manufacturing of tea 01001
HUSBANDRY & FORESTRY Growing and manufacturing of coffee 01002
Growing and manufacturing of rubber 01003
Market gardening and horticulture specialties 01004
Raising of silk worms and production of silk 01005
Raising of bees and production of honey 01006
Raising of poultry and production of eggs 01007
Rearing of sheep and production of wool 01008
Rearing of animals and production of animal 01009
products
Agricultural and animal husbandry services 01010


Soil conservation, soil testing and soil 01011
desalination services
Hunting, trapping and game propagation 01012
services
Growing of timber, plantation, operation of 01013
tree nurseries and conserving of forest
Gathering of tendu leaves 01014
Gathering of other wild growing materials 01015
Forestry service activities, timber cruising, 01016
afforestation and reforestation
Logging service activities, transport of logs 01017
within the forest
Other agriculture, animal husbandry or 01018
forestry activity n.e.c

FISH FARMING Fishing on commercial basis in inland waters 02001
Fishing on commercial basis in ocean and 02002
coastal areas
Fish farming 02003
Gathering of marine materials such as natural 02004
pearls, sponges, coral etc.
Services related to marine and fresh water 02005
fisheries, fish hatcheries and fish farms
Other Fish farming activity n.e.c 02006

MINING AND QUARRYING Mining and agglomeration of hard coal 03001
Mining and agglomeration of lignite 03002
Extraction and agglomeration of peat 03003
Extraction of crude petroleum and natural gas 03004
Service activities incidental to oil and gas 03005
extraction excluding surveying
Mining of uranium and thorium ores 03006
Mining of iron ores 03007
Mining of non‐ferrous metal ores, except 03008
uranium and thorium ores
Mining of gemstones 03009
Mining of chemical and fertilizer minerals 03010
Mining of quarrying of abrasive materials 03011
Mining of mica, graphite and asbestos 03012
Quarrying of stones 03013
(marble/granite/dolomite), sand and clay
Other mining and quarrying 03014
Mining and production of salt 03015
Other mining and quarrying n.e.c 03016

MANUFACTURING Production, processing and preservation of 04001
meat and meat products
Production, processing and preservation of 04002
fish and fish products


Manufacture of vegetable oil, animal oil and 04003
fats
Processing of fruits, vegetables and edible 04004
nuts
Manufacture of dairy products 04005
Manufacture of sugar 04006
Manufacture of cocoa, chocolates and sugar 04007
confectionery
Flour milling 04008
Rice milling 04009
Dal milling 04010
Manufacture of other grain mill products 04011
Manufacture of bakery products 04012
Manufacture of starch products 04013
Manufacture of animal feeds 04014
Manufacture of other food products 04015
Manufacturing of wines 04016
Manufacture of beer 04017
Manufacture of malt liquors 04018
Distilling and blending of spirits, production of 04019
ethyl alcohol
Manufacture of mineral water 04020
Manufacture of soft drinks 04021
Manufacture of other non‐alcoholic beverages 04022
Manufacture of tobacco products 04023
Manufacture of textiles (other than by 04024
handloom)
Manufacture of textiles using handlooms 04025
(khadi)
Manufacture of carpet, rugs, blankets, shawls 04026
etc. (other than by hand)
Manufacture of carpet, rugs, blankets, shawls 04027
etc. by hand
Manufacture of wearing apparel 04028
Tanning and dressing of leather 04029
Manufacture of luggage, handbags and the 04030
like saddler and harness
Manufacture of footwear 04031
Manufacture of wood and wood products, 04032
cork, straw and plaiting material
Manufacture of paper and paper products 04033
Publishing, printing and reproduction of 04034
recorded media
Manufacture of coke oven products 04035
Manufacture of refined petroleum products 04036
Processing of nuclear fuel 04037
Manufacture of fertilizers and nitrogen 04038
compounds
Manufacture of plastics in primary forms and 04039


of synthetic rubber
Manufacture of paints, varnishes and similar 04040
coatings
Manufacture of pharmaceuticals, medicinal 04041
chemicals and botanical products
Manufacture of soap and detergents 04042
Manufacture of other chemical products 04043
Manufacture of man‐made fibers 04044
Manufacture of rubber products 04045
Manufacture of plastic products 04046
Manufacture of glass and glass products 04047
Manufacture of cement, lime and plaster 04048
Manufacture of articles of concrete, cement 04049
and plaster
Manufacture of Bricks 04050
Manufacture of other clay and ceramic 04051
products
Manufacture of other non‐metallic mineral 04052
products
Manufacture of pig iron, sponge iron, Direct 04053
Reduced Iron etc.
Manufacture of Ferro alloys 04054
Manufacture of Ingots, billets, blooms and 04055
slabs etc.
Manufacture of steel products 04056
Manufacture of basic precious and non‐ 04057
ferrous metals
Manufacture of non‐metallic mineral products 04058
Casting of metals 04059
Manufacture of fabricated metal products 04060
Manufacture of engines and turbines 04061
Manufacture of pumps and compressors 04062
Manufacture of bearings and gears 04063
Manufacture of ovens and furnaces 04064
Manufacture of lifting and handling 04065
equipment
Manufacture of other general‐purpose 04066
machinery
Manufacture of agricultural and forestry 04067
machinery
Manufacture of Machine Tools 04068
Manufacture of machinery for metallurgy 04069
Manufacture of machinery for mining, 04070
quarrying and constructions
Manufacture of machinery for processing of 04071
food and beverages
Manufacture of machinery for leather and 04072
textile
Manufacture of weapons and ammunition 04073


Manufacture of other special purpose 04074
machinery
Manufacture of domestic appliances 04075
Manufacture of office, accounting and 04076
computing machinery
Manufacture of electrical machinery and 04077
apparatus
Manufacture of Radio, Television, 04078
communication equipment and apparatus
Manufacture of medical and surgical 04079
equipment
Manufacture of industrial process control 04080
equipment
Manufacture of instruments and appliances 04081
for measurements and navigation
Manufacture of optical instruments 04082
Manufacture of watches and clocks 04083
Manufacture of motor vehicles 04084
Manufacture of body of motor vehicles 04085
Manufacture of parts & accessories of motor 04086
vehicles & engines
Building & repair of ships and boats 04087
Manufacture of railway locomotive and rolling 04088
stocks
Manufacture of aircraft and spacecraft 04089
Manufacture of bicycles 04090
Manufacture of other transport equipment 04091
Manufacture of furniture 04092
Manufacture of Jewellery 04093
Manufacture of sports goods 04094
Manufacture of musical instruments 04095
Manufacture of games and toys 04096
Other manufacturing n.e.c 04097
Recycling of metal waste and scrap 04098
Recycling of non‐ metal waste and scrap 04099

ELECTRITY, GAS AND Production, collection and distribution of 05001
WATER electricity
Manufacture and distribution of gas 05002
Collection, purification and distribution of 05003
water
Other essential commodity service n.e.c 05004

CONSTRUCTION Site preparation works 06001
Building of complete constructions or parts‐ 06002
civil contractors
Building installation 06003
Building completion 06004
Construction and maintenance of roads, rails, 06005


bridges, tunnels, ports, harbor, runways etc.
Construction and maintenance of power 06006
plants
Construction and maintenance of industrial 06007
plants
Construction and maintenance of power 06008
transmission and telecommunication lines
Construction of water ways and water 06009
reservoirs
Other construction activity n.e.c 06010

REAL ESTATE AND Purchase, sale and letting of leased buildings 07001
RENTING SERVICES (residential and non‐residential)
Operating of real estate of self‐owned 07002
buildings
(residential and non‐residential)
Developing and sub‐dividing real estate into 07003
lots
Real estate activities on a fee or contract basis 07004
Other real estate/renting services n.e.c 07005

RENTING OF MACHINERY Renting of land transport equipment 08001
Renting of water transport equipment 08002
Renting of air transport equipment 08003
Renting of agricultural machinery and 08004
equipment
Renting of construction and civil engineering 08005
machinery
Renting of office machinery and equipment 08006
Renting of other machinery and equipment 08007
n.e.c
Renting of personal and household goods n.e.c 08008
Renting of other machinery n.e.c 08009

WHOLESALE AND RETAIL Wholesale and retail sale of motor vehicles 09001
TRADE Repair and maintenance of motor vehicles 09002
Sale of motor parts and accessories‐ wholesale 09003
and retail
Retail sale of automotive fuel 09004
General commission agents, commodity 09005
brokers and auctioneers
Wholesale of agricultural raw material 09006
Wholesale of food & beverages and tobacco 09007
Wholesale of household goods 09008
Wholesale of metals and metal ores 09009
Wholesale of household goods 09010
Wholesale of construction material 09011
Wholesale of hardware and sanitary fittings 09012
Wholesale of cotton and jute 09013


Wholesale of raw wool and raw silk 09014
Wholesale of other textile fibres 09015
Wholesale of industrial chemicals 09016
Wholesale of fertilizers and pesticides 09017
Wholesale of electronic parts & equipment 09018
Wholesale of other machinery, equipment and 09019
supplies
Wholesale of waste, scrap & materials for re‐ 09020
cycling
Retail sale of food, beverages and tobacco in 09021
specialized stores
Retail sale of other goods in specialized stores 09022
Retail sale in non‐specialized stores 09023
Retail sale of textiles, apparel, footwear, 09024
leather goods
Retail sale of other household appliances 09025
Retail sale of hardware, paint and glass 09026
Wholesale of other products n.e.c 09027
Retail sale of other products n.e.c 09028

HOTELS, RESTAURANTS Hotels – Star rated 10001
AND HOSPITALITY Hotels – Non‐star rated 10002
SERVICES Motels, Inns and Dharmshalas 10003
Guest houses and circuit houses 10004
Dormitories and hostels at educational 10005
institutions
Short stay accommodations n.e.c. 10006
Restaurants – with bars 10007
Restaurants – without bars 10008
Canteens 10009
Independent caterers 10010
Casinos and other games of chance 10011
Other hospitality services n.e.c. 10012

TRANSPORT & LOGISTICS Travel agencies and tour operators 11001
SERVICES Packers and movers 11002
Passenger land transport 11003
Air transport 11004
Transport by urban/sub‐urban railways 11005
Inland water transport 11006
Sea and coastal water transport 11007
Freight transport by road 11008
Freight transport by railways 11009
Forwarding of freight 11010
Receiving and acceptance of freight 11011
Cargo handling 11012
Storage and warehousing 11013
Transport via pipelines (transport of gases, 11014
liquids, slurry and other commodities)


Other Transport & Logistics services n.e.c 11015

POST AND Post and courier activities 12001
TELECOMMUNICATION Basic telecom services 12002
SERVICES Value added telecom services 12003
Maintenance of telecom network 12004
Activities of the cable operators 12005
Other Post & Telecommunication services 12006
n.e.c

FINANCIAL Commercial banks, saving banks and discount 13001
INTERMEDIATION houses
SERVICES Specialised institutions granting credit 13002
Financial leasing 13003
Hire‐purchase financing 13004
Housing finance activities 13005
Commercial loan activities 13006
Credit cards 13007
Mutual funds 13008
Chit fund 13009
Investment activities 13010
Life insurance 13011
Pension funding 13012
Non‐life insurance 13013
Administration of financial markets 13014
Stock brokers, sub‐brokers and related 13015
activities
Financial advisers, mortgage advisers and 13016
brokers
Foreign exchange services 13017
Other financial intermediation services n.e.c. 13018

COMPUTER AND RELATED Software development 14001
SERVICES Other software consultancy 14002
Data processing 14003
Database activities and distribution of 14004
electronic content
Other IT enabled services 14005
BPO services 14006
Cyber café 14007
Maintenance and repair of office, accounting 14008
and computing machinery
Computer training and educational institutes 14009
Other computation related services n.e.c. 14010

RESEARCH AND Natural sciences and engineering 15001
DEVELOPMENT Social sciences and humanities 15002
Other Research & Development activities 15003
n.e.c.


PROFESSIONS Legal profession 16001
Accounting, book‐keeping and auditing 16002
profession
Tax consultancy 16003
Architectural profession 16004
Engineering and technical consultancy 16005
Advertising 16006
Fashion designing 16007
Interior decoration 16008
Photography 16009
Auctioneers 16010
Business brokerage 16011
Market research and public opinion polling 16012
Business and management consultancy 16013
activities
Labour recruitment and provision of personnel 16014
Investigation and security services 16015
Building‐cleaning and industrial cleaning 16016
activities
Packaging activities 16017
Secretarial activities 16018
Medical Profession 16019_1
Film Artist 16020
Other professional services n.e.c. 16019

EDUCATION SERVICES Primary education 17001
Secondary/ senior secondary education 17002
Technical and vocational secondary/ senior 17003
secondary education
Higher education 17004
Education by correspondence 17005
Coaching centres and tuitions 17006
Other education services n.e.c. 17007

HEALTH CARE SERVICES General hospitals 18001
Speciality and super speciality hospitals 18002
Nursing homes 18003
Diagnostic centres 18004
Pathological laboratories 18005
Independent blood banks 18006
Medical transcription 18007
Independent ambulance services 18008
Medical suppliers, agencies and stores 18009
Medical clinics 18010
Dental practice 18011
Ayurveda practice 18012
Unani practice 18013
Homeopathy practice 18014


Nurses, physiotherapists or other para‐ 18015
medical practitioners
Veterinary hospitals and practice 18016
Medical education 18017
Medical research 18018
Practice of other alternative medicine 18019
Other healthcare services 18020

SOCIAL AND COMMUNITY Social work activities with accommodation 19001
WORK (orphanages and old age homes)
Social work activities without accommodation 19002
(Creches)
Industry associations, chambers of commerce 19003
Professional organisations 19004
Trade unions 19005
Religious organizations 19006
Political organisations 19007
Other membership organisations n.e.c. (rotary 19008
clubs, book clubs and philatelic clubs)
Other Social or community service n.e.c 19009

CULTURE AND SPORT Motion picture production 20001
Film distribution 20002
Film laboratories 20003
Television channel productions 20004
Television channels broadcast 20005
Video production and distribution 20006
Sound recording studios 20007
Radio ‐ recording and distribution 20008
Stage production and related activities 20009
Individual artists excluding authors 20010
Literary activities 20011
Other cultural activities n.e.c. 20012
Circuses and race tracks 20013
Video Parlours 20014
News agency activities 20015
Library and archives activities 20016
Museum activities 20017
Preservation of historical sites and buildings 20018
Botanical and zoological gardens 20019
Operation and maintenance of sports facilities 20020
Activities of sports and game schools 20021
Organisation and operation of indoor/outdoor 20022
sports and promotion and production of
sporting events
Sports Management 20023_01
Other sporting activities n.e.c. 20023
Other recreational activities n.e.c. 20024


OTHER SERVICES Hair dressing and other beauty treatment 21001
Funeral and related activities 21002
Marriage bureaus 21003
Pet care services 21004
Sauna and steam baths, massage salons etc. 21005
Astrological and spiritualists’ activities 21006
Private households as employers of domestic 21007
staff
Event Management 21008_01
Other services n.e.c. 21008

EXTRA TERRITORIAL Extra territorial organisations and bodies (IMF, 22001
ORGANISATIONS AND World Bank, European Commission etc.)
BODIES
*n.e.c. – not elsewhere classified

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

Annexure‐1

Important points to remember while filing return of income in ITR utility (online or offline)

Validation Rules:
The validation process at e‐Filing/CPC end is to be carried out for ITRs based on the category
of defect. Category A defect are the defects, wherein return will not be allowed to be
uploaded and error message will be displayed to the taxpayer.

List of Rules for ITR 3 are as below:
Sl.
Cate
No Description of Rules Mapping
gory
.
1 A Amount of deduction If the value at field (2op) of Part C‐ Deduction in respect
claimed u/s 80‐IA in of certain incomes of Schedule VI‐A is higher than the
schedule VIA cannot be amount at Sl no (e) of schedule 80IA
more than the total
amount at Schedule
80IA
2 A If Deduction u/s 80‐IA If option No is selected for 'Are you opting for new tax
claimed in "Schedule regime u/s 115BAC ?' and the value at field (2op) of
VI‐A" then "Schedule Part C‐ Deduction in respect of certain incomes of
80‐IA" is to be filled. Schedule VI‐A is more than ZERO then Schedule 80IA
Deduction is available must be filled.
only if option “No” is
selected for 'Are you
opting for new tax
regime u/s 115BAC?’


3 D Deduction u/s 80‐I(7) If sum of S.No ( e ) of "Schedule 80‐IA">0 or sum of
or u/s 80‐IA(7) or u/s S.No (a+d+e+f+g+i)of "Schedule 80‐IB"> 0 or S. No (e) of
80‐IB or u/s 80 IC/80IE "Schedule‐IC/IE">0 , and form 10CCB for the AY 2021‐
is claimed then Form 22 is not filed
10CCB should be filed
within due date
4 D Deduction u/s 80‐ If amount entered at S.No (j) of "Schedule 80‐IB">0,
IB(11B) is claimed in and form 10CCBC for the AY 2021‐22 is not filed/Form
the Income Tax Return 10CCBC is not filed within due date
then Form 10CCBC
should be filed within
due date.
5 A In "Schedule 80‐IA" If value at field e is not equal to the sum of sl no
Total deductions under (a+b+c+d)
section 80‐IA should
be equal to the value
entered in (a + b + c + d
)
6 D In Schedule VI‐A, under In Schedule VI‐A, under “Part ‐C deduction in respect of
“Part ‐C deduction in certain incomes”, claimed is more than the amount
respect of certain shown in sl no iii5 of schedule BFLA ‐ 36(i) of BP ‐ 36(ii)
incomes”, cannot be of BP ‐ 36(iii) of BP
claimed more than the
amount shown in
Sl.No. iii5 of schedule
BFLA ‐ 36(i) of BP ‐
36(ii) of BP ‐ 36(iii) of
BP.
7 D Deduction u/s 80‐IA If option No is selected for 'Are you opting for new tax
cannot be claimed if regime u/s 115BAC ?' and Deduction u/s 80IA in sl no
return of income is not (op) of schedule VIA is greater than zero and section is
filed within due date. selected as 139(4) in the return.
Deduction is available
opting for new tax
8 A Deduction claimed u/s If the value at field (r) of Part C‐ Deduction in respect of
80‐IB in "Schedule VI‐ certain incomes of Schedule VI‐A is higher than the
A" cannot be more amount in Sl no (j) of Schedule 80‐IB.
than the amount in
"Schedule 80‐IB"
9 A In schedule VI‐A, if If Option No is selected for 'Are you opting for new tax
deduction u/s 80‐IB is regime u/s 115BAC ?' and the value at field (rq)of Part
claimed, then schedule C‐ Deduction in respect of certain incomes of Schedule
80‐IB should be filled. VI‐A is more than ZERO then Schedule 80‐IB must be
Deduction is available filled.


opting for new tax
10 D If deduction u/s 80‐ If amount entered at S.No (l i) of "Schedule 80‐IB">0,
IB(11C) is claimed then and form 10CCBD for the AY 2021‐22 is not filed/ Form
Form 10CCBD should 10CCBD is not filed
be filed within due
date
11 D If deduction u/s 80‐ If amount entered at S.No (db) of "Schedule 80‐IB">0
IB(7A) is claimed then and section is selected as 139(4) in the return, and form
Form 10CCBA should 10CCBA for the AY 2021‐22 is not filed
be filed within due
date
12 D If deduction u/s 80‐ If amount entered at S.No (ec) of "Schedule 80‐IB">0
IB(7B) is claimed then and section is selected as 139(4) in the return, and form
Form 10CCBB should 10CCBB for the AY 2021‐22 is not filed
be filed within due
date
13 A In "Schedule 80‐IB", If value at field j is not equal to the sum of sl no a to i
Total deduction under
section 80‐IB should be
equal to the value
entered in (Total of a
to i)
14 D Deduction u/s 80IB can If option No is selected for 'Are you opting for new tax
be claimed only if regime u/s 115BAC ?' and Deduction u/s 80IB in sl no
return is filed within (r) of schedule VIA is greater than zero and and section
due date. is selected as 139(4) in the return
opting for new tax
15 A Deduction u/s 80‐IC/IE The value at field (t) of Part C‐ Deduction in respect of
claimed in "Schedule certain incomes of Schedule VI‐A is higher than the
VI‐A" cannot be more amount in Sl no (e) of Schedule 80‐IC/IE.
than the amount in
Sl.No. (e) of "Schedule
80‐IC/IE"
16 A If deduction u/s 80‐ If option No is selected for 'Are you opting for new tax
IC/IE is claimed in regime u/s 115BAC ?' and the value at field (t) of Part C‐
schedule VI‐A then Deduction in respect of certain incomes of Schedule VI‐
"Schedule 80‐IC/IE" A is more than ZERO than Schedule 80‐IC/IE must be
should be filled. filled.


opting for new tax
17 A In "Schedule 80‐IC or If value at field e is not equal to the sum of sl no a
IE" Total deduction +b+c+dh
under section 80‐IC or
80 IE should be equal
to the sum of
(a+b+c+dh)
18 A In "Schedule 80‐IC or if value at field dh is not equal to the sum of sl. no
IE" d(h)‐ Total of (da+db+dc+dd+de+df+dg)
deduction for
undertakings located in
North‐east should be
equal to the sum of
(Total of d(a) to d(g))
19 A In "Schedule IF", Total Total of Amount of share
of Col "Amount of in the profit is not equal to sum of all enitres
share in the profit"
should be equal to sum
of value entered in
individual columns.
20 A In Schedule EI, Sl.No. 5 If in Schedule EI Sl. No. 5 is not equal to the sum of
Pass through income amount of net income/loss col. of Sl. No.1(iv)(a+b+c) of
not chargeable to tax Sch PTI against all the Names of business trust /
should be equal to the investment fund
amount of exempt
income mentioned in
Schedule PTI
21 A In Schedule EI, Sl.No. 6 Schedule EI Sl.no. 6 is not equal to sum of Sl.no
should be equal to sum 1+2v+3+4+5
of Sl.No. 1+2(v)+3+4+5
22 A In Schedule EI, Sl.No. Schedule EI Sl.no. 2v is not equal to Sl.no i‐ii‐ii+iv
2v should be equal to
sum of Sl. No. i‐ii‐iii+iv Note: This rule will be applicable only when output of
Sl. No. i‐ii‐iii+iv is positive
23 A In Schedule EI, Sl.No. Schedule EI Sl.No. 2(iv) Agricultural income portion
2(iv) Agricultural relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 is not equal
income portion to sr. no. 39 of Schedule BP
relating to Rule 7, 7A,
7B(1), 7B(1A) and 8
should be equal to
Sl.No. 39 of Schedule
BP


24 D It is mandatory to file If sr. No. 1d is greater than Sr. No. 2I in Schedule B‐TTI
Form 29C‐ Report than form 29C shall be filed
under section 115JC of
the Income‐tax Act, Note: This rule shall not be applicable If option Yes is
1961 if AMT tax is selected for 'Are you opting for new tax regime u/s
more than Normal Tax. 115BAC?'
25 A If flag is 'Y' is selected If flag is y "Whether assessee is located in an
in "Whether assessee International Financial Services Centre and derives
is located in an income solely in convertible foreign exchange" then
International Financial value at sl no 4 is not equal to 9% of sl no 3 of schedule
Services Centre and AMT
derives income solely
in convertible foreign
exchange" then AMT
should be computed at
9% of Adjusted Total
Income u/s 115JC.
26 A Total Income at Amount at Sl.No.1 of Sch AMT is less than ZERO
Schedule AMT is (Negative) and if
Negative. But the loss
in Total Income can 1. Amount at Sl.No.1 of Sch AMT is not equal to
only arise because of Sl.No.C47 of Sch BP OR
the Specified business. 2. "Total Income" at Sl.No.13 in Schedule Part B‐TI is
not equal to "ZERO" OR
3. “Profit before tax as per profit and loss account” at
Sl. No. A(1) in Schedule BP is not equal to “Net
profit or Loss from Specified Business u/s 35AD
included in 1" at Sl. No. A(2b) of Schedule BP OR
4. “Income from Specified Business” at Sl.NO C47 of
Schedule BP is “greater than or equal to ZERO” OR
5. “Deductions in accordance with section 35AD (1) or
35AD (1A)” at Sl.NO C‐48 of Schedule BP is equal to
Zero” OR
6. "Total” at Sl. No. 5 of Schedule Part B‐TI is not equal
to "ZERO" OR
7. " Losses of current year to be set off against 5" at Sl.
No 6 and “Brought forward losses to be set off against
7” at Sl. No. 8 of Schedule Part B‐TI is not equal to ZERO

Then we shall restrict the upload.
27 A In Schedule AMT, Tax Sl.no. 4 is not equal to 18.5% of Sl.no.3 and IFSC flag is
payable under section 'N'
115JC should be equal Note: This rule is applicable if Sl.no 3 is greater than
to 18.5% of Sl.No.3 for 20lacs & field 2d is more than Zero. Round‐off ‐+5.
assessee not falling
within the IFSC area.
28 A Tax Payable on The value in pt. 1a ‐Tax payable on deemed total
deemed total Income income under section 115JC of part BTTI is not equal to
u/s 115JC in Part B TTI 4 of Sch AMT


should be equal to the
tax ascertained at
Schedule AMT
29 A In Schedule AMT, If option No is selected for 'Are you opting for new tax
Sl.No. 1 should be regime u/s 115BAC?' and In Schedule AMT, Sl.no. 1 is
equal to Sl.No. 14 of not equal to Sl.no 14 of Part BTI
Part BTI
Note : this rule will not be applicable if value in sl.no.1
of Schedule AMT <0.
30 A In Schedule AMT, Sl.no.2a of Sch AMT is not equal to sum of 'p' to'x' of
Sl.No. 2a should be Sch VIA
equal to sum of system
computed part C
deductions under
Schedule VIA.
31 A In Schedule AMT, Sl.no.2b of Sch AMT is not equal to sl no c of schedule
Sl.No. 2b should be 10AA
equal to total
deduction under
section 10AA.
32 A In Schedule AMT, In Schedule AMT, Sl.no. 2d Adjustment as per section
Sl.No. 2d Adjustment 115JC(2) is not equal to sum of Sl.no.2a+2b+2c
as per section 115JC(2)
of Sl.No. 2a+2b+2c
33 A In Schedule AMT, In Schedule AMT, Sl.no. 3 Adjusted Total Income under
Sl.No. 3 Adjusted Total section 115JC is not equal to sum of Sl.no.1 +2d
Income under section
115JC should be equal
to sum of Sl.No. 1+2d
34 A In Schedule AMTC, In Schedule AMTC, Sl.no1 is not equal to Sl.no1d of Part
Sl.No. 1 should be BTTI
equal to Sl.No. 1d of
Part B‐TTI.
35 A In Schedule AMTC, In Schedule AMTC, Sl.no. 2 is not equal to Sl.no. 2i of
Sl.No. 2 should be Part BTTI
equal to Sl.No. 2i of
Part B‐TTI.
36 A In Schedule AMTC, In Schedule AMTC, Sl.no. 3 is not equal to Sl.no. 2‐1
Sl.No. 3 should be when sl no 2 is greater than 1
equal to Sl.No. 2‐1
37 A In Schedule AMTC, In Schedule AMTC, Sl.no. 3 is not equal to Zero, when
Sl.No. 3 should be Sl.no. 2 is less than or equal to 1
equal to zero when
Sl.No. 2 is less than or
equal to Sl.No. 1


38 A In Schedule AMTC, Sl.no. 5 is not equal to Total (Row ix) of item no. 4c
Sl.No. 5 "Amount of tax
credit under section
115JD utilized during
the year" should be
equal to Total of Col
4(C).
39 A In Schedule AMTC, Sl.no. 6 is not equal to Total(Row ix) of item no. 4D in
Sl.No. 6 "Amount of schedule AMTC.
AMT liability available
for credit in
subsequent
assessment years"
should be equal to
Total of Col 4(D).
40 D If total income under In schedule B TTI, sl no 1b is greater than zero and sl
section 115JC as per no 3 of schedule AMT is less than or equal to Rs.
schedule AMT is less 5000000
than or equal to Rs.
5000000, surcharge
cannot be entered in
Schedule B‐TTI.
41 A In Schedule AMT, Sl no 4 of AMT should be greater than zero when sl no
Sl.No. 4 "Tax payable 3 is exceeding 20 Lakhs and Sl no 2a or 2b or 2c is
under section 115JC" greater than zero
shall be computed if
Adjusted Total Income
under section 115JC is
more than Rs. 20 Lakh
and Adjustment as per
section 115JC(2) is
more than zero.
42 A In Schedule AMTC, In schedule AMTC sl no 4(B2) for AY 2020‐21 is greater
value at Sl. No. B2(viii) than zero
cannot be greater than
zero i.e. set off in
earlier assessment
years cannot be
claimed for AY 2020‐21
43 A In Schedule SI, Column Column (i) for Tax on accumulated balance of
Income (i) for Tax on recognized provident fund is not equal to 2ciii (Income
accumulated balance Benefit) of Schedule OS
of recognized
provident fund should
be equal to Sl.No. 2ciii
(Income Benefit) of
Schedule OS


44 A In schedule SI, Tax on In schedule SI, sl no ii is not equal to sl no 2civ(tax
accumulated balance benefit) of schedule OS
of recognized
provident fund should
be equal to Sl.No. 2civ
(tax benefit) of
Schedule OS
45 A Amount of special Amount of special income offered in schedule SI should
income offered in be equal to amount offered in corresponding
schedule SI should be dropdown of Sl.No. 2d schedule OS
equal to amount
offered in
corresponding Note: If status in Part A general is Non‐resident : For
dropdown at Sl.No. 2d the purpose of schedule SI, each of the special income
in schedule OS. under this category should be passed after reducing
DTAA income as referred to in 2f under given section
Note: If status in Part A provided TRC flag is "Y" in case of non‐resident .
general is Non‐ If status in Part A general is resident: Irrespective of the
resident, for the TRC flag , for the purpose of schedule SI, each of the
purpose of schedule SI, special income under this category should be passed
each of the special after reducing DTAA income as referred to in 2f under
income under this given section
category should be
passed after reducing
DTAA income as
referred to in 2f under
given section provided
TRC flag is "Yes" in case
of non‐resident .
If status in Part A
general is 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
irrespective of the TRC
flag.


46 A Amount of special Amount of special income offered in schedule SI should
income offered in be equal to amount offered in corresponding
schedule SI should be dropdown of Sl.No. 2e schedule OS
equal to amount
offered in Note: If status in Part A general is Non‐resident : For
corresponding the purpose of schedule SI, each of the special income
dropdown at Sl.No. 2e under this category should be passed after reducing
in schedule OS. DTAA income as referred to in 2f under given section
provided TRC flag is "Y" in case of non‐resident .
Note: If status in Part A If status in Part A general is resident: Irrespective of the
general is Non‐ TRC flag , for the purpose of schedule SI, each of the
resident, for the special income under this category should be passed
purpose of schedule SI, after reducing DTAA income as referred to in 2f under
each of the special given section
income under this
category should be
DTAA income as
of non‐resident .
If status in Part A
the purpose of
the special income
under this category
under given section
flag.


47 A In Schedule SI, Income amount of special income u/s 115BB (Winnings from
u/s 115BB (Winnings lotteries, puzzles, races, games etc.) offered in schedule
from lotteries, puzzles, SI is not equal to amount offered in sl no 2a of schedule
races, games etc.) OS
should be equal to
Sl.No. 2a after reducing
corresponding DTAA Note: If status in Part A general is Non‐resident : For
income in Schedule OS the purpose of schedule SI, each of the special income
under this category should be passed after reducing
Note: If status in Part A DTAA income as referred to in 2f under given section
general is Non‐ provided TRC flag is "Y" in case of non‐resident .
resident, for the If status in Part A general is resident: Irrespective of the
purpose of schedule SI, TRC flag , for the purpose of schedule SI, each of the
each of the special special income under this category should be passed
income under this after reducing DTAA income as referred to in 2f under
category should be given section
DTAA income as
of non‐resident .
If status in Part A
the purpose of
the special income
under this category
under given section
flag.
48 A In Schedule SI, income amount of special income u/s 115BBE (Income under
u/s 115BBE (Income section 68, 69, 69A, 69B, 69C or 69D) offered in
under section 68, 69, schedule SI is not equal to amount offered in sl no 2b of
69A, 69B, 69C or 69D) schedule OS
should be equal to
Sl.No. 2b in schedule
OS.
49 A In Schedule SI, Income Amount of special income u/s 115BBF (Tax on income
u/s 115BBF (Tax on from patent)‐Income under head business or
income from patent)‐ profession, offered in schedule SI is not equal to
Income under head amount offered in sl no 3e of schedule BP
business or profession
should be equal to
Sl.No. 3e in schedule
BP


50 A In Schedule SI, Income amount of special income u/s 115BBG (Tax on income
u/s 115BBG (Tax on from transfer of carbon credits)‐Income under head
income from patent)‐ business or profession, offered in schedule SI is not
Income under head equal to amount offered in sl no 3f of schedule BP
business or profession
should be equal to
Sl.No. 3f in schedule BP
51 A Income from other amount of Income from other sources chargeable at
sources chargeable at special rates in India as per DTAA offered in schedule SI
special rates in India as is not equal to amount offered in sl no 2f of schedule
per DTAA should be OS
equal to Sl.No. 2f in
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.
52 A In Schedule SI, Amount If amount at column (ii) Tax thereon is not equal to
in column "tax taxable income (*) special rate
thereon" should be excluding field OS DTAA, Tax on accumulated balance
equal to "taxable of recognized provident fund and 112A and PTI 112A,
income * special rate" 111A, 112 (proviso) or section 115AD(1)(iii)‐Proviso
excluding for field OS (LTCG on sale of shares or units on which STT is paid)
DTAA, Tax on and STCG and LTCG chargeable at special rates in India
accumulated balance as per DTAA
of recognized
provident fund and Note : Round off +1 and ‐1. (i.e, if the value in XML is
112A and PTI 112A, between +1 and ‐1 of temporary calculated value, don’t
111A, 112 (proviso) or restrict the xml )
section 115AD(1)(iii)‐
Proviso (LTCG on sale
of shares or units on
which STT is paid) and
STCG and LTCG
chargeable at special
rates in India as per
DTAA


53 A In Schedule SI, tax In schedule SI, column tax thereon(ii) is zero & Income
computed can not be in column (i) is greater than zero
null if income is greater Note : excluding field OS DTAA, Tax on accumulated
than zero. balance of recognized provident fund and 112A and PTI
112A, 111A, 112 (proviso) or section 115AD(1)(iii)‐
Note : This rule is not Proviso (LTCG on sale of shares or units on which STT is
applicable for field OS paid)
DTAA, Tax on
accumulated balance
of recognized
provident fund and
112A and PTI 112A,
111A, 112 (proviso) or
which STT is paid)
54 A In Schedule Part B‐TTI Part B TTI Sl. No. 2b is not consistent with total of
Sl. No. 2b should be Col.(ii) of Schedule SI
equal to the total of
Col.(ii) of Schedule SI
55 A In Schedule SI, Sum of Total of income u/s 111A and section 115AD(1)(ii)‐
income u/s 111A or Proviso (STCG on shares/equity oriented MF on which
section 115AD(1)(ii)‐ STT paid) & Pass Through Income in the nature of Short
Proviso (STCG on Term Capital Gain chargeable @ 15% in Schedule SI is
shares/equity oriented not equal to sl no 5vi of schedule BFLA
MF on which STT paid)
& Pass Through Income
in the nature of Short
Term Capital Gain
chargeable @ 15%
should be equal to
Sl.No. 5vi of schedule
BFLA
56 A In schedule SI, sum of Total of income u/s 115AD (STCG for FIIs on securities
income u/s 115AD where STT not paid) & Pass Through Income in the
(STCG for FIIs on nature of Short Term Capital Gain chargeable @ 30% in
securities where STT Schedule SI is not equal to sl no 5vii of schedule BFLA
not paid) & Pass
Through Income in the
nature of Short Term
Capital Gain
chargeable @ 30%
should be equal to
Sl.No. 5vii of schedule
BFLA


57 A In Schedule SI, sum of Total of income u/s 112 (LTCG on others), Long term
income u/s 112 (LTCG capital gains of a non‐resident Indian on any asset
on others) & Pass other than a specified asset u/s. 115EA & Pass Through
Through Income in the Income in the nature of Long Term Capital Gain
nature of Long Term chargeable @ 20% is not equal to sl no 5xi of schedule
Capital Gain BFLA
chargeable @ 20%
should be equal to
Sl.No. 5xi of schedule
BFLA
58 A In Schedule SI, sum of Total of income u/s 112 proviso (LTCG on listed
income u/s 112 securities/ units without indexation), 112(1)(c)(iii)
proviso (LTCG on listed (LTCG for non‐resident on unlisted securities), 115AC
securities/ units (LTCG for non‐resident on bonds/GDR), 115ACA (LTCG
without indexation), for an employee of specified company on GDR), 115AD
112(1)(c)(iii) (LTCG for (LTCG for FII on securities), 115E (LTCG for non‐resident
non‐resident on Indian on specified asset), 112A or section
unlisted securities), 115AD(1)(iii)‐Proviso (LTCG on sale of shares or units
115AC (LTCG for non‐ on which STT is paid), Pass Through Income in the
resident on nature of Long Term Capital Gain chargeable @ 10%‐
bonds/GDR), 115AD u/s 112A, Pass Through Income in the nature of Long
(LTCG for FII on Term Capital Gain chargeable @ 10% ‐ u/s other than
securities), 112A or 112A is not equal to sl no 5x of schedule BFLA
which STT is paid), Pass
Through Income in the
nature of Long Term
Capital Gain
chargeable @ 10%‐u/s
112A, Pass Through
Income in the nature
of Long Term Capital
Gain chargeable @
10% ‐ u/s other than
112A should be equal
to Sl.No.5x of schedule
BFLA.
59 A Total of Income (i) of Total of all special incomes at (i) should match with
schedule SI should total income in schedule SI
match with sum of
individual line items
60 A Total of tax on special Total of all tax on special incomes at (ii) should match
incomes at "Tax with total tax in schedule SI
Thereon" (ii) should
match with sum of
individual line items


61 A Sum of deductions Option No is selected for 'Are you opting for new tax
claimed u/s 80C, 80CCC regime u/s 115BAC ?'
& 80CCD (1) should not and
be more than 1,50,000. Assessee has selected status as "Individual" or "HUF" in
Deduction is available schedule Part A General information
only if option “No” is And
selected for 'Are you sum of field 80C ‐(a) + 80CCC (b) + 80CCD(1)(c) in
opting for new tax schedule VIA is more than 1,50,000.
62 A If employer category is Option No is selected for 'Are you opting for new tax
Pensioners, then regime u/s 115BAC ?' and
Deduction u/s In schedule Income details value mentioned at field (c )
80CCD(1) should not of schedule VIA is more than 20% of value mentioned
be more than 20% of in the field sr. no 10 of part BTI
Gross total Income. and
Deduction is available any of the "Nature of Employment " is "Pensioners" in
schedule S.
opting for new tax Note : Round off +2. (i.e, if the value in XML is more
regime u/s 115BAC?’ than upto 2/‐ of temporary calculated value, don’t
restrict the xml ).
63 A Assessee not being an If Status is other than "individual" and value at field
individual cannot claim 80ccd(1)‐Field (c) of schedule VIA is more than "Zero"
deduction u/s
80CCD(1)
64 A Assessee not being an If Status is other than "individual" and value at field
individual cannot claim 80ccd(1b) ‐ Field (d) of schedule VIA is more than
deduction u/s "Zero"
80CCD(1B)
65 A Deduction u/s Value mentioned in the field Sr. no (e ) of schedule VIA
80CCD(2) should not is more than zero and Nature of Employer is any of
be more than 10% of following:
salary for employer State Government
category "State Public Sector Undertaking
Government" or Others
"Public Sector And
Undertaking" or In schedule Part A general value mentioned at field sr
"Others". no.(e) of schedule VIA is more than 10% of value
mentioned in the field Basic+DA of dropdowns of (ia)
of schedule S.

Note : Round off +2. (i.e, if the value in XML is more
than upto 2/‐ of temporary calculated value, don’t
restrict the xml ).
Note : This rule will not be applicable if nature of
employer selected as "central Gvnt" or "Pensioner"
along with above combinations
Note: If the GTI is less than or equal to zero, this rule
will skipped


66 A Deduction u/s Status is selected as "HUF" in schedule "Personal info"
80CCD(2) cannot be And
claimed by HUF. amount entered at field "80CCD(2)" ‐(e)in schedule VIA
is greater than zero.
67 A Amount that can be If Option No is selected for 'Are you opting for new tax
claimed for category regime u/s 115BAC ?' and In the schedule VIA
"Dependent with dropdown for 80DD is selected as Dependent with
disability" u/s 80DD disability" and the value at field g in Schedule VI‐A
should be equal to "income Details" is less or more than 75,000 subject to
75,000. It cannot be GTI
either more or less.
opting for new tax
68 A If Assessee is claiming If Option No is selected for 'Are you opting for new tax
deduction under regime u/s 115BAC ?' and In schedule VIA value at field
section 80DD, sr. no 6(g) is greater than zero the corresponding drop
providing eligible down is null or not provided
category
description is
mandatory.
69 A If Assessee is claiming If Option No is selected for 'Are you opting for new tax
deduction under regime u/s 115BAC ?' and In schedule VIA value at field
section 80DDB sr. no 6(h) is greater than zero the corresponding drop
providing eligible down is null or not provided
category description is
mandatory
70 A Deduction u/s 80E Status is selected as "HUF" in schedule "Personal info"
cannot be claimed by And
HUF. amount entered at field "80E"(I)in schedule VIA is
greater than zero.
71 A Deduction u/s 80EE Status is selected as "HUF" in schedule "Personal info"
HUF. amount entered at field "80EE"(j) in schedule VIA is
greater than zero.
72 A If deduction u/s 80G Option No is selected for 'Are you opting for new tax
claimed, details should regime u/s 115BAC ?' and In schedule VIA Value
be provided in mentioned at Sr. no. (m) is greater than ZERO
Schedule 80G. And
Deduction is available In Schedule 80G fields all the values mentioned in
only if option “No” is Eligible amount of donation A,B C,D and E are Zeros or
selected for 'Are you null
opting for new tax


73 A In Schedule VIA, IF value at field sl no.(m) ‐ 80G in Schedule VIA is more
deduction claimed u/s than value at Total field of "Eligible amount of
80G should not be Donations" (E in Schedule 80G)
more than the eligible
amount of donation
mentioned in Schedule
80G
74 A Maximum amount u/s Option No is selected for 'Are you opting for new tax
80GG can be claimed regime u/s 115BAC ?' and
lower of 25% of In the schedule VIA value at (1n) is more than 60,000 or
Adjusted gross total 25% of ( Sl no 10 of schedule BTI‐System computed VI A
income or Rs. 60,000. deduction except Section 80GG)
Deduction is available Note: Round‐off +5(i.e, if the value in XML is more than
only if option “No” is upto 1/‐ of temporary calculated value, don’t restrict
selected for 'Are you the xml).
opting for new tax
75 A Deduction u/s 80TTA Amount entered at field 3(i) "80TTA" in schedule VIA is
should be restricted to more than lower of amount entered at field 1b (i)‐
interest income from "Interest from savings Account" under "Income from
Savings Account under Other Sources" in schedule Income details and 3xiii of
Income from other BFLA
sources and 3xiii of
BFLA.
76 A Deduction u/s 80TTA In "Part‐A General" if Date of Birth is on or before
cannot be claimed by a 01.04.1961 and the value in system calculated field
resident or not 80TTA is more than Zero and Residential status is
ordinarily resident resident
Individual Senior Note: This rule will not be applicable if HUF is selected
Citizen/ super senior under status.
citizen.
77 A Deduction u/s 80TTB is In "Part‐A General" if date of birth is on or after
allowed only to 02.04.1961 for resident individual and the value in
resident senior citizen system calculated field 80TTB is more than Zero.
and super senior
citizen.
78 A Deduction u/s 80TTB Option No is selected for 'Are you opting for new tax
should be restricted to regime u/s 115BAC ?' and
interest income Amount entered at field sl no 3(ii) "80TTB" in schedule
(Savings & Deposits) VIA is more than lower of the sum of values at field 1b
from other sources and of schedule OS ‐"Interest from savings Account" and
3xiii of BFLA. "Interest from Deposits(Banks/Post office/Cooperative
Deduction is available Society) under "Income from Other Sources" in
only if option “No” is schedule Income details]
selected for 'Are you and 3xiii of BFLA
opting for new tax


79 A Amount claimed for Option No is selected for 'Are you opting for new tax
category "Self with regime u/s 115BAC ?' and
disability" u/s In the schedule VI‐A value at 3(iii) is selected as "Self
80U should be equal to with disability" and the value at field 3(iii) is less or
Rs. 75,000. It cannot be more than 75,000
either more or less. subject to GTI
Deduction is available If the dropdown "dependent/severely dependent" is
only if option “No” is chosen but, deduction is claimed as "ZERO" (No
selected for 'Are you deduction claimed through dropdown is chosen), then
opting for new tax the amount of deduction to be allowed is also "ZERO".
regime u/s 115BAC?’ Mapping to be updated
80 A Deduction u/s 80U If status is selected as "HUF" in schedule "Personal
cannot claimed by HUF info"
And
value in field 3(iii) "80U" in schedule VIA in greater than
zero.
81 A In Schedule VI‐A, If Option No is selected for 'Are you opting for new tax
Assessee is claiming regime u/s 115BAC ?' and
deduction under In schedule VIA value at field sr. no 3(iii) ‐ 80U is
section 80U, providing greater than zero the corresponding drop down is null
eligible category or not provided
description is
mandatory
82 A In Schedule VI‐A, The Option No is selected for 'Are you opting for new tax
maximum limit regime u/s 115BAC ?' and deduction u/s 80CCD(1B) at
allowable under sl no (d) of schedule VIA is >50000
section 80CCD(1B) is
Rs. 50,000.
opting for new tax
83 A In Schedule VI‐A, Option No is selected for 'Are you opting for new tax
Amount claimed for regime u/s 115BAC ?' and
category "Dependent drop down selected at sl no (g) of schedule VIA u/s
with severe disability" 80DD is dependent person with severe disability and
u/s 80U should be amount is less or more Rs. 125000
equal to Rs. 1,25,000. subject to GTI
It cannot be either If the dropdown "dependent/severely dependent" is
more or less. chosen but, deduction is claimed as "ZERO" (No
deduction claimed through dropdown is chosen), then
Deduction is available the amount of deduction to be allowed is also "ZERO".
opting for new tax


Deduction u/s 80DDB regime u/s 115BAC ?' and
for self and dependent Deduction claimed at sl no (h) of schedule VIA u/s
will be allowed to the 80DDB for self and dependent and amount is exceeding
maximum limit of Rs. 40000
Rs.40,000.
opting for new tax
Deduction u/s 80DDB regime u/s 115BAC ?' and
for senior citizen self Deduction claimed at sl no (h) of schedule VIA u/s
and dependent will be 80DDB for senior citizen self and dependent and
allowed to the amount is exceeding Rs. 100000 and status is resident
maximum limit of
Rs.1,00,000.
opting for new tax
86 A In Schedule VI‐A , Option No is selected for 'Are you opting for new tax
assessee cannot claim regime u/s 115BAC ?' and
deduction u/s 80EE Deduction claimed at sl no (j)of scheudle VIA u/s 80EE
more than Rs. 50,000. is exceeding Rs. 50000
opting for new tax
87 A The maximum Option No is selected for 'Are you opting for new tax
deduction allowable regime u/s 115BAC ?' and Deduction u/s 80TTA sl no
under section 80TTA is 3(i) of schedule VIA is exceeding Rs. 10000
Rs. 10,000.
opting for new tax
88 A The maximum Option No is selected for 'Are you opting for new tax
deduction allowable regime u/s 115BAC ?' and deduction u/s 80TTB in sl no
under section 80TTB is 3(ii)of schedule VIA>50000
Rs. 50,000.
opting for new tax


89 A In Schedule VIA, Option No is selected for 'Are you opting for new tax
amount that can be regime u/s 115BAC ?' and In the schedule VI‐A value at
claimed for category 3(iii) is selected as "self with severe disability" and the
"Self with severe value at field 3(iii) is less or more than 125,000
disability" u/s 80U subject to GTI
should be equal to Rs.
1,25,000. It cannot be
either more or less.
opting for new tax
90 A In case of multiple If option No is selected for 'Are you opting for new tax
employer category if all regime u/s 115BAC ?' and In schedule salary, if all the
the employer category employer category is other than Pensioners then value
is other than mentioned at field "(c ) of schedule VIA cannot be
pensioners then more than 10% of value mentioned in the Field
deduction u/s reference Basic+DA of dropdowns of (ia) of salary of all
80CCD(1) cannot be the employer category)
claimed more than Note : Round off +2. (i.e, if the value in XML is more
10% of Salary. than upto 2/‐ of temporary calculated value, don’t
Deduction is available restrict the xml ).
opting for new tax
91 A Deduction u/s 80EEA in If option No is selected for 'Are you opting for new tax
respect of interest on regime u/s 115BAC ?' then In the schedule VIA value at
loan taken for certain (k) cannot be more than 1,50,000
house property cannot
be more than 150,000.
opting for new tax
92 A Deduction u/s 80EEA In the schedule VIA value at (k) is greater than zero and
cannot be claimed if value mentioned in (j) is greater than zero
deduction under
section 80EE is
claimed.


93 A Deduction u/s 80EEB in If option No is selected for 'Are you opting for new tax
respect of purchase of regime u/s 115BAC ?' then In the schedule VIA value at
electric vehicle cannot (l) cannot be more than 1,50,000
be more than 150,000.
opting for new tax
94 A Deduction u/s value at field "Deduction u/s 80CCD(2)" in sl no (e )of
80CCD(2) cannot be schedule VIA is more than zero and all employer
claimed by taxpayer category is selected as "Pensioners" in schedule Salary
who has selected all
employer category as
"Pensioners"
95 A Deduction u/s 80EEA Status is selected as "HUF" in schedule "Personal info"
HUF amount entered at field "80EEA"(k) in scheduleVIA is
greater than zero.
96 A Deduction u/s 80EEB Status is selected as "HUF" in schedule "Personal info"
HUF amount entered at field "80EEB"(l) in schedule VIA is
greater than zero.
97 A In Schedule VI‐A, Residential Status selected as "Non Resident" but
deduction u/s 80DD is Sl.No.(g): 80DD in Schedule VI‐A is greater than ZERO.
only allowed to Note :Check only for individual status
Resident or Resident
but not ordinary
resident assessee.
98 A In Schedule VI‐A, Residential Status selected as "Non Resident" but
deduction u/s 80DDB is Sl.No.(h): 80DDB in Schedule VI‐A is greater than ZERO.
only allowed to
Resident or Resident Note :Check only for individual status
but not ordinary
resident assessee.
99 A In Schedule VI‐A, Residential Status as "Non resident" but
deduction u/s 80U is Sl.No.3(iii): 80U in Schedule VI‐A is greater than ZERO.
only allowed to
Resident or Resident Note :Check only for individual status
but not ordinary
resident assessee.


10 A Deduction u/s Any of the nature of Employer is Central Government &
0 80CCD(2) cannot be In schedule VI‐A value mentioned at field sr no.1e is
claimed more than more than 14% of value mentioned in the field
14% of salary for (Basic+DA of drop down as per 1a of all the employers)
Central Government of Sch Salary
employee or more or
than 10% of salary in Value mentioned in the field Sr. no 1e of Sch VI‐A is
case of employer more than 10% of value mentioned in the field
category selected (Basic+DA of drop down as per 1a of all the employers)
other than and Nature of Employer is "other than central
"Pensioners" and goverment" & "Pensioner"
Central Government"

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 )
10 D In Schedule VIA, if the value at field (2v) of Part C ‐Deduction in
1 deduction u/s 80JJAA is Schedule VI‐A is greater than ZERO then Form 10DA has
claimed then Form not been filed
10DA is required to be
filed.
10 A In Schedule VI‐A, Residential Status as "Non resident" but Sl.No. 2(w):
2 80QQB is only allowed 80QQB in Schedule VI‐A is greater than ZERO.
to Resident or Resident
but not ordinary
resident assessee.
10 A In Schedule VI‐A, Status is selected "HUF" but
3 80QQB is only allowed Sl.No. 2(w): 80QQB in Schedule VI‐A is greater than
to Individual ZERO.
10 A In Schedule VI‐A, Residential Status as "Non resident" but
4 80RRB is only allowed Sl.No.2x : 80RRB in Schedule VI‐A is greater than ZERO.
to Resident or Resident
but not ordinary
resident
10 A In Schedule VI‐A, Status is selected "HUF" but
5 80RRB is only allowed Sl.No.2(x): 80RRB in Schedule VI‐A is greater than
to Individual. ZERO.
10 A In Schedule VIA, Value at field 'w+x' under Part C deduction is greater
6 deduction u/s 80RRB than sum of Schedule OS (Sl no 1e) plus Sch Profit and
plus 80QQB cannot be Loss (Sl No 15)
claimed more than the
sum of Sl.No. 15 of
Schedule P&L account
and Sl.No. 1e of
Schedule OS


10 A In Schedule VI A, total In Schedule VIA Sl no 4 is not equal to total of sl no 1,2
7 deductions shown & 3
should be equal to
total of individual
deductions claimed
10 A In schedule chapter VI‐ In Schedule VIA Sl no 1 is not equal to total of sl no a to
8 A, “Part B‐ Deduction o
in respect of certain
payments” should be
equal to individual
deductions claimed.
10 A In schedule chapter VI‐ In Schedule VIA Sl no 2 is not equal to total of sl no p
9 A, “Part C‐ Deduction tox
in respect of certain
incomes” should be
equal to individual
deductions claimed.
11 A In schedule chapter VI‐ In Schedule VIA Sl no 3 is not equal to total of sl no i to
0 A, “Part CA and D‐ iii
Deduction in respect of
certain incomes/other Note : Restrict to GTI if GTI is positive. If GTI is negative,
Deductions”, should be then restrict to zero.
equal to individual
deductions claimed.
11 D In Schedule VIA ‐ Part C Part BTI value at sl.no.12b is > 0 and
1 ‐ Deduction can be (Sl.no. 4 of Chapter VIA ‐ 80JJAA system cal deduction )
claimed only if the > 0 and
return is filed on or date of filing of return is beyond due date of filing of
before the due date return
specified u/s 139(1). (for upload rule purose, take 139(4) instead of checking
due date. For PFA_B purpose, define due date based on
flags selected in ITR and then trigger PFA_B if the ITR
filing date is after the due date defined.)
11 A In Schedule VI‐A, Sl.No. Value at sl no 2 of schedule VIA for 80JJAA is more than
2 2 deduction u/s 80JJAA sl no (iii)5 of schedule BFLA ‐ 36(i) of BP ‐ 36(ii) of BP ‐
cannot be claimed 36(iii) of BP
more than Sl.No. (iii)5
of schedule BFLA ‐ 36(i)
of BP ‐ 36(ii) of BP ‐
36(iii) of BP.
11 A In Schedule PTI, Col. 9 In schedule PTI Col. 9 is not equal to output of Col. 7‐8
3 should be equal to
output of Col 7‐8
11 A In Schedule PTI, Sl.No. In schedule PTI, Sl. No. iia Short Term should be equal
4 iia Short Term should to sum of ai+aii
be equal to sum of
ai+aii.


11 A In Schedule PTI, Sl. No. In schedule PTI, Sl. No. iib Long Term should be equal to
5 iia Long Term should sum of bi+bii
be equal to sum of
bi+bii
11 A In Schedule PTI, Sl. No. In schedule PTI, Sl. No. iii Other Sources should be
6 iii Other Sources equal to sum of a+b
of a+b
11 A In Schedule PTI, Sl. No. In schedule PTI, Sl. No. iv Income claimed to be exempt
7 iv Income claimed to should be equal to sum of a+b+c
be exempt should be
equal to sum of a+b+c
11 A In schedule FSI, column In schedule FSI, column e is not lower of column c or
8 e should be lower of column d
column c or column d
11 A Schedule FSI is not In Part A General, residential status is Non Resident and
9 applicable if residential details are filled in Schedule FSI
status is non resident
12 A In Schedule FSI, Total In Schedule FSI, Total should be equal to sum of Sl. No.
0 should be equal to sum (i+ii+iii+iv+v) for b,c,d,e column.
of Sl. No. (i+ii+iii+iv+v)
for b,c,d,e column.
12 A In schedule TR, field 2 In Schedule TR, sl no 2 is not equal to sum of col no 1d
1 "Total Tax relief if col no e is 90/90A
available in respect of
country where DTAA is
applicable (section
90/90A) (Part of total
of 1(d))" should match
with the sum of items
in 1(d), wherever the
corresponding 1(e)
field is selected as
Section 90/90A
12 A In schedule TR, Sl.No. 3 In Schedule TR, sl no 3 is not equal to sum of col no 1d
2 "Total Tax relief if col no e is 91
available in respect of
country where DTAA is
not applicable" should
be equal to total of
column (d) wherever
section 91 is selected
in column (e)
12 A In schedule TR, Sl.No. In schedule TR, sl no 2+3 is not equal to total of column
3 2+3 should be equal to 1d
total of column 1d
12 A Schedule TR is not In Part A General, residential status is Non Resident and
4 applicable if residential details are filled in Schedule TR
status is non resident


12 A In Schedule TR, Col C In Schedule TR, Col c Total taxes paid outside India
5 Total taxes paid should be equal to total of Col. c of Schedule FSI in
outside India should be respect of each country
equal to total of Col. C
of Schedule FSI in
respect of each
country
12 A In schedule TR field In Schedule TR, Col d Total tax relief available should be
6 "Total tax relief equal to total of Col. e of Schedule FSI in respect of
available( total of (e) of each country
Schedule FSI" in
respect of each
country" should match
with total of column
"Tax relief available in
India (e)= (c) or (d)
whichever is lower" in
schedule FSI for each
and every "Country
code"
12 A Total Income is greater when Total Income (Pt No. 14 in Part B TI) is greater
7 than 50,00,000 then than 50,00,000 and any/all ( Amount (cost related
Schedule AL is required fields )of the fields in Schedule AL is NULL.
to be filled Note:
There may be a case where the assessee who fills all
zero's in Schedule AL will be allowed to upload in the
existing validation. Since there may be a case where all
the assets & liabilities have been covered in Part A‐BS,
and the assessee may not have any value to disclose in
Schedule AL.
In such a case, he may fill all zero's in Sch AL.
12 A In Schedule TCS, “The If in "Schedule TCS" Sl.no 7 is more than TOTAL OF
8 Amount of TCS claimed Sl.no 5 & 6
this year” cannot be
more than “Tax
collected”.
12 A In Schedule IT, total of Total is not equal to sum of individual values
9 col 5 Tax Paid/Amount mentioned in column 5
of individual values
13 A In Schedule TCS, Total In schedule TCS ‐Total of column TCS claimed is not
0 TCS claimed should be equal to Sum of individual values of column
equal to sum of
individual values
13 A In Schedule TDS2 and In Schedule TDS (Other than salary), TDS (As per Form
1 TDS3, If TDS b/f is 26QC)/TCS, TDS b/f is greater than zero, then "Financial
claimed then year of Year in which deducted" cannot be Zero or null
tax deduction should


be provided.
13 A In Schedule TDS from In schedule TDS from salary, Total Tax Deducted is not

2 salary total of col equal to sum of values mentioned
'Total Tax deducted"
13 A In Schedule TDS2 In schedule TDS other than salary ‐Total TDS credit
3 (other than salary), claimed this year is not equal to sum of individual
total of 'TDS Credit values mentioned
claimed this year"
13 A In Schedule TDS3 (As In schedule TDS (As per Form 26QC) Total TDS credit
4 per Form 26QC), total claimed this year should be equal to sum of values
of ' 'TDS Credit mentioned
claimed this year
13 A As per Rule 37BA of In Schedule HP , Sum of
5 the Income Tax Rules, [ Sr.no {1a+(1j*10/7)} (of all the house properties ) (i
1962, read with .e., Annual let able value or rent received or receivable
Section 199 of the and Arrears/Unrealized rent received during the year
Income Tax Act, 1961, after factoring for the 30% deducted in the he return)
credit of tax deducted +
at source shall be given Sl.no. 2 only if value is positive (i.e., Pass thorugh
for the assessment Income) ] =
year for which such is EQUAL TO ZERO or Null
income is assessable. +
Thus please ensure In Schedule Salary Sl. No. 2 Total Gross Salary
that the schedules +
contain the details of In Schedule CG sum of {Total of all blocks of
the receipts and are Sl.no. A(1)(a)(i)} , A(2)(a),A(3)(a), A(4)(a)(only if
not left blank. positive),A(4)(b)(only if positive),A(5)(aia),
(category – A) A(5)(aii),A(6)(aia),A(6)(aii), A8 only if positive, {Total of
all blocks of Sl.no. B(1)(a)(i)}, B(2)(a),B(3)(a), B(4)(a),
Further, ensure that all Column
the receipts / income no 6 of schedule 112A, B6a (only if
on which credit is positive),B(7)(aia),B(7)(aii) of all 4 sections
claimed as per 26AS is , Column no 6 of schedule 115AD, B(9)(aia),B(9)(aii) ,
appearing in the B11 only if positive , sum of Sl.no 5 & 8 of Schedule
return. DPM & DOA
is EQUAL TO ZERO or Null
+
SR.NO 4D of Trading account+( positive values of
Sl.no.14 + Sr.no 62(i) + 63(i) +64(ii) +65(ia)
+65(iia)+66(i) ‐ in Sch BP ( Sl.no.3a


+sl.no.3b+sl.no.3c+sl.no5d) ,
+
Schedule OS‐ Sl.no 1a+ Sum of Positive values of
sl.no.1b +1c+1e+2a+2c+2d+5+8a+8d is EQUAL TO ZERO
or Null
+
Schedule EI‐ Sl.no 1+2i+3+4+5+6 is EQUAL TO ZERO or
Null
AND
Sum of "TDS claimed in own hands" from schedule
"TDS 1" IS MORE THAN 100 _excluding TDS claimed
when head of income dropdown is selected as 194N in
Sch TDS ‐1 OR sum of "TDS in claimed in own hand"
from schedule "TDS 2 IS
MORE THAN 100
13 A TAN mentioned in TAN of employer in Schedule TDS on Salary is not
6 Schedule TDS on salary matching with TAN of Employer in Details of salary
should match with TAN
of Employer as per
details of salary in
Schedule S
13 A In schedule TDS2 & If Col 6 & Col 7 of Schedule TDS2 (Other than salary)
7 TDS 3, Unclaimed TDS and Schedule TDS3(Other than salary) are filled in the
brought forward and same row. Note: If both the field are more than zero in
details of TDS of the same row, then it should block the xml.
current FY should be
provided in different
rows
13 A In schedule TDS3, TDS TDS Claimed in own hands in col. no. 9 10 is more than
8 claimed cannot be Gross Amount shown in Col. No. 12 of Schedule TDS as
more than Gross per Form 16C
income disclosed
13 A In schedule TDS2, TDS TDS Claimed in own hands in col. no.10 is more than
9 claimed cannot be Gross Amount shown in Col. No.12 of Schedule TDS
more than Gross other than Salary
income disclosed


14 A In Schedule TDS2, if If in schedule "TDS other than salary, TDS is claimed in
0 TDS is claimed then column 10 and 11 AND in Corresponding Income
Corresponding Income offered ‐ "Gross Amount (Col 12)"
offered ‐ "Gross OR "Head of Income(Col 13)"
Amount" and "Head of is not filled.
Income" is to be
mandatorily filled.
14 A In schedule TDS3, if If in schedule "TDS as per Form 16C/16D", TDS is
1 TDS is claimed then claimed in column 10 and 11 AND in Corresponding
Corresponding Income Income offered ‐ "Gross Amount (Col 12)"
offered ‐ "Gross OR "Head of Income(Col 13)"
Amount " and "Head of is not filled.
Income" is to be
mandatorily filled.
14 A In Schedule TDS2, TDS If in Schedule TDS(2) SI. No. 9&10 "TDS Claimed" is
2 Claimed shall not more than SI.No. 7&8 "TDS Deducted" in case of
exceed TDS deducted. current year TDS deduction
OR
If in Schedule TDS(3) SI.No 9&10 "TDS Claimed" is
more than SI.No 6 "TDS b/f" in case of brought forward
TDS claim.
14 A In Schedule TDS3, TDS If in Schedule TDSC(2) SI. No. 9&10 "TDS Claimed" is
3 Claimed shall not more than SI.No. 7&8 "TDS Deducted" in case of
exceed TDS deducted. current year TDS deduction
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.
14 A If assessee is "HUF", Assessee is "HUF" and amount in schedule TDS on
4 Schedule TDS1 is not salary is more than zero
applicable.
14 A If assessee is "HUF", Assessee is "HUF" and amount in schedule of salary is
5 Schedule Salary is not more than zero
applicable.
14 A In Schedule TDS2 & In Schedule TDS Other than Salary and TDS as per Form
6 TDS3, TDS credit 16C/16D, If TDS in Col 8/ Col 11 is more than 0 and Col
relating to other 3 is 0 or Null
person is selected then
PAN of other person
should be provided.
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.


14 A In Schedule TDS2 & In Schedule TDS Other than Salary and TDS as per Form
7 TDS3, TAN of the 16C/16D, if column 2 is 'O' TDS in Col. No.8 and / or 10
Deductor/ PAN of of Schedule TDS (2)/(3) is more than zero and value at
Tenant/ Buyer should field Col. No. 3 and 4 is filled in null.
be filled.
14 A In Schedule TDS from In Schedule TDS from salary, “Total tax deducted"
8 salary, “Total tax cannot be more than " Income chargeable under the
deducted" cannot be head Salary".
more than " Income
chargeable under the
head Salary".
14 A If tax computation has In Schedule “Salaries” SUM of row nos.(1a , 1b , 1c) of
9 been disclosed. GTI all employers is EQUAL TO ZERO or Null
(Gross Total Income) AND
should be disclosed In Schedule “House Property (HP)” SUM of( row no.
mandatorily, It cannot 1(a) + Arrears/unrealized rent i sl.no.1(j) of
be left as Nil or 0. properties) + sl.no.2 is EQUAL TO ZERO or Null
+
Schedule CG‐ SUM of row no. Total of all Sl.no.
A(1)(a)(i)} , A(2)(a),A(3)(a), A(4)(a) (only if
positive),A(4)(b)(only if
positive),A(5)(ai),A(5)(aii),A(6)(i)A(6)(ii), A8, {Total of all
Sl.no. B(1)(a)(i)}, B(2)(a),B(3)(i)(a),B(3)(a), B(4)(i)(a),
B(4)(ii), B7(i)a(ia), B7(i)a(aii), B7(ii)(a)(ia),
B7(ii)(aii),B7(iii)(a)(ia), B7(iii)(aii), ,B9a,B9d, B10a(ia),
B10(aii),
+
Schedule 112A‐Col. No 6 +Schedule 115AD col no. 6 is
equal to zero or null
+
In Schedule “Other Source” SUM of row no.
1(a),1(b),1(c),1(d),1(e),2(a),2(c),2(d) ,2(e) and 8(a) is
EQUAL TO ZERO or Null
AND
In Schedule “Exempt income” SUM of row no. 1,2,3(i),4
and 6 is EQUAL TO ZERO or Null
AND
sl.no.4D of schedule "Trading Account" + sl.no.14(xii) of
schedule Profit and Loss + 61 (i) + 62(i)+ 63(ii)+
64(i)(a)+64(ii)(a) +65(i) of Part A P&L‐(Sum of Sr.no.
3a+3b+3c+3d+5d of schedule BP) 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 10a, 10b, 10c, 10e)
Note : The field reference 10d "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.]
15 A In Schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 3v ‐"Total (3i + 3ii

0 amount at "Total + 3iii+3iv)" IS NOT EQUAL TO total of pt. (3i + 3ii +
Profits and Gains from 3iii+3iv)
Business or Profession"
of "Individual profits
and Gains from
Business and
Profession"
15 A In Schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 4a v ‐"Total Short
1 amount at "Total Short term " IS NOT EQUAL TO total of pt.
term Capital Gains" (4ai+4aii+4aiii+4aiv)
sum of "Individual
Short Term Capital
Gain amounts"
15 A In Schedule Part B‐TI, In schedule ‐Part BTI the value in pt. 4biv ‐"Total Long
2 amount at "Total Long term " in Part B TI IS NOT EQUAL TO total of pt.
term Capital Gains" (4bi+4bii+4biii)
sum of "Individual Long


Term Capital Gain
amounts".
15 A In Schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 4c ‐"Total Capital

3 amount at "Total gains" IS NOT EQUAL TO total of pt. (4av + 4biv)
Capital Gains" should
be equal to the sum of
"Short Term and Long
Term Capital Gains".
15 A In Schedule Part B‐TI, , In schedule ‐Part B TI the value in pt. 5d ‐"Total (5a + 5b
4 total Income from + 5c)" IS NOT EQUAL TO total of pt.(5a + 5b + 5c)
other sources should
"Individual incomes
from Other Sources
head"
15 A In schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 6 IS NOT EQUAL
5 the value in Sl.No. 6 TO total of pt.(1 + 2 + 3v + 4c+ 5d)
should be equal to
total of Sl.No. (1 + 2 +
3v + 4c+ 5d)
15 A In Schedule Part B‐TTI, If Total of pt10a (Advance Tax ) & 10d( Self‐Assessment
6 tax payments claimed Tax ) i.e. pt10a+pt10d is NOT EQUAL TO the amount
should be equal to the total field (5) in "pt. 17A‐Details of payments of
claims made in Advance Tax and Self‐Assessment Tax in "Schedule IT "
Schedule TDS/TCS/IT.
OR

If value in pt. 10b is NOT EQUAL TO sum of
Total value of col 5( Total tax deducted) in pt. 18B (TDS
from salary)
Total value of col 9 (Amount claimed in own hands) in
pt. 17C

OR

If value in pt. 10c is NOT EQUAL TO sum of
Total value of col 7 (Amount claimed in own hands) in
pt. 17D
15 A Schedule Salary is In Part B TI ,the value in Pt1 ‐"Salaries" is greater than

7 mandatory to be filled zero
if Income disclosed AND
under the head Salary this value is NOT EQUAL TO "Income chargeable under
in Part B TI. the Head ‘Salaries’ " field of Schedule Salary (Total field
Includes salary from all employers)(All the fields of
schedule salary are blank)


15 A Schedule HP is In Part B TI , the value in Pt2 ‐"Income from house
8 mandatory to be filled property" >0
under the head House this value is NOT EQUAL TO "pt.4" field of Schedule HP
Property in Part B TI. (Total field Includes income from all House properties)
15 A Schedule HP is In Part B TI ,the value in Pt 3(i) ‐"Profits and Gains of
9 mandatory to be filled Business & Profession" is greater than zero
under the head Profit this value is NOT EQUAL TO "A38 Net Profit or Loss
and gains from from Business or Profession" field of Schedule BP.
business other than
speculative business
and specified business
in Part B TI
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4ai ‐"Short term chargeable
0 Income disclosed in @15% >0
Short term chargeable AND
@15% should be equal this value is NOT EQUAL TO value in "Field 9ii of item E
to Sl.no. 9ii of Table E of Sch CG
in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4aii ‐"Short term chargeable
@30% should be equal this value is NOT EQUAL TO value in "Field 9iii of item
to Sl.no. 9iii of Table E E of Sch CG
in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4aiii ‐"Short term chargeable
2 Income disclosed in @applicable rate > 0
@ applicable rate this value is NOT EQUAL TO value in "Field 9iv of item
should be equal to E of Sch CG"
Sl.no. 9iv of Table E in
Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4aiv ‐"Short term chargeable
3 Income disclosed in as per DTAA @special rate > 0
as per DTAA should be this value is NOT EQUAL TO value in "Field 9v of item E
equal to Sl.no. 9v of of Sch CG"
Table E in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4bi ‐"Long term chargeable
Long term chargeable AND
@10% should be equal this value in is NOT EQUAL TO value in "Field 9vi of
to Sl.no. 9vi of Table E item E of Sch CG"
in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4bii ‐"Long term chargeable
@20% should be equal this value in is NOT EQUAL TO value in "Field 9vii of


to Sl.no. 9vii of Table E item E of Sch CG"
in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4biii ‐"Long term chargeable

6 Income disclosed in as per DTAA@special rate >0
as per DTAA should be this value in is NOT EQUAL TO value in "Field 9viii of
equal to Sl.no. 9viii of item E of Sch CG"
Table E in Schedule CG.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt5a ‐"Income from Other
7 Income from sources Sources" >0
other than from AND
owning Race Horses & this value is NOT EQUAL TO value in field "pt. 6" field of
Income chargeable at Schedule OS
special rate should be
equal to Sl.No. 6 of
Schedule OS.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt5b ‐"Income from Other
8 Income chargeable to Sources" >0
tax at special rate is AND
should be equal to this value is NOT EQUAL TO value in field "pt.2 " field
Sl.No. 2 of Schedule of Schedule OS
OS.
16 A In Schedule Part B‐TI, In Part B TI , the value in Pt5c ‐"Income from Other
9 Income from the Sources" >0
activity of owning and AND
maintaining race this value is NOT EQUAL TO value in field "pt. 8e" field
horses should be equal of Schedule OS
to Sl.No. 8e of
Schedule OS.
17 A In Schedule Part B‐TI, The value in pt. 7 (Losses of current year set off against
0 Losses of current year 6) of Part B TI is not equal to total of "2xvii" , "3xvii "
set off against income and "4xvii" of Schedule CYLA
from all the heads
"Total losses set off" at
Schedule CYLA.
17 A In Schedule Part B‐TI, The value in Pt 9‐ Brought forward losses set off against
1 Brought forward losses 8 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) of Part
set off against Balance B TI is not equal to value total value in field 2xvi, 3xvi
Income should be and 4xvi of Schedule BFLA
equal to "Total of
brought forward losses
set off" at Schedule
BFLA.


17 A In Schedule Part B‐TI, In part B ,TI ,the value of GTI(pt10) is not equal to pt. 8(
2 Gross Total Income Balance after set off current year losses )‐ pt. 9(Brought
should be equal to forward losses set off against 8 )
Sl.No. 8 ‐ 9
17 A If deduction u/s 10AA n Part B TI, value in Pt.13 ‐ "Deduction u/s 10AA" is not
3 is claimed in Part B‐TI equal to Sl. No. C of Schedule 10AA or 5(iii) of BFLA
then Schedule 10AA which ever is lower.
should be filled.
17 A In Schedule Part B‐TI, The value in pt. 18 Losses of current year to be carried
4 Losses of current year forward ) of Part B TI is not equal to total of xiv of
to be carried forward Schedule CFL.
"Total of Current year
losses" of Schedule
CFL.
17 A In Schedule Part B‐TI, In Part B TI, the value in field 14(Total Income) should
5 Total Income should be be value of pt. 6 ‐7‐9‐12c‐13
equal to the Gross "ROUNDING OFF as per Sec 288 DONE In Total Income
Total Income minus field"
Chapter VI‐A Note : Round off +5 and ‐5. (i.e, if the value in
deductions. XML/JSON is between +5 and ‐5 of temporary
Note : Round off +5 calculated value, don’t restrict the xml/JSON )
and ‐5 is allowed.
17 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 1d is not equal to the
6 Total Tax Payable on total of (1a + 1b + 1c)
Deemed Total Income
u/s 115JC should be
equal to (tax Payable
on Deemed Income +
Surcharge + Cess)
17 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 2d is not equal to the
7 Tax Payable on Total total of (2a + 2b ‐2c)
Income should be
equal to (Normal Tax +
Special Tax ‐ Rebate on
Agricultural Income).
17 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 2f is not equal to value
8 The amount at "Tax (2d ‐2e)
payable" should be
equal to the amount of
[Tax Payable on Total
Income ‐ Rebate u/s
87A]
17 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 2i is not equal to total of
9 The amount at "Gross (2f + 2giv +2h)
tax liability" should be
equal to the sum of
(Tax Payable,
Surcharge & Education


Cess)
18 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 4‐Credit under section
0 AMT Credit u/s 115JD 115JD of tax paid in earlier years is
claimed should be NOT EQUAL TO
equal to the amount of the value in pt. 5 in Sch AMTC
Credit at Schedule
AMTC.
18 A In Schedule Part B‐TTI, In Part B TTI, the value in field pt. 6b is not equal to
1 Relief claimed under value in pt. 2 of Schedule TR
section 90/90A should
be equal to "Amount
entered" in Schedule
TR
18 A In Schedule Part B‐TTI, In Part B TTI, the value in field pt. 6c is not equal to
2 Relief claimed under value in pt. 3 of Schedule TR
section 91 should be
equal to "Amount
entered" in Schedule
TR
18 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 6d is not equal to total of
3 "Total Tax Relief" (6a + 6b +6c)
of (Relief u/s 89, Relief
u/s 90/90A and Relief
u/s 91).
18 A In Schedule Part B‐TTI, In Part B TTI , the value in pt. 8e is not equal to total of

4 Total Interest & fee (8a + 8b + 8c+8d) .
Payable should be
equal to "Interest &
fee u/s 234A + 234B +
234C+234F"
18 A In Schedule Part B‐TTI, In Part B TTI, the value in pt. 9 is not equal to the total
5 Aggregate liability of (7 + 8e)
should be equal to
"Net tax liability" +
"Total Interest & fee
Payable"
18 A In Schedule Part B‐TTI, In Part B TTI, the value in point 10e is not equal to
6 Total Taxes Paid should (10a+10b+10c+10d).
"Advance Tax, TDS, TCS
& Self‐Assessment Tax"


18 A IFSC under “Bank IFSC provided under "BANK ACCOUNT" at Sl.No.13 of
7 Details” should match Part B‐TTI is not matching with the RBI database.
with the RBI database
18 A In Schedule Part B‐TI, Income claimed at Sl.No.3(iv) in Part B TI is not equal to
8 Income chargeable to the sum of Sl.No.3e & 3f Schedule BP.
tax at special rates(3e
& 3f of Schedule BP)
should be equal to
income disclosed in
Schedule BP.
18 A In Schedule Part B‐TTI, Residential Status selected as "Non Resident" but
9 Sl.No.2e Rebate u/s Sl.No.2(e ): 87A in Part B ‐ TTI is greater than ZERO.
87A is only allowed to
Resident or Resident
but not ordinary
resident
19 A In Schedule Part B‐TTI, Status selected as "HUF" but
0 Sl.No.2e Rebate u/s. Sl.No.2(e ): 87A in Part B ‐ TTI is greater than ZERO.
87A is only allowed to
Individual.
19 A Rebate u/s 87A cannot In Part B TI: SL No. 14: Total Income is more than 5 Lakh
1 be claimed by but
Individual Resident or Sl.No.2(e ): 87A in Part B ‐ TTI is greater than ZERO.
Non Ordinarily
Resident Individual Note: The rule is applicable where the assessee is
having Total income 'Resident or Resident but not Ordinarily Resident
more than Rs 5 lakhs. 'under Residential Status in India (for Individual)
19 A In Schedule Part B‐TI, If In Part B TI, value in Pt.12a ‐ Part B , CA and D of
2 deductions is claimed Chapter VI‐A is greater than zero
at Sl.No. 12(a) then AND
Part‐B, CA and D of In "Sch VI A ", the field Total deduction under chapter
Chapter VI‐A should be VI‐A Part B + PART CA and D System Calculated value
filled is" "Zero" or "NULL".
19 A In Schedule Part B‐TI, If In Part B TI, value in Pt.12b ‐ PART C of Chapter VI‐A is
3 deductions is claimed greater than zero
at Sl.No. 12(b) then AND
Part‐C of Chapter VI‐A In "Sch VI A ", the field Total deduction under chapter
should be filled VI‐A Part C System Calculated value is" "Zero" or
"NULL".
19 A In Schedule Part B‐TTI, If in Schedule Part‐B TTI, Sl.no 12 is not equal to the
4 Refund claimed should sum of Sl.no 10e‐ 9 (only if the difference is positive)
match with the Note : Round off +5 and ‐5. (i.e, if the value in XML is
difference of “Total between +5 and ‐5 of temporary calculated value, don’t
Taxes Paid” and “Total restrict the xml )
Tax and Interest & fee
payable”.


19 A In Schedule Part B‐TTI, If in Schedule Part‐B TTI, Sl.no 11 is not equal to the
5 Tax payable Amount is sum of Sl.no 9‐ 10e (only if the difference is positive)
not matching with the
difference of “Total Tax Note : Round off +5 and ‐5. (i.e, if the value in XML is
and Interest & fee between +5 and ‐5 of temporary calculated value, don’t
payable” and “Total restrict the xml )
Taxes Paid”.
19 A In Schedule Part B‐TI, If value at field 16 of part B TI is not equal to amount
6 Net agricultural income mentioned in sl no 2 3 of EI
for rate purpose Note : This rule will be applicable only if value at 2(v) >
should be equal to the 5000.
value entered at Sl.No.
2 of Schedule EI
19 A In Schedule Part B‐TI, In Schedule B TI, Sl no 11 in not equal to total of
7 Income chargeable to column (i) of schedule SI
tax at special rate
under section 111A,
112, 112A etc. included
in Sl.No. 10 should be
consistent with the
total of special
incomes of Schedule SI
19 A In Schedule Part B‐TI, In schedule B TI, sl no 12a is not equal to sl no 1+3 of
8 Deduction under schedule VI‐A
chapter VI‐A, Part‐B, Note : Restrict to value of (10‐11) in part BTI
CA and D at Sl.No.
12(a) should be equal
to 1+3 of Schedule VI‐A
19 A In Schedule Part B‐TI, In schedule B TI, sl no 12b is not equal to sl no 2 of
9 deduction under schedule VI‐A
chapter VI‐A Part‐C at
Sl.No. 12(b) should be
schedule VI‐A
20 A In "Schedule Part B‐TI" Sl no 12c should be equal to sum of sl 12a+12b
0 '12(c)' Total should be Note : If 12c > value at (10‐11), then 12 should be equal
equal to the value to 10‐11. This will be applicable only if (10‐11) > 0
entered in (12a + 12b)
20 A In Schedule Part B‐TI, The value in pt 8 of Part BTI is not equal to pt. 6‐7
1 Balance after set off Note : If 6‐7 is negative, restrict to zero.
current year losses
output of Total Head
wise Income less
Losses of current year
to be set off


20 A In Schedule Part B‐TI, The value in pt 19 of Part BTI is not equal to pt.3 of
2 Deemed income under Schedule AMT Note: pt.3 >0 then this rule is applicable.
section 115JC should
be equal to Sl.no.3 of
Schedule AMT
20 A In Schedule Part B‐TI, sl no 17 of schedule B TI is not equal to sl no 14‐15+16
3 Sl.No. 17 Aggregate Note:
Income should be
equal to Sl.No. 14‐ If 115BAC is selected as yes
15+16 maximum amount not chargeable to tax = 250000,
otherwise as below

status : indivudual
Dob on or after : 01.04.1961, resident status : Resident
/ NOR
maximum amount not chargeable to tax = 250000

Staus : Individual
DOB after 01.04.1941 and Dob on or before
01.04.1961, resident staus : resident/NOR

Staus : Individual
DOB on or before 01.04.1941, resident staus :
resident/NOR

Status : HUF
Residential status : Any
DOB : no check required

Resident Status : NRI (DOB check and Resiednt check
not required)

maximum amount not chargeable to tax = 14‐15.
20 A In Schedule Part B‐TTI, If Sl.no. 3 is not equal to Sl.no1d or 2i whichever is
4 Gross tax payable higher
(higher of 1d and 2i)
should be higher of
Sl.No. 1d or 2i
20 A In Schedule Part B‐TTI, Sl.no. 5 is not equal to sum of SL.no 3a ‐4
5 Tax payable after Note: This rule is applicable if Sl No. 3 is higher than 4
credit u/s 115JD (3‐4)
of Sl.No. 3 ‐ 4
20 A In Schedule Part B‐TTI, Sl.no. 7 is not equal to Sl.no. 5‐6d
6 Net tax liability should Note: This rule is applicable if 5 is greater than 6d


be equal to Sl.No. 5 ‐
6d
20 A In Schedule Part B‐TI, In Part B‐TI, sl.no.4(a)(i) STCG 15% is MORE THAN ZERO

7 Income chargeable to AND
tax at special rate has in sch. CG, all relevant income
been shown, details of A(3)(ie),A(3)(iie),A(4)(a),A(8)(a) (15% only) fields are
the same should be zero/null
provided in the OR
applicable schedules In Part B‐TI, sl.no.4(a)(ii) STCG 30% is MORE THAN ZERO
,viz., Schedule Capital AND
Gain /Schedule Other in sch. CG, all relevant income A(5)(e),A(8)(b)(30% only)
sources and Schedule fields are zero/null
SI. OR
In Part B‐TI, sl.no.4(b)(i) LTCG 10% is MORE THAN ZERO
AND
in sch. CG, all relevant income
sl.no.B4(i)(e),B(4)(ii)(e),B(5)(c),B(7)(i)(e),B(7)(ii)(e),B(7)(i
ii)(e),B(8)(c),B(9)(c),B(12)(a)(10% only) fields are
zero/null
OR
In Part B‐TI, sl.no.4(b)(ii) LTCG 20% is MORE THAN ZERO
AND
in sch. CG, all relevant income
sl.no.B(1)(e),B(2)(e),B(3)(e),B(6)(c),B(9)(f),B(10)(e),B(11)
,B(12)(b)(20% only) fields are zero/null
OR
In Part B‐TI, sl.no.4(a)(iv) STCG chargeable at special
rates in India as DTAA is more than Zero
AND
in sch. CG, all fields of Sr.no A9(columns 2) & A9b all
fields are zero/null
OR
In Part B‐TI, sl.no.4(b)(iii) LTCG chargeable at special
rates in India as DTAA is more than Zero
AND
in sch. CG, all fields of Sr.no B 1310(columns 2) & B13
10b all fields are zero/null
OR
In Part B‐TI, OS special income sl.no.5b is MORE THAN
ZERO
AND
in sch. OS, all relevant income sl.no.2(OS special
incomes only) and DTAA‐OS fields are zero/null.
AND
In schedule SI, total of column i is less than to SUM of
(STCG 30%, STCG 15%, LTCG 10%,LTCG 20% , CG DTAA
Income & OS special income in schedule BTI) (Ignore
+/‐ 100)


(Defective rule should be triggered only when assessee
has filled only Specific fields as mentioned in above
condition in Schedule BTI and no other schedule is filled
i.e Schedule SI, CG & OS.)
20 D If assessee claiming In Part B‐TTI, sl.no.6b and 6c is MORE THAN ZERO

8 relief u/s 90 & 91 then AND Form 67 has not been filed
it is mandatory to file
Form 67 within the due
date allowed u/s
139(1)
20 A In Schedule Part B‐TI, In B‐TI , sl no. 7 is not equal to total of 2xvii+3xvii+4xvii
9 claim of set off of of schedule CYLA
current year loss
shown should be
consistent with the loss
computed in the
schedules of the
corresponding heads of
Income OR the priority
of set off of the current
year loss is not
consistent with the
provisions of the Act in
Schedule CYLA


21 B In Schedule Part B‐TI, In Part B‐TI sr. no 18 is greater then zero and section
0 Taxpayer cannot carry selected is 139(4) (but the return is being filed after the
forward current year due date of filing the return )
loss except HP loss and Note : This rule will be applicable if Sl.No. 18 is more
Specified business loss than 4xiii of CFL.
if return is filed after
the due date allowed
u/s 139(1)
21 A In Schedule Part B‐TI, In Part B TI ,the value in Pt 3(ii) ‐"Profits and gains from
1 Sl.No. 3(ii) Income speculative business" is greater than zero
disclosed under Profit AND
and gains from this value is NOT EQUAL TO "Pt. 3ii Income from
speculative business Speculative Business" field in Table E of Schedule BP.
should be equal to
amount mentioned in
Schedule BP
21 A In Schedule Part B‐TI, In Part B TI ,the value in Pt 3(iii) ‐"Profits and gains
2 Sl.No. 3(ii) Income from specified business" is greater than zero
disclosed under Profit AND
and gains from this value is NOT EQUAL TO "Pt. 3iii Income from
specified business Specified Business" field in Table E of Schedule BP.
should be equal to
amount mentioned in
Schedule BP
21 A Profit before Tax as per In Such BP Pt A1 "Profit before Tax as per Profit & Loss
3 Profit & Loss a/c in A/c" should be equal to sum of (item 53, 61(ii), 62(ii),
Schedule BP should be 63(iii), 64(iii) and 65(iv) of P&L )
equal to the "[Profit
before Tax] plus [Net
Profit (No Accounts
Case)] plus
[presumptive income]
as per P&L A/c."
21 A Business & Profession If 3i of Schedule CYLA is more than Zero,
4 loss claimed at Sl.No. 3i AND
in Schedule CYLA Value in 3i of Schedule CYLA is not equal to (Pt. 2v
should be equal to the ofTable E of Schedule BP)].
amount at Sl.No. 2v of
Table E in Schedule BP.
21 A Current year Value in 6xiv of Schedule CFL is not equal to B43
5 Speculative loss in CFL multiplied by (‐1) of Schedule BP.
should be equal to
Sl.No. B43 of Schedule Note: This rule is applicable only when return is filed
BP u/s. 139(1)
21 A Current year Specified Value in 7xiv of Schedule CFL is not equal to C49
6 loss in CFL should be multiplied by (‐1) of Schedule BP.
equal to Sl.No. C49 of
Schedule BP Note: This rule is applicable only when return is filed
u/s. 139(1)


21 A Depreciation allowable Schedule BP‐ The value in pt. 12(i) "Depreciation
7 under section 32(1)(ii) allowable under section 32(1)(ii) and 32(1)(iia)" is not
and 32(1)(iia) in equal to value in item 6 of Schedule‐DEP
Schedule BP should be
Schedule DEP
21 B Income from 'Profits If value at "field (Ic) Total Propritor's fund in sources of
8 and Gains from funds of Balance sheet"/& " field (50)Profit before
Business or Profession” interest, depreciation and taxes of Part A‐ P&L" is equal
is greater than Rs. 2.50 to zero And
lakh then Balance “Income chargeable under the head 'Profits and Gains
sheet should be filled. from Business or Profession” at S.No D in Schedule BP
is greater than 2.5 lakh

Note: If user selects "00001" from the drop down
provided at the field "Nature of Business codes" the
this rule will not be applicable.
21 A Amount mentioned at Sl no 25 of schedule BP is less than sum of sl no 3a+4d

9 field Sl.No. 3s + 4d of of Part A OI
Schedule Part A‐OI
should match with
Sl.No. 25 of schedule
BP
22 A Amount reduced in In Schedule BP, Income reduced from Row no A3b and
0 Sl.No. A3b in schedule claimed to be offered under schedule HP, but receipts
BP cannot be more shown in schedule HP "Income under the head house
than the income property" is less than amount reduced from schedule
offered in schedule HP BP A3b
22 A Amount reduced in In schedule BP SL no A3c is more than SUM of row no.
1 Sl.No. A3c in schedule [A(1)(a)(i) of all blocks, A(2)(a), A(3)(ia), A(3)(iia),A4a,
BP cannot be more A4b, A(5)(a)(iii),A(6)(a)(iii),A8,
than the income B(1)(a)(i),B(2)(a),B(3)(a),B(4)(ia), B(4)(iia),B6a,
offered in schedule CG B(7)(ia)(iii), B(7)(iia)(iii)
,B(7)(iiia)(iii),B(7)(iva)(iii),B9(a)(i)(a), B9(a)(ii),
B10(a)(iii), B12 in Capital Gain Schedule, Column 6 of
Schedule 112A, Column 6 of Schedule 115AD and Sr.no
5 & 8 in Schedule DPM and Sr.no. 5 & 8 in Schedule
DOA + Sr.no 6 of Schedule DCG
22 A Amount reduced in In Schedule BP, Row no A3d “Income/receipt credited
2 Sl.No. A3d in schedule to profit and loss account considered under other
BP cannot be more heads of income” – Other Source value is more than
than the income the SUM of 1a + 1b (ignore 1biv if 1biv is negative) + 1c
offered in schedule OS +1d+1e & 2a+2b+2c+2d+2e+8a in Other source
Schedule',


22 A Amount reduced in In Schedule BP, Row no A5 value is more than the SUM
3 Sl.No. A5 in schedule of row no. 1,2(i),3,4, and 5 in Exempt income Schedule
BP cannot be more
than the income
offered in schedule EI
22 A In Schedule BP, A6 The value at field A(6) of schedule BP should be equal
4 should be equal to sum to sum of si No. (1‐ 2a‐ 2b ‐ 3a ‐3b ‐3c ‐3d‐3e‐3f‐ 4a ‐4b
of Sl.No. (1‐ 2a‐ 2b ‐ 3a ‐ 5d)
‐3b ‐3c ‐3d‐3e‐3f‐ 4a ‐
4b‐ 5d)
22 A In schedule BP, The In schedule BP, Sl.No.A.9 Total 7a + 7b + 7c + 7d + 7e
5 value at field A9 should +7f+ 8a+8b). and the sum of amount entered in
be equal to Sl.No. 7a + Sl.No(7a + 7b + 7c + 7d + 7e +7f+ 8a+8b) are
7b + 7c + 7d + 7e +7f+ inconsistent
8a+8b
22 A In schedule BP, The The value at field (A10) of schedule BP should be equal
6 value at field (A10) to sum of si No. (6+9).
should be equal to
Sl.No. (6+9).
22 A In schedule BP, Sl.No. Sl no A12iii should be equal to sum of Sl no A(12i+12ii)
7 A12iii should be equal
to Sl.No. A(12i+12ii)
22 A In schedule BP, The The value at field (A13) of schedule BP should be equal
8 value at field (A13) to sum of si No. (10 +11 – 12iii).
should be equal to
Sl.No. (10 +11 – 12iii).
22 A In schedule BP, The In schedule BP, Sl.No.A.26. Total (14 + 15 + 16 + 17 + 18
9 value at field (A26) + 19 + 20 + 21+22 +23+24+25)and the sum of amount
should be equal to entered in Sl.No.A.(14 + 15 + 16 + 17 + 18 + 19 + 20 +
Sl.No. A(14 + 15 + 16 + 21+22 +23+24+25) are inconsistent
17 + 18 + 19 + 20 +
21+22 +23+24+25).
23 A In Schedule OI, Sl.No. In Schedule OI, Sl.No. 13 is not equal to 13i + 13ii.
0 13 should be equal to
13i + 13ii.
23 A In Schedule BP, The The value at field (A34) of schedule BP should be equal
1 value at field (A34) of to sum of si No. A(27+28+29+30+31+32+33)
schedule BP should be
equal to Sl.No.
A(27+28+29+30+31+32
+33)
2 value at field (A14) to the value at SI.No. 6s of schedule OI.
value at SI.No. 6s of
schedule OI.


23 A In Schedule BP, In Schedule BP, Sl.No.15. Amounts debited to the profit
3 Sl.No.15 should be and loss account, to the extent disallowable under
equal to Sl.No. 7j of section 37(7j of Part‐OI) and the sum of amount shown
Schedule OI. in Sl.No.7.j. Total amount disallowable under section 37
(total of 7a to 7i) in schedule OI. are inconsistent.

4 value at field (A16) to the value at SI.No. 8Aj of schedule OI.
value at SI.No. 8Aj of
schedule Part A OI.
5 value at field (A17) of to the value at SI.No. 9F of schedule Part A‐ OI.
value at SI.No. 9F of
schedule Part A‐ OI.
23 A In Schedule BP, In Schedule BP, Sl.No.18. Any Amounts debited to the
6 Sl.No.18 "Any Amounts profit and loss account, to the extent disallowable
debited to the profit under section 43B and the sum of amount shown in
and loss account, to Sl.No.11.h.Total amount disallowable under section
the extent disallowable 43B(total of 11a to 11g). Are inconsistent
under section 43B"
should be equal to
Sl.No.11 of Schedule
Part A‐OI
7 value at field (A20) to the value at sl. no. 14 of schedule OI
value at Sl.No. 14 of
schedule OI
23 A In Schedule BP, Sl.No. Values at field 33AB and 33ABA at schedule OI at
8 21 Section 33AB and sl.no.13 should match with respective values in
33ABA should be equal Schedule BP at sl.no.21
to respective value at
Sl.No. 13 of Schedule
Part A‐OI
23 A In Schedule BP, Sl. No. The value at field (A25) of schedule BP should be equal
9 A25 Increase in profit to sum total of Column 3a + 4d of Part A‐ OI .
or decrease in loss on
account of ICDS
adjustments and
deviation in method of
valuation of stock
total of Column 3a + 4d
of Schedule Part A‐ OI


24 A In Schedule BP, Sl.No. In Schedule BP, Sr.no 29. "Amount of deduction under
0 29. "Amount of section 35 or 35CCC or 35CCD or 35ABA or 35ABB or
deduction under 35CCA or 35D or 35DD or 35DDA or 35E in excess of
section 35 or 35CCC or the amount debited to P & L a/c" and the amount
35CCD or 35ABA or shown in "Schedule ESR" Sl.No.x4 "column (4)=(3)‐(2)"
35ABB or 35CCA or Are inconsistent
35D or 35DD or 35DDA
or 35E in excess of the
amount debited to P &
L a/c" should be equal
to Sl.No. X(4)of
Schedule ESR
24 A In Schedule BP, Sl.No. In Schedule BP, Sl.No.A30 "Any amount disallowed
1 A30 "Any amount under section 40 in any preceding previous year but
disallowed under allowable during the previous year(8B of Part A‐OI)"
section 40 in any and amount shown in Sl.No.8B of Such Part‐B OI "Any
preceding previous amount disallowable under section 40 in any preceding
year but allowable previous year but allowable during the previous year"
during the previous are inconsistent
year(8B of Part A‐OI)"
should be equal to
Sl.No. 8B of Schedule
Part‐A OI
24 A In Schedule BP, In Schedule BP, Sl.No.31 "Any amount disallowed under
2 Sl.No.31 "Any amount section 43B in any preceding year but allowable during
disallowed under the previous year(10h of Part A‐OI)" and the sum of
section 43B in any amount shown in Sl.No.10h "Total amount allowable
preceding year but under section 43B(total of 10a to 10g)" are inconsistent
allowable during the
previous year(10h of
Part A‐OI)" should be
equal to Sl.No. 10h of
Schedule Part A‐OI
24 A In Schedule BP, Sl. No. In Schedule BP, Sl. No. A33 Decrease in profit or
3 A33 "Decrease in profit increase in loss on account of ICDS adjustments and
or increase in loss on deviation in method of valuation of stock and sum
account of ICDS total of Column 3b + 4e of Part A‐ OI are inconsistent
adjustments and
deviation in method of
valuation of stock"
should be equal to
Column 3b + 4e of
Schedule Part A‐ OI
24 A In schedule BP, Sl.No. In schedule BP, Sl.No.A.35. Income and the sum of
4 A35 "Income" should amount entered in Sl.No.A.(13+26‐34) are inconsistent
be equal to Sl.No.
A(13+26‐34)


24 A In schedule BP, Sl.No. In schedule BP, Sl.No.A.36viii and the sum of individual
5 A36viii should be amounts entered in Sl.No.A.36i to 36vii. are
equal to sum of inconsistent
individual amounts
entered in Sl.No. A36i
to 36vii.
24 A In schedule BP, Sl.No. In schedule BP, Sl.No.A.37 "Net profit or loss from
6 A37 "Net profit or loss business or profession other than speculative and
from business or specified business and the sum of amount entered in
profession other than "A.35 + A.36viii" are inconsistent
speculative and
specified business"
should be equal to
Sl.No. A35 + A36viii
24 A In Schedule BP, Sl.No. In schedule BP Sr no 38 Net Profit or loss from business
7 A38 should be equal to or profession other than speculative business and
Sl.No. A(38a+ 38b + specified
38c + 38d + 38e + 38f) business after applying rule 7A, 7B or 8, if applicable
should be equal to sum of 38a+ 38b + 38c + 38d + 38e +
38f)
24 A In Schedule BP, The In schedule BP, Sl.No.43 "Income from speculative
8 value at field (B43) business(if loss,take the figure to 6xi of Schedule CFL)"
should be equal to is inconsistent with the value Sl.No. B.40+B41‐B42
Sl.No. B40+B41‐B42
24 A In schedule BP, Sl.No. In schedule BP, Sl.No C47 "Profit or loss from specified
9 C47 "Profit or loss from business" and the sum of amount entered in Sl.No
specified business" C44+C45‐C46 are inconsistent
should be equal to
Sl.No. C44+C45‐C46.
25 A In Schedule BP, Income In schedule BP, Sl.No C49 "Income from Specified
0 from Specified Business" and the sum of amount entered in Sl.No C47‐
Business at Sl.No. C49 C48 are inconsistent
should be equal to
"Profit or loss from
specified business"
minus "Deductions in
accordance with
section 35AD(1)"
25 A In schedule BP, Sl.No. In schedule BP, Sl.No.D. "Income chargeable under the
1 D Income chargeable head 'Profits and gains from Business or Profession'
under the head 'Profits and the sum of amount entered in Sl.No (A38 + B43 +
and gains from C49) are inconsistent
Business or Profession'
should be equal to Note: This rule shall be applicable only when individual
Sl.No. (A38 + B43 + values of A38+B43+C49 are equal to or more than
C49) ZERO.
25 A In Schedule BP, Sl.No. In schedule BP, the values at "Sr no 4(a)" and values at
2 4a should be equal to "Sr.no A (36(i) to 36vii) are inconsistent.
Sl.No. 36(i) to 36(vii)


25 A In Schedule BP, Sl.No. In Schedule BP, Sl. no 11 Depreciation and amortization
3 11 Depreciation and debited to profit and loss account is inconsistent with
amortization debited the amount of depreciation shown in Schedule
to profit and loss P&L(1Evi of Manufacturing account+ (52)of PART‐A‐
account should be P&L),
equal to Sl.No. 1Evi of
Manufacturing
account+ Sl.No. 52 of
PART‐A‐P&L
25 A In Schedule BP, Sl.No. In Schedule BP, A39, Balance of income deemed to be
4 A39 "Balance of from agriculture, after applying Rule 7, 7A, 7B(1),
income deemed to be 7B(1A) and Rule 8 for the purpose of aggregation of
from agriculture, after income as per Finance Act should be equal to 4b‐
applying Rule 7, 7A, (38a+38b+38c+38d+38e)].
7B(1), 7B(1A) and Rule
8 for the purpose of Note: This Rule will be applicable only if the result of
aggregation of income [4b‐(38a+38b+38c+38d+38e)] is positive.
as per Finance Act" If result is negative, then 39 should be equal to "0".
should be equal to [4b‐
(38a+38b+38c+38d+38
e)]
25 A In Schedule BP, Sl.No. Sl no A5d should be equal to A(5a+5b+5cn)
5 5d should be equal to
Sl.No. 5a+5b+5ciii
25 A In Schedule BP, Sl.No. Sl no E column 3 should be equal to column 1‐column 2
6 E(3) "Business income
remaining after set off"
should be equal to
Income of current year
minus Business loss set
off
25 A In Schedule BP, Sl.No. Sl no Eiv should be equal to sum of Sl no Eii+Eiii
7 Eiv "Total loss set off"
of Income from
speculative business
and Income from
specified business set
off
25 A In Schedule BP, Sl.No. Sl no Ev should be equal to sl no Ei‐Eiv for business loss
8 Ev "Loss remaining set off column
after set off" should be
equal to "Loss to be set
off" minus "Total loss
set off"
25 A In schedule BP, Sl.No. In Such BP Pt 8b "Expenses debited to profit and loss
9 8b should be equal to account which relate to exempt income and
Sl.No. 16 of schedule disallowed u/s 14A " should be equal to 16 of Part A‐OI
Part A‐OI


26 A In Schedule BP, (i) The value in pt. 12(ii) of Schedule BP "Depreciation
0 “Depreciation allowable under section 32(1)(i) " is greater than zero
allowable under and nature of business code is not 05001 or 06008
section 32(1)(i)” can be
claimed only if
assessee is carrying on
power sector business
(05001 or 06008)
26 A In Schedule BP, If If sl no C49 is not equal to zero and sl no C50 is null
1 income/ loss from
specified business is
entered then nature of
specified business
should be mentioned
26 A In schedule BP, Sl.No. In Such BP sl no B40 is not equal to Pt 2a "Net profit or
2 B40 "Net profit or loss loss from speculative business"
from speculative
business as per profit
or loss account "
should be equal to
Sl.No. 2a "Net profit or
loss from speculative
business included in
Profit before tax as per
profit and loss account
"
26 A In Schedule BP, The In Schedule BP, SUM of Row no. (A3a, A3b, A3c,A3d,
3 Income/receipts A3e, A3f and A5d is more than zero )
reduced at Sl.No.3 And the sum is more than 4D of Part A trading
and/or Sl.No.5 should account+ Positive values at individual fields in sl.no.
not be higher than the 14+61(i)+62(i)+63(ii)+64(ia)+64(iia)+65(i) of Part A P&L”
Income/receipts that
have been credited to
the P and L A/c
26 A In Sch BP, Sl.No.23 Sl no 23 of schedule BP is less than sum of sl no
4 should be minimum of 5(a+b+c+d) of Part A OI
sum of amounts
entered at Sl.No.5a to
5d of Schedule Part A‐
OI
26 A Amount reduced in In Schedule BP, Row no A3a is more than the sl no 2 of
5 Sl.No. A3a in schedule Schedule Salary
BP cannot be more
than the income
offered in schedule
Salary


26 A In Schedule BP, If Sum IF total value of "S.No 36(i) (Sec 44AD) + S.No 36(ii) (Sec
6 of amount entered in 44ADA) + S.No 36(iii) (Sec 44AE)" in Schedule BP is
"S.No 36(i) (Sec 44AD) greater than "ZERO"
+ S.No 36(ii) (Sec AND
44ADA) + S.No 36(iii) S.No. 4 “Sources of funds” in Balance Sheet is ZERO
(Sec 44AE)" is greater AND
than "0" then S.No. 6 “In a case where regular books of account of
Balance sheet business or profession are not maintained ‐(furnish the
particulars for either following information as on 31st day of March, 2020, in
"Regular books of respect of business or profession)” in Balance sheet
accounts" or any field is NULL
particulars for "No
accounts case" is
mandatory
26 A Total value of "S.No. If total value of "S.No 36(i) (Sec 44AD) + S.No 36(ii) (Sec
7 4D of Part A Trading 44ADA)" in Schedule BP is greater than sum of
account + Gross "S.No 4D of trading A/c+ Gross receipts at sl.no.61(i)
receipts at Sl.No. 61(i) +62(i) +64(i) +64(ii)"
+62(i) +64(i) +64(ii) of
Schedule P&L" should
be greater than or
Equal to Sum of
amount entered in
"Sl.No 36(i) (Sec 44AD)
+ S.No 36(iii) (Sec
44AE)" of Schedule BP


26 A The provisions of 44AD Sl.No 36 (i) of Sch.BP–“Profits and gains of business or
8 is not applicable for profession deemed to be under section 44AD” > 0
General commission AND
agents and persons If 44AD Table in sl.no.61 of P&L is filled
carrying on professions AND
as referred in section Nature of Business in sl.no.61
44AA(1) is filled only with following codes:
09005 ‐ General Commission Agents
16001, 16002, 16003,
16004,16005,16008,16018,18001,18002,18003,18004,
18005,18010,18011,18012,18013,18014,20010,20012,
14001,14002,
14003,14004,14005,14006,14008,16007,18015,18016,
20011,18017
OR

Sl.No 36 (i) of Sch.BP–“Profits and gains of business or
profession deemed to be under section 44AD” > 0
AND
If 44AD Table in sl.no.61 of P&L is not filled
AND
In Schedule NOB ‐ Nature of Business
is filled only with following codes:
09005 ‐ General Commission Agents
16001, 16002, 16003,
16004,16005,16008,16018,18001,18002,18003,18004,
18005,18010,18011,18012,18013,18014,20010,20012,
14001,14002,
14003,14004,14005,14006,14008,16007,18015,18016,
20011,18017
26 A In Schedule Part A‐OI, If sl no 3a of Part A OI is not equal to column 11a(iii) of
9 Sl.No. 3a "Increase in schedule ICDS
the profit or decrease
in loss because of
deviation, if any, as per
Income Computation
Disclosure Standards
notified under section
145(2)" should be
equal to the amount
mentioned in the field
"Total effect of ICDS
adjustments on profit
(I+II+III+IV+V+VI+VII+VI
II+IX+X) (if positive)"


27 A In Schedule Part A‐OI, If sl no 3b of Part A OI is not equal to column 11b(iii) of
0 Sl.No. 3b "Decrease in schedule ICDS
the profit or increase in
loss because of
deviation, if any, as
per Income
Computation
Disclosure Standards
notified under section
145(2)" should be
equal to the amount
mentioned in the field
"Total effect of ICDS
adjustments on profit
II+IX+X) (if negative)"
27 A In Schedule Part A‐OI, Sl no 5f Total of amounts not credited to profit and
1 Sl.No. 5f "Total of loss account should be equal to sum of
amounts not credited 5a+5b+5c+5d+5e
to profit and loss
account" should be
equal to sum of Sl.No.
5a+5b+5c+5d+5e
27 A In Schedule Part A‐OI, In Schedule Part A‐OI, sum of Sl.No.6a to 6r is not equal
2 Sl.No.6s "Total amount to SI.No. 6s
disallowable under
section 36 (total of 6a
to 6r)" should be equal
to sum of Sl.No. 6a to
Sl.No. 6r
27 A In Schedule Part A‐OI, In Schedule Part A‐OI, Sl.No.7.j.Total amount
3 Sl.No.7j "Total amount disallowable under section 37 (total of 7a to 7i) and
disallowable under sum of Sl.no.7a to Sl.No.7i are inconsistent.
section 37 (total of 7a
to 7i)" should be equal
Sl.No. 7i
27 A In Schedule Part A‐OI, If the SUM of SI.No. (8Aa to 8Al) of Part A‐OI, is NOT
4 Sl.No. 8Aj "Total EQUAL to SI.No. (8Aj).
amount disallowable
under section 40 (total
of 8Aa to 8Al)" should
be equal to sum of
Sl.No. 8Aa to Sl.No.8Al
27 A In Schedule Part A‐OI, If the SUM of SI.No. (9a to 9e) of Part A‐OI, is NOT
5 Sl.No.9f "Total amount EQUAL to SI.No. (9f).
disallowable under
section 40A (total of 9a
to 9e)" should be equal


Sl.No. 9e
27 A In Schedule Part A‐OI, In Schedule Part A‐OI, Sl.No.10.h.Total amount
6 Sl.No. 10h "Total allowable under section 43B(total of 10a to 10g) and
amount allowable sum of
under section 43B" Sl.no.10a to Sl.No.10g are inconsistent.
of Sl.No. 10a to Sl.No.
10g
27 A In Schedule Part A‐OI, In Schedule Part A‐OI, Sl.No.11h.Total amount
7 Sl.No. 11h "Total disallowable under section 43B and sum of Sl.no.11a to
amount disallowable Sl.No.11g are inconsistent.
under section 43B"
of Sl.No. 11a to Sl.No.
11g
27 A In Schedule OI, Sl.No. In Schedule OI, Sr.no 12i is not consistent with sum of
8 12i should be equal to Sr.no 12a to 12h
sum of Sl.No. 12a to
12h
27 A Losses of current year In Part B TI, the value in Pt 18‐Losses of current year to
9 to be carried forward be carried forward (total of row xiv of Schedule CFL)
at "Part B TI" should be should flow from Sch CFL
equal to the "Total of
Current Year losses" of
Schedule CFL.
28 A Short Term Capital Loss Enter sum of ((2x +3x+4x+5x) of item E of schedule CG
0 at Schedule CFL" in the field pt. xiv8 of Short Term Capital Loss in Sch
should be equal to sum CFL
of "Short Term Capital
Losses remaining after Note: This rule will be applicable if return is filed under
set off" at table E of section 139(1)
Schedule CG.
28 A Long Term Capital Loss Enter sum of ((6x+7x +8x)of item E of schedule CG) in
1 at Schedule CFL should the field pt. 9(xiv) of Long Term Capital Loss in Sch CFL
be equal to sum of
"Long Term Capital
Losses remaining after Note: This rule will be applicable if return is filed under
set off" at table E of section 139(1)
Schedule CG.
28 A House Property Loss at Enter the value mentioned at 2xviii of schedule CYLA in
2 Schedule CFL should be the field 4(xiv) of schedule CFL
equal to the amount at
"House Property Loss
remaining after set‐off
at Schedule CYLA".


28 A Business & Profession Enter sum of 3xviii of schedule cYLA in the field pt.
3 Loss (other than loss 5cxiv of Sch CFL
from speculative
business and specified Note: This rule will be applicable if return is filed under
business ) at Schedule section 139(1)
CFL should be equal to
the amount at
"Business & Profession
Loss remaining after
set‐off at Schedule
CYLA"
28 A Speculative Business Enter value mentioned at B43 of Schedule BP(if
4 Loss at Schedule CFL negative) in the field n 6xiv of Schedule CFL
amount at Note: This rule will be applicable if return is filed under
"Income/Loss from section 139(1)
Speculative Business at
Schedule BP".
28 A Specified Business Loss Enter value mentioned at C49 of Schedule BP(if
5 at Schedule CFL should negative) in the field n 7xiv of Schedule CFL
be equal to the Note: This rule will be applicable if return is filed under
amount at section 139(1)
"Income/Loss from
Specified Business at
Schedule BP".
28 A Other sources loss at Enter value mentioned at 8e of Schedule OS(if
6 Schedule CFL should be negative) in the field n 10xiv of Schedule CFL
equal to the amount at
"Other Sources Loss Note: This rule will be applicable if return is filed under
remaining after set‐off section 139(1)
at Schedule CYLA".
28 A In Schedule BFLA, Option No is selected for 'Are you opting for new tax
7 Sl.No. 2(ii) should be regime u/s 115BAC?, then in Schedule BFLA Sl no 2(ii)
equal to Sl.No. 4(xiii) of should be equal to sl no 4(xiii) of CFL
CFL
28 A In Schedule BFLA, Schedule BFLA Sl no 2(iii) should be equal to sl no
8 Sl.No. 2(iii) should be 5c(xiii) of CFL
equal to Sl.No. 5c(xiii)
of CFL
28 A In Schedule BFLA, Schedule BFLA Sl no 2(iv) should be equal to sl no 6(xiii)
9 Sl.No. 2(iv) should be of CFL
equal to Sl.No. 6(xiii) of
CFL
29 A In Schedule BFLA, Schedule BFLA Sl no 2(v) should be equal to sl no 7(xiii)
0 Sl.No. 2(v) should be of CFL
equal to Sl.No. 7(xiii) of
CFL


29 A In Schedule BFLA, Schedule BFLA Sl no 2(vi+vii+viii+ix+x+xi+xii) should be
1 Sl.No. equal to sl no 8(xiii)+9(xiii) of CFL
2(vi+vii+viii+ix+x+xi+xii
) should be equal to
Sl.No. 8(xiii)+9(xiii) of
CFL
29 A In Schedule BFLA, Schedule BFLA Sl no 2xvi should be equal to sum of Sl
2 Sl.No. 2xvi should be no (2ii + 2iii + 2iv + 2v + 2vi + 2vii +2viii + 2ix + 2x +
equal to sum of 2xi+2xii+2xiv
Sl.No.(2ii + 2iii + 2iv +
2v + 2vi + 2vii +2viii +
2ix + 2x +
2xii+2xiii+2iv)
29 A In Schedule BFLA, If value at field xvii is not equal to the sum of sl no (5i
3 Sl.No. xvii should be + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi
equal to sum of Sl.No. +5xii + 5xiii+ 5xiv + 5xv)
(5i + 5ii + 5iii + 5iv+ 5v
+ 5vi + 5vii + 5viii + 5ix
+ 5x + 5xi +5xii + 5xiii+
5xiv + 5xv)
equal to sum of Sl.No. 3xi+3xii+3xiii+3xiv+3xv )
(3ii + 3iii + 3iv + 3v +
3vi + 3vii +3viii + 3ix +
3x +
3xi+3xii+3xiii+3iv+3v )
equal to sum of Sl.No. 4xi+4xii+4xiii+4xiv+4xv )
(4ii + 4iii + 4iv + 4v +
4vi + 4vii +4viii + 4ix +
4x +
4xi+4xii+4xiii+4iv+4v )
29 A The value claimed as In Sch BFLA , the total value in Column no 4xvi Brought
6 Brought forward forward allowance under section 35(4) set off
allowance under is NOT EQUAL TO total of Col. 7 of UD
section 35(4) set off in
Schedule BFLA should
be same as reflecting
in Schedule UD
29 A The value claimed as In Sch BFLA , the total value in Column no 3xvi Brought
7 Brought forward forward depreciation set off is NOT EQUAL TO total of
depreciation set off in Col. 4 of UD
Schedule BFLA should
be same as reflecting
in Schedule UD
29 A In Schedule BFLA, If value at field 1i is not equal to sl no (5ii of schedule
8 Sl.No. 1i should be CYLA)


equal to Sl.No. 5ii of
schedule CYLA
29 A In Schedule BFLA, If value at field 1ii is not equal to sl no(5iii of schedule

9 Sl.No. 1ii should be CYLA)
equal to Sl.No. 5iii of
schedule CYLA
30 A In Schedule BFLA, If value at field 1iii is not equal to sl no(5iv of schedule
0 Sl.No. 1iii should be CYLA)
equal to Sl.No. 5iv of
schedule CYLA
30 A In Schedule BFLA, If value at field 1iv is not equal to sl no(5v of schedule
1 Sl.No. 1iv should be CYLA)
equal to Sl.No. 5v of
schedule CYLA
30 A In Schedule BFLA, If value at field 1v is not equal to sl no(5vi of schedule
2 Sl.No. 1v should be CYLA)
equal to Sl.No. 5vi of
schedule CYLA
30 A In Schedule BFLA, If value at field 1vi is not equal to sl no(5vii of schedule
3 Sl.No. 1vi should be CYLA)
equal to Sl.No. 5vii of
schedule CYLA
30 A In Schedule BFLA, If value at field 1vii is not equal to sl no(5viii of
4 Sl.No. 1vii should be schedule CYLA)
equal to Sl.No. 5viii of
schedule CYLA
30 A In Schedule BFLA, If value at field 1viii is not equal to sl no(5ix of schedule
5 Sl.No. 1viii should be CYLA)
equal to Sl.No. 5ix of
schedule CYLA
30 A In Schedule BFLA, If value at field 1ix is not equal to sl no(5x of schedule
6 Sl.No. 1ix should be CYLA)
equal to Sl.No. 5x of
schedule CYLA
30 A In Schedule BFLA, If value at field 1x is not equal to sl no(5xi of schedule
7 Sl.No. 1x should be CYLA)
equal to Sl.No. 5xi of
schedule CYLA
30 A In Schedule BFLA, If value at field 1xi is not equal to sl no(5xii of schedule
8 Sl.No. 1xi should be CYLA)
equal to Sl.No. 5xii of
schedule CYLA
30 A In Schedule BFLA, If value at field 1xii is not equal to sl no(5xiii of
9 Sl.No. 1xii should be schedule CYLA)
equal to Sl.No. 5xiii of
schedule CYLA
31 A In Schedule BFLA, If value at field 1xiii is not equal to sl no(5xiv of
0 Sl.No. 1xiii should be schedule CYLA)


equal to Sl.No. 5xiv of
schedule CYLA
31 A In Schedule BFLA, If value at field 1xiv is not equal to sl no(5xv of
1 Sl.No. 1xiv should be schedule CYLA)
equal to Sl.No. 5xv of
schedule CYLA
31 A In Schedule BFLA, If value at field 1xv is not equal to sl no(5xvi of
2 Sl.No. 1xv should be schedule CYLA)
equal to Sl.No. 5xvi of
schedule CYLA
31 A In schedule CYLA, Sl. No. 2xvii cannot be more than Rs. 200000
3 Sl.No. 2xvii cannot be
more than Rs. 200000.
31 A In Schedule CYLA, HP If 2i of Schedule CYLA is more than Zero ,
4 Income should be
equal to Sl.No. 4 of AND
Schedule HP
value in 2i of Schedule CYLA is not equal to[ (‐1) value
Multiplied by (4 of Schedule HP)].
31 A Business & Profession If 3i of Schedule CYLA is more than Zero,

5 Loss (other than
speculation or AND
specified business loss)
should be equal to Value in 3i of Schedule CYLA is not equal to[ (‐1) value
Sl.No. 2v of table E in Multiplied by ( 2v of table E of Schedule BP)
Schedule BP
31 A Other sources loss at If 4i of Schedule CYLA is more than Zero,
6 Schedule CYLA should
be equal to the AND
amount mentioned in
"Schedule OS". Value in 4i of Schedule CYLA is not equal to[ (‐1) value
Multiplied by ( 6 of Schedule OS)].
31 A In Schedule CYLA, In Schedule CYLA, Sl.no 2xvii i.e Total loss set off
7 Sl.No. 2xvii "Total loss should be equal to sum of(2ii + 2iv + 2v + 2vi + 2vii +
set off" should be 2viii + 2ix + 2x+2xii +2xiii+2xiv+2xv+2xvi)
equal to sum of (2ii +
2iv + 2v + 2vi + 2vii +
2viii + 2ix + 2x+2xii
+2xiii+2xiv+2xv+2xvi)
8 Sl.No. 3xvii "Total loss should be equal to sum of ( 3iii+ 3vii + 3viii + 3ix +
set off" should be 3x+3xi+3xii +3xiii+3xiv+3xv+3vi)
equal to sum of ( 3iii+
3vii + 3viii + 3ix +
3x+3xi+3xii
+3xiii+3xiv+3xv+3vi)


9 Sl.No. 4xvii "Total loss should be equal to sum of ( 4ii+ 4iii+4iv++4v+4vi+4vii +
set off" should be 4viii + 4ix + 4x+4xi+4xii+4xiii+4xv+4xvi)
equal to sum of ( 4ii+
4iii+4iv++4v+4vi+4vii +
4viii + 4ix +
4x+4xi+4xii+4xiii+4xv+4
xvi)
32 A In Schedule CYLA, Option No is selected for 'Are you opting for new tax
0 Sl.No. 2xviii i.e. Loss regime u/s 115BAC?, and Value in 2xviii of Schedule
remaining after set‐off CYLA is not equal to output of Sl.no.2i‐2xvii
output of Sl.No. 2i‐2xvii
Note : if result is ‐ve, restrict to Zero
32 A In Schedule CYLA, Value in 3xviii of Schedule CYLA is not equal to output
1 Sl.No. 3xviii i.e. Loss of Sl.no. 3i‐3xvii
output of Sl.No. 3i‐3xvii Note : if result is ‐ve, restrict to Zero
32 A In Schedule CYLA, Value in 4xviii of Schedule CYLA is not equal to output
2 Sl.No. 4xviii i.e. Loss of Sl.no. 4i‐4xvii
output of Sl.No. 4i‐4xvii Note : if result is ‐ve, restrict to Zero
32 A In Schedule CYLA, Col In Schedule CYLA, Col No. 5 Current year’s Income
3 No.5 "Current year’s remaining after set off should be equal to the output of
Income remaining after Col No. 1‐2‐3‐4
set off" should be
equal to the output of
Col No. 1‐2‐3‐4 Note : if result is ‐ve, restrict to Zero. Check for all rows.
32 A In Schedule CYLA, In Schedule CYLA, enter amount in 1iv equal to A38 of
4 Income from Business Schedule BP.
& profession (excluding
Income from Note : only if A38 is +ve.
speculation income
and income from
specified business)
should be equal to
Sl.No. A38 in Schedule
BP
32 A In Schedule CYLA, In Schedule CYLA Speculative Income should be equal
5 Speculative Income to SL.no. 3ii of Table E Schedule BP
should be equal to
SL.No. 3ii of Table E
Schedule BP
32 A In Schedule CYLA, In Schedule CYLA Specified business Income should be
6 Specified business equal to SL.no. 3iii of Table E of Schedule BP
Income should be
equal to Sl.No. 3iii of


Table E of Schedule BP
32 A In Schedule CYLA, Value in 1vii of Schedule CYLA is not equal to Sl.no. 9ii

7 Short term capital gain of item E of schedule CG
@15% should be equal
to Sl.No. 9ii of item E of
Schedule CG
32 A In Schedule CYLA, Value in 1viii of Schedule CYLA is not equal to Sl.no. 9iii
@30% should be equal
to Sl.No. 9iii of item E
of Schedule CG
32 A In Schedule CYLA, Value in 1ix of Schedule CYLA is not equal to Sl.no. 9iv
taxable at applicable
rates should be equal
to Sl.No. 9iv of item E
of Schedule CG
33 A In Schedule CYLA, Value in 1x of Schedule CYLA is not equal to Sl.no. 9v of
0 Short term capital gain item E of schedule CG
taxable at special rates
in India as per DTAA
should be equal to
Sl.No. 9v of item E of
Schedule CG
33 A In Schedule CYLA, Long Value in 1xi of Schedule CYLA is not equal to Sl.no. 9vi
1 term capital gain of item E of schedule CG
taxable @10% should
be equal to Sl.No. 9vi
of item E of Schedule
CG
33 A In Schedule CYLA, Long Value in 1xii of Schedule CYLA is not equal to Sl.no. 9vii
2 term capital gain of item E of schedule CG
taxable @20% should
be equal to Sl.No. 9vii
CG
33 A In Schedule CYLA, Long Value in 1xiii of Schedule CYLA is not equal to Sl.no.
3 term capital gain 9viii of item E of schedule CG
taxable as per DTAA
@special rate should
be equal to Sl.No. 9viii
CG


33 A In Schedule CYLA, Value in 1xiv of Schedule CYLA is not equal to Sl.no. 6
4 Other Source of schedule OS(provided 6 is positive)
Income(excluding
profit from owning
race horses and
amount chargeable to
special rate of tax)
should be equal to
Sl.No. 6 of Schedule OS
33 A In Schedule CYLA, Value in 1xv of Schedule CYLA is not equal to Sl.no. 8e
5 Profit from owning and of schedule OS (provided that 8e is positive)
maintaining race
horses should be equal
to Sl.No. 8e of
Schedule OS
33 A In Schedule CYLA, Value in 1xvi of Schedule CYLA is not equal to Sl.no. 2f
6 Income from other of schedule OS
sources taxable at
special rates in India as
per DTAA should be
equal to Sl.No. 2f of
Schedule OS
33 A In Schedule CYLA, Value in 1ii of Schedule CYLA is not equal to 6 of
7 Salary Income should Schedule S
be equal to Sl.No. 6 of
Schedule Salary
33 A In Schedule RA, Total If total donation in Schedule RA, is not equal to
8 donation should be donation in cash + Donation in other mode
equal to Donation in
cash + Donation in
other mode
33 A In Schedule RA, Total If total donation in cash in Schedule RA, is not equal to
9 of column Donation in bifurcation of donation in cash
cash should be equal
to the sum of Total of Cash donation is not equal to sum of individual
individual value of rows
donation in cash
34 A In Schedule RA, Total If total donation in other mode in Schedule RA, is not
0 of column Donation in equal to bifurcation of donation in other than cash
other mode should be
equal to the sum of Total of donation Other mode is not equal to sum of
individual value of individual rows
donation in other
mode
34 A In Schedule RA, Total If total donation in Schedule RA, is not equal to
1 donation should be bifurcation of total donation
equal to sum of Total of "total donations" is not equal to sum of
individual value of total individual rows
donation


34 D If deduction u/s 10AA If amount entered at S.No. 13 of "Part B‐TI" >0, and
2 is claimed in the form 56F for the AY 2021‐22 is not filed.
Income Tax Return
then Form 56F should
be filed
34 A In Schedule 10AA, Schedule 10AA value at field "Total deduction under
3 value at field "Total section 10AA" in schedule 10AA should be equal to sum
deduction under of "amount of deduction"
section 10AA" should
be equal to sum of
column "Amount of
deduction"
34 D Deduction u/s 10AA Assessee claiming deduction u/s 10AA but filing section
4 shall be allowed only if selected is 139(4)
return is filed within
due date allowed u/s
139(1)
34 A In Schedule ICDS, If value at field 11a is not equal to the sum of sl no
5 Sl.No. 11a should be (I+II+III+IV+V+VI+VII+VIII+IX+X) if result is positive
equal to the sum of
II+IX+X) (if positive)
34 A In Schedule ICDS, If value at field 11b is not equal to the sum of sl no
6 Sl.No. 11b should be (I+II+III+IV+V+VI+VII+VIII+IX+X) if result is negative
equal to the sum of
II+IX+X) (if negative)
34 A In Schedule TPSA, In Schedule TPSA, Sr. No. 2a is less than 18% of sr. no. 1
7 Income tax payable "Amount of primary adjustment on which option u/s
should be equal to 92CE(2A) is exercised & such excess money has not
18% of amount of been repatriated within the prescribed time"
primary adjustment
Note : Round off ‐1. (i.e, if the value in XML is less than
upto 1/‐ of temporary calculated value, don’t restrict
the xml )
34 A In Schedule TPSA, In Schedule TPSA, Sr. No. 2b is less than 12% of (2a
8 Surcharge should be "Additional Income tax payable )
equal to 12% of
amount of Additional Note : Round off ‐1. (i.e, if the value in XML is less than
income tax payable upto 1/‐ of temporary calculated value, don’t restrict
the xml )
34 A In Schedule TPSA, In Schedule TPSA, Sr. No. 2c is less than 4% of (2a +2b)
9 Health & Education
cess should be equal to Note : Round off ‐1. (i.e, if the value in XML is less than
4% of (Additional upto 1/‐ of temporary calculated value, don’t restrict
income tax payable + the xml )
Surcharge)


35 A In Schedule TPSA, total In Schedule TPSA, Sr. No. 2d is less than sum of (2a
0 additional tax payable +2b+2c)
of Additional income
tax payable +
Surcharge + Health &
education cess
35 A In Schedule TPSA, In Schedule TPSA, Sr. No. 3 is greater than sum of
1 Sl.No. 3 should be amount deposited in Row 9
equal to sum of
column 9 "Amount
deposited"
35 A In Schedule TPSA, net In Schedule TPSA, Sr. No. 4 is not equal to (2d‐3)
2 tax payable should be
equal to the difference
of "Total additional tax
payable" and "Taxes
paid"
35 A In Schedule Part A‐OI, In Schedule Part A‐OI, Sr. No. 17 flag is yes and
3 "Whether the assessee Schedule TPSA is blank
has entered into an
impermissible
avoidance
arrangement, as
referred to in section
96, during the previous
year" is selected as
"Yes" then schedule
TPSA should be filled
35 A In schedule TPSA , Date In schedule TPSA, field "Date" cannot be after Sytem
4 at which tax is deposit date
cannot be after System
Date
35 A If Assessee is liable for Part A ‐General ‐Audit information, Sl no b (44AB) is Yes
5 audit u/s 44AB then and Part A BS and Part A P&L are blank (i.e.,Zero or
Part A BS and Part A Null)
P&L should be filled
35 A If assessee is liable for Flag for "Are you liable to audit u/s 92E" of Audit
6 audit u/s 92E then Part information is 'Yes' and Part A BS & Part A P&L is blank
A BS and Part A P&L
should be filled
35 A In Schedule Part A BS, S.No 4.‐" Sources of funds" is NOT EQUAL TO S.No 5
7 "Sources of funds" Total application of funds in Balance sheet
should match with
"Total application of
funds"


35 A In Schedule Part A BS, If sl no 1c is not equal to sum of sl no 1a + 1bv
8 "Total of Proprietor's
fund" should be equal
to sum of "Proprietor's
Capital" and "Total
Reserve and surplus"
35 A In Schedule Part A BS, If sl no 2c is not equal to sum of sl no 2 (aiii + biii)
9 "Total Loan Funds"
of "Secured Loans" and
"Unsecured Loans"
36 A In Schedule Part A BS, If sl no 4 is not equal to sum of sl no (1c + 2c +3)
0 "Total of sources of
funds" should be equal
to sum of Proprietor's
fund, Loan Funds and
Deferred Tax Liability
36 A In Schedule Part A BS ‐ If sl no 2c is not equal to sum of sl no 2 (aiii + biv)
1 Application of funds,
"Total of investments"
of Long term
Investments and Short
term Investments
36 A In Schedule Part A BS ‐ If sl no 3av is not equal to sum of sl no 3a (iE + aii + iiiC
2 Application of funds, + aiv)
"Total of current
assets" should be equal
to sum of inventories,
sundry debtors, sum of
cash and bank balances
and other current
assets
36 A In Schedule Part A BS ‐ If sl no 3e is not equal to difference of sl no (3c – 3diii)
"Total of net current
assets" should be equal
to difference between
"Total of current
assets, loans and
advances" and "Total
current liabilities and
provisions"


36 A In Schedule Part A BS ‐ If sl no 5 is not equal to sum of sl no (1e + 2c + 3e +4d)
"Total of application of
funds" should be equal
to sum of Total Fixed
Assets, Total
Investments , Total
Current assets, loans
and advances and Total
Miscellaneous
expenditure
36 A If assessee is governed If section 5A flag in Schedule General Information is "Y"
5 by Portuguese Code then PAN/Aadhaar of the spouse is mandatory.
then "PAN of Spouse"
should be provided.
36 A In Schedule 5A, Sl. No. In Schedule 5A, Sl. No. 5 Total should be equal to sum
6 5 Total should be equal of Sl. No. (1+2+3+4)
to sum of Sl. No.
(1+2+3+4)
36 A In Schedule ESR, The value in col (4) of schedule ESR should be equal to
7 Sl.No.4 "Amount of the sum of value at col (3)‐(2) of schedule ESR.
deduction in excess of
the amount debited to
(4)=(3)‐(2)" should be
equal to Sl.No.3‐
Sl.No.2
36 A In Schedule ESR, Sl.No. If the value at field x is not equal to sum of sl no
8 x should be equal to i+ii+iii+iv+v+vi+vii+viii+ix
sum of Sl.No.
i+ii+iii+iv+v+vi+vii+viii+i
x
36 D It is mandatory to file If amount is greater than 0 in schedule ESR ‐ Field
9 form 3CLA‐Report from reference ( vii)
an accountant to be
furnished under sub‐
section (2AB) of
section 35 of the Act
relating to in‐house
scientific research and
development facility
within specified due
date in order to claim
benefit of deduction
u/s 35(2AB).
37 A In Schedule DPM, If the Value at field 6 is not equal to sum of Sl no 3b+4‐
0 Sl.No. 6 should be 5. Zero if result is negative
equal to (3b+4‐5) Or
enter zero if result is


negative
37 A In Schedule DPM, If the Value at field 9 is not equal to difference of Sl no

1 Sl.No. 9 in should be 7‐8. Zero if result is negative
equal to (7‐8) Or enter
zero if result is
negative
37 A In Schedule DPM, The value at field (15) of schedule DPM should be equal
2 Sl.No. 15 should be to sum of sr No. (10+11+12+13+14).
(10+11+12+13+14)
37 A In Schedule DPM, The value at field (17) of schedule DPM should be equal
3 Sl.No. 17 should be to sum of sr No. (15‐16).
sum of Sl.No. (15‐16)
37 A In Schedule DPM, Sl no 21 should be equal to sl no 6+ 9 ‐15 and if the sum
4 Written down value on is negative then the value shall be 0
the last day of previous
year should be equal to Note : This rule will be applicable only if Sl.No. 20 is
Sl.No. 6+9‐15 Or zero if zero or null.
the value is negative If value is there in Sl.No. 20, then Sl.No. 21 should be
equal to zero.
37 A In Schedule DOA, If the Value at field 6 is not equal to sum of Sl no 3+4‐5.
5 Amount on which Zero if result is negative
depreciation at full
rate to be allowed
should be equal to
Sl.No. 3 + 4 ‐ 5 Or zero
if the value is negative
37 A In Schedule DOA, If the Value at field 9 is not equal to difference of Sl no
6 Sl.No. 9 should be 7‐8. Zero if result is negative
equal to Sl.No. 7 ‐ 8 or Note : if sl.no.7‐8 is positive and 3+4‐5 is negative, then
0 if the value is 9 should be equal to 7‐8+(3+4‐5) if result is positive . If
negative result is negative, should equal to "0"
37 A In Schedule DOA , The value at field (12) of schedule DOA should be equal

7 Sl.No. 12 should be to sum of si No. (10+11).
(10+11)
37 A In Schedule DOA, Sr.no 14 in Schedule DOA should be equal to Sr.no 12‐
8 Sl.No. 14 should be 13
equal to Sl.No. 12‐13
37 A In Schedule DOA, If the Value at field 17 is not equal to Sl no 5+8‐3‐4‐7‐16
9 Sl.No.17 should be
(5+8‐3‐4‐7‐16)


38 A In Schedule DOA, If the Value at field 18 is not equal to Sl no 6+9‐12 or
0 Sl.No. 18 should be Zero if result is negative
equal to Sl.No. (6+9‐
12) Note : This rule will be applicable only if Sl.No. 17 is
zero or null.
If value is there in Sl.No. 17, then Sl.No. 21 should be
equal to zero.
38 A In Schedule DEP, Total Sl no 1d of schedule DEP should be equal to sum of 1a
1 depreciation on plant + 1b + 1c+1d
and machinery should
be equal to sum of
Sl.No. (1a + 1b +
1c+1d)
38 A In Schedule DEP, total Sl no 2d of schedule DEP should be equal to sum of sl
2 depreciation on no 2a + 2b + 2c
building should be
(2a + 2b + 2c)
38 A In Schedule DEP, total Sl no 6 of schedule DEP should be equal to sum of sl no
3 depreciation should be 1e+2d+3+4+5
(1e+2d+3+4+5)
38 A In Schedule DEP, block Sl no 1a of schedule DEP should be equal to sl no 17i or
4 of plant and machinery 18i of schedule DPM.
entitled for Note : If value > 0 is there in sl.no.18i of DPM, then
depreciation @ 15% Sl.no.1a of DEP should be same as sl.no.18i of DPM
should be equal to
Sl.No. 17i or 18i, as
applicable of Schedule
DPM
38 A In Schedule DEP, block Sl no 1b of schedule DEP should be equal to sl no 17ii or
5 of plant and machinery 18ii of schedule DPM
entitled for Note : If value > 0 is there in sl.no.18ii of DPM, then
depreciation @ 30% Sl.no.1b of DEP should be same as sl.no.18ii of DPM
should be equal to
Sl.No. 17ii or 18ii, as
applicable of schedule
DPM
38 A In Schedule DEP, block Sl no 1c of schedule DEP should be equal to sl no 17iii
6 of plant and machinery or 18iii of schedule DPM
entitled for Note : If value > 0 is there in sl.no.18iii of DPM, then
depreciation @ 40% Sl.no.1c of DEP should be same as sl.no.18iii of DPM
should be equal to
Sl.No. 17iii or 18iii, as
DPM


38 A In Schedule DEP, block Sl no 1d of schedule DEP should be equal to sl no 17iv
7 of plant and machinery or 18iv of schedule DPM
entitled for Note : If value > 0 is there in sl.no.18iv of DPM, then
depreciation @ 45% Sl.no.1d of DEP should be same as sl.no.18iv of DOA
should be equal to
Sl.No. 17iv or 18iv, as
DPM
38 A In Schedule DEP, block Sl no 2a of schedule DEP should be equal to sl no 14ii or
8 of Building entitled for 15ii of schedule DOA
depreciation @ 5% Note : If value > 0 is there in sl.no.15ii of DPM, then
should be equal to Sl.no.2a of DEP should be same as sl.no.15ii of DOA
Sl.No. 14ii or 15ii, as
DOA
38 A In Schedule DEP, block Sl no 2b of schedule DEP should be equal to sl no 14iii
9 of Building entitled for or 15iii of schedule DOA
depreciation @ 10% Note : If value > 0 is there in sl.no.15iii of DPM, then
should be equal to Sl.no.2b of DEP should be same as sl.no.15iii of DOA
Sl.No. 14iii or 15iii, as
DOA
39 A In Schedule DEP, block Sl no 2c of schedule DEP should be equal to sl no 14iv
0 of Building entitled for or 15iv of schedule DOA
depreciation @ 40%
should be equal to Note : If value > 0 is there in sl.no.15iv of DPM, then
Sl.No. 14iv or 15iv, as Sl.no. 2c of DEP should be same as sl.no.15iv of DOA
DOA
39 A In Schedule DEP block Sl no 3 of schedule DEP should be equal to sl no 14v or
1 of furniture and fittings 15v of schedule DOA
should be equal to Note : If value > 0 is there in sl.no.15v of DPM, then
Sl.No. 14v or 15v, as Sl.no. 3 of DEP should be same as sl.no.15v of DOA
DOA
39 A In Schedule DEP block Sl no 4 of schedule DEP should be equal to sl no 14vi or
2 of intangible assets 15vi of schedule DOA
should be equal to Note : If value > 0 is there in sl.no.15vi of DPM, then
Sl.No. 14vi or 15vi, as Sl.no. 4 of DEP should be same as sl.no.15vi of DOA
DOA
39 A In Schedule DEP block Sl no 5 of schedule DEP should be equal to sl no 14vii or
3 of ships should be 15vii of schedule DOA
equal to Sl.No. 14vii or Note : If value > 0 is there in sl.no.15vii of DPM, then
15vii, as applicable of Sl.no. 5 of DEP should be same as sl.no.15vii of DPM
schedule DOA
39 A In Schedule DCG, Sl.No. If Sl no 1e is not equal to sum of 1a + 1b + 1c+ 1d
4 1e of should be equal
to sum of (1a + 1b +


1c+ 1d)
39 A In Schedule DCG, Sl.No. If Sl no 2d is not equal to sum of sl no 2a + 2b + 2c
5 2d should be equal to
sum of (2a + 2b + 2c)
39 A In Schedule DCG, If Sl no 6 is not equal to sum of sl no 1e+2d+3+4+5
6 "Total deemed capital
gains on sale of
depreciable assets"
of Sl.No.
(1e+2d+3+4+5)
39 A In Schedule DCG, Sl.No. Sl no 1a of schedule DCG is not equal to sl no 20i of
7 1a should be equal to schedule DPM
Sl.No. 20i of schedule
DPM
39 A In Schedule DCG, Sl.No. Sl no 1b of schedule DCG is not equal to sl no 20ii of
8 1b should be equal to schedule DPM
Sl.No. 20ii of schedule
DPM
39 A In Schedule DCG, Sl.No. Sl no 1c of schedule DCG is not equal to sl no 20iii of
9 1c should be equal to schedule DPM
Sl.No. 20iii of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 1d of schedule DCG is not equal to sl no 20iv of
0 1d should be equal to schedule DPM
Sl.No. 20iv of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 2a of schedule DCG is not equal to sl no 17ii of
1 2a should be equal to schedule DOA
Sl.No. 17ii of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 2b of schedule DCG is not equal to sl no 17iii of
2 2b should be equal to schedule DOA
Sl.No. 17iii of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 2c of schedule DCG is not equal to sl no 17iv of
3 2c should be equal to schedule DOA
Sl.No. 17iv of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 3 of schedule DCG is not equal to sl no 17v of
4 3 should be equal to schedule DOA
Sl.No. 17v of schedule
DPM
40 A In Schedule DCG, Sl.No. Sl no 4 of schedule DCG is not equal to sl no 17vi of
Sl.No. 17vi of schedule
DPM


40 A In Schedule DCG, Sl.No. Sl no 5 of schedule DCG is not equal to sl no 17vii of
Sl.No. 17vii of schedule
DPM
40 A In Schedule CG, STCG The Amount claimed in A6e of Schedule CG is NOT
7 on depreciable assets EQUAL TO value of pt. 6 of Sch DCG
at Sl.No. A6e should be
Schedule DCG
40 A In Part A Total of Opening Inventory Sl no 1Aiii is not equal to
8 Manufacturing 1Ai+1Aii
Account, Total of
Opening Inventory at
Sl.No. 1Aiii should be
equal to 1Ai+1Aii
40 A In Part A Total of Direct expenses is not equal to the total of
9 Manufacturing 1Di+1Dii+1Diii
Account, Total of
Direct expenses should
be equal to sum of
individual break‐up of
direct expenses
41 A In Part A Total Factory overheads as per Sl no 1Evii is not equal
0 Manufacturing to the total of sl no (Ei+Eii+Eiii+Eiv+Ev+Evi)
Account, Total Factory
overheads should be
equal to the sum of
individual break‐up of
Factory overheads
41 A In Part A Total debits to manufacturing account as per Sl no 1F is
1 Manufacturing not equal to Sl no 1(Aiii+B+C+D+Evii)
Account, Total debits
to manufacturing
account as per Sl.No.
1F should be equal to
Sl.No.
1(Aiii+B+C+D+Evii)
41 A In Part A In Part A Manufacturing Account the sum of 2i+2ii and
2 Manufacturing sl no.2 are inconsistent
Account, the total of
closing stock should be
equal to the sum of
break‐up of closing
stock
41 A In Part A Sl no 3 Cost of Goods Produced – transferred to Trading
3 Manufacturing Account should be equal to 1F‐2
Account, Sl.No. 3 "Cost
of Goods Produced –
transferred to Trading


Account (1F ‐ 2)"
should be equal to 1F‐2
41 A In Part A Value at field other than sl no 3 of Manufacturing
4 Manufacturing account is negative
Account, Negative
signs will not be
allowed other than in
Sl.No. 3 "Cost of Goods
Produced – transferred
to Trading Account"
41 A In Part A‐Trading In Part A ‐Trading Account‐sum of sl.no. 4Aiii(a)+4Aiii(b)
5 Account, Total of other is not consistent with value in Sl no. 4Aiii(c )
operating revenue
should be consistent
with individual row
item
41 A In Part A‐Trading In Part A ‐Trading Account‐ sum of SI.
6 Account, SI.No. 4A(iv) No.4A(i)+4A(ii)+4A(iiic) and value at Sl no. 4A(iv) are
should be equal to sum inconsistent
of Sl.No.
4A(i)+4A(ii)+4A(iiic)
41 A In Part A‐Trading In Part A‐Trading account the total of "Duties, taxes and
7 Account, Sl.No. 4A(Cix) cess received or receivable in respect of goods and
should be equal to services sold or supplied" in sl no 4Cix is not equal to
total of Sl.No. total of sl no 4Ci+4Cii+4Ciii+4Civ+4Cv+4Cvi+4Cvii+4Cviii
4Ci+4Cii+4Ciii+4Civ+4C
v+4Cvi+4Cvii+4Cviii
41 A In Part A‐Trading Total revenue from operations in Sl no 4D is not equal
8 Account, Total revenue to (Aiv + B +Cix)
from operations in
Sl.No. 4D should be
equal to (Aiv + B +Cix)
41 A In Part A Trading Direct expenses in sl no 9 is not equal to sum of
9 Account, Total Direct 9i+9ii+9iii
expenses should be
equal to sum of
carriage Inward, power
and fuel and other
direct expenses
42 A In Part A Trading Duties and taxes, paid or payable, in respect of goods
0 Account, Total of and services purchased as per sl no 10xii is not equal to
Duties and taxes, paid sum of 10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii +
or payable, in respect 10viii + 10ix + 10x + 10xi
of goods and services
purchased should be
equal to sum of (10i +
10ii + 10iii + 10iv + 10v


+ 10vi + 10vii + 10viii +
10ix + 10x + 10xi)
42 A In Part A Trading Gross Profit from Business/Profession ‐ transferred to

1 Account, Sl.No. 12 Profit and Loss account as per Sl no 12 is not equal to Sl
should be equal to sum no (6‐7‐8‐9‐10xii‐11)
of (6‐7‐8‐9‐10xii‐11)
42 A In Part A Trading Value at field other than sl no 11 and/or 12 of Trading
2 Account, Negative account is negative
signs should not be
allowed other than in
Sl.No. 11 and/or 12
42 A In Part A Trading If Part A Trading account, Sl no Aiv is greater than Rs.
3 account, turnover is 10 crores and AND
more than Rs. 10 In Part A ‐General Audit Information ‐ a2ii or a2iii or
crores or receipts from both are selected as No or B is greater than Rs. 50
profession is more Lakhs and in audit information sl no b flag is 'NO'
than Rs. 50 lakhs then
assessee is liable to get
books of accounts
audited u/s 44AB
42 A Value mentioned in Sl no 11 of Part A trading Account Cost of goods
4 Sl.No. 11 Cost of Goods produced – Transferred from Manufacturing Account is
Produced – transferred not equal to Sl no. 3 of Part A Manufacturing Account‐
from Manufacturing Cost of Goods Produced – transferred to Trading
Account should be Account.
equal to value
mentioned in Sl.No. 3
of Part A
Manufacturing
Account Cost of goods
produced –
Transferred to trading
Account
42 A Sl.No. 13 Gross profit Sl no 13 Gross profit transferred from Trading Account
5 transferred from od Part A P&L should be equal to Sl no 12 (Gross Profit
Trading Account from Business/Profession ‐ transferred to Profit and
should be equal to Loss account ) of Part A trading account
Sl.No. 12 (Gross Profit
from
Business/Profession ‐
transferred to Profit
and Loss account ) of
Part A trading account


42 A In schedule Part A‐P & In schedule Part A‐P & L, the break up of Any Other
6 L, total of Any Other Income (Specify Nature and Amount) at Sl.No. 14.xic
Income (Specify Nature shall be equal to sum of Sl.No. 14.x.(ia + ib)
and Amount) at Sl.No.
14xic should be equal
to break up of Sl.No.
14x(ia + ib)
42 A In schedule Part A‐P & Sum of other income sl. no. 14 (i + ii + iii + iv + v + vi +
7 L, total of other income vii + viii + ix + x+xic) is not equal to total of other
at Sl.No.14 should be income in Schedule Part A‐ P&L
equal to the sum of
break up of other
income.
42 A In Part A P&L, Sl.No. 15 In part A P& L sl no. 15 should be equal to sum of
8 Total of credits to 13+14xii
(13+14xii) should be
equal to the sum of
Sl.No. 13+14xii
42 A In Part A P&L, If Sl.No. If Si no 22xiia is yes then Sl no 22xiib cannot be Zero or
9 22xiia is Yes then Sl.No. null or blank
22xiib should be filled
43 A In Part A P&L, Sl.No. Sl no 22xi Compensation to employees should be equal
0 22xi Compensation to to sum of 22i to 22x
employees should be
equal to sum of 22i to
22x
43 A In Part A P&L, Sl.No. Sl no 23v Total expenditure on insurance (23i + 23ii +
1 23v "Total expenditure 23iii + 23iv) should be equal to sum of sl no 23i + 23ii +
on insurance" should 23iii + 23iv)
Medical Insurance, Life
Insurance,Keyman’s
Insurance and Other
Insurance including
factory, office, car,
goods,etc.
43 A In Part A P&L, "Total Sl no 30iii commission should be equal to sl no 30i+30ii
2 Commission" at
Sl.No.30iii should be
equal to the sum of
commission Paid
outside India, or paid
in India to a non‐
resident other than a
company or a foreign
company and To
others


43 A In Part A P&L, "Total Sl no 31iii Royalty should be equal to sl no 31i+31ii
3 Royalty" at Sl.No. 31iii
sum of Royalty Paid
company and To
others
43 A In Part A P&L, Sl.No. Sl no 32iii Professional / Consultancy fees / Fee for
4 32iii "Professional / technical services should be equal to sl no 32i+32ii
Consultancy fees / Fee
for technical services"
sum of fees Paid
company and To
others
43 A In Sch P&L , Sl.No. 44x Sl no 44xTotal rates and taxes paid or payable (44i +
5 should be equal to 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)
breakup individual should be equal to sum of sl no 44i + 44ii +44iii +44iv +
values 44v + 44vi + 44vii + 44viii +44ix
43 A In Part A P&L, Sl.No. 46 Sl no 46 Other expenses should be equal to sum of
6 "Other expenses" 46i+46ii
sum of individual fields
43 A In Part A P&L, Sl.No. 47 In schedule Part A‐P & L, the sum of Bad Debts, amount
7 "Total Bad Debt" entered in Sl. No 47i + 47ii + 47iii shall be consistent
should be equal to the with total of Sl.No.47.iv. Total Bad Debt (47i (All PAN) +
sum of Individual fields 47ii + 47iii )
43 A In Part A P&L, Sl.No. 50 Sl no 50 Profit before interest, depreciation and taxes
8 "Profit before interest, should be equal to sum of sl no 15 – (16 to 21 + 22xi +
depreciation and 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45
taxes" should be equal + 46iii + 47iv + 48 + 49)
to the sum of (15 – (16
to 21 + 22xi + 23v + 24
to 29 + 30iii + 31iii +
32iii + 33 to 43 + 44x +
45 + 46iii + 47iv + 48 +
49))


43 A In Part A P&L, Sl.No. Sl no 51iii interest should be equal to sl no 51i+51ii
9 51iii should be equal to
sum of Interest Paid
company and To
others
44 A In Part A P&L, Sl.No. 53 Sl no 53 Net profit before taxes should be equal to sl no
0 "Net profit before 50 – 51iii – 52
taxes" should be equal
to the sum of (Profit
before Interest,
depreciation and taxes
‐ Total Interest ‐
Depreciation and
amortization)
44 A In Part A P&L, Sl.No. 56 Sl no 56 Profit after tax should be equal to 53 ‐ 54 ‐ 55
1 "Profit after tax"
sum of (Net Profit
before Taxes ‐
provision for current
tax ‐ provision for
deferred tax)
44 A In Part A P&L, Sl.No. 58 Sl no 58 Amount available for appropriation, should be
2 should be equal to sum equal to 56+57
of Sl.No. 56 + 57
44 A In Part A P&L, Sl.No. 60 sl no 60 Balance carried to balance sheet in proprietor’s
3 "Balance carried to account should be equal to sl no 58 –59
balance sheet in
proprietor’s account"
should be equal to
Sl.No. 58 ‐ 59
44 A In Part A P&L, Sl.No. Sl no 61(i) Gross Turnover or Gross Receipts should be
4 61(i)" Gross Turnover equal to sum of sl no 61ia + 61ib
or Gross Receipts"
should be equal Sl.No.
61ia + 61ib
44 A In Part A P&L, Sl.No. Sl no 61(ii) Presumptive Income under section 44AD
5 61(ii) Presumptive should be equal to sum of sl no 61iia + 61iib
Income under section
44AD should be equal
to Sl.No. 61iia + 61iib


44 A In Profit & Loss A/c, sl no 61iia cannot be less than 6% of the amount in sl
6 field 61(ii)(a) cannot be no 61ia
less than 6% of field
61(i)(a). Note : Round off ‐1. (i.e, if the value in XML is less than
the xml )
44 A In Profit & Loss A/c, sl no 61iib cannot be less than 8% of the amount in sl
7 field 61(ii)(b) cannot be no 61ib
less than 8% of field
61(i)(b). Note : Round off ‐1. (i.e, if the value in XML is less than
the xml )
44 A Income disclosed u/s Part A P&L ‐ sl no 61ib is Less than 61iib
8 44AD can not be more
than gross receipts
44 A Income disclosed u/s Part A P&L ‐ sl no 61ia is Less than 61iia
9 44AD can not be more
than gross Turnover
45 A In Profit & Loss A/c, Sl no 62ii is less than 50%of 62i
0 Sl.No. 62ii cannot be
less than 50% of the Note : Round off ‐1. (i.e, if the value in XML is less than
amount in Sl.No. 62i upto 1/‐ of temporary calculated value, don’t restrict
the xml )
45 A In Part A P&L, if If In Part A P&L "business code" u/s 44AD is selected
1 "Business code" u/s and income in field 61(i) and/or 61(ii) is zero or null
44AD is selected then
it is mandatory to
declare income u/s
44AD.
45 A In Part A P&L, Nature If sl no 61 nature of business is blank and sl no 61 (i)
2 of business must be and/or 61(ii) is greater than zero
filled by the assessee if
61(i) and /or (ii) is
greater than zero
45 A In Part A P&L, If If In Part A P&L "business code" u/s 44ADA is selected
3 "business code" u/s and income in field 62(i) and/or 62(ii) is zero or null
44ADA is selected
then it is mandatory to
declare income u/s
44ADA.
45 A In Part A P&L, Nature If sl no 62 nature of Profession is blank and sl no 62 (i)
4 of profession must be and/or 62(ii) is greater than zero
62(i) and /or (ii) is
greater than zero
45 A In Part A P&L, If If In Part A P&L "business code" u/s 44AE is selected
5 "business code" u/s and income in field 63(i) and/or 63(iii) is zero or null
44AE is selected then it
is mandatory to


declare income u/s
44AE.
45 A In Part A P&L, Nature If sl no 63 nature of business is blank and sl no 63(ii) is

6 of business must be greater than zero
63(ii) is greater than
zero
45 A In Part A P&L, Income Part A P&L ‐ sl no 62ii is more than 62i
7 u/s 44ADA cannot be
more than Gross
receipts
45 A In schedule BP value If sl no 36(i) is not equal to 61(ii) of schedule P&L
8 mentioned in the field
36(i) "Section 44AD"
amount mentioned at
the field" Presumptive
income under section
44AD" of Schedule
P&L.
45 A In schedule BP, field If sl no 36(ii) is not equal to 62(ii) of schedule P&L
9 36(ii) "Section 44ADA
(62(ii) of schedule
P&L)" should match
with field 62(ii)
"Presumptive Income
under section 44ADA "
of Schedule Profit &
Loss A/c.
46 A In schedule BP, field If sl no 36(iii) is not equal to 63(ii) of schedule P&L
0 36(iii) "Section 44AE
(63(ii) of schedule
P&L)" should match
with field 63(ii) "Total
presumptive income
from goods carriage
u/s 44AE" of Schedule
Profit & Loss A/c
46 A In Part A P&L, If Sl.No. In schedule P&L, in schedule 44AE, under goods
1 63(ii) "Total carriage schedule, the value at field 63(ii) (Presumptive
presumptive income Income) is MORE THAN ZERO but details in table from
from goods carriage "registration no.of vehicle" to "Presumptive income"
u/s 44AE" is greater were not filled
than zero than table
63(i) of 44AE should be
filed.


46 A In Part A P&L, Total Part A P&L ‐ Sl No. 63(ii) is not equal to column 5
2 presumptive income "Presumptive income u/s 44AE "
from goods carriage
u/s 44AE in field 63(ii)
breakup of
presumptive income
u/s 44AE in column 5
46 A In Part A P&L, in table In schedule 44AE,
3 63(i) of 44AE, total of total of all such individual rows is MORE THAN 120.
column 4 "Number of
months for which
goods carriage was
owned / leased / hired
by assessee" shall not
exceed 120.
46 D In Part A P&L, tonnage if in 44AE table column no 2 is exceeding 100 MT
4 of goods carriage
cannot exceed 100MT
46 A In Part A P&L, in table In Sl no 63 column 5 is less than :
5 63(i) of 44AE, if the 1.‐ for Tonnage<=12MT‐Rs. 7500 *no. of months
Tonnage capacity at 2.‐for Tonnage >12MT‐Tonnage *1000*no. of months
column 3 "Tonnage
Capacity of goods
carriage(in MT)" is less
than or equal to 12MT
then column 5
"Presumptive income
u/s 44AE for the goods
carriage" cannot be
less than column 4
"Number of months for
which goods carriage
was owned / leased /
hired by assessee"
*7500.
46 A In Schedule BP, Sl.No. In Sch BP Pt 2a "Net profit or loss from speculative
6 2a "Net profit or loss business" is not equal to 65iv of Schedule P&L
from speculative
business" should be Note this rule to be implemented only if Sl.No. 65(iv) >
equal to 65iv of Null/Blank
Schedule P&L
46 A Presumptive Business status in Part A ‐ General is selected as non resident
7 Income Under Section and value at field 44AD & 44ADA is greater than Zero
44AD cannot be
disclosed by Non‐
Resident.


46 A The provisions of 44AD The value at field "61ii" is greater than " zero" in
8 is not applicable for schedule P/L and
General commission
agents and In schedule NOB‐ Nature of Business, column “Code
persons carrying on [Please see instruction]” is filled with any of the
professions as referred following codes :
in section 44AA(1).

14001, 14002,14003, 14004, 14005, 14006,14008,
16001, 16002, 16003,
16004,16005,16007,16008,16009,16011,16013,16018,
16019_1, 16020,
18001,18002,18003,18004,18005,18010,18011,18012,
18013,18014, 18015, 18016,18017,18018, 18019,
18020, 20010,20011,20012, 09005
46 A Tax Payer has claimed (1a. In P&L, if gross profit / net profit [ field ref (in
9 loss under the head fields 64(i)(b) / 64(i)(d) / 64(ii)(b) / 64(ii)(d) / 65(ii) /
“Profits and gains of 65(iv) or sum of negative values of these all fields) < ‐
Business or 2.50 L or
Profession”/No 1b. Sum of negative values of 64(i)(d) + 64(ii)(d) +
account Case 65(iv) or Sum of negative values of 64(i)(b) + 64(ii)(b)
section(Part B) of Profit + 65(ii) < ‐2.5L or
& Loss A/c; however, 2. In BP, sl.no.1 < ‐2.5 L or
then Part A ‐ Balance 3. In BP, sl.no.38 < ‐2.5L )
Sheet and Part A ‐ AND
Profit and Loss Account (a. Trading, Manufacturing and P&L filled but Balance
should be filled and Sheet is not filled or
books of account b. Balance Sheet filled but Trading, Manufacturing and
should be audited. P&L is not filled or
c. both Trading, Manufacturing and P&L and Balance
Sheet are not filled )

Note : Zero and NUll, both are treated as Not filled.
Note : Fields in Trading, Manufacturing and P&L from
sl.no.1 to sl.no.53.
Note : Balance sheet : fields sl.no.1 to 5 in "Source of
funds" and sl.no.1 to 5 in "Application of funds"


47 A Income under business 44AB Flag = No in Audit information schedule
0 and profession is AND
disclosed then gross In Part B – TI, Total Income > 2,50,000/‐
receipts should be AND
mentioned in profit Presumptive income u/s 44ADA field in Schedule BP >
and loss account Zero
OR AND
Profit shown is less All other fields in Schedule BP = Zero or Null
than 50% of gross AND
receipts then details of 44ADA income in Schedule BP < 50% of (sum of item 4B
maintenance of the (Gross Receipts from profession) of Trading account,
books of accounts and 62(i) of P&L and 64(ii)(a) (Gross receipts from
audit report u/s 44AB profession in no accounts case)
in Part A‐General
should be filled OR

Item 4B (Gross Receipts from profession) of Trading
account
> Zero/Null
AND/OR
Sr.No.64 (ii)a (Gross Receipts in case of No accounts
case) of Part B‐P&L > Zero/Null
AND
Sr.No.62(i) of P&L > Zero/Null
AND
44ADA in Schedule BP>Zero/Null
AND
In Part B‐TI, Total Income > 2,50,000/‐
AND
44ADA in Schedule BP < Sl No. 1 of ScheduleBP
And
44ADA in Schedule BP< 50% of Sl.No.62(i)(Gross
receipts u/s.44ADA)

OR

44ADA in Schedule BP>Zero
And
Item 4B (Gross Receipts from profession) of Part A‐P&L
= Zero/Null
And
Sr.No. 64(ii)(a) (Gross Receipts from profession in case
of No accounts case) of P&L = Zero/Null
and
sl.no.62(i) of P*L ‐ Zero/null

Note: 1) While computing 50% in the above conditions,
a threshold benefit of Rs.1,000/‐ to be given


47 A In Schedule P&L, Sl.No. In Schedule P&L, SI.No 64(i)(b)‐ Sr.no 64(i)(c) NOT equal
1 64(i)(d) should be to SI.No 64(i)(d).
equal to Sl.No. 64(i)(b) Note : If SI.No 64(i)(b)‐ Sr.no 64(i)(c) is negative,
‐ 64(i)(c). consider it as zero.
47 A In Schedule P&L, Sl.No. In Schedule P&L, Sr.no 64(ii)(b)‐ Sr.no 64(ii)(c) should
2 64(ii)(d) should be be equal to Sr.no 64(ii)(d)
equal to Sl.No. 64(ii)(b) Note : If SI.No 64(ii)(b)‐ Sr.no 64(ii)(c) is negative,
‐ 64(ii)(c). consider it as zero.
47 A In Schedule P&L, Sl.No. In Schedule P&L, Si.no 64(i)(b) is more than Si.no64(i)(a)
3 64(i)(b) cannot be
more than Sl.No.
64(i)(a)
47 A In Schedule P&L, Sl.No. In Schedule P&L, Si.no 64(ii)(b) is more than Si.no
4 64(ii)(b) cannot be 64(ii)(a)
more than Sl.No.
64(ii)(a)
47 A In Schedule P&L, Sl.No. Sl no 64ia should be equal to sum of Sl no 64ia1+64ia2
5 64ia should be equal to
sum of Sl.No. 64ia1 +
64ia2
47 A In Schedule P&L, Sl.No. Sl no 64iia should be equal to sum of sl no 64iia1+64iia2
6 64iia should be equal
to sum of Sl.No. 64iia1
+ 64iia2
47 A In Schedule P&L, Total Total profit as per 64iii should be equal to sum of
7 profit as per Sl.No. 64iii 64i+64ii
of 64i + 64ii
47 A In Part A P&L, Sl.No. Sl no 65iv Net income from speculative activity should
8 65iv "Net income from be equal to Gross profit (65ii)‐ Expenses 65(iii)
speculative activity"
should be equal to
equal with the
difference between
Gross profit (65ii) and
Expenses (65iii)
47 A Assessee should
If Assessee selects country code as "+91 ‐ India" at the
9 provide valid Mobile field provided "Country" in schedule "Part A General"
Number and gives mobile no 1 or 2 as less than or more than 10
digits.

Please note that mobile no starting with zero is not
valid.
48 A HUF cannot claim relief In Filing status assessee is HUF, Sl. No.6a (Relief u/s 89)
0 u/s 89 in Part B‐TTI cannot be claimed
48 A Name entered in the The name as entered by you in the return does not
1 return should match match with the name as per the PAN date base.
with the name as per


the PAN database
48 A If taxpayer claiming The Date of Birth mentioned in Part A General
2 benefit of senior Information of Schedule Income Details does not match
citizen or super senior with the Date of Birth as per the PAN data base/
citizen then date of Aadhaar Database
birth should be Note: This rule is applicable only if staus of assesse is
matched with PAN individual
database
48 A If the original return is If return is being filed u/s 139(5) and if entry is available
3 filed under section in e‐filing table for original return which is filed u/s
142(1) then taxpayer 142(1)
cannot file revised
return
48 A In Part A General, In Part‐A general if Yes is selected in "Whether you
4 "Whether you have have held unlisted equity shares at any time during the
held unlisted equity previous year?"
shares at any time AND
during the previous at least one row is not filled
year?" is selected as Following condition to be factored:
"Yes" then details in If any field > o then rule is not applicable i.e ignore this
table should be filled rule
i.e. If all the fields in is 0 only then trigger this rule
48 A In Part A General In In Part‐A general Sl. No.F "status 5A" is Yes ‐and
5 information, "Are you None of the columns in Schedule 5A are filled
governed by
Portuguese Civil Code
as per section 5A?" is
selected as Yes then
schedule 5A should be
filled
48 A If return is being filed "In Part A General, Return is being filed by
6 by Representative Representative Assessee but the PAN quoted in
Assessee then PAN representative assessee field is not same as the PAN
quoted in return who is trying to upload the return.
should be same as the Note: This rule will be applicable only if field "Whether
PAN who is trying to this return is being filed by a representative assessee?"
upload the return. is selected as Yes"
48 A In Verification, if

7 representative is If in Part‐ Verification capacity is selected as
selected from "Representative" from drop down & Details regarding
dropdown of capacity "Name of the representative, Capacity of the
then Yes should be representative, Address of the representative and
selected in "Whether Permanent Account Number (PAN)" is not filled.
this return is being
filed by a
representative


assessee" & details of
representative
assessee in Part‐A
General and details of
representative should
be filled
48 A In Part A General, Are In Part‐A general if Yes is selected in "Are you filing
8 you filing return of return of income under Seventh proviso to Section
income under Seventh 139(1) "
proviso to Section AND
139(1) is selected as Details are not filled
Yes then details should
be provided Note: This rule is applicable only if staus of assesse is
individual
48 A In Part A General, In Part‐A general if Yes is selected in "were Director in a
9 Whether you were company at any time during the previous year?"
Director in a company AND
at any time during the at least one row is not filled
previous year? is
selected as Yes then
the details should be
filled
49 A Donee PAN mentioned If "PAN of the donee" in Sch 80G ( if filled ) is equal to
0 in Schedule 80G Assessee PAN mentioned in Part A General Information
cannot be the same as of Schedule Income Details or PAN as entered in
the assessee PAN or verification part .
the verification PAN
49 B If assessee is liable to If Part A‐ general Audit details (b) selected as "yes" and
1 audit u/s 44AB then If Part A ‐general Audit details ( c) delected as "yes",
Form 3CA‐3CD / Form and Form 3CA‐3CD or Form 3CB‐3CD for the AY 2021‐
3CB‐3CD should be 22 is not filed
filed.
49 D If audit report u/s If Part A general field d(2)section selected as 44DA and
2 44DA is mentioned if in Part A General Audit field "Whether have you
then Form 3CE is furnished such other audit report?" Has been selected
should be filed. as yes , and form 3CE for the AY 2021‐22 is not filed.
49 D Assessee has Capital If field A2 and B2 of Sch CG is greater than zero, and
3 Gain in case of Slump form 3CEA for the AY 2021‐22 is not filed.
Sale then Form 3CEA
should be filed
49 D If assessee is liable to If Part A general field "Are you liable for audit u/s 92E"
4 audit u/s 92E then and if in Part A General Audit field "whether the
Form 3CEB should be accounts have been audited u/s. 92E?" Has been
filed. selected as yes , and form 3CEB for the AY 2021‐22 is
not filed.


49 D If assessee is liable to If Part A general field d(2) section selected as 115JC and
5 pay AMT u/s 115JC if in Part A General Audit field "Whether have you
then Form 29C should furnished such other audit report?" Has been selected
be filed. as yes , , and form 29C for the AY 2021‐22 is not filed.
49 A In Part A General Audit information, Sl no b and c are selected as 'Yes'
6 information, if and sl no C(1), C(2), C(3) , C(6), C(7) are blank
Assessee is liable for
audit u/s 44AB and Yes
is selected for accounts
have been audited by
an accountant,
information relating to
auditor and audit
report should be
furnished
49 A In Part A General Audit Information, Sl. No. a2 cannot be blank
7 information, "Whether
assessee is declaring
income only under
section
44AE/44B/44BB/44AD/
44ADA/44BBA/44BBB"
is mandatory
49 A In Part A General Audit Information, Sl. No. a2i cannot be blank, if a2 is
8 information, If selected as no
Assessee selects field
"Whether assessee is
declaring income only
under section
44AE/44B/44BB/44AD/
44ADA/44BBA/44BBB"
as No then Sl.No. a2i
cannot be left blank
49 A In Part A General Audit Information, Sl. No. a2ii cannot be blank, if a2 (i)
9 information, If is selected as Yes
under section
44AE/44B/44BB/44AD/
44ADA/44BBA/44BBB"
as Yes, then Sl.No. a2ii


50 A In Part A General Audit Information, Sl. No. a2iii cannot be blank, if a2 (i)
0 information, If is selected as Yes
under section
44AE/44B/44BB/44AD/
44ADA/44BBA/44BBB"
as No, then Sl.No. a2iii
50 A In Part A General "Date of Audit report" in Part A General : Audit
1 information, Date of Information at C‐7 , D(ii), D (iii), e(iv) cannot be greater
audit report cannot be than system date
after system date
50 A Non‐resident is not In Filing status Residential Status is "Non Resident"
2 eligible to disclose and Sl. No. 2dxvi (115BBF) of Schedule OS or 3e
Income from Patent (115BBF) in Schedule BP is greater than Zero
u/s 115BBF
50 A If Assessee is not liable Audit information, If No is selected for field "whether
3 to maintain accounts you have maintained the accounts as per section 44AA"
as per section 44AA,
then clause 6 of
Balance sheet and
clause 61 to 65 of
cannot be blank
50 A TAN number should be First three alphabets should be as per list TAN codes on
4 valid. field TAN
50 A In Schedule 112A, Col. In Schedule 112A, Col. 6 Total Sale Value should be
5 6 Total Sale Value equal to Col. 4*Col. 5
should be equal to Col. This rule will not be applicable if drop is selected as "
4*Col. 5 After 31st January, 2018" in schedule 112A

Note : round of each field total for +100 or ‐100.
50 A In Schedule 112A, Col. In Schedule 112A, Col. 7 Cost of acquisition without
6 7 Cost of acquisition indexation should be higher of Col. 8 and Col. 9
without indexation Note : Round off +2 and ‐ 2 for Col 7 will be allowed
should be higher of
Col. 8 and Col. 9
50 A In Schedule 112A, Col. In Schedule 112A, Col. 9 If the long term capital asset
7 9 If the long term was acquired before 01.02.2018 should be lower of Col.
capital asset was 6 and Col. 11
acquired before Note : Round off +2 and ‐ 2 for Col 9 will be allowed
01.02.2018 should be
lower of Col. 6 and Col.
11


50 A In Schedule 112A, Col. In Schedule 112A, Col. 11 Total Fair Market Value of
8 11 Total Fair Market capital asset as per section 55(2)(ac) should be equal to
Value of capital asset Col. 4*Col. 10
as per section 55(2)(ac)
4*Col. 10 After 31st January, 2018" in schedule 112A

Note : round of each field for +100 or ‐100.
50 A In Schedule 112A, Col. In Schedule 112A, Col. 13 Total deductions should be
9 13 Total deductions equal to sum of Col. (7+12)
of Col. (7+12) Note : round of each field for +100 or ‐100.
51 A In Schedule 112A, Col. In Schedule 112A, Col. 14 Balance should be equal to
0 14 Balance should be the output of Col. 6‐Col. 13
equal to the output of
Col. 6‐Col. 13 Note : round of each field for +100 or ‐100.
51 A In Schedule 112A, Total In Schedule 112A, Total should be equal to the sum of
1 of Col 6, 7, 8, 9, 11, 12, Sl. No. (1+2+3+4+…..)
13 and 14 should be
equal to the sum of Note : round of each field total for +100 or ‐100.
individual amounts
entered in respective
column
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 6 Total Sale
2 115AD(1)(iii) proviso, Value should be equal to Col. 4*Col. 5
Col. 6 Total Sale Value
4*Col. 5 After 31st January, 2018" in schedule 15AD(i)(b)(iii)
proviso

Note : round of each field for +100 or ‐100.
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 7 Cost of

3 115AD(1)(iii) proviso, acquisition without indexation should be higher of Col.
Col. 7 Cost of 8 and Col. 9
acquisition without
indexation should be
higher of Col. 8 and
Col. 9
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 9 If the long term
4 115AD(1)(iii) proviso, capital asset was acquired before 01.02.2018 should be
Col. 9 If the long term lower of Col. 6 and Col. 11
capital asset was
acquired before
01.02.2018 should be
lower of Col. 6 and Col.
11


51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 11 Total Fair
5 115AD(1)(iii) proviso, Market Value of capital asset as per section 55(2)(ac)
Col. 11 Total Fair should be equal to Col. 4*Col. 10
Market Value of capital
asset as per section This rule will not be applicable if drop is selected as "
55(2)(ac) should be After 31st January, 2018" in schedule 15AD(i)(b)(iii)
equal to Col. 4*Col. 10 proviso

Note : round of for +100 or ‐100.
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 13 Total
6 115AD(1)(iii) proviso, deductions should be equal to sum of Col. (7+12)
Col. 13 Total
deductions should be
equal to sum of Col. Note : round of each field for +100 or ‐100.
(7+12)
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Col. 14 Balance
7 115AD(1)(iii) proviso, should be equal to the output of Col. 6‐Col. 13
Col. 14 Balance should
be equal to the output
of Col. 6‐Col. 13 Note : round of each field for +100 or ‐100.
51 A In Schedule In Schedule 115AD(1)(iii) proviso, Total should be equal

8 115AD(1)(iii) proviso, to the sum of Sl. No. (1+2+3+4+…..)
Total of Col 6, 7, 8, 9,
11, 12, 13 and 14 Note : round of each field total for +100 or ‐100.
sum of individual
amounts entered in
respective column
51 A In Schedule 80G, In Schedule 80G if value at field Total field of "Eligible
9 amount of deduction amount of Donations" (F in Schedule 80G) is more than
computed should not value at field "Total Donations"(E in Schedule 80G)
be more than the
eligible amount
52 A Deduction u/s 80G is in Schedule 80G sl no A / B/ C/D donation in cash is
0 not allowed for more than Rs. 2000 in each field If donation in cash >
donation made in cash Rs.2000, then eligible amount of donation cannot
above Rs. 2,000/‐ at exceed donation in other mode
Sl.No. A against one
donee PAN.
52 A Deduction u/s 80G is
1 not allowed for
donation made in cash
above Rs. 2,000/‐ at
Sl.No. B against one
donee PAN.


2 not allowed for
Sl.No. C against one
donee PAN.
3 not allowed for
Sl.No. D against one
donee PAN.
52 A in Schedule 80G, Total in Schedule 80G, Total Donation at point A should be
4 Donation at point A equal to the sum of Donation in Cash and Donation in
should be equal to the other mode
sum of Donation in
Cash and Donation in
other mode
52 A in Schedule 80G, Total in Schedule 80G, Total Donation point B should be
5 Donation at point B equal to the sum of Donation in Cash and Donation in
sum of Donation in
other mode
52 A in Schedule 80G, Total in Schedule 80G, Total Donation point C should be
6 Donation at point C equal to the sum of Donation in Cash and Donation in
sum of Donation in
other mode
52 A in Schedule 80G, Total in Schedule 80G, Total Donation point D should be
7 Donation at point D equal to the sum of Donation in Cash and Donation in
sum of Donation in
other mode
52 A In Sch 80G, Total In Sch 80G, Total Donation at point E should be equal to
8 Donation at point E the sum of (Aiii+Biii+Ciii+Diii)
sum of
(Aiii+Biii+Ciii+Diii)


52 A In Schedule HP, Schedule HP ‐ Value at field "1g" is not equals to 30% of
9 Standard deduction Annual value at "1f " in schedule HP.
allowed on House This rule shall be implemented for all properties in HP
property should be & value at field "1g" is greater than zero
equal to 30% of Annual
value. 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 )
53 A In Schedule HP, In schedule HP, the answer to the question " Is the
0 Ownership of house is property co‐owned" is "YES" and sum of assessee's
selected as co‐owned share in the property plus share of co‐owner is less
house property then than 100%.
assessee's share and
co‐owner(s) share
should be equal to 100
%.
53 A In Schedule HP, In case If "Type of HP" is Let out/ Deemed let out, Schedule HP
1 property is co‐owned, ‐ If the answer to the question "Is the property co‐
annual value of the owned?" is "yes" then value at field 1(f) should be
property owned should equal to Assessee's percentage of share in the property
be equal to own *value at field 1e (applicable for all properties ).
percentage share
*annual value.
53 A In Schedule HP, If in "Schedule HP", Co‐owned Flag is Y and Assessee's
2 Assessee cannot claim share of percentage in property is ZERO and Sl.no. "1h"
interest on borrowed is greater than ZERO.
capital if assessee's
share of co‐owned
property is zero
53 A In Schedule HP, Value at field "1c" in "Schedule HP" is more than zero
3 Municipal tax cannot AND
be claimed if Gross Value at field "1a" in "Schedule HP" is zero or null
rent received/
receivable/ lettable
value is zero or null
53 A In Schedule HP, Type Option No is selected for 'Are you opting for new tax
4 of "House Property" is regime u/s 115BAC ?' and type of House property is
selected as "Self‐ selected as "SOP", and value at field 1h, 2h….n….. of
occupied" then Schedule HP is greater than 2 lakh.
maximum Interest on
borrowed capital
cannot be claimed
more than Rs.
2,00,000.
opting for new tax


53 A In Schedule HP, Sl.No. In schedule HP, sl.no.4 (Income from House property) is

5 3 should be equal to not equal to sum of sl.no.1k (of all properties) +
sum of Sl.No. 1k+2K+2 sl.no.23
53 A In Schedule HP, In case In "Schedule HP" If "Type of House Property" is
6 of type of property is "Deemed Let out" or "Let Out"
let out or deemed let and
out then Gross rent Value at field "1a of all the properties" is null or Zero.
received/ receivable/
lettable value should
be more than zero
53 A In Schedule HP, Sl.No. In "Schedule HP" if the value at field 1e is NOT Equal to
7 1e ‐ Annual Value Sum of SI no. (1a‐1d)
should be equal to
Sl.No. (1a‐ 1d)
53 A In Schedule HP, Sl.No. In "Schedule HP" if the value at field 1d is NOT Equal to
8 1d ‐Total should be Sum of SI no. (1b+1c)
equal to Sl.No. (1b+1c)
53 A In Schedule HP, Sl.No In "Schedule HP" if the value at field 1i is NOT Equal to
9 1i "Total" should be Sum of SI no. (1g+1h)
equal to Sl.No. (1g+1h)
54 A In Schedule HP, Sl.No. In "Schedule HP" if the value at field 1k is NOT Equal to
0 1k "Income from Sum of SI no. (1f‐1i+1j)
House Property (1f – 1i
+ 1j)" should be equal
to Sl.No. (1f – 1i + 1j)
54 A In Schedule HP, Sl.No. Schedule HP Sl. No. 2 is not equal to the sum of net
1 2 "Pass through income col. 9 of Sl. No. (i) of Sch PTI against all the
income" should be Names of business trust / investment fund
equal to the amount of
net income/ loss of HP
PTI
54 A In Schedule HP, In Schedule HP, more than two house is claimed to be
2 assessee cannot claim self occupied
more than two house
is claimed to be self or
occupied
annual letable value for the properties is zero or null
for more than two house and interest on borrowed
capital has been claimed as deduction for more than


two self occupied property
54 A In Schedule 80D, If option No is selected for 'Are you opting for new tax

3 Deduction at Sl. No. 1a regime u/s 115BAC? And In Schedule 80D, value at field
Self and Family will be 1a is greater than 25000
allowed to the extent
of 25000.
opting for new tax
4 Deduction at Sl. No. 1a regime u/s 115BAC? And In Schedule 80D, Deduction
should be equal to sum at Sl. No. 1a should be equal to sum of Sl. No (i+ii)
of Sl. No (i+ii)
Note : This validation need to be checked if (i+ii) <
25000
54 A Deduction of Since option No is selected for 'Are you opting for new
5 Preventive Health tax regime u/s 115BAC?,In Schedule 80D, value of all
Check up under section the fields 1(a)(ii), 1(b)(ii), 2(a)(ii), 2(b)(ii) combined
80D for Self and Family together is greater than 5000
and/or Parents cannot
be greater than 5000.
opting for new tax
6 Deduction at Sl. No. 1b regime u/s 115BAC? And In Schedule 80D, value at field
Self and Family (Senior 1b is greater than 50000
Citizen) will be allowed
to the extent of 50000.
opting for new tax


54 A In Schedule 80D, If Option No is selected for 'Are you opting for new tax
7 Deduction at Sl. No. 1b regime u/s 115BAC?,In Schedule 80D, Deduction at Sl.
should be equal to sum No. 1b should be equal to sum of Sl. No (i+ii+iii)
of Sl. No (i+ii+iii)
Note: This validation to be checked if value at Sl. No.
(i+ii+iii) is less than 50000
8 Deduction at Sl. No. 2a regime u/s 115BAC? And In Schedule 80D, value at field
Parents will be allowed 2a is greater than 25000
to the extent of 25000.
opting for new tax
9 Deduction at Sl. No. 2a regime u/s 115BAC?, In Schedule 80D, Deduction at Sl.
should be equal to sum No. 2a should be equal to sum of Sl. No (i+ii)
of Sl. No (i+ii)
Note: This validation to be checked if value at Sl.
No.(i+ii) is less than 25000
0 Deduction at Sl. No. 2b regime u/s 115BAC? And In Schedule 80D, value at field
Parents (Senior Citizen) 2b is greater than 50000
will be allowed to the
extent of 50000.
opting for new tax
1 Deduction at Sl. No. 2b regime u/s 115BAC?, In Schedule 80D, Deduction at Sl.
should be equal to sum No. 2b should be equal to sum of Sl. No (i+ii+iii)
of Sl. No (i+ii+iii)
Note: This validation to be checked if value at Sl. No.
(i+ii+iii) is less than 50000
55 A In Schedule 80D, Sl. If option No is selected for 'Are you opting for new tax
2 No. 3 Eligible amount regime u/s 115BAC? And In Schedule 80D, Sl. No. 3
of deduction will be Eligible amount of deduction is greater than 100000
allowed to the extent
of 100000.
opting for new tax


3 Eligible amount of regime u/s 115BAC?, In Schedule 80D, Eligible amount
deduction at Sl. No. 3 of deduction at Sl. No. 3 should be equal to sum of Sl.
should be equal to sum No (1a+1b+2a+2b) subject to GTI
of Sl. No
(1a+1b+2a+2b) Note: This validation to be checked if value of Sl. No.
(1a+1b+2a+2b) at is less than 100000
55 A If deduction u/s 80G is Option No is selected for 'Are you opting for new tax
4 claimed in Sch VIA then regime u/s 115BAC? And In schedule VI A , value in
details should be field 80G (Pt. m) System calculated value is greater than
provided in Schedule zero
80G AND
In "80G schedule", the field "Total Eligible Amount of
Donation" field is "Zero" or "NULL".
55 A If deduction u/s 80D is In Schedule VI A , value in field 80D (Pt. f) System
5 claimed in Sch VIA then calculated value is greater than zero
details should be AND
provided in Schedule In "80D schedule", the field Sl. No. 3 "Eligible Amount
80D of Deduction" field is "Zero" or "NULL".
55 A In Schedule VI‐A, 80D In schedule Chpater VIA, in Sr No 1(f) value in field 80D

6 claimed should be is not equal to the field Sl. No. 3 "Eligible Amount of
equal to Eligible Deduction" of Schedule 80D subject to GTI
amount of deduction
of Schedule 80D
subject to GTI
55 A In Schedule S, Sl.no 1 In "Schedule S" if value at Sl.no1 is not equal to sum of
7 Gross Salary (1a + 1b + Sl.no 1a+1b+1c
1c) should be equal to
the sum of Sl.no Note : This check also needs to be done when there are
1a+1b+1c multiple employment details
55 A In Schedule S, Sl.No. 2 In "Schedule S", Sl.no 2 Total Gross Salary should be
8 Total Gross Salary(from sum of Sl.no1 +…. Of all employers.
all employers) should
be sum of Sl.No. 1
+2+3….
55 A In Schedule S, Sl.No. 3 In Schedule S, Sl.no 3 Allowanaces to the extent
9 Allowances to the exempt u/s 10 should be sum of all the dropdowns
extent exempt u/s 10
sum of all the
dropdowns
56 A In Schedule S , Sl. No. 4 In "Schedule S", if value at Sl.no.4 is not equal to
0 Net Salary should be difference of Sl.no 2‐3
output of Sl.No. 2 ‐ 3 Note: This rule will be applicable if 2 is greater than 3
If 2 < 3, then 4 should be "Zero"


56 A In Schedule S, Sl. No. 5 In "Schedule S" If value at Sl.no.5 is not equal to sum of
1 "Deductions u/s 16 Sl.n 5a+5b+5c
(5a+5b+5c)" should be
sum of 5a+5b+5c
56 A In Schedule S, Sl.no. 6 In "Schedule S" If value at 6 is not equal to difference of
2 "Income chargeable 4‐5
under Salaries" should Note: This rule will be applicable if 4 is greater than 5
be output of Sl.No. 4‐5
56 A Exemption u/s 10(10) Deduction under Sch S in 3 "Exemption u/s 10(10) for
3 for gratuity shall not gratuity "is more than Sch S in (1a) "Gratuity" OR
exceed income offered Deduction under Sch S ‐3 "Exemption u/s 10(10) for
under the head Salary gratuity" is more than Rs. 20 Lakhs.
u/s 17(1) under sub
head gratuity receipt
and cannot exceed Rs.
20 lakhs
56 A Exempt Allowance u/s Option No is selected for 'Are you opting for new tax
4 10(13A)‐Allowance to regime u/s 115BAC ?' and in Schedule S in Field 3
meet expenditure dropdown value of "Sec 10(13A)‐Allowance to meet
incurred on house rent expenditure incurred on house rent " is more than
cannot be more than [(50% of dropdown value of " Basic Salary and
minimum of : Dearness Allowance) or House Rent Allowance " in the
a) 50% of Basic + DA as Sl.no.1a of all employers of Sch S ] whichever is lower
per drop downs of
Salary as per section
17(1) or
b) HRA as per drop
down of salary as per
section 17(1)
opting for new tax
56 A In Schedule Salary, In Schedule S, in Field 3, "Total value of allowances to
5 Total of exempt the extent exempt u/s 10" exculding HRA u/s 10(13A)
allowances excluding shall not exceed "Total of Gross Salary" at Sl. No. 2 as
HRA shall not exceed reduced by House Rent Allowance (of all the
total of gross salary as employers)
reduced by HRA
56 A In Schedule Salary, If 1a of Schedule S is not equal to sum of drop down of
6 Sum of Drop downs in 1a
Sl. No. 1a should be
equal to sum of
individual dropdowns
at Sl No. 1a


56 A In Schedule Salary, if 1b of Schedule S is not equal to sum of drop down of
7 Sum of Drop downs in 1b
Sl. No. 1b should be
equal to sum of
at Sl No. 1b
56 A In Schedule Salary, If 1c of Schedule S is not equal to sum of drop down of
8 Sum of Drop downs in 1c
Sl. No. 1c should be
equal to sum of
at Sl No. 1c
56 A In Schedule Salary, If Nature of Employer" is other than Central or State
9 Entertainment government or PSU and Value in field 5b is more than
allowance 16(ii) will "Zero"
not be allowed for Note: This rule shall be applicable only when none of
employees other than the employer is Central or State Government or PSU .
Central and State
government and PSU
(If none of the
employer is Central or
State Government or
PSU)
57 A In Schedule Salary, For Option No is selected for 'Are you opting for new tax
0 Central and State Govt regime u/s 115BAC ?' and Nature of Employer" is
and PSU employees, Central or State government or PSU and Value in field
Entertainment 5b is more than 5000 or 1/5th of Basic Salary at 1a
allowance u/s 16(ii) will
be allowed to the Note : Round off +1. (i.e, if the value in XML is more
extent of Rs 5000 or than upto 1/‐ of temporary calculated value, don’t
1/5th of Basic salary, restrict the xml )
whichever is lower
opting for new tax
57 A Professional tax u/s Option No is selected for 'Are you opting for new tax
1 16(iii) will be allowed regime u/s 115BAC ?', In Sch Salary, the value at field 5c
only to the extent of Rs is more than "5000"
5000
opting for new tax
57 A In Schedule Salary, Entry in Sch S ‐ 1a‐ Sl. No.13 shall not be allowed
2 Exemption u/s 10(10) against more than one Employer.
shall not be allowed


against more than one
Employer.
57 A In Schedule Salary, Entry in Sch S ‐ 1a‐ Sl. No.12 shall not be allowed
3 Exemption u/s 10(10A) against more than one Employer.
shall not be allowed
against more than one
Employer.
57 A In Schedule Salary, Option No is selected for 'Are you opting for new tax
4 standard deduction u/s regime u/s 115BAC ?' and In schedule S, Sl no 5a should
16(ia) should not not exceed 50,000 or net salary as per sl no 4
exceed Rs 50,000 or whichever is less
salary whichever is less
opting for new tax
57 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of 1a+1b+1c+1d+1e is not equal
5 1 "Gross amount to Sl.no.1
chargeable to tax at
normal applicable
rates" should be equal
to the sum of Sl.No.
(1a+1b+1c+1d+1e)
57 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of 3a(i)+3a(ii)+3b+3c is not equal
6 3c "Deduction u/s 57" to 3d)
sum of Sl.No.
(3a(i)+3a(ii)+3b+3c)
57 A In Schedule OS, Sl.No. In Schedule OS ‐ 1c is equal to zero or null and Sl.no 3b
7 3b "Depreciation" can is greater than zero
be claimed only if
income is offered at
Sl.No. 1c "Rental
income from
machinery, plants,
building, etc., Gross"
57 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of Sl.no 2+6(enter 0 if negative) is
8 7 "Income from other not equal to Sl.no. 7
sources (other than
from owning race
horses)" should be
2+6
57 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of 8a‐8b+8c+8d is not equal to
9 8e "Balance" should be Sl.no. 8e
(8a‐8b+8c+8d)


58 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of 7 + 8e( take 8e is zero if
0 9 "Income under the negative) is not equal to Sl.no. 9
head Income from Note: This rule will be applicable only if 8e is zero or
Other Sources" should more than zero
be equal to sum of
Sl.No. (7 +8e)
58 A In Schedule OS, Sl.No. In "Schedule OS" if 2e is not equal to sum of all the
1 2e "Pass through drop downs
income in the nature of
income from other
sources chargeable at
special rates" should
be equal to sum of all
the drop downs
58 A In Schedule OS, Sl.No. value at Sl.no.1d is not equal to sum of SL.no.
2 1d "Income of the 1di+1dii+1diii+1div+1dv
nature referred to in
section 56(2)(x) which
is chargeable to tax"
of Sl.No.
(1di+1dii+1diii+1div+1d
v)
58 A In Schedule OS, In schedule OS, at column "Item No.1 and 2 in which
3 Column 3 of table 2f, included", sum of "Amount" for dropdown "1a"
the sum of all the should not be more than sum of amounts of all
dropdown value of Col dropdowns in field 1ai
2 Amount of income of
1a should not exceed
the field 1ai "Dividend
income [other than
(ii)]"
4 Column 3 of table 2f, included", sum of "Amount" for dropdown "1b"
the sum of dropdown should not be more than sum of amounts of all
value of Col 2 Amount dropdowns in field 1b
of income of 1b should
not exceed the field 1b
"Interest, Gross"
5 Column 3 of table 2f, included", sum of "Amount" for dropdown "1c"
value of Col 2 Amount dropdowns in field 1c
of Income of 1c should
not exceed the field 1c
"Rental income from
machinery, plants,
buildings, etc., Gross"


6 Column 3 of table 2f, included", sum of "Amount" for dropdown "1d"
value of Col 2 Amount dropdowns in field 1d
of income of 1d should
not exceed the field 1d
"Income of the nature
56(2)(x) which is
chargeable to tax "
58 A In Schedule OS, In Schedule OS the sum of all the dropdown value of
7 Column 3 of table 2f, Col 2 Amount of Income of 2a at column 3 of table 2f
the sum of dropdown should not be more than value at field '2a' .
value of Col 2 Amount
of Income of 2a should
not exceed the field 2a
"Winnings from
lotteries, crossword
puzzles etc.
chargeable u/s 115BB"
8 Column 3 of table 2f, included", sum of "Amount" for dropdown "2d"
value of Col 2 Amount dropdowns in field 2d
of Income of 2d should
not exceed the field 2d
"Any other income
rate"
9 Column 3 of table 2f, included", sum of "Amount" for dropdown "2e"
value of Col 2 Amount dropdowns in field 2e
of Income of 2e should
not exceed the field 2e
"Pass through income
in the nature of income
from other sources
rates"


59 A In Schedule OS, Sl.no 6 In Schedule OS ‐ Sum of Sl.no. 1(after reducing income
0 Net Income from other related to DTAA portion)‐3+4+5 should be equal to 6
sources chargeable at
normal applicable rates Note: In schedule OS,
should be equal to sum For Non residents ‐ DTAA income will be reduced only if
of Sl.No. (1(after TRC flag is Yes at column number 7 of sl no 2f
reducing income
related to DTAA
portion)‐ 3 + 4 + 5)

general is Non‐
shall be considered
provided TRC flag is
"Yes".

If status in Part A
of the TRC flag.
59 B If assessee disclosed In Filing status Residential Status is "Resident" and
1 income under section return filed u/s 139(4) & Sl. No. 2dxvi of Schedule OS
115BBF then furnishing greater than Zero.
of Form 3CFA is
mandatory within due
time allowed u/s
139(1)
59 A In schedule OS, Sl.No. In schedule OS, sl no 2f, column 10 is not lower of
2 2f , column 10 is column 6 and column 9
should be lower of
column 6 and column For Non‐resident: The value should be lower of (6) or
9. (9) provided TRC flag is "Y". If TRC no then this field will
be Zero or Null
general is Non‐ For resident: lower of col 6 or col 9 irrespective of TRC
resident, DTAA income Flag
shall be considered
"Yes".

If status in Part A
of the TRC flag.


59 A In Schedule OS, Sl.No. In Schedule OS ‐ Sum of 2a+2b+2c+2d+2d+2f elements
3 2 "Income chargeable related to Sl. No. 1 is not equal to SL.no.2
to tax at special rate
should be equal to the (For Non‐residents , elements related to Sl. No. 1 to be
sum of Sl.No. considered only where TRC Flag is Y)
(2a+2b+2c+2d+2e +2f
elements related to Sl.
No. 1)

general is Non‐
shall be considered
"Yes".

If status in Part A
of the TRC flag.
59 A In Schedule OS, In Schedule OS, Deduction u/s 57iia shall be allowed
4 Deduction u/s 57iia only if income is offered in Family Pension in Sl. No. 1(e
shall be allowed only if ) 1
income is offered in
Family Pension in Sl.
No. 1(e)
59 A In Schedule OS, Sl. No. In Schedule OS, Sl. No. 1b should be equal to sum of
5 1b should be equal to (bi+bii+biii+biv+bv)
sum of
(bi+bii+biii+biv+bv)
59 D Form 3CFA should be If Value entered at "S.No 2dxvi" of Schedule OS is
6 filed within due date to more than ZERO but Form 3CFA is not filed for the AY
claim the benefits 2021‐22
under section 115BBF
Or

if value entered at Sl. No. 3e of schedule BP " section
115BBF >0 ,

but Form 3CFA is not filed for the AY 2021‐22 or not
filed within the due date


59 A In Schedule OS, Sl. No. In Schedule OS, Sl. No. 10 the quartely break up of
7 10 the quarterly break Dividend Income (i+ii+iii+iv+v) should be equal to Sl.
up of Dividend Income No. 1a(i) ‐ Dividends other than 2(22)(e) ‐ DTAA of
should be equal to Sl. Dividend ‐ System calculated value Interest expenditure
No. 1a (Dividend other u/s 57 attributable to Dividend other than 2(22)(e)] of
than 2(22)(e) ‐ DTAA Schedule OS
Dividend other than
2(22)(e) ‐ System
calculated value Note: In schedule OS,
Interest expenditure For Non residents ‐ DTAA income will be reduced only if
u/s 57 attributable to TRC flag is Yes at column number 7 of sl no 2f
Dividend other than
2(22)(e)] of Schedule
OS

general is Non‐
shall be considered
"Yes".

If status in Part A
of the TRC flag.
59 A In Schedule OS, Sl. No. In Schedule OS, Sl. No. 10 the quartely break up of
8 10 the quarterly break Income by way of winnings from lotteries, crossword
up of Income by way of puzzles, races, games, gambling, betting etc. referred to
winnings from in section 2(24)(ix) (i+ii+iii+iv+v) should be equal to Sl.
lotteries, crossword No. 2a Winnings from lotteries, crossword puzzles etc.
puzzles, races, games, chargeable u/s 115BB reduced by DTAA 115BB .
gambling, betting etc.
2(24)(ix) should be Note: In schedule OS,
equal to Sl. No. 2a For Non residents ‐ DTAA income will be reduced only if
Winnings from TRC flag is Yes at column number 7 of sl no 2f
lotteries, crossword
puzzles etc.
chargeable u/s 115BB

general is Non‐
shall be considered
"Yes".


If status in Part A
of the TRC flag.
59 A Total of STCG in Value at field "A10 " in "Schedule CG" is not equal to
9 Schedule CG should be the sum of value A1e of all the blocks+A2c+ A3e+ A4a+
equal to the individual A4b+ A5e+ A6g+A7+A8‐A9a of Schedule CG .
breakup of STCG in
Schedule CG
60 A Total of LTCG in Value at field "B14" in "Schedule CG" is not equal to the
0 Schedule CG should be sum of value B1e of all the blocks +B2e +B3e + B4e +
equal to the individual B5c +B6c+ B7e+ B8c+B9c+ B9f +B10e+ B11+ B12‐B13a
breakup of LTCG in of Schedule CG .
Schedule CG
60 A In Schedule CG, Sl.No. Value at field "C " in "Schedule CG" is not equal to the
1 C Income chargeable sum of value A10+B14 of Schedule CG .
under the head Note: This rule will applicable only if B14 is positive.
"Capital Gain" should
Total Short Term
Capital Gain and Total
Long Term Capital Gain
60 A In Schedule CG, Full If In Schedule CG, Full Value of Consideration(sr no
2 Value of A1aiii) is zero and expenses (sr no A1b(iv) are more
Consideration(Sl.No.A1 than zero
aiii) is zero then
expenses (Sl.No.
A1b(iv) cannot be
claimed
60 A In Schedule CG, Full If In Schedule CG, Full Value of Consideration(sr no A3a)
3 Value of is zero and expenses (sr no A3b(iv) are more than zero
Consideration(Sl.No.
A3aiii) is zero then
expenses (Sl.No.
A3b(iv) cannot be


claimed
Consideration(Sl.No. than zero
A5aiii) is zero than
expenses (Sl.No.
A5b(iv) cannot be
claimed
A6aiii) is zero than
expenses (Sl.No.
A6b(iv) cannot be
claimed
6 Value of B1aiii) is zero and expenses(sr no B1b(iv) are more than
Consideration(Sl.No. zero
B1aiii) is zero than
expenses(Sl.No. B1b(iv)
cannot be claimed
60 A In Schedule CG, Full If In Schedule CG, Full Value of Consideration(sr no B3a)
7 Value of is zero and expenses(sr no B3b(iv) are more than zero
B3a) is zero than
expenses (Sl.No.B3b(iv)
cannot be claimed
60 A In Schedule CG, Full If In Schedule CG, Full Value of Consideration(sr no B4a)
8 Value of is zero and expenses(sr no B4b(iv) are more than zero
B4a) is zero than
expenses (Sl.No.
B4b(iv) cannot be
claimed
9 Value of B7a(iii)) is zero and expenses(sr no B7b(iv) are more
B7a) is zero than
expenses (Sl.No.B7b(iv)
cannot be claimed
0 Value of Consideration B10aiii) is zero but expenses(sr no B10b(iv) are claimed
(Sl.No. B10aiii) is zero
and expenses
(Sl.No.B10b(iv) cannot
be claimed


61 A In Schedule CG, LTCG Schedule CG Sl. No. B12 is not equal to the sum of
1 Pass through income amount of net income/ loss of col. 9 of Sl. No.(ii)(b) of
should be equal to the Sch PTI against all the Names of business trust /
amount of net income/ investment fund
loss of LTCG
PTI
61 A In Schedule CG, STCG Schedule CG Sl. No. A8 is not equal to the sum of
2 Pass through income amount of net income/ loss of col. 9 of Sl. No.(ii)(a)of
should be equal to the Sch PTI against all the Names of business trust /
amount of net income/ investment fund
loss of STCG
PTI
61 A In schedule CG, Sl. No. If in Sch CG A1(biv) is not equal to Sum of
3 A1biv of STCG Total A1(bi+bii+biii)
of A1(bi+bii+biii)
61 A In schedule CG, Sl. No. If in Sch CG A1c is not equal to A1(aiii‐biv)
4 A1c of STCG Balance
should be equal to
A1(aiii‐biv)
61 A In Schedule CG Sl.no. If in Sch CG A1e is not equal to A(1c‐1d)
5 A1e of STCG should be Note: This rule will be applicable when (1c) is greated
equal to A(1c‐1d) than (1d).

Note: If (1c‐1d) is negative then the value should be
restricted to zero
61 A In Schedule CG Sl.No. If in Sch CG A2c is not be equal to A(2a‐2b)
6 A2c of STCG should be
equal to A(2a‐2b)
7 A3biv of STCG Total A3(bi+bii+biii)
of A3(bi+bii+biii)
61 A In schedule CG, Sl.No. If in Sch CG A3c is not equal to A(3a‐biv)
8 A3c of STCG Balance
should be equal to
A(3a‐biv)
61 A In Schedule CG Sl.No. If in Sch CG A3e is not be equal to A(3c+3d)
9 A3e of STCG should be
equal to the sum of
A(3c+3d)
62 A In Schedule CG Sl.No. If In Schedule CG Sl.no. A5(a)(ic) is lower of A5(a)(ia) or
0 A5(a)(ic) should be A5(a)(ib)
higher of A5(a)(ia) or
A5(a)(ib)


62 A In Schedule CG, Sl. No. If in Sch CG Sl. No. A5(aiii) is not equal to sum of
1 A5(aiii) should be equal A5[(a)(ic)+(aii)]
to sum of
A5[(a)(ic)+(aii)]
2 A5biv Total should be A5(bi+bii+biii)
equal to sum of
A5(bi+bii+biii)
62 A In schedule CG, Sl. No. If in Sch CG A5c Balance is not equal to A5(aiii‐biv)
3 A5c Balance should be
equal to A5(aiii‐biv)
62 A In Schedule CG Sl.No. If in Sch CG A5e is not equal to A(5c+5d)
4 A5e of STCG should be
equal to the sum of
A(5c+5d)
62 A In Schedule CG Sl.No. If In Schedule CG Sl.no. A6(a)(ic) is lower of A6(a)(ia) or
5 A6(a)(ic) should be A6(a)(ib)
higher of A6(a)(ia) or
A6(a)(ib)
62 A In Schedule CG, Sl.No. If in Sch CG Sl. No. A6(aiii) is not equal to sum of
6 A6(aiii) should be equal A6[(a)(ic)+(aii)]
to sum of
A6[(a)(ic)+(aii)]
62 A In schedule CG, Sl.No. If in Sch CG A6(biv) is not equal to Sum of
7 A6biv Total should be A6(bi+bii+biii)
equal to sum of
A6(bi+bii+biii)
62 A In schedule CG, Sl.No. If in Sch CG A6c Balance is not equal to A6(aiii‐biv)
8 A6c Balance should be
equal to A6(aiii‐biv)
62 A In Schedule CG Sl.No. If in Sch CG A6g is not equal to A(6c+6d+6e‐6f)
9 A6g should be equal to
the sum of
A(6c+6d+6e‐6f)
63 A In Schedule CG Sl.No. If in Sch CG A7 is not equal to A(aXi +axii+‐‐‐‐‐‐‐‐+ aXn +
0 A7 of STCG should be b)
equal to the sum of
A(aXi +aXii+aXn + b)
63 A In Schedule CG Sl.No. If in Sch CG A8 is not equal to (A8a + A8b + A8c)
1 A8 should be equal to
the sum of (A8a + A8b
+ A8c)
63 A In schedule CG, Sl. No. If in Sch CG B1(biv) is not equal to Sum of
2 B1biv of LTCG Total B1(bi+bii+biii)
of B1(bi+bii+biii)
63 A In schedule CG, Sl. No. If in Sch CG B1c is not equal to B1(aiii‐biv)
3 B1c of LTCG Balance
should be equal to


B1(aiii‐biv)
63 A In Schedule CG Sl.No. If in Sch CG B1e is not equal to B(1c‐1d)

4 B1e of LTCG should be Note: This rule will be applicable when c > d.
the difference of B(1c‐
1d)
63 A In Schedule CG, Sl.No. If in Sch CG B2e is not equal to B(2c‐2d) Note: This rule
5 B2e of LTCG should be shall be applicable when 2e is greater than Zero.
the difference of B(2c‐
2d) Note: If (2c‐2d) is negative negative then the value
should be restricted to zero
63 A In Schedule CG, Sl.No. If in Sch CG B2c is not equal to B(2a‐2b)

6 B2c of LTCG should be
equal to B(2a‐2b)
63 A In schedule CG, Sl.No. If in Sch CG B3(biv) is not equal to Sum of
7 B3biv Total should be B3(bi+bii+biii)
equal to sum of
B3(bi+bii+biii)
63 A In schedule CG, Sl.No. If in Sch CG B3c is not equal to B(3a‐biv)
8 B3c Balance should be
equal to B(3a‐biv)
63 A In Schedule CG Sl.No. If in Sch CG B3e is not equal to B(3c‐3d)
9 B3e should be equal to Note: This rule shall be applicable when 3e is greater
B(3c‐3d) than Zero.
64 A In schedule CG, Sl.No. If in Sch CG Sl. No. B4 biv is not equal to sum of
equal to sum of
B4(bi+bii+biii)
64 A In schedule CG, Sl.No. If in Sch CG Sl. No. B4c is not equal to B(4a‐biv)
equal to B(4a‐biv)
64 A In Schedule CG, Sl.No. If in Sch CG B4e is not equal to B(4c‐4d)
2 B4e of LTCG should be
equal to B(4c‐4d) Note: This rule shall be applicable when 4e is greater
than Zero.
64 A In Schedule CG, Sl.No. In Schedule CG, Sl. No. B5a LTCG u/s 112A should be
3 B5a LTCG u/s 112A equal to total of Col. 14 of Schedule 112A
should be equal to
total of Col. 14 of
Schedule 112A
64 A In Schedule CG, Sl.No. If in Sch CG Sl.no. B5c is not equal to B(5a‐5b)
4 B5c of LTCG should be Note: This rule is applicable if 5a is greater than 5b
equal to B(5a‐5b)
64 A In schedule CG, Sl.No. If in Sch CG Sl. No. B6c is not equal to (6a‐6b)
5 B6c LTCG on share or Note: This rule is applicable if 6a is greater than 6b
debenture should be
equal to B(6a‐6b)


64 A In Schedule CG Sl.No. If in Sch CG Sl.no. B7(a)(ic) is lower of B7(a)(ia) or
6 B7(a)(ic) should be B7(a)(ib)
higher of B7(a)(ia) or
B7(a)(ib)
64 A In schedule CG, Sl.No. If in Sch CG B7 aiii Total is not equal to sum of
7 B7 aiii Total should be B7(a)(ic+ii)
equal to sum of
B7(a)(ic+ii)
64 A In schedule CG, Sl.No. If in Sch CG Sl. No. B7 biv Total is not equal to sum of
equal to sum of
B7(bi+bii+biii)
64 A In schedule CG, Sl.No. If in Sch CG Sl. No. B7c is not equal to B(7aiii‐biv)
equal to B(7aiii‐biv)
65 A In Schedule CG Sl.No. If in Sch CG Sl.no. B7e is not equals to B(7c‐7d)
0 B7e of LTCG should be Note: This rule is applicble if 7c is greater than 7d
equal to B(7c‐7d)
65 A In Schedule CG, Sl.No. In Schedule CG, Sl. No. B8a LTCG u/s 112A should be
1 B8a LTCG u/s 112A equal to total of Col. 14 of Schedule 115AD(1)(iii)
should be equal to
total of Col. 14 of
Schedule 115AD(1)(iii)
65 A In Schedule CG Sl.No. If in Sch CG Sl.no. B8c is not equal to B(8a‐8b)
2 B8c of LTCG should be Note: This rule is applicable if 8a is greater than 8b
equal to B(8a‐8b)
Note: If B(8a‐8b) is negative then the value should be
restricted to zero
65 A In schedule CG, Sl.No. If in Sch CG Sl. No. B9c is not equal to B(9a‐9b)

3 B9c LTCG on share or Note:1) if 9a>0
debenture should be 1(i) if(9a>=9b) then 9c=9a‐9b 1(ii) if(9a<9b) then
equal to B(9a‐9b). 9c =0 2) if 9a<=0 then 9c=9a
65 A In Schedule CG Sl.No. If in Sch CG Sl.no. B9f is not equal to B(9d‐9e)

4 B9f should be equal to Note:1) if 9d>0 &
B(9d‐9e). 1(i) if(9d>=9e) then 9f=9d‐9e
1(ii) if(9d<9e) then 9f =0

2) if 9d<=0, then 9f=9d
65 A In Schedule CG, Sl.No. If in Sch CG B10(a)(ic) is lower of B10(a)(ia) or B10(a)(ib)
5 B10(a)(ic) should be
higher of B10(a)(ia) or
B10(a)(ib)
65 A In schedule CG, Sl.No. If in Sch CG B10 aiii Total is not equal to sum of
6 B10(aiii) Total should B10(a)(ic+ii)
be equal to sum of
B10(a)(ic+ii)


65 A In schedule CG, Sl.No. If in Sch CG B10 biv Total is not equal to sum of
equal to sum of
B10(bi+bii+biii)
65 A In schedule CG, Sl.No. If in Sch CG Sl. No. B10c Balance is not equal to B(10aiii‐
8 B10c Balance should biv)
be equal to B(10aiii‐
biv)
65 A In Schedule CG, Sl.No. If in Sch CG Sl.no. B10e of LTCG is not equal to B(10c‐
9 B10e should be equal 10d)
to B(10c‐10d) Note: This rule is applicable if 10c is greater than 10d
66 A In Schedule CG, Sl.No. If in Sch CG Sl. No. B11 is not equal to B11(aXi + aXii
0 B11 should be equal to +………..+aXn+ b)
B11(aXi + aXii +aXn+ b)
66 A In Schedule CG, Sl. No. If in Sch CG Sl. No. B12 is not equals to
1 B12 should be equal to B12a1+B12a2+B12b
(B12a1+B12a2+B12b)
66 A If resident has not In schedule CG sl no B7(i/ii)(aii/aiii) is greater than zero
2 exercised option under and assessee is resident and flag of 115H is 'NO'
115H then ax benefits
against the sections
mentioned therein will
not be allowed in
Schedule CG
66 A If resident has not In schedule OS sl no 2dix (Section 115AC) is greater
3 exercised option under than zero and assessee is resident and flag of 115H is
115H then ax benefits 'NO'
against the sections
mentioned therein will
not be allowed in
Schedule OS
66 A In Schedule CG, Sl.No. If value at field D1i is not equal to the sum of sl no D(1a
4 D1i should be equal to + 1b + 1c + 1d + 1e + 1f + 1g +1h)
sum of D(1a + 1b + 1c +
1d + 1e + 1f+1g+1h)
66 A In Schedule CG, Sl.No. If value at field Eix is not equal to the sum of sl no (ii +
5 Eix should be equal to iii + iv + v + vi + vii+viii)
the sum of sl no (ii + iii
+ iv + v + vi + vii+viii)
66 A In Schedule CG, Sl.No. If value at field Ex is not equal to the difference of sl no
6 Ex should be equal Ei‐ i‐ix Note: This rule will be applicable when (i) is
Eix greater than (ix). If (i) is < (ix), then (x) = "0". This rule
need to check for all columns (i.e., column 2 to column
8)


66 A In Schedule CG, Sl.No. If value at field Ei2 is not equal to the sum of sl no
7 Ei2 should be equal to (A3e+ A4a+ A8a)
sum of Sl.No. (A3e+
A4a+ A8a) Note: This rule will be applicable only if the sum of sl no
(A3e+ A4a+ A8a) is negative
Note: This rule will be
applicable only if the
sum of Sl.No. (A3e+ Note: The figures of STCG in this table (A1e* etc.) are
A4a+ A8a) is negative the amounts of STCG computed in respective column
(A1‐A8) 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. A9.
8 Ei3 should be equal to (A5e+ A8b)
sum of Sl.No. (A5e+
A8b) Note: This rule will be applicable only if the sum of sl no
(A5e+ A8b) is negative
sum of Sl.No. (A5e+ Note: The figures of STCG in this table (A1e* etc.) are
A8b) is negative the amounts of STCG computed in respective column
66 A Schedule CG sl no Ei4 If value at field Ei4 is not equal to the sum of sl no
9 should be equal to sum (A1e+A2c+A4b+A6g+A7+A8c)
of sl no
(A1e+A2c+A4b+A6g+A Note: This rule will be applicable only if the sum of sl no
7+A8c) (A1e+A2c+A4b+A6g+A7+A8c) is negative

applicable only if the Note: The figures of STCG in this table (A1e* etc.) are
sum of Sl.No. the amounts of STCG computed in respective column
(A1e+A2c+A4b+A6g+A (A1‐A8) as reduced by the amount of STCG chargeable
7+A8c) is negative or not chargeable to tax at special rates as per DTAA,


67 A In Schedule CG, Sl.No. Value at field Ei5 is not equal sl no A9b
0 Ei5 should be equal to
Sl.No. 9b Note: This rule will be applicable only if sl no A9b is
negative
applicable only if Sl.No.
A9b is negative
1 Ei6 should be equal to (B4e+B5c+ B7e +B8c+ B9c + B12a1+b12a2)
Sl.No. (B4e+B5c+ B7e
+B8c+ B9c + Note: This rule will be applicable only if the sum of sl no
B12a1+B12a2) (B4e+B5c+ B7e +B8c+ B9c + B12a1+b12a2) is negative

Note: This rule will be Note: The figures of LTCG in this table (B1e* etc.) are
applicable only if the the amounts of LTCG computed in respective column
sum of Sl.No. (B1‐B12) as reduced by the amount of LTCG chargeable
(B4e+B5c+ B7e +B8c+ or not chargeable to tax at special rates as per DTAA,
B9c + B12a1+b12a2) is which is included therein, if any.
negative For Non Residents amount will be reduced only if TRC
flag is Yes at column No. 7 of Sl. No. B13.
2 Ei7 should be equal to (B1e+ B2e+B3e+B6c+ B9f+ B10e+ B11+ B12b)
Sl.No. (B1e+
B2e+B3e+B6c+ B9f+
B10e+ B11+ B12b) Note: This rule will be applicable only if the sum of sl no
(B1e+ B2e+B3e+B6c+ B9f+ B10e+ B11+ B12b) is
Note: This rule will be negative
sum of Sl.No. (B1e+
B2e+B3e+B6c+ B9f+ Note: The figures of LTCG in this table (B1e* etc.) are
B10e+ B11+ B12b) is the amounts of LTCG computed in respective column
negative (B1‐B12) as reduced by the amount of LTCG chargeable
67 A In Schedule CG, Sl.No. Value at field Ei8 is not equal to sl no B13b

3 Ei8 should be equal to
Sl.No. B13b. Note: This rule will be applicable only if sl no B13b is
negative
B13b is negative


67 A In Schedule CG, Sl.No. If value at field Eii is not equal to the sum of sl no
4 Eii should be equal to (A3e+A4a+A8a)
sum of Sl.No.
(A3e+A4a+A8a) Note: This rule will be applicable only if the
(A3e+A4a+A8a) is positive
(A3e+A4a+A8a) is Note: The figures of STCG in this table (A1e* etc.) are
positive the amounts of STCG computed in respective column
67 A In Schedule CG, Sl.No. If value at field Eiii is not equal to the sum of sl no
5 Eiii should be equal to (A5e+A8b)
sum of Sl.No.
(A5e+A8b) Note: This rule will be applicable only if the (A5e+A8b)
is positive
(A5e+A8b) is positive Note: The figures of STCG in this table (A1e* etc.) are
the amounts of STCG computed in respective column
67 A In Schedule CG, Sl.No. If value at field Eiv is not equal to the sum of sl no
6 Eiv should be equal to (A1e+A2c+A4b+A6g +A7+A8c)
sum of Sl.No.
(A1e+A2c+A4b+A6g Note: This rule will be applicable only if the
+A7+A8c) (A1e+A2c+A4b+A6g +A7+A8c) is positive

applicable only if the Note: The figures of STCG in this table (A1e* etc.) are
(A1e+A2c+A4b+A6g the amounts of STCG computed in respective column
+A7+A8c) is positive (A1‐A8) as reduced by the amount of STCG chargeable
67 A In Schedule CG, Sl.No. Value at field Ev is not equal to sl no A9b

7 Ev should be equal to
Sl.No. A9b. Note: This rule will be applicable only if sl no A9b is
positive


A9b is positive
67 A Schedule CG sl no Evi If value at field Evi is not equal to the sum of sl no
8 should be equal to sl (B4e+B5c+ B7e +B8c+ B9c+B12a1+B12a2)
no (B4e+B5c+ B7e
+B8c+ Note: This rule will be applicable only if the (B4e+B5c+
B9c+B12a1+B12a2) B7e +B8c+ B9c+B12a1+B12a2) is positive

applicable only if the Note: The figures of LTCG in this table (B1e* etc.) are
(B4e+B5c+ B7e +B8c+ the amounts of LTCG computed in respective column
B9c+B12a1+B12a2) is (B1‐B12) as reduced by the amount of LTCG chargeable
positive or not chargeable to tax at special rates as per DTAA,
67 A In Schedule CG, Sl.No. If value at field Evii is not equal to the sum of sl no
9 Evii should be equal to (B1e+ B2e+B3e+B6c+ B9f+ B10e+ B11+ B12b)
Sl.No. (B1e+
B2e+B3e+B6c+ B9f+ Note: This rule will be applicable only if the (B1e+
B10e+ B11+ B12b) B2e+B3e+B6c+ B9f+ B10e+ B11+ B12b) is positive

applicable only if the Note: The figures of LTCG in this table (B1e* etc.) are
(B1e+ B2e+B3e+B6c+ the amounts of LTCG computed in respective column
B9f+ B10e+ B11+ B12b) (B1‐B12) as reduced by the amount of LTCG chargeable
is positive or not chargeable to tax at special rates as per DTAA,
68 A In Schedule CG, Sl.No. Value at field Eviii is not equal to sl no B13b

0 Eviii should be equal to
Sl.No. B13b. Note: This rule will be applicable only if sl no B13b is
positive
B13b is positive
68 A In Schedule CG, Deductions claimed under respective section in STCG
1 Deductions claimed and LTCG is not matching with Table D. (Eg: amount
under respective calimed u/s 54 in different fields is not matching with
section in STCG and amount entered in field u/s 54 in table D"


LTCG should match
with deduction
reported in Table D.
68 A In Schedule CG, Col. E9 If value at field E9 is not equal to the Col no (1‐2‐3‐4‐6‐
2 should be equal to Col. 7‐8)
(1‐2‐3‐4‐6‐7)
Note : If negative, restrict to Zero.
68 A In Schedule CG, Table F In Schedule CG, Table F Sl. No. 1 the breakup of all the
3 Sl.No. 1 the breakup of quarters is not equal to the value from item 5vi of
all the quarters should schedule BFLA
from item 5vi of
schedule BFLA
4 Sl.No. 2 the breakup of quarters is not equal to the value from item 5vii of
from item 5vii of
schedule BFLA
5 Sl.No. 3 the breakup of quarters is not equal to the value from item 5viii of
from item 5viii of
schedule BFLA
6 Sl.No. 4 the breakup of quarters is not equal to the value from item 5ix of
from item 5ix of
schedule BFLA
7 Sl.No. 5 the breakup of quarters is not equal to the value from item 5x of
from item 5x of
schedule BFLA
68 A In Schedule CG, Table F
8 Sl.No. 6 the breakup of
all the quarters should
be equal to the value In Schedule CG, Table F Sl. No. 6 the breakup of all the
from item 5xi of quarters is not equal to the value from item 5xi of
schedule BFLA schedule BFLA
68 A In Schedule CG, Table F
9 Sl.No. 7 the breakup of
all the quarters should In Schedule CG, Table F Sl. No. 7 the breakup of all the
be equal to the value quarters is not equal to the value from item 5xii of
from item 5xii of schedule BFLA


schedule BFLA
69 A In Schedule Salary, In sl no.3 if the value of drop down "Sec 10(5)‐Leave
0 Exempt allowance u/s Travel concession/assistance" is more than the value of
10(5)‐Leave Travel field "1a(a)" salary as per section 17(1)
concession/assistance
received cannot be
more than Salary as
per section 17(1).
69 A In Schedule Salary, In sl no.3 if the value of drop down "Sec 10(6)‐
1 Exempt allowance u/s Remuneration received as an official, by whatever
10(6)‐Remuneration name called, of an embassy, high commission etc." is
received as an official, more than the value of field "2" gross salary
by whatever name
called, of an embassy,
high commission etc."
can not be more than
Gross Salary
69 A In Schedule Salary, In sl no.3 if the value of drop down "Sec 10(7)‐
2 Exempt allowance u/s Allowances or perquisites paid or allowed as such
10(7)‐Allowances or outside India by the Government to a citizen of India
perquisites paid or for rendering service outside India" is more than the
allowed as such value of field "2 " gross salary
outside India by the
Government to a
citizen of India for
rendering service
outside India can not
be more than Gross
salary
69 A In Schedule Salary, If nature of employment is OTHER THAN Central and
3 Exempt allowance u/s State Government
10(10)‐Death‐cum‐ AND
retirement gratuity In income details, sl no 3 if the value of drop down "Sec
received can not be 10(10)‐Death‐cum‐retirement gratuity received" is
more than 20,00,000 if more than Rs. 20,00,000.
nature of employment
is OTHER THAN
"Central and State
Government".
69 A In Schedule Salary, In Schedule Salary, sl no 3 if the value of drop down
4 Exempt allowance u/s "Sec 10(10A)‐Commuted value of pension received" is
10(10A)‐Commuted more than the value of field 1a(a) Salary as per Section
value of pension 17(1)
received can not be
more than Salary as
per section 17(1)


69 A In Schedule Salary, In schedule Salary, sl no 3 if the value of drop down
5 Exempt allowance u/s "Sec 10(10AA)‐Earned leave encashment on retirement
10(10AA)‐Earned leave "is more than the value of field "Salary as per section
encashment can not be 17(1)"
more than Salary as
per section 17(1)
Same cannot be more
than Rs 3,00,000,
employer category in
none of the salary
blocks is
“Government”
(category – D)
69 A In Schedule Salary, In schedule salary value mentioned at sr no.3 for
6 Exempt allowance u/s dropdown 10(10B)(ii)‐Retrenchment Compensation
10(10B)(ii)‐ received in respect of approved scheme is more than
Retrenchment Rs. 5,00,000
Compensation
received in respect of
approved scheme can
not exceed Rs.5,00,000
69 A In Schedule Salary, In Schedule salary value mentioned at sr no.3 if the
7 Exempt allowance u/s value of drop down "Claim of Sec 10(10C)‐Amount
10(10C)‐Amount received on voluntary retirement or termination of
received/receivable on service Amount received/receivable on voluntary
voluntary retirement retirement or termination of service" is more than the
or termination of value of Rs. 5,00,000.
service can not exceed
Rs. 5,00,000
69 A In Schedule Salary, In Schedule salary value mentioned at sr no.3 if more
8 exempt allowances in than one drop down is selected from"Sec 10(10B) First
Section 10(10B)(i) OR proviso " or "10(10B) Second proviso " or "Sec
Section 10(10B)(ii) OR 10(10C)."
Section 10(10C), only
one can be claimed Note: If more than one dropdown is selected but the
values are zero then it should not get caught
69 A In Schedule Salary, In Schedule Salary sl no.3 if the value of drop down
9 Exempt Allowance u/s "Sec 10(10CC)‐Tax paid by employer on non‐monetary
10(10CC)‐Tax paid by perquisite" is more than the value of field "1b"
employer on non‐ perquisites as per section 17(2)
monetary perquisite
cannot be more than
Value of perquisites as
per section 17(2)


70 A In Schedule Salary, In Schedule salary, Sl no3 if the value of drop down
0 Exempt Allowance u/s "Sec 10(13A)‐Allowance to meet expenditure incurred
10(13A)‐Allowance to on house rent" is more than the value of Salary as per
meet expenditure Section 17(1)
incurred on house rent
cannot be more than
Salary as per section
17(1)
1 Exempt allowance u/s regime u/s 115BAC ?' and In Salary, Sl no 3 if the value
10(14)(i) Prescribed of drop down "Sec 10(14)(i) Prescribed Allowances or
Allowances or benefits benefits (not in a nature of perquisite) specifically
(not in a nature of granted to meet expenses wholly, necessarily and
perquisite) specifically exclusively and to the extent actually incurred, in
granted to meet performance of duties of office or employment" is
expenses wholly, more than the value of Salary under "Other Allowance"
necessarily and & "Others" in Section 17(1)
exclusively and to the
extent actually
incurred, in
performance of duties
of office or
employment cannot be
more than the value of
Salary under "Other
Allowance" & "Others"
in Section 17(1)
opting for new tax
2 Exempt allowance u/s regime u/s 115BAC ?' and In Salary, Sl no 3 if the value
10(14)(ii) Prescribed of drop down "Sec 10(14)(ii) Prescribed Allowances or
Allowances or benefits benefits granted to meet personal expenses in
granted to meet performance of duties of office or employment or to
personal expenses in compensate him for increased cost of living" is more
performance of duties than the value of field Salary under "Other Allowance"
of office or & "Others" in Section 17(1)
employment or to
compensate him for
increased cost of living
cannot be more than
the value of Salary
under "Other
Allowance" & "Others"
in Section 17(1)


opting for new tax
70 A In Schedule Salary, In Schedule Salary, at field 3 "Exempt allowance" no
3 Sl.No. 3 "exempt dropdown can be selected more than once
allowance" Same
dropdown can be
selected more than
once
70 A Relief u/s 89 can be Relief u/s 89 cannot be greater than zero if Taxable
4 claimed only out of income under the head salary at Sr. no. 6 in Schedule
Income from salary or Salary is "Zero"/"Blank" or and in Schedule OS net
family pension income from family pension (.i.e family pension (at sr.
no. ie) as reduced by deduction u/s. 57(iia) at Sr. no.
3a(ii)) is "Zero/Blank"
70 D Form 10E is required to If in schedule B‐TTI ‐ Tax relief u/s. 89 is greater than
5 be filed to claim Relief zero and form 10E has not been filed
u/s 89.
70 D If the "Total sales, Trading revenue from operation in trading account>50
6 Turnover or Gross crore
Receipts" is more than
Rs.50 Crore, then
details regarding
"Prescribed Payment
Modes under section
269SU" should be
provided in e‐Filing
Portal under
"Compliance Module".
70 A If exempt allowance In Schedule Salary drop down in field exempt allowance
7 u/s 10(13A) is claimed, is selected as 10(13A) and deduction in Schedule VI‐A
then deduction u/s u/s. 80 GG (1n) is claimed more than Rs. 55000
80GG cannot be
claimed for the period
for which income of
the nature of 10(13A)
is received.


70 D Form 10CCD is if the value at 80QQB : field (w) of Part C ‐Deduction in
8 required to be filed Schedule VI‐A is greater than ZERO and return has not
within due date to been filed within due date or extended due date
claim deduction u/s
80QQB.
70 D Form 10CCE is required if the value at 80RRB : field (x) of Part C ‐Deduction in
9 to be filed within due Schedule VI‐A is greater than ZERO and return has not
date to claim been filed within due date or extended due date
deduction u/s 80RRB.
71 D Amount can be If none of the nature of business code selected as per
0 reduced from schedule schedule nature of business is 1003 & amount at sl. no
BP at Sl.No A4c i.e. A4c " Rule 7A" of schedule BP is >0
Profit from activities or /And
covered under rule 7A, If none of the nature of business code selected as per
7B(1), 7B(1A) and 8 schedule nature of business is 1002 & amount at sl. no
only if business code is A4c" Rule 7B(1) or Rule 7B(1A)" of schedule BP is >0
selected as 1003 , or /And
1002, 1001 If none of the nature of business code selected as per
respectively schedule nature of business is 1001 & amount at sl. no
A4c" Rule 8" of schedule BP
71 D Assessee cannot claim In Schedule S, employer category is other than "Central

1 deduction u/s or State government" in all blocks
10(10AA) more than AND
the maximum limit of TAN are is not mentioned in Schedule TDS1 as per the
Rs 300000/‐ for sheet "TANs_of_BSNL,MTNL,TRAI"
employer category AND
other than "Central If none of the employment categories is not
and State “Pensioner” in current AY and none of the employment
Government" 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
71 A In schedule 112A, In schedule 112A, Value at Column no.4 or 5 or 10 or 11

2 Value at Column no. > zero and drop down at Column no. 1a is selected as
4,5,10 & 11 cannot be "After 31s January 2018".
greater than zero in

case drop down is
selected as "After 31s
January 2018" to
question whether
shares are acquired on
or before 31.01.2018
or after 31.01.2018?


71 A In schedule In schedule 115AD(1)(b)(iii), Value at Column no. 4 or 5
3 115AD(1)(b)(iii), Value or 10 or 11 > zero and drop down at Column no. 1a is
at Column no. 4,5,10 & selected as "After 31s January 2018"
11 cannot be greater

than zero in case drop
down is selected as
"After 31s January
2018" to question
whether shares are
acquired on or before
31.01.2018 or after
31.01.2018?
71 In Schedule DPM, Amount in 3b is not equal to sum of amount in 3 and 3a

4 Adjusted Written down
value on the first day
of previous year should
"Written down value
A
on the first day of
previous year (3)" and
"Amount as adjusted
on account of opting
for taxation under
section 115BAC (3a)"
71 If Option No is selected Option No is selected for 'Are you opting for new tax
5 for 'Are you opting for regime u/s 115BAC ?'
new tax regime u/s AND in schedule DPM, Amount as adjusted on account
115BAC ?' of opting for taxation under section 115BAC at Sl.No. 3a
then in schedule DPM, is more than zero
A
Amount as adjusted
on account of opting
for taxation under
section 115BAC should
not be more than zero
71 If Option Yes is Option Yes is selected for 'Are you opting for new tax
6 selected for 'Are you regime u/s 115BAC ?'
opting for new tax AND in schedule DPM, Additional depreciation in 12, 13
regime u/s 115BAC ?' and 14 is more than zero
A
then in schedule DPM,
Additional depreciation
should not be more
than zero
71 In Schedule OS, System calculated Interest expenditure u/s 57(1) at
7 Interest expenditure Sl.No. 3c is more than 20% of the dividend income.
on dividend u/s 57(1) Round off : +1 or ‐1
A
should not be more
than 20% of Dividend
income.


71 If option Yes is selected Option Yes is selected for 'Are you opting for new tax
8 for 'Are you opting for regime u/s 115BAC? And In schedule CYLA Sl. No. 2ii to
new tax regime u/s 2xvii is more than Rs. zero
115BAC?, In schedule
A
CYLA, loss under house
property cannot be
allowed to set off at Sl.
No. 2ii to 2xiii.
71 In Schedule BFLA, Schedule BFLA Sl no 2xiv should be equal to sl no
9 Sl.No. 2xiv should be 10(xiii) of CFL
A
equal to Sl.No. 10(xiii)
of CFL
72 If option No is selected Option No is selected for 'Are you opting for new tax
0 for 'Are you opting for regime u/s 115BAC?, and In schedule CFL, Sl. No. 5b
new tax regime u/s Amount as adjusted on account of opting for taxation
115BAC?, In schedule u/s 115BAC is more than zero
A CFL, Sl. No. 5b Amount
as adjusted on account
of opting for taxation
u/s 115BAC should not
be more than zero
72 In Schedule CFL, SL. In Schedule CFL, SL. No. 5c is not equal to 5a ‐ 5b
1 A No. 5c should be equal Note : If 5a‐5b is negative, kindly restrict the value of 5c
to 5a ‐ 5b to zero.
72 If option 'Yes' is Option Yes is selected for 'Are you opting for new tax
2 selected for 'Are you regime u/s 115BAC ?' and type of House property is
opting for new tax selected as "SOP", and value at field 1h, 2h….n….. of
regime u/s 115BAC?' Schedule HP is greater than zero.
A Interest on borrowed
capital cannot be
claimed for "Self‐
Occupied" house
property.
72 If option No is selected Option No is selected for 'Are you opting for new tax
3 for 'Are you opting for regime u/s 115BAC?, and In schedule UD, Sl. No. 3a
new tax regime u/s Amount as adjusted on account of opting for taxation
115BAC?, In schedule u/s 115BAC is more than zero
A UD, Sl. No. 3a Amount
as adjusted on account
of opting for taxation
u/s 115BAC should not
be more than zero
72 In schedule 80G, If PAN
4 is already entered in
anyone of the set of
A blocks (i.e. 100%, In schedule 80G, PAN already entered in anyone of the
50%,with Qualifying set of blocks (i.e 100%, 50%, with Qualifying limit,
limit, without without Qualifying limit) and same PAN entered is in
Qualifying limit) then any other block


same PAN cannot be
entered in any other
block
72 Once a proceeding is

5 initiated u/s 148, 153A
A or 153C, no other If return is being filed u/s 139 and if entry is available in
return can be filed u/s e‐proceedings table under section 148, 153A or 153C
139 for original return for the selected AY
72 Schedule 80D should
6 be blank if option Yes is
A selected for 'Are you
opting for new tax Option Yes is selected for 'Are you opting for new tax
regime u/s 115BAC ?' regime u/s 115BAC ?' and Schedule 80D is filled
72 Schedule 80G should
regime u/s 115BAC ?' regime u/s 115BAC ?' and Schedule 80G is filled
72 If option Yes is selected If option Yes is selected for 'Are you opting for new tax
8 for 'Are you opting for regime u/s 115BAC? And Entertainment allowance u/s
new tax regime u/s 16(ii) is more than zero.
A 115BAC?,
Entertainment
allowance u/s 16(ii)
cannot be claimed.
9 for 'Are you opting for regime u/s 115BAC? And Professional allowance u/s
new tax regime u/s 16(iii) is more than zero.
A
115BAC?, Professional
allowance u/s 16(iii)
cannot be claimed.
73 If 'Are you opting for If option Yes is selected for 'Are you opting for new tax
0 new tax regime u/s regime u/s 115BAC? And standard allowance u/s 16(ia)
A 115BAC?, Standard is more than zero.
allowance u/s 16(ia)
cannot be claimed.
73 If option 'Yes' is If option Yes is selected for 'Are you opting for new tax
1 selected for 'Are you regime u/s 115BAC?' and In schedule OS value at field
opting for new tax 3aiii‐Deduction u/s 57(iia) is more than "0".
A
regime u/s 115BAC?'
Deduction u/s 57(iia)
cannot be claimed"


2 for 'Are you opting for regime u/s 115BAC? and In schedule CYLA Sl. No. 2xviii
new tax regime u/s cannot be more than Rs. Zero
115BAC?, In schedule
A
CYLA, loss under head
house property cannot
be carry forwarded at
Sl. No. 2xviii.
73 Schedule AMT should
regime u/s 115BAC ?' regime u/s 115BAC ?' and Schedule AMT is filled
73 If option Yes is selected
4 for 'Are you opting for
new tax regime u/s
A 115BAC?', In Schedule
Part B TTI, Sl.No. 1a to If option Yes is selected for 'Are you opting for new tax
1d should not be more regime u/s 115BAC?' and In Schedule Part B TTI, Sl.No.
than zero. 1a to 1d is more than zero.
73 In Schedule OS,
5 Expenses / deductions
(in case of other than
family pension), shall
A be allowed only if
income is offered in In Schedule OS, Expenses / deductions (in case of other
Sl.No. 1b, 1c, 1d and 1e than family pension) is more than zero and income
(except Family offered in Sl.No. 1b, 1c, 1d and 1e (except Family
pension). pension is zero or null.
73 In Schedule EI, If net In Schedule EI, If net agricultural income at Sl.No. 2v is
6 agricultural income for more than Rs.5 lakh and details are not provided in
the year exceeds Rs.5 name of district, PIN code, Measurement of agricultural
A
lakh, details of each land in Acre, Whether the agricultural land is owned or
agriculture land should held on lease and Whether the agricultural land is
be filled. irrigated or rain‐fed.
73 Exempt allowance u/s Exempt allowance under Section 10(14)(ii) ‐ "Transport
7 10(14)(ii) "Transport allowance granted to certain physically handicapped
allowance granted to assessee" is more than Rs 38,400
A certain physically
handicapped assessee"
cannot exceed Rs
38,400


8 for 'Are you opting for regime u/s 115BAC?'
new tax regime u/s and In Schedule Chapter VI‐A, Deduction at 1a, 1b, 1c,
115BAC?' then in 1d, 1f, 1g, 1h, 1i, 1j, 1k, 1l, 1m, 1n, 1o, 2p, 2q, 2r, 2s, 2t,
Chapter VI‐A, 2u, 2w, 2x, 3i, 3ii, 3iii is more than "0"
deduction u/s 80C,
80CCC, 80CCD(1) ,
A 80CCD(1B), 80D, 80DD,
80DDB, 80E, 80EE,
80EEA, 80EEB, 80G,
80GG, 80GGC, 80IA,
80IAB, 80IB, 80IBA,
80IC/IE, 80JJA, 80QQB,
80RRB, 80TTA, 80TTB,
80U cannot be claimed
73 If option "No" is
9 selected for 'Are you
opting for new tax
regime u/s 115BAC ?',
following allowances
cannot be claimed as
exempt:
• "Section 10(14)(i) ‐
A Allowances referred in
sub‐clauses (a) to (c) of
sub‐rule (1) in Rule Option "No" is selected for 'Are you opting for new tax
2BB" regime u/s 115BAC ?', and Exempt allowances under
• "Section 10(14)(ii) ‐ "Section 10(14)(i) ‐ Allowances referred in sub‐clauses
Transport allowance (a) to (c) of sub‐rule (1) in Rule 2BB"
granted to certain "Section 10(14)(ii) ‐ Transport allowance granted to
physically handicapped certain physically handicapped assessee"
assessee" is more than "0"


74 If option "Yes" is
0 selected for 'Are you
opting for new tax
regime u/s 115BAC ?',
then following
allowances cannot be
claimed as exempt:
• "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
A
meet expenses wholly,
necessarily and
exclusively and to the
extent actually
incurred, in Option "Yes" is selected for 'Are you opting for new tax
performance of duties regime u/s 115BAC ?', and Exempt allowances under
of office or "Sec 10(5)‐Leave Travel concession/assistance"
employment" "Sec 10(13A)‐Allowance to meet expenditure incurred
• "Sec 10(14)(ii) ‐ on house rent"
Prescribed Allowances "Sec 10(14)(i)‐ Prescribed Allowances or benefits (not in
or benefits granted to a nature of perquisite) specifically granted to meet
meet personal expenses wholly, necessarily and exclusively and to the
expenses in extent actually incurred, in performance of duties of
performance of duties office or employment"
of office or "Sec 10(14)(ii) ‐Prescribed Allowances or benefits
employment or to granted to meet personal expenses in performance of
compensate him for duties of office or employment or to compensate him
increased cost of for increased cost of living"
living" is more than "0"
74 If option Yes is selected Option Yes is selected for 'Are you opting for new tax
1 for 'Are you opting for regime u/s 115BAC ?', and exempt income u/s 10(17)‐
new tax regime u/s Allowance MP/MLA/MLC should not be more than Zero
115BAC ?', then
A
exempt income u/s
10(17)‐Allowance
MP/MLA/MLC cannot
be claimed.


74 Schedule 80‐IA/IB/IC/IE
2 should be blank if
option Yes is selected
A
for 'Are you opting for Option Yes is selected for 'Are you opting for new tax
new tax regime u/s regime u/s 115BAC ?' and Schedule 80IA or 80IB or
115BAC ?' 80IC/IE is filled
74 Amount of special In schedule SI , Pass through Income Chargable u/s
3 income offered in 115A(1)(a)(iiaa)' Interest referred to in Proviso to
schedule SI should be section 194LC(1 ) ' is not equal to the amount entered
equal to amount at corresponding item of Sl. No. 2e of Schedule OS
offered in after reducing applicable DTAA income , if any .
corresponding
dropdown at Sl.No. 2e Note: If status in Part A general is Non‐resident : For
in schedule OS. the purpose of schedule SI, each of the special income
under this category should be passed after reducing
Note: If status in Part A DTAA income as referred to in 2f under given section
general is Non‐ provided TRC flag is "Y" in case of non‐resident .
resident, for the If status in Part A general is resident: Irrespective of the
purpose of schedule SI, TRC flag , for the purpose of schedule SI, each of the
each of the special special income under this category should be passed
income under this after reducing DTAA income as referred to in 2f under
category should be given section
A
DTAA income as
of non‐resident .
If status in Part A
the purpose of
the special income
under this category
under given section
flag.
74 If option "Yes" cannot Option Yes is selected for 'Are you opting for new tax
4 be selected for 'Are regime u/s 115BAC ?'
you opting for new tax AND
regime u/s 115BAC ?', date of filing of Form 10IE and Acknowledgement
A
then date of filing form number is blank
10IE and
acknowledgement
number are mandatory


74 HUF is not eligible to Status in Part A ‐ General is selected as HUF and value
5 A disclose presumptive at field 44ADA is greater than Zero.
income u/s 44ADA.
74 In Schedule P & L, Bad In Schedule P & L, Bad debts is Sl.No. 47(i) is more than
6 debts is claimed at zero and PAN and Aadhaar No. is blank.
A Sl.No. 47(i), PAN or
Aadhaar No. should be
provided.
opting for new tax AND in schedule DPM, values under 45% is more than
regime u/s 115BAC ?' zero
A
depreciation in 45%
block cannot be
claimed as per Rule 5.
74 If Option No is selected Option No is selected for 'Are you opting for new tax
8 for 'Are you opting for regime u/s 115BAC ?' AND
new tax regime u/s in schedule DPM, Additions during the year at Sl.No.
115BAC ?' 4(iv) & 7(iv) is more than zero.
A
Additions during the
year cannot be more
than zero.
74 Schedule BP, sl no Sl. No. 24(e) of schedule BP is less than ABSOLUTE
9 24(e) should be value of sum of NEGATIVE values of Col. 3‐2 for each
minimum of Absolute section in Schedule ESR
value of total of (Note : First calculate dif of col 3 ‐ col 2 for all sections.
A negative values of "col Take SUM of only " negative values". If sl.no.24(e) is
3 ‐ col 2" of all fields in less than
Schedule ESR Absolute value of "this SUM" , then rule should
trigger.)
opting for new tax AND
A regime u/s 115BAC ?' in schedule BP, deduction u/s 35AD at Sl.No. 48 is more
then in schedule BP, than zero.
deduction u/s 35AD
cannot be claimed.
opting for new tax AND
regime u/s 115BAC ?' in schedule ESR at column 3, amount is more than zero
then in schedule ESR at for section 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)
A
column 3, amount or 35(CCC).
cannot be more than
zero for section
35(1)(ii), 35(1)(iia),
35(1)(iii), 35(2AA) and


35(CCC).
75 In Schedule CG ,In case In Schedule CG ,In case A1(aii) does not exceed 1.10
2 A1(aii) does not exceed times A1(ai), value at A1(aiii) will be equal to A1(ai), or
1.10 times A1(ai), value else value at A1(aiii) will be equal to A1(aii)
A at A1(aiii) will be equal
to A1(ai), or else value
at A1(aiii) will be equal
to A1(aii)
75 In Schedule CG ,In case In Schedule CG ,In case B1(aii) does not exceed 1.10
3 B1(aii) does not exceed times B1(ai), value at B1(aiii) will be equal to B1(ai), or
1.05 times B1(ai), value else value at B1(aiii) will be equal to B1(aii)
A at B1(aiii) will be equal
to B1(ai), or else value
at B1(aiii) will be equal
to B1(aii)
75 Deduction u/s 57(iia) If option No is selected for 'Are you opting for new tax
4 cannot be more than regime u/s 115BAC? And In schedule Income Details
lower of 1/3rd of value at field 3aiii ‐ Deduction u/s 57(iia) is more than
Family pension or Rs. 15,000 or more than 1/3 rd. of value mentioned at field
15,000. "family Pension"
Note : Rounding off +1
A and ‐1 . Note : Rounding off +1 and ‐1

opting for new tax
75 In Schedule OS, In Schedule OS, Depreciation at Sl.No. 3b is more than
5 Depreciation, shall be zero and income offered in Sl.No. 1c is zero or null.
A
allowed only if income
is offered in Sl.No. 1c.
75 Schedule 10AA should
regime u/s 115BAC ?' regime u/s 115BAC ?' and Schedule 10AA is filled
75 Schedule RA should be
7 blank if option Yes is
regime u/s 115BAC ?' regime u/s 115BAC ?' and Schedule RA is filled


75 In Schedule AMTC, Option Yes is selected for 'Are you opting for new tax
8 values at column C and regime u/s 115BAC ?' and column C or/and column D is
column D should not more than zero in Schedule AMTC.
be more than zero if
A
option Yes is selected
for 'Are you opting for
new tax regime u/s
115BAC ?'
75 In Schedule Part B TTI, In Schedule Part B TTI, Sl.No. 3a + 3b is not equal to
9 A Sl.No. 3a + 3b should Sl.No.3.
be equal to Sl.No.3.
76 In Schedule P&L, In Schedule P&L, same Registration No. of goods
0 Registration No. of carriage is mentioned more than once.
A goods carriage should
not be repeated in
section 44AE.
76 In Schedule VIA Sl no 2 is not equal to total of sl no p to
1 x
In Schedule VIA Sl.No.
2 "Part C ‐ Deduction in Note : Sl.no.2 cannot exceed the (ii5 of schedule BFLA‐
A
respect of certain 36(i) of Sch BP ‐36(ii) of Sch BP ‐ 36(iii) of Sch BP.
incomes" should be
equal to total of Sl.No.
p to Sl.No. x
76 In Schedule OS, value If value at sl.no.3c system calculated value is > 20% of
2 at system calculated 1a in Schedule OS
A
value at 3c cannot be
more than 20% of 1a
76 In Schedule UD, value If value in Sl.no.4 > (Sl.no.3 ‐ sl.no.3a) in any of the row
3 at Sl.No. 4 cannot be (including total), then restrict the rule
A more than Sl.No. 3‐
Sl.No.3a in any of the
row
76 In Schedule OS, value System calculated Interest expenditure u/s 57(1) at
4 at system calculated Sl.No. 3c is more than zero.
value at 3c should not
be allowed more than
D 20% of Dividend
income included in
total income without
deduction under this
section.
76 Schedule Salary should
5 A be blank if HUF is
selected in status. Status is selected as HUF and Schedule salary is filled


76 Relief u/s 89 cannot be Sl.No. 6a is more than Taxable Income chargeable
6 claimed more than the under the head salary + Net income from family
tax on income pension (i.e. family pension as reduced by deduction
A chargeable under the u/s 57(iia)) /Total normal income * Tax at normal rate
head salary and net
income from family
pension.
7 selected for 'Are you regime u/s 115BAC ?' and Sl.No. 28 is more than zero in
opting for new tax schedule BP.
A regime u/s 115BAC ?'
then in schedule BP,
deduction u/s 32AD
cannot be claimed.
76 In Schedule OS, value In Schedule OS, value at sl.no.1a is not equal to 1ai +
8 A at Sl.No. 1a should be 1aii.
equal to 1ai + 1aii.
76 In Schedule BP, value In Schedule BP, value at Sl.No. 3d is not equal to 3d(i) +
9 A at Sl.No. 3d should be 3d(ii).
equal to 3d(i) + 3d(ii).
77 In Schedule HP, in case Assessee PAN & Co‐owners PAN are same
0 of co‐owned house
A property, Assessee
PAN & Co‐owners PAN
cannot be same
77 In Schedule BP, Income In Schedule BP, A3d(i) > Sl. No. 14(iii)"dividend Income"
1 reduced from Row no claimed in Profit & loss account
A3d(i) "Dividend
Income" and income
A offered under schedule
OS should not be more
than dividend income
offered in Sl. No. 14(iii)
of Part A‐P&L
77 In Schedule UD, value If value in Sl.no.5 is not equal to (Sl.no.3 ‐ sl.no.3a‐Sl.
2 A at Sl.No.5 should be No. 4 ) in any of the row
equal to Sl.No. 3‐ 3a ‐ 4


77 In Schedule OS, Sl. No. In Schedule OS, Sl. No. 10 the quartely break up of
3 10 the quarterly break Dividend Income taxable at DTAA rates (i+ii+iii+iv+v)
up of Dividend income should be equal to dividend income selected at Sl. No.
taxable at DTAA rates 2f in Schedule OS
should be equal to
Dividend income Note: In schedule OS,
selected at Sl.No. 2f of For Non residents ‐ DTAA income will be considered
Schedule OS only if TRC flag is Yes at column number 7 of sl no 2f

A general is Non‐
shall be considered
"Yes".

If status in Part A
of the TRC flag.
77 In Schedule BP, sum of If in Schedule BP, sum of values entered from 36(iv) to
4 values entered from 36(vii) is not equal to sum of "Net profit" declared at
36(iv) to 36(vii) should sl.no.64(id) and 64(iid) in Sch P&L
A match with sum of
"Net profit" declared at
Sl.No. 64(id) and 64(iid)
in Sch P&L
77 In Schedule BP, sum of If in Schedule BP, sum of values entered from 36(iv) to
5 values entered from 36(vii) is not equal to sum of values declared at
36(iv) to 36(vii) should sl.no.4a(iv) to 4a(vii)
A
match with sum of
values declared at
Sl.No.4a(iv) to 4a(vii)

Pr. DGIT(Systems) or DGIT(Systems), as the case may be, is authorized to add or remove any
rules above based on technical feasibility and same may be uploaded in e‐filing portal.
Annexure 2


Following fields of ITR should be tallied with corresponding amount mentioned in Tax Audit
report i.e Form 3CA‐3CD/3CB‐3CD
Schedule
Name in ITR Field in
Field Name in ITR Field in Form 3CD
ITR
Schedule OI Section 28
the items falling within the Sr. No. Form 3CD clause 16 (a)
scope of section 28 5(a)
The proforma credits, Sr. No. Form 3CD clause 16 (b)
drawbacks, refund of duty of 5(b)
customs or excise or service
tax, or refund of sales tax or
value added tax, or refund of
GST, where such credits,
drawbacks or refunds are
admitted as due by the
authorities concerned
escalation claims accepted Sr. No. Form 3CD clause 16 (c)
during the previous year 5(c)
Any other item of income Sr. No. Form 3CD clause 16 (d)

5(d)
Section 36
Any sum paid to an employee Sr. No. Form 3CD clause 20(a)
as bonus or commission for 6(c)
services rendered, where such
sum was otherwise payable to
him as profits or
dividend.[36(1)(ii)]
Any amount of interest paid in Sr. No. Form 3CD clause 21(i)
respect of borrowed 6(d)
capital[36(1)(iii)]
Any sum received from Sr. No. Form 3CD clause 20(b)
employees as contribution to 6(k)
any provident fund or Sum of (1+2)as mentioned
superannuation fund or any below:
fund set up under ESI Act or 1) If actual amount paid is
any other fund for the welfare within the due date of
of employees to the extent not payment then difference of
credited to the employees sum received from
account on or before the due employees as redued by
date [36(1)(va)] actual amount paid if the
difference is positive and
sum received from
employees is greater than
'zero'
2) If amount is paid after


due date of payment or due
date of payment of date of
payment is
blank/null/invalid then sum
received from employees
Section 37
Expenditure of capital nature Sr. No. Form 3CD, Clause 21 (a)
[37(1)] 7(a) "field Capital Expenditure"
Column "Amount"
Expenditure of personal Sr. No. Form 3CD, Clause 21 (a)
nature;[37(1)] 7(b) "field Personal Expenditure"
Column "Amount"
Expenditure on advertisement Sr. No. Form 3CD, Clause 21 (a)
in any souvenir, brochure, 7(d) "field Advertisement
tract, pamphlet or the like, expenditure.." column
published by a political "Amount"
party;[37(2B)]
Expenditure by way of penalty Sr. No. Form 3CD, Clause 21 (a)
or fine for violation of any law 7(e) "field penalty or fine by
for the time being in force; violation of any law" column
"Amount"
Any other penalty or fine; Sr. No. Form 3CD, Clause 21 (a)
7(f) "field any other Penalty or
fine " column "Amount"
Expenditure incurred for any Sr. No. Form 3CD, Clause 21 (a)
purpose which is an offence or 7(g) "Expenditure incurred for
which is prohibited by law; any purpose which is an
offense or which is
prohibited by law " column
"Amount"
Amount of any liability of a Sr. No. From Form 3CD, Clause 21
contingent nature 7(i) (g) "Particulars of any
liability contingent in
nature" colomn "Amount"
Section 40
Amount disallowable under Sr. No. Form 3CD, clause 21(b)(i)
section 40 (a)(i), on account of 8A(a) sum of 21(b)(i)(A) field
non‐compliance with "Disallowance " and
provisions of Chapter XVII‐B 21(b)(i)(B) field "amount of
payment"
Amount disallowable under Sr. No. 30% of Form 3CD, clause
section 40(a)(ia) on account of 8A(b) 21(b)(ii) sum of 21(b)(ii)(A)
non‐compliance with the field "Disallowance " and
provisions of Chapter XVII‐B 21(b)(ii)(B) field "{(amount
of tax deducted ‐amount of
tax deposited )/Amount of


tax deducted }*amount of
payment"
Amount disallowable under Sr. No. Cause 21(b)(iii) sum of

section 40(a)(ib) on account of 8A(c) 21(b)(iii)(A) field "amount of
non‐compliance with the payment " and 21(b)(iii)(B)
provisions of Chapter VIII of the field "{(amount of tax
Finance Act, 2016 deducted ‐amount of tax
deposited )/Amount of tax
deducted }*amount of
payment"
Amount disallowable under Sr. No. Form 3CD, clause 21(b)(vii)
section 40(a)(iii) on account of 8A(d) field "Amount of payment"
non‐compliance with the
provisions of Chapter XVII‐B
Amount paid as wealth Sr. No. Form 3CD, clause 21(b)(v)
tax[40(a)(iia)] 8A(f)
Amount paid by way of royalty, Sr. No. Form 3CD, clause 21(b)(vi)
license fee, service fee etc. as 8A(g)
per section 40(a)(iib)
Amount of interest, salary, Sr. No. From Form 3CD,"Total of
bonus, commission or 8A(h) column "Amount
remuneration paid to any Inadmissible" as per sr no.
partner or member 21(c) of form 3CD
inadmissible under section
[40(b)/40(ba)]
Section 40A
Amount paid, otherwise than Sr. No. Form 3CD, clause 21(d)(A)
by account payee cheque or 9(b) field " Amount"
account payee bank draft or
use of electronic clearing
system through a bank account
or through such electronic
mode as may be prescribed, ,
disallowable under section
40A(3)
Provision for payment of Sr. No. Form 3CD, clause 21(e)
gratuity[40A(7)] 9(c)
any sum paid by the assessee Sr. No. Form 3CD, clause 21(f)
as an employer for setting up 9(d)
or as contribution to any fund,
trust, company, AOP, or BOI or
society or any other
institution;[40A(9)]
Section 43B (Allowable)
Any sum in the nature of tax, Sr.no Form 3CD "Clause 26(A)(a)"
duty, cess or fee under any law 10(a) Sum of figure mentioned at


column "Amount" if clause
43B(a) is selected
Any sum payable by way of Sr.no Form 3CD "Clause 26(A)(a)"
contribution to any provident 10(b) Sum of figure mentioned at
fund or superannuation fund or column "Amount" if clause
gratuity fund or any other fund 43B(b) is selected
for the welfare of employees
Any sum payable to an Sr.no Form 3CD "Clause 26(A)(a)"
employee as bonus or 10(c) Sum of figure mentioned at
commission for column "Amount" if clause
services rendered 43B(c) is selected
Any sum payable as interest on Sr.no Form 3CD "Clause 26(A)(a)"
any loan or borrowing from any 10(d) Sum of figure mentioned at
public financial institution or a column "Amount" if clause
State financial corporation or a 43B(d) is selected
State Industrial investment
corporation
Any sum payable as interest on Sr.no Form 3CD "Clause 26(A)(a)"
any loan or borrowing from any 10(e) Sum of figure mentioned at
scheduled bank or a co‐ column "Amount" if clause
operative bank other than a 43B(e) is selected
primary agricultural credit
society or a primary co‐
operative agricultural
and rural development bank
Any sum payable towards leave Sr.no Form 3CD "Clause 26(A)(a)"
encashment 10(f) Sum of figure mentioned at
43B(f) is selected
Any sum payable to the Indian Sr.no Form 3CD "Clause 26(A)(a)"
Railways for the use of railway 10(g) Sum of figure mentioned at
assets column "Amount" if clause
43B(g) is selected
Section 43B (Disallowable)
Any sum in the nature of tax, Sr.no Form 3CD "Clause 26(B)(b)"
duty, cess or fee under any law 11(a) Sum of figure mentioned at
43B(a) is selected
Any sum payable by way of Sr.no Form 3CD "Clause 26(B)(b)"
contribution to any provident 11(b) Sum of figure mentioned at
fund or superannuation fund or column "Amount" if clause
gratuity fund or any other fund 43B(b) is selected
for the welfare of employees
Any sum payable to an Sr.no Form 3CD "Clause 26(B)(b)"
employee as bonus or 11(c) Sum of figure mentioned at
commission for services column "Amount" if clause
rendered 43B(c) is selected


Any sum payable as interest on Sr.no Form 3CD "Clause 26(B)(b)"
any loan or borrowing from any 11(d) Sum of figure mentioned at
public financial institution or a column "Amount" if clause
State financial corporation or a 43B(d) is selected
State Industrial investment
corporation
Any sum payable by the Sr.no Form 3CD "Clause 26(B)(b)"
assessee as interest on any 11(da) Sum of figure mentioned at
loan or borrowing from a column "Amount" if clause
deposit taking non‐banking 43B(da) is selected
financial company or
systemically important non‐
deposit taking non‐banking
financial company, in
accordance with the terms and
conditions of the agreement
governing such loan or
borrowing
any sum payable by the Sr.no Form 3CD "Clause 26(B)(b)"
assessee as interest on any 11(e) Sum of figure mentioned at
loan or borrowing from a column "Amount" if clause
scheduled bank or a co‐ 43B(e) is selected
operative bank other than a
primary agricultural credit
society or a primary co‐
operative agricultural and rural
development bank
Any sum payable towards leave Sr.no Form 3CD "Clause 26(B)(b)"
encashment 11(f) Sum of figure mentioned at
43B(f) is selected
Any sum payable to the Indian Sr.no Form 3CD "Clause 26(B)(b)"
Railways for the use of railway 11(g) Sum of figure mentioned at
assets column "Amount" if clause
43B(g) is selected
Any amount of profit Sr. No. 14 Form 3CD , Clause 25
chargeable to tax under section
41
Amount of expenditure Sr. No 16 Form 3CD clause 21(h)
disallowed u/s 14A
Schedule BP Interest disallowable under Sr. No 19 Form 3CD clause 22
section 23 of the Micro, Small
and Medium Enterprises
Development Act,2006
Schedule ESR Col 2 " Amount, if any, debited Col. 2 of Clause 19 of form 3CD
to profit and loss account (2)" schedule amount mentioned at
Section " 35(1)(i)" ESR , Column "Amount debited to
Section profit & loss account" in
35(1)(i) "section 35(1)(i)"


Col 2 " Amount, if any, debited Col. 2 of Clause 19 of form 3CD
Section " 35(1)(ii)" ESR , Column "Amount debited to
35(1)(ii) "section 35(1)(ii)"
Section " 35(1)(iia)" ESR , Column "Amount debited to
35(1)(iia) "section 35(1)(iia)"
Section " 35(1)(iii)" ESR , Column "Amount debited to
35(1)(iii) "section 35(1)(iii)"
Section " 35(1)(iv)" ESR , Column "Amount debited to
35(1)(iv) "section 35(1)(iv)"
Section " 35(2AA)" ESR , Column "Amount debited to
35(2AA) "section 35(2AA)"
Section " 35(2AB)" ESR , Column "Amount debited to
35(2AB) "section 35(2AB)"
Section " 35CCC" ESR , Column "Amount debited to
35CCC "section 35CCC"
Section " 35CCD" ESR , Column "Amount debited to
35CCD "section 35CCD"
Col 3 " Amount of deduction Col. 3 of Clause 19 of form 3CD
allowable (3)" schedule amount mentioned at
Section " 35(1)(i)" ESR , Column "Amounts
Section admissible as per the
35(1)(i) provisions of the Income‐tax
Act, 1961,and also fulfils the
conditions, if any specified
under the relevant other
guidelines, circular, etc.,


issued in this behalf." in
"section 35(1)(i)"
Col 3 of Schedule ESR " Amount Col. 3 of Clause 19 of form 3CD

of deduction allowable (3)" schedule amount mentioned at
Section " 35(1)(ii)" ESR , Column "Amounts
35(1)(ii) provisions of the Income‐tax
"section 35(1)(ii)"
Section " 35(1)(iia)" ESR , Column "Amounts
35(1)(iia) provisions of the Income‐tax
"section 35(1)(iia)"
Section " 35(1)(iii)" ESR , Column "Amounts
35(1)(iii) provisions of the Income‐tax
"section 35(1)(iii)"
Section " 35(1)(iv)" ESR , Column "Amounts
35(1)(iv) provisions of the Income‐tax
"section 35(1)(iv)"


Col 3 of ScheduleESR " Amount Col. 3 of Clause 19 of form 3CD
Section " 35(2AA)" ESR , Column "Amounts
35(2AA) provisions of the Income‐tax
"section 35(2AA)"
Section " 35(2AB)" ESR , Column "Amounts
35(2AB) provisions of the Income‐tax
"section 35(2AB)"
Section " 35CCC" ESR , Column "Amounts
35CCC provisions of the Income‐tax
"section 35CCC"
Col 3 of Schedule ESR " Col. 3 of Clause 19 of form 3CD
Amount of deduction allowable schedule amount mentioned at
(3)" ESR , Column "Amounts
Section " 35CCD" Section admissible as per the
35CCD provisions of the Income‐tax
"section 35CCD"

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


 Amount of dividend which is included in the Temporary Total income* will be
computed in below manner:
 Take minimum of below :
o Temporary calculated value at 3xiii of BFLA**
o 1a of Schedule OS
o Max(0, Temporary calculated values of Sl.no.14 ‐ sl.no.15 of Part BTI)
 Minimum of above will be considered as "Amount of dividend income included in
Total income" here after. Lets take this as "A"
 Then system calculated value "Eligible amount of interest expenditure" will be lower
of
o "20% of "A" or
o user enter value in field 3c.
*Temporary Total Income means the total income calculated without considering
“Interest expenditure u/s 57(1)”.
** Temporary calculated value at 3xiii of BFLA means the Net OS income (3xiii of
BFLA) calculated without considering “Interest expenditure u/s 57(1)”.
Annexure 4
Note on “How to provide Bifurcation of sl.no.1(i) OS dividend income other than 2(22)(e )
and 1(ii) Dividend income u/s 2(22)(e) for 234C
 Above calculated “Eligible Interest Expenditure” will be allocated to Dividend in
below sequence for 234C calculation :
o First Allocate expenditure to “Dividend income u/s 2(22)( e)”
o Balance if any, allocate to “Dividend income other than 2(22)(e ).
 After reducing the allocated expenditure from “Dividend income other than 2(22)(e )”,
assessee will arrive “Net Dividend income other than 2(22)( e)”.
 Assessee has to provide the quarterly bifurcation of this “Net Dividend income
other than 2(22)(e ) ‐ DTAA portion of this dividend (subject to TRC and Resident
condition) ” at sl.no.10(i) of Schedule OS in the way beneficial to assessee.
 Also, assessee has to provide the quarterly beak up of “ DTAA dividend income which
is reduced from “Net Dividend income other than 2(22)(e )” at sl.no.10(iii) of Schedule
OS.

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

Net Dividend income u/s 2(22)( e) = 0 (500‐500)
Net Dividend income Other than 2(22)( e) = 2400 (2500‐(600‐500))
So, assessee is required to show the quarterly bifurcation of this Rs.2400/‐ in
Sl.no.10(i).


If assessee has DTAA of Rs.200 from above 1(i) Dividend income other than 2(22)(e) of
Rs.2400, then, he is required to show the bifurcation of Rs.2400‐200 = Rs.2200 in
Sl.no.10(i) of Schedule OS.
Also, quarterly bifurcation of Rs.200 is required to disclose in sl.no.10(iii) “Dividend
income chargeable under DTAA rates” in Schedule OS.
(# DTAA can be reduced only in case of “Resident” or “Non resident & TRC flag” is
“Yes” )

Tax on Dividend income chargeable under DTAA :

Tax on “Dividend income chargeable under DTAA” will be calculated as below :
1. Multiply “DTAA Dividend” declared at sl.no.2f in “Amount” column with “Applicable
Rate” at col 10 for all the row in which section is selected as “56(1)(i) Dividend” is
selected. DTAA tax for each row will be derived
2. Take the sum of all “DTAA tax” derived above and also take sum of “Dividend” income
in 2f.
3. Calculate the Average rate of DTAA ie., Total DTAA tax / Total DTAA dividend.
4. For calculating 234C, use this “Average rate” for calculation of tax on DTAA Dividend.
Determining income for calculation of 234C :
For the purpose of calculation of 234C, Total income needs to be bifurcated as below :
 Income chargeable at normal rates on Quarterly basis (Refer note below)
o 44AD/44ADA income
o Dividend income other than 2(22)(e )
o Short term capital gain income chargeable at normal rates
 Income chargeable at normal rates from Quarter 1
 Income chargeable at special rate from Quarter 1 other than 115BBE (from Sch
SI)
 Income chargeable at special rate quarter wise
o Long term capital gains income taxed @10% and 20% (from Sch CG
table E)
o Short term capital gain taxed @15% and 30% (from Sch CG table E)
o OS Dividend DTAA income (from Sch OS sl.no.10(iii))
o Capital Gain DTAA income (from Sch CG table E)
 Income chargeable u/s 115BBE (from Sch SI)
Note : Income chargeable at normal rates on Quarterly basis & From Quarter 1:
1. 44AD/ 44ADA income : lower of
a. “Total income chargeable at normal rates”
b. 44AD + 44ADA income declared in Schedule BP
2. Dividend income other than 2(22)(e) : Lower of
a. “Total income chargeable at normal rates” ‐“44AD+44ADA income”
b. Sum of Dividend income declared in all quarters of sl.no.10(1) of Schedule OS
c. Net Other source income chargeable at normal rates from BFLA
3. Short term capital gain : Lower of
a. “Total income chargeable at normal rate” ‐ “44AD+44ADA income” ‐ “Dividend
income other than 2(22)( e)”


b. Sum of STCG applicable rate income declared in all quarters at table E of
Schedule CG
c. Net STCG applicable rate income from BFLA
4. Income chargeable at normal rates from Quarter 1 =
“Total income chargeable at normal rates” – (value calculated at 1 + 2 + 3
above)
Annexure 5
Calculation of 234C

1. For the “Income which is chargeable at normal rates*”, tax in each quarter will be
calculated as below:
Quarterly income which is chargeable at normal rates * (Total Tax incl
Surcharge & cess at normal rates) / (Total income chargeable at normal rates)
Note : 44AD & 44ADA income needs to be considered in Q4. “STCG App rate” and
“Dividend income other than 2(22)( e)” has to be considered as per quarterly
bifurcation in Schedule OS & Schedule CG.
2. For “Income chargeable at special rate from Quarter 1 other than 115BBE”, total tax
incl surcharge on such income will be considered from Quarter 1.
3. For “Income chargeable u/s 115BBE”, total tax incl surcharge on such income will be
considered from Quarter 1.
4. For “Income chargeable at special rate quarter wise”, tax in each quarter will be
calculated as below :
a. for Capital gains :

Quarterly income which is chargeable at special rates * respective tax rate

b. for OS dividend DTAA income :
Quarterly income which is chargeable at special rates * Average rate (defined above)
After calculating tax for each quarter, 234C will be calculated by applying provisions of
section i.e., interest @1% will be charged if advance tax paid is less than 15%, 45%, 75% and
100% for Quarter 1, Quarter 2, Quarter 3, Quarter 4 respectively subject to 80% condition
mentioned in section.

Note :If “Dividend other than 2(22)( e) included in Total Income" determined above IS LESS
THAN "Sum of quarterly bifurcation of Dividend declared in sl.no.10(i) of Schedule OS" given
by assessee, then the above computed “dividend other than 2(22)(e) included in Total
Income” shall be distributed among 5 quarters by giving preference to QTR 5(16 Mar to 31
Mar) to QTR 1 as it is more beneficial to assessee.

* Income which is chargeable at normal rates includes ESOP income
234C will be calculated on slabbed tax on income chargeable at normal rates after reducing
deferred tax on ESOP income and adding tax on special rate incomes.
Annexure 6
Calculation of Surcharge


For the purpose of calculation of Surcharge, income is required to be bifurcated as below :

1. Income taxable u/s 115BBE ‐ Surcharge rate is 25%( from sch SI)
2. Income on which enhanced surcharge of 25% and 37% is applicable (Refer note
below)
3. Income in which enhanced surcharge is not applicable. (Refer note below)

Income in which enhanced surcharge is not applicable:

 Capital gains taxable u/s 111A, 115AD and 112A ( from sch SI)
 Dividend income taxable u/s 115AD i.e., Income (being dividend) received by an FII in
respect of securities (other than units referred to in section 115AB) ‐ chargeable u/s
115AD(1)(i) ( take from sch OS both normal and PTI)
 Dividend income included in total income chargeable at normal rates.
o ( i.e, lower of
 Total income chargeable at normal rates as per part BTI or
 Dividend income at sl.no.1a ‐ 3c(ii) system calculated interest
expenditure or
 Net OS income chargeable at applicable rates in Sch BFLA)

Income on which enhanced surcharge of 25% and 37% is applicable :

Other than above income i.e., other special rate income and remaining normal rate income.

Surcharge will be at below rates :

 On 115BBE income, surcharge will be @25%
 On Other income as below :
 If Total Income > 50L< 1Cr, surcharge will be @10%
 If Total Income >1cr < 2Cr, surcharge will be @15%
 If [Total Income after excluding above determined "Income in which
enhanced surcharge is not applicable” ] > 2Cr <5Cr, surcharge will be @15%
on "Income in which enhanced surcharge is not applicable” and 25% on
“Income on which enhanced surcharge of 25% and 37% is applicable“
enhanced surcharge is not applicable” ] > 5Cr , surcharge will be @15% on
"Income in which enhanced surcharge is not applicable” and 37% on “Income
on which enhanced surcharge of 25% and 37% is applicable“
enhanced surcharge is not applicable” ] < 2Cr, then surcharge will be @15%
on entire income except 115BBE income.

 Note : For calculating of Marginal relief also, same method will be used and for
calculation of cut off income, “Dividend income chargeable at normal rates”
will be given priority within normal rate.
Calculation of Marginal Relief


Step1. Tax and Surcharge will be computed on the total income.
Step2. Tax and surcharge will be computed on the cut‐off income (50 Lakhs, 1 Crore, 2 Crores
or 5 Crores, as the case maybe).
Step3. Income in excess of the cut‐off income will be calculated as difference of total income
and cut‐off income.
Step4. Marginal relief will be calculated as difference of ‘tax and surcharge on total income’
and ‘tax and surcharge on cut‐off income plus income in excess of cut‐off income’ (1‐2+3).

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

Instructions For Filling Out FORM ITR 3

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Instructions For Filling Out FORM ITR 3

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Instructions to Form ITR-3 (A.

1) Certain allowances u/s section 10 (LTA, HRA,

2)Deductionsu/s16 (Standard Deduction, Entertainment

3)Interest payable on borrowed capital for self‐occupied

9)Deduction for expenditure on scientific research to a

f) In case you are holding equity shares of a Co‐

1 Gross Salary This is an auto‐populated field representing aggregate of

Deduction claimed u/s 35D/35E (form to 3AE

2. Share/Unit Acquired Select from the drop‐down whether

3. ISIN Code Enter the International Securities

Note: In case the security or share does

This field will be auto populated as

This field will be auto populated as

5. No. of Shares/Units Enter the number of shares/units sold

This field is not applicable for shares and

6. Sale‐price per Share/Unit Please enter the sale price per share/unit

This field is not applicable for shares and

7. Full value of consideration This field willbe auto populated as No of

‐ If shares are Acquired after

8. Cost of acquisition without The Cost of acquisition without indexation

11. Fair Market Value per Enter the fair Market Value per share/unit

15. Long term capital Gain Balance This field will be auto‐populated as the

Total of each column These fields should auto populate as sum

2 Loss from business other than loss from speculative 3xviii of schedule CYLA

5 Short‐term capital loss (8) (2x+3x+4x+5x) of item E of

6 Long‐term capital loss (9) (6x+7x+8x) of item E of

S. No. Field Name Instruction

1b Self & Family Including This field will be available if ‘Yes’ is ticked in S. No.

2 Whether any one of your Tick ‘Yes’ if any one of the parents is senior Citizen,

2a Parents This field will be available if ‘No’ is ticked in S. No.

Deduction in the case of multiplex theatre [Section 10CCBA Point no 10(v)

Deduction in the case of convention center 10CCBB Point no 10(v)

Deduction in the case of an undertaking engaged in 10CCBC Point no 11(v)

Deduction in the case of an undertaking engaged in 10CCBD Point no 11 (d)

1b 80CCC Deduction in Please enter the amount paid towards any annuity plan

The amount eligible for deduction is subject to

In case deduction u/s 80EE is claimed, deduction u/s

1l 80EEB Deduction in Please enter the amount paid during the year by way of

1m 80G Deduction in Please enter the amount of donations made during the

2t 80‐IC/ Special Please enter the amount of eligible deduction as per

Investment entity covered by Please select the section under which Business Trust /

Name of business trust/ Enter the name the name of business trust /investment

PAN of the business trust/ Enter the PAN of the business trust /investment fund in

3 Between ₹5,00,001 – ₹7,50,000 ₹12500_+ 10% of income in excess of

4 Between ₹7,50,001 – ₹37,500 + 15% of income in excess of

5 Between ₹10,00,001 – ₹75,000 + 20% of income in excess of

6 Between ₹12,50,001 – ₹1,25,000 + 25% of income in excess of

7 Above ₹15,00,000 ₹1,87,500 + 30% of income in excess of

13 A In Schedule TDS from In schedule TDS from salary, Total Tax Deducted is not

15 A In Schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 3v ‐"Total (3i + 3ii

15 A In Schedule Part B‐TI, In schedule ‐Part B TI the value in pt. 4c ‐"Total Capital

15 A Schedule Salary is In Part B TI ,the value in Pt1 ‐"Salaries" is greater than

16 A In Schedule Part B‐TI, In Part B TI , the value in Pt4biii ‐"Long term chargeable

18 A In Schedule Part B‐TTI, In Part B TTI , the value in pt. 8e is not equal to total of

20 A In Schedule Part B‐TI, In Part B‐TI, sl.no.4(a)(i) STCG 15% is MORE THAN ZERO

20 D If assessee claiming In Part B‐TTI, sl.no.6b and 6c is MORE THAN ZERO

21 A Amount mentioned at Sl no 25 of schedule BP is less than sum of sl no 3a+4d

23 A In Schedule BP, The The value at field (A16) of schedule BP should be equal

29 A In Schedule BFLA, If value at field 1ii is not equal to sl no(5iii of schedule