Instructions ITR3 AY2020 21 V1

Instructions to Form ITR-3 (A.
Y 2020-21)
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 2020-21 relating to the Financial Year 2019-20. In
case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and
the Income-tax Rules, 1962.
1. Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2020-21 only, i.e., it relates
to income earned in Financial Year 2019-20.
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-filing web portal of Income-tax Department (www.incometaxindiaefiling.gov.in)
and verified in any one of the following manner –
(i) digitally signing the verification part, or
(ii) authenticating by way of electronic verification code (EVC), or
(iii) 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 on or before the date of filing the 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 only to Centralized Processing Centre, Income Tax
Department, Bengaluru–560500 (Karnataka).
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Instructions to Form ITR-3 (A.Y 2020-21)
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 this Return Form. The
maximum amount which is not chargeable to income-tax for Assessment Year 2020-
21, in case of different categories, is as under:
S. No. Category Amount (in

₹)
(i) In case of an individual who is below the age of 60 years 2,50,000
or a Hindu Undivided Family (HUF)
(ii) In case of an individual, being resident in India, who is of 3,00,000
the age of 60 years or more at any time during the
financial year 2019-20 but below the age of 80 years.
(iii) In case of an individual, being resident in India, who is of 5,00,000
the age of 80 years or more at any time during the
financial year 2019-20.
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.
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/ Enter the name of the Premises or Building or
Building / Village Apartment or Village
Status Please tick the applicable check box, indicating the
status under which the return is being filed-
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(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 Enter the Aadhaar Number (12 digits) as mentioned
digits) / Aadhaar in Aadhaar Card. In case Aadhaar number has been
Enrolment Id (28 digits) applied 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 P hone Enter the residential or office landline number with
Number with STD code STD code, or enter PAN holder’s mobile number. This
Mobile No.1 will be used for official communication with the PAN
holder.
Mobile No.2 Enter the mobile number of of any other person, as an
alternative number for communication.
Email Address (Self) Enter the PAN holder’s email address. This will be
used for official communication with the PAN holder.
Email Address-2 Enter the Email Address of PAN holder or any other
person, as an alternative email address for
communication.
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 filing return of In case the return is being filed if any one or all of the
income under seventh below conditions are applicable although the total
proviso to Section 139(1) income before allowing deductions under Chapter VI-
A of the Income-tax Act or deduction for capital gains
but otherwise not
(section 54 to 54GB) or exempt long term capital gains
required to furnish return (section 10(38)), does not exceeds the maximum
of income? (Tick)  Yes amount which is not chargeable to income-tax, tick
 No ‘Yes’:
Deposit of amount or aggregates of amount exceeding
Rs 1 crore in one or more current accounts;
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If yes, please furnish following Incurred expenditure of an amount or aggregate of

information amount exceeding Rs. 2 lakhs for travel to a foreign
country for yourself or any other person;
Incurred expenditure of amount or aggregate of
amount exceeding Rs. 1 lakh on consumption of
[Note: To be filled only if a person electricity.
is not required to furnish a return
of income under section 139(1) Select ‘No’ if total income before allowing deductions
but filing return of income due to under Chapter VI-A of the Income-tax Act or deduction
fulfilling one or more conditions for capital gains (section 54 to 54GB) or exempt long
mentioned in the seventh proviso term capital gains (section 10(38)), exceeds the
to section 139(1)]
maximum amount which is not chargeable to income-
tax.
Have you deposited Please tick ‘Yes’ in case an amount / aggregate
amount or aggregate of amount exceeding Rs.1 Crores is deposited in one or
amounts exceeding Rs. 1 more current account during the period 1 April 2019
to 31 March 2020, else tick ‘No’.
Crore in one or more
Please enter amount / aggregate amount deposited if
current account during ‘Yes’ is ticked.
the previous year?
(Yes/No)
Have you incurred Please tick ‘Yes’ if expenditure incurred of an

expenditure of an amount amount/ aggregate amount exceeding 2 lakhs for
or aggregate of amount travel to a foreign country for self or for any other
person, else tick ‘No’
exceeding Rs. 2 lakhs for
travel to a foreign country Please enter amount/ aggregate amount of
for yourself or for any expenditure if ‘Yes’ is ticked.
other person? (Yes/ No)
Have you incurred Please tick ‘Yes’ if expenditure incurred of an

expenditure of amount or amount/ aggregate amount exceeding Rs.1 lakh on
aggregate of amount consumption of electricity during the period 1 April
2019 to 31 March 2020, else tick ‘No’.
exceeding Rs. 1 lakh on
consumption of electricity Please enter amount/ aggregate amount of
during the previous year? expenditure if ‘Yes’ is ticked
(Yes/No)
If revised/ defective/ If this is a revised return, or a return being filed in

modified then enter response to notice under section 139(9), or a modified
Receipt No. and Date of return filed in accordance with an APA, please enter
filing original return the acknowledgement number and date of filing of the
original return.
Or Filed in response to In case the return is being filed in response to a
notice u/s statutory 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’
(d) If filed in response to notice u/s 153A, tick ‘153A’
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(e) If filed in response to notice u/s 153C, tick ‘153C’.

If filed in response to In case the return is being filed in response to a
notice or order, please statutory notice, or in pursuance to an order under
enter Unique section 119(2)(b) condoning the delay, or in
Number/Document accordance with an APA u/s 92CD, please enter the
Identification Number & unique number/document identification number and
Date of such Notice or date of the relevant statutory notice, or the date of
Order or if filed u/s 92CD condonation order or the date on which the Advanced
enter date of advance Pricing Agreement was entered (as applicable).
pricing agreement
Residential Status in India If you are an individual, please specify your residential
(for 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 If you are a HUF, please specify your residential status
(for HUF) by ticking the applicable checkbox:
 Resident.
(Tick applicable option)
 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
benefit u/s 115H India for this year, please specify whether you want to
(Applicable in case of claim benefit of special provisions under Chapter XII-
Resident) A in respect 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 property under the Portuguese Civil Code 1860,
per section 5A? please tick ‘Yes’ and fill up the information necessary
Page 5 of 152
for apportionment of income between husband and

wife in Schedule 5A. Else, tick ‘No’.
Whether this return is Please tick the applicable check box.
being filed by a  Yes
representative 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 If you were Partner in a firm at any time during the
a firm? previous year, please tick ‘Yes’ and provide
information about name & PAN of the firm.
Else, tick ‘No’.
Whether you were Director If you are an individual and were Director in a company
in a company at any time at any time during the previous year, please tick ‘Yes’
during the previous year? and 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.
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Whether you have held If you have held investment in any unlisted equity
unlisted equity shares at shares at any time during the previous year, please
any time during the tick ‘Yes’ and furnish information about name, type &
previous year? PAN of company, 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, only the details of equity shareholding
in any entity which is registered under the
Companies Act, and is not listed on any
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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

there a permanent have a permanent establishment in India by ticking the
establishment (PE) in applicable checkbox:
India?  Yes
 No
Whether assessee is If you are located in IFSC and derives income solely in
located in an International convertible foreign exchange, please tick the
Financial Services Centre applicable checkbox:
(IFSC) and derives income  Yes
solely in convertible  No
foreign exchange?
AUDIT INFORMATION
Are you liable to maintain Please indicate whether you are liable to maintain
accounts as per section books of accounts and other documents u/s 44AA
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 lakh, you
are liable to keep and maintain books of accounts and
other documents.
Please indicate whether you are declaring income
Whether assessee is
only under section 44AE/44B/44BB/44BBA/44BBB by
declaring income only
under section ticking the applicable checkbox:
44AE/44B/44BB/44BBA/44
BBB  Yes
 No
If No, whether during the If no is selected above, whether during the year Total
year Total sales/turnover/gross receipts of business exceeds
sales/turnover/gross Rs. 1 crore but does not exceeds Rs. 5 Crore by
receipts of business
ticking the applicable checkbox:
exceeds Rs. 1 crore but
does not exceeds Rs. 5  Yes
Crore?  No
If Yes is selected at a2i, Please indicate whether aggregate of all amounts
whether aggregate of all received including amount received for sales, turnover
amounts received or gross receipts or on capital account such as capital
including amount received contribution, loans etc. during the previous year, in
for sales, turnover or cash, does not exceed five per cent of said amount by
gross receipts or on ticking the applicable checkbox
Page 8 of 152
capital account such as  Yes

capital contribution, loans  No
etc. during the previous
year, in cash, does not
exceed five per cent of
said amount?
If Yes is selected at a2i, Please indicate whether aggregate of all payments
whether aggregate of all made including amount incurred for expenditure or on
payments made including capital account such as asset acquisition, repayment
amount incurred for
of loan etc. in cash, during the previous year does
expenditure or on capital
account such as asset not exceed five per cent of the said payment by
acquisition, repayment of ticking the applicable checkbox:
loan etc., in cash, during
the previous year does not  Yes
exceed five per cent of the  No
said payment ?
Are you liable for audit Please indicate whether you are liable to get your
under 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 the accounts have been audited by an accountant and
audited by an accountant? furnish the following details of audit-
If Yes, furnish the (1) Date of furnishing of the audit report
following information (DD/MM/YYYY)
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
92E? transaction or specified domestic transaction during
Date of furnishing audit the previous year, please tick ‘Yes’ and mention date
report? DD/MM/YYYY of furnishing the audit report u/s 92E.
If yes is selected , please ensure that form 3CEB is
filed at e-filing portal
If liable to furnish other In case you are liable to furnish an audit report under
audit report, mention the any other provision of the Income-tax Act, please
date of furnishing the select the relevant clause and section from the given
audit report? (DD/MM/YY) list and mention the date of furnishing such audit
report.
List of provisions mandating audit report :-
1. 10A
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2. 10AA
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 In case your accounts are required to be audited under
Act other than the Income- any other law (other than Income-tax Act), please
tax act, mention the Act, specify the relevant provision mandating the audit, and
section and date of mention the date of furnishing such audit report.
furnishing the 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 three main 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
Page 10 of 152
nature of business at column 61 or column 62 or column 63 of Part A- P&L (as

applicable) instead of this schedule.
PART A – BS
In this part, please fill up the details of the Balance Sheet items as on 31st March,
2020, as per the given format, in respect of the proprietary business or profession
carried out during the financial year 2019-2019.
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 2019-20 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.
the 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
2019-20 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.
the 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.
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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 2019-20 as per the given format, in respect of the proprietary business or
profession carried out during the financial year 2019-20.
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
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(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.
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.
Page 13 of 152
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. These details are to
be furnished separately for each goods carriage owned during the year, in separate
rows. Please note at any time during the year the number of vehicles should not exceed,
ten vehicles
rate per vehicle per 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.
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 proprietory 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.
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 proprietory 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.
Page 14 of 152
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
(mandatory if tax is (TAN) of the Employer as mentioned in Form-16.
deducted)
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
Pin code/ Zip code drop 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
17(1) given 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
Page 15 of 152
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 (non-qualified options)
17. Tax paid by employer on non-monetary perquisite
18. 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
as per section 17(3) the 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
Page 16 of 152
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 multiple
(Note-Ensure that it is included in allowances are claimed as exempt, please enter details of
Total Gross salary in (2) above ) each allowance as separate line item.
List of allowances:-
Sec 10(5)- Travel concession/assistance received
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
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
Sec 10(14)(ii)- Allowances or benefits not in a nature of
perquisite specifically granted in performance of duties of
office or employment.
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.
Page 17 of 152
5a Standard Deduction u/s This is an auto-populated field as lower of 4 (Net Salary) or

16(ia) Rs. 50,000.
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)
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)
6 Income chargeable This is an auto-populated field representing the net amount,
under the Head after claiming deductions under section 16 [5] against the
‘Salaries’ (4 - 5) 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
Pin code/ Zip code selected 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 If yes, please specify your percentage share in the
in the Property property in the given box.
Name of other(s) Co- If yes, please specify the name, PAN, Aadhaar and
owners respective percentage shares of other co-owners of
PAN of Co-owner(s) the property. Please add rows as necessary.
Aadhaar No. of co-owner
Percentage share of the
in property%
Type of House property Please tick the applicable check box, indicating the
usage of the house property during the previous year-
(a) If the house property 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
PAN of Tenant(s) part of the year, please mention name, PAN,Aadhaar
Aadhaar No. of Tenant(s) No. and TAN of the tenant(s). Furnishing of PAN of
Page 18 of 152
PAN/TAN/Aadhaar No. of tenant is mandatory if tax has been deducted at source

Tenant(s) u/s 194-IB. 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
receivable/ lettable the amount of actual rent received or receivable in
value during the year respect of the property during the year. Otherwise,
enter the amount for which the property might
reasonably be expected to let during the year.
1b The amount of rent Please enter the amount of rent, out of the Gross rent
which cannot be receivable, which cannot be realised by the owner and
realised has 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
authorities which has been actually paid during the year, to local
authorities such as municipal taxes paid etc.
1d Total (1b + 1c) This is an auto-populated field representing the
aggregate of 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 owned property 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.
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 In case arrears of rent have been received, or
Rent received during unrealised rent has been realised subsequently from a
the year Less 30% tenant in respect of the house property, during the
year, please enter the amount of arrears/unrealized
rent so received, after reducing a sum equal to 30% 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
Page 19 of 152
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
property 2 (2f-2i+2j) is 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
HP for including the same in head-wise computation.
4 Income under the This is an auto-populated field representing the
head “Income from aggregate of net incomes from all house properties
house property” owned during the year [1k + 2k + .........] and also the
pass through income/loss of the nature of house
property [3].
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
Page 20 of 152
 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. 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
allowable are 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.
Page 21 of 152
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.
Schedule DPM
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.
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.
Page 22 of 152
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.
Schedule CG – 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 each scrip or units of mutual fund sold during the year as per 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.
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.
Page 23 of 152
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 C of 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 capital gains. The Schedule separates different category of
Page 24 of 152
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
Page 25 of 152
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
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 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 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 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.
3 Name of the Share/Unit Please enter the name of share/unit in
the given box
4 No. of Shares/Units Enter the number of shares/units sold
in the given box.
5 Sale-price per Share/Unit Please enter the sale price per
share/unit in the given box.
6 Full value consideration This field will be auto populated as No
(Total Sale Value 4*5) of shares/units (4) multiply with sale
price per unit (5)
7 Cost of acquisition without The Cost of acquisition without
indexation indexation will be auto populated as
higher of Column 8 or Column 9
8 Cost of acquisition Enter the amount in the text box.
Page 26 of 152
9 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
10 Fair Market Value per Enter the fair Market Value per
share/unit as on 31st share/unit as on 31st January,2018 in
January,2018 the text box.
If shares/units are acquired after 31
January 2018 then please mention
zero.
11 Total Fair Market Value of This field will be auto-populated as the
capital asset as per Section value of Column 4 multiplied with
55(2) (ac)- (4*10) Column 10.
12 Expenditure wholly and Enter the amount of expenditure wholly
exclusively in connection and exclusively in connection with
with transfer transfer in the given box.
13 Total deductions (7+12) This field will be auto populated as the
sum of Column7+ Column 12
14 Long term capital Gain This field will be auto-populated as the
Balance (6–13) value at column 6- Value at Column
Item 5 of LTCG Schedule of 13.
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, Gross (not exempt u/s. Please enter the amount of gross dividend
10(34) and u/s. 10(35)) income which is chargeable to tax at normal
applicable rates.
1b Interest, Gross Please enter the gross amount of interest
income which is chargeable to tax at normal
applicable rates. Please indicate break-up of
interest income from separate sources such
as interest from savings bank account,
interest on deposits with banks, post office
or co-operative society, interest on income-
tax refund, any pass through income/loss in
the nature of interest or any other interest
income.
1c Rental income from machinery, Please enter the gross amount of rental
plants, buildings etc., Gross income from letting of machinery, plants,
furniture or buildings belonging to assessee
Page 27 of 152
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 the nature referred to in section 56(2)(x)
chargeable 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 sum
received without consideration 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 without
market value of property 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 the
consideration, fair market value of consideration, in case the FMV exceeds the
property in excess of such consideration by more than Rs. 50,000/-.
consideration
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.
Page 28 of 152
2a Winnings from lotteries, Please report in this column, any income by

crossword puzzles etc. chargeable way of winnings from any lottery or
u/s 115BB 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 unexplained
69B 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 In case any accumulated balance of a
recognized provident fund taxable recognised provident fund is to be included
u/s 111 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 dxviii) 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
Page 29 of 152
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 (i) Dividends received by non-resident
at 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 -
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 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)
(xiii) Tax on non-residents sportsmen or
sports associations chargeable u/s
115BBA
(xiv) Anonymous Donations in certain cases
chargeable u/s 115BBC
(xv) Income by way of dividend received by
specified assessee, being resident,
from domestic company exceeding
rupees ten lakh chargeable u/s
115BBDA
Page 30 of 152
(xvi) Income by way of royalty from patent

developed and registered in India -
chargeable u/s 115BBF
(xvii) Income by way of transfer of carbon
credits - chargeable u/s 115BBG
(xviii) Investment Income of a Non-Resident
Indian - chargeable u/s 115E
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 PTI-115A(1)(a)(i)- Dividends interest and
income 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
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 received by an FII
in respect of securities (other than units as
per Sec 115AB)
Page 31 of 152
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-115BBDA - Dividend Income from
domestic company exceeding 10 Lakh
PTI-115BBF - Income from patent
PTI-115BBG - Income from transfer of
carbon credits
PTI-115E(a) - Investment income
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 sources’ which is chargeable at special
column (2) of table below) rates 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:- Any claim of deduction u/s 57 relating to
(other than those relating to income under the head ‘income from
income chargeable at special rates other sources’ chargeable at normal
under 2a, 2b & 2d) applicable 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
Page 32 of 152
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 sources’ which is chargeable to tax at
1) (If negative take the figure to 3i normal applicable rates.
of Schedule CYLA)
This is an auto-populated field
representing the gross income from
other sources chargeable at normal
rates [item 1] as reduced by deductions
u/s 57 [item 3] & income chargeable at
special rates specified in item 2f (related
to item 1) and as increased by amounts
not deductible u/s 58 [item 4] and profits
chargeable to tax u/s 59 [item 5].
7 Income from other sources Please enter the aggregate of incomes
(other than from owning race chargeable under the head ‘income from
horses)(2+6) (enter 6 as nil, if other sources’, excluding the income
negative) from activity of owning and maintaining
race horses.

representing the aggregate of income
chargeable at special
rates [item 2] and net income
chargeable at normal applicable rates
[item 6].
8 Income from the activity of Please report in this column net income
owning and maintaining race from the activity of owning and
horses 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
Page 33 of 152
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 aggregate income chargeable under
8e as nil if negative) head ‘income from other sources’.

representing the aggregate of income
from other sources (other than from
owning and maintaining race horses)
computed at item 7 and net income from
the activity of owning and maintaining
race horses computed at item 8e.
10 Information about accrual/receipt Please report the period-wise details of
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 of the
nature referred to in section 115BBDA
and any income by way of winnings from
lotteries, crossword puzzles, races, games,
gambling, betting etc. referred to in section
2(24)(ix)
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
year should 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.
Page 34 of 152
In a case where loss is computed under the head “income from house property”,
such loss can be set off against income under any other head only to the extent it does
not exceed rupees two lakh.
The amount of current year loss which is set off against the income computed
under other heads should be entered into in columns 2, 3 and 4, in the relevant rows.
In column (5), please mention the net income remaining after set off of current
year losses, under the respective heads of income, in the relevant rows.
In row (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.
Page 35 of 152
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 (x)] under various heads of income at
respective columns [column (4) to column (10)].
The column no 4, 8 & 9 are further divided into 3 columns “a’, “b” & “c”. In column
“a” please enter the amount of brought forward loss of earlier years, in column “b”
please enter the amount of loss distributed by investment fund as per section 115UB
(2A) & in column “c” enter sum total of loss of column a & column b
The aggregate amount of brought forward losses under various heads of income
should be mentioned in row (xi).
In row (xii), 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 (xiii), 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. xiii “2020-21(Current year Source of Auto-population
No. losses to be carried forward)”
1 House property loss (4c) (2xviii of schedule CYLA)
2 Loss from business other than loss from 3xviii of schedule CYLA
speculative 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 (8c) (2x+3x+4x+5x) of item E of
schedule CG
6 Long-term capital loss (9c) (6x+7x+8x) of item E of
schedule CG
7 Loss from owning and maintaining race horses (8e of schedule OS, if –ve)
(10)
In row (xiv), please enter the amount of aggregate loss under various heads to
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.
Schedule-UD,- Unabsorbed depreciation and allowance under section 35(4)
Page 36 of 152
In this Schedule, amount of brought forward unabsorbed depreciation and

allowance under section 35(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 ICDS adjustments 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 ICDS adjustments 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).
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 the details of deduction for each undertaking separately as reported in
Form No. 56F being the report of audit u/s 10AA.
In case details are filled in schedule 10AA, providing details in S. No. "B" of schedule
DI is mandatory
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: No deduction will be allowed u/s 80G in case Donation in cash exceeds ₹ 2,000/-
Page 37 of 152
Schedule 80D - Deduction in respect of health insurance premium
S. No.. Field Name Instruction
1 Whether you or any of Tick ‘Yes’ if any of the member is senior

your family member Citizen, else tick ‘No’
(excluding 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 Please enter the amount paid during the year
Checkup towards Preventive Health Checkup.
1b Self & Family Including This field will be available if ‘Yes’ is ticked in
senior citizen S. No. 1. This is an auto-populated field
entered at fields (i), (ii) and (iii) below. The
year.
(iii) Medical Expenditure Please enter the amount paid during the year
(This deduction can be towards Medical Expenditure. This deduction
claimed on which health can be claimed only if no amount is paid
insurance is not claimed towards health insurance of such person.
at (i) above)
2 Whether any one of your Tick ‘Yes’ if any one of the parents is senior
parents is a senior citizen 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
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entered at fields (i) and (ii) below. The

year.
2b Parents Including senior This field will be available if ‘Yes’ is ticked in

citizen S. No. 2. This is an auto-populated field
entered at fields (i), (ii) and (iii) below. The
year.
(iii) Medical Expenditure Please enter the amount paid during the year
(This deduction can be towards Medical Expenditure. This deduction
claimed on which health can be claimed only if no amount is paid
insurance is not claimed towards health insurance of such person.
at (i) above)
Note : The aggregate eligible amount of deduction for Preventive Health

Checkup is subject to maximum limit of Rs.5000 paid during the year.
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
Page 39 of 152
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 10CCBA Point no 10(v)
[Section 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 10CCBC Point no 11(v)
engaged in operating and maintaining a rural
hospital [Section 80-IB(11B)]
Deduction in the case of an undertaking 10CCBD Point no 11 (d)
engaged in 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.
Table 1. Part B- Deduction in respect of certain payments
Column Section Nature of Instruction
No. deduction
Whether, you have made any Please indicate whether, you have made any
investment/ deposit/ payments investment/ deposit/ payments between
between 01.04.2020 to 30.06.2020# 01.04.2020 to 30.06.2020# for the purpose of
for the purpose of claiming any
claiming any deduction under Part B of Chapter
deduction under Part B of Chapter
VIA? VIA by ticking the applicable checkbox
Yes
Page 40 of 152
No
If yes is selected, please ensure that relevant

details are mentioned at S. No. “A" of schedule DI
# - Time-limit relaxed to 31.07.2020 as per The

Taxation and Other Laws (Relaxation and
Amendment of Certain Provisions) Act, 2020
1a 80C Deduction in Please enter the amount paid or deposited
respect of towards life insurance premium, contribution to
life any Provident Fund set up by the Government,
insurance employees contribution to a recognised Provident
premia, Fund or an approved superannuation fund,
deferred contribution to deferred annuity plan, subscription
annuity, to National Savings Certificates, tuition fees,
contribution payment or repayment of amounts borrowed for
s to purposes of purchase/ construction of a residential
provident house, and other similar payments/ investments
fund, which are eligible for deduction under section 80C
subscription of the Income-tax Act.
to certain
equity The aggregate amount of deductions admissible
shares or u/s 80C, 80CCC and 80CCD(1) shall be restricted
debentures, to maximum limit of Rs.1,50,000.
etc.
1b 80CCC Deduction in Please enter the amount paid towards any annuity
respect of plan of LIC or any other insurer for receiving
contribution pension from the pension fund, which is eligible for
to certain deduction under section 80CCC.
Pension
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.
1c 80CCD(1) Deduction in Please enter the total amount paid or deposited
respect of during the year, in your account under a pension
contribution scheme notified by the Central Government, which
to pension is eligible for deduction under sub-section (1) of
scheme of section 80CCD.
Central
Government The deduction u/s 80CCD(1) is restricted to upper
limit 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.
1d 80CCD(1 Deduction in Please enter the amount paid or deposited during
B) respect of the year, in your account under a pension scheme
contribution notified by the Central Government, which is
to pension eligible for deduction under sub-section (1B) of
scheme of section 80CCD.
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Central The amount eligible under this sub-section is

Government subject to a maximum limit of Rs. 50,000 and
further condition that no claim should have been
made under sub-section (1) in respect of the same
amount.
1e 80CCD(2) Deduction in Please enter the amount of employer’s
respect of contribution paid during the year to your account
contribution under a pension scheme notified by the Central
of employer Government, which is eligible for deduction under
to pension sub-section (2) of section 80CCD.
scheme of The amount eligible is subject to maximum limit of
Central 10% of salary in case the nature of employer
Government selected is 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
respect of 80D. Please fill schedule 80D for claiming the
health deduction.
insurance
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
including by selecting the appropriate options from the drop
medical down.
treatment of
a dependent 1. Dependent person with disability
who is a 2. Dependent person with severe disability
person with
disability The amount eligible for deduction is subject to
maximum limit of ₹ 75,000, in case of dependent
person with disability, and ₹ 1,25,000 in case of
dependent person with severe disability.
1h 80DDB Deduction in Please enter the details of expenditure actually
respect of incurred on medical treatment of specified
medical diseases for self, dependent or a member of HUF.
treatment Please select the appropriate options from the
etc. 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.
1i 80E Deduction in Please enter the amount paid during the year by
respect of way of interest on loan taken from any financial
interest on institution or approved charitable institution for the
loan taken
Page 42 of 152
for higher purpose of pursuing higher education of self or

education relative which is eligible for deduction u/s 80E.
1j 80EE Deduction in Please enter the amount paid during the year by
interest on institution for the purposes of acquisition of a
loan taken residential property, which is eligible for deduction
for u/ 80EE.
residential
house The amount eligible for deduction is subject to a
property maximum limit of ₹ 50,000 during the year and
further conditions specified in sub-section (3) of
section 80EE.
1k 80EEA Deduction in Please enter the amount paid during the year by
interest on institution during the period 1 April 2019 to 31
loan taken for
March 2020 for the purpose of acquisition a
certain house
property residential 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.
1l 80EEB Deduction in Please enter the amount paid during the year by
respect of way of interest on loan taken for purchase of
purchase of electric vehicle from any financial institution during
electric
the period 1 April 2019 to 31 March 2023 which is
vehicle.
eligible for deduction u/s 80EEB The amount
eligible for deduction is subject to maximum limit of
₹150,000 paid during the year.
1m 80G Deduction in Please enter the amount of donations made during

respect of the year to charitable institutions or specified
donations to funds. Please fill up details of donations in
certain Schedule 80G.
funds,
charitable Please note that no deduction shall be allowed
institutions, under this section in respect of donation of any
etc. sum exceeding Rs. 2,000/- unless such donation
is paid by any mode other than cash.
1n 80GG Deduction in Please enter the amount paid during the year
respect of towards rent in respect of any furnished/
rents paid unfurnished residential accommodation, in excess
of 10% of total income, which is eligible for
deduction u/s 80GG.
Page 43 of 152
The amount eligible for deduction is subject to a

maximum limit of ₹ 60,000 during the year and
further conditions specified therein.
1o 80GGC Deduction in Please enter the amount of contribution made to a
respect of Political party or an electoral trust during the year
contribution which is eligible for deduction u/s 80GGC.
s given by
any person This deduction is not admissible for any sum
to Political contributed by way of cash.
parties
Table 2. Part C- Deduction in respect of certain incomes
2p 80-IA Deduction in Please enter the amount of eligible deduction as
respect of per Section 80 in respect of profits and gains
profits and from industrial undertakings or enterprises
gains from engaged in infrastructure development u/s 80-IA.
industrial
undertakings
or enterprises
engaged in
infrastructure
development,
etc.
2q 80-IAB Deduction in Please enter the amount of eligible deduction in
respect of respect of profits and gains by an undertaking or
profits and enterprise engaged in development of Special
gains by an Economic Zone u/s 80-IAB.
undertaking or
enterprise
engaged in
development
of Special
Economic
Zone
2r 80-IB Deduction in Please enter the amount of eligible deduction in
respect of respect of profits and gains from certain industrial
profits and undertakings other than infrastructure
gains from development undertakings u/s 80-IB.
certain
industrial
undertakings
other than
infrastructure
development
undertakings
2s 80-IBA Deductions in Please enter the amount of eligible deductions in
respect of respect of profits and gains derived from the
profits and business of developing and building housing
gains from projects u/s 80-IBA.
housing
projects
Page 44 of 152
2t 80-IC/ Special Please enter the amount of eligible deduction as

80-IE provisions in per Schedule 80 in respect of profits and gains
respect of derived by an eligible undertaking or enterprise
certain in certain special category States u/s 80-IC, or by
undertakings an eligible undertaking in North-Eastern States
or enterprises u/s 80-IE.
in certain
special
category
States/North-
Eastern States
2u 80JJA Deduction in Please enter the amount of eligible deduction in
respect of respect of profits and gains derived from the
profits and business of collecting and processing or treaty of
gains from bio-degradable waste for generating power or
business of producing bio-fertilizers, bio-pesticides or other
collecting and biological agents or for producing biogas or
processing of making pellets or briquettes for fuel or organic
bio- manure u/s 80JJA.
degradable
waste
2v 80JJAA Deduction in Please enter the amount of eligible deduction in
respect of respect of additional employee cost incurred in
employment of the course of business during the year u/s
new workmen 80JJAA.
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
royalty fees for any book of literary, artistic or scientific
income, etc., nature u/s 80QQB.
of authors of
certain books Please note that the claim of deduction under this
other than section is subject to maximum limit of Rs. 3 lakh.
text-books.
Please ensure that the corresponding income by
way of royalty etc. is offered to tax under the
relevant head of income.
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 lakh.
Page 45 of 152
Please ensure that the corresponding income by

way of royalty etc. is offered to tax under the
relevant head of income.
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
interest on includes income by way of interest on deposits in
deposits in savings account(s) with a bank or a co-operative
savings bank or a post office, you can claim deduction u/s
account 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.
ii 80TTB Deduction in In case you are a ‘senior citizen’, and your gross
respect of total income includes income by way of interest
interest on on deposits with a bank or a co-operative bank
deposits in or a post office, you can claim deduction u/s
case of senior 80TTB in respect of such interest income.
citizens
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.
iii 80U Deduction in This deduction can be claimed only by a resident
case of a individual who is certified by the medical
person with authority to be a person with disability.
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
4 Total Please enter the aggregate amount of
Deductions 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).
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
Page 46 of 152
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.
Schedule AMTC- Computation of tax credit under section 115JD

Credit for AMT paid in assessment year 2013-14 and subsequent assessment
years, in excess of 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.
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/-.
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.
Page 47 of 152
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, dividend, 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.
2 Dividend income from Please enter the amount of dividend income
domestic company received during the year from any domestic
(amount not exceeding Rs. company for an amount not exceeding Rs. 10
10 lakh) Lakhs for residents or resident but not ordinarily
resident. For Non- Residents amount can be
entered exceeding Rs. 10 Lakhs..
3i Gross Agricultural receipts In case you have income from agricultural
(other than income to be activities, please enter the amount of gross
excluded under rule 7A, 7B agricultural receipts in this column. Please note
or 8 of I.T. Rules) that the receipts 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.
3ii Expenditure incurred on Please enter the claim of expenditure and
agriculture brought forward losses in these columns, in the
manner provided as per Part IV of First Schedule
of the relevant Finance Act from gross
3iii Unabsorbed agricultural
agricultural income.
loss of previous eight
assessment years
Please note that the unabsorbed agricultural loss
upto previous eight assessment years can be
adjusted.
3iv Agricultural income Please enter the amount of Agricultural income
portion relating to Rule 7, portion relating to Rule 7, 7A, 7B(1), 7B(1A) and
7A, 7B(1), 7B(1A) and 8 8, which is an auto-populated figure from
(from S. No. 40 of Sch. BP) schedule BP item no 40
3v Net Agricultural income for Please enter the amount of net agricultural
the year (i – ii – iii+iv) (enter income for the year, which is an auto-populated
nil if loss) figure 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].
3vi In case the net agricultural In this column please fill up the following details
income for the year of agricultural land from which the agricultural
exceeds Rs.5 lakh, please income is being derived, in case your net
Page 48 of 152
furnish the following agricultural income for the year exceeds Rs. 5
details 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
4 Other exempt income, In this column please fill up details of any other
(including exempt income type of exempt income. Please specify nature of
of minor child) income and enter amount.
5 Income not chargeable to Please report in this column any income which is
tax as per DTAA not 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.
6 Pass through income not The details of pass through income from
chargeable to tax business trust or investment fund as per section
(Schedule PTI) 115UA or 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.
7 Total (1 + 2 + 3+ 4 + 5 + 6) 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], dividend income at column [2], net
agricultural income at column [3], other exempt
income at column [4], income not chargeable to
tax as per DTAA at column [5] and pass through
income not chargeable to tax at column [6].
Schedule PTI - Pass Through Income details from business trust or investment
fund as per section 115UA, 115UB
Page 49 of 152
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 Please select the section under which Business
by section 115UA/115UB Trust / Investment fund is covered from dropdown
menu:-
Section 115UA
Section 115UB
Name of business trust/ Enter the name the name of business trust
investment fund /investment fund in column no 3 .
PAN of the business trust/ Enter the PAN of the business trust /investment
investment fund fund in the text box in column no 4.
Head of Income & Current Please enter the amount of current year of income
year 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
(7-8) income/loss. This is an auto-populated figure
representing the sum of figures computed as
current year income at column [7] as reduced by
Share of Current year loss distributed by
Investment fund [8]
TDS on such amount, if Enter the TDS deducted on such amount at

any 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)
Please enter the amount of primary adjustment on which option u/s 92CE(2A) is
Page 50 of 152
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.
.
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
Page 51 of 152
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 are a
signing 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 future benefit, directly or indirectly, in respect of the asset
and where the consideration for such asset has been provided by any
person other than such beneficiary.
In case you are both a legal owner and a beneficial owner, please mention legal
owner in the column of ownership.
In table A1, the peak balance in the account during the accounting period,
closing balance as at the end of accounting period and gross interest paid or credited
to the account during the accounting period is required to be disclosed after converting
Page 52 of 152
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 partnership profits 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.
Page 53 of 152
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, 2019 to 31st December, 2019 in respect of foreign assets
or accounts etc. held in those jurisdictions where calendar year is adopted
as basis for the purpose of closing of accounts and tax filings;
(b) from 1st April, 2019 to 31st March, 2020 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, 2019,
in respect of foreign assets or accounts held in those jurisdictions where any
Page 54 of 152
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 a foreign 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)
Schedule 5A- 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.
Schedule AL - Assets and Liabilities at the end of the year
In case your total income exceeds Rs. 50 lakh, 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 in the balance sheet of the
proprietory 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 .
Page 55 of 152
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 DI – Details of Investments
This schedule is required to be filled in the following cases:-
(i) Part A – if there is any investment/ deposit/ payments made between

01.04.2020 to 30.06.2020# for the purpose of claiming any deduction under Part
B of Chapter VIA for FY 2019-20.
(ii) Part B – if deduction u/s 10AA is claimed

(iii) Part C- if amount is utilized out of capital gain account
Field Field Name Instruction
No.
A Investment/ Deposit/ Payments for the
purpose of claiming deduction under Chapter
VIA
Page 56 of 152
1 Section Section will be auto-

populated from Part B of
Schedule VIA if deduction is
claimed
2 Eligible amount of deduction during FY 2019- Eligible Amount of deduction
20 will be auto-populated from
Part B of Schedule VIA
(As per Schedule VIA- Part B- Deductions in
respect of certain payments)
3 Deduction attributable to Please enter deduction
investment/expenditure made between attributable to
01.04.2020 to 30.06.2020# investment/expenditure made
between 01.04.2020 to
(Out of Col No.2) 30.06.2020 #
# - Time-limit relaxed to
31.07.2020 as per The
Taxation and Other Laws
(Relaxation and Amendment
of Certain Provisions) Act,
2020
B Eligible amount of deduction u/s 10AA
1 Undertaking as per schedule 10AA Undertaking will be auto-

populated from schedule
10AA
2 Amount of deduction as per schedule 10AA Amount of deduction will be
auto-populated from schedule
10AA
3 Date of letter of approval issued in Please enter date of letter of
accordance with the provisions of the SEZ approval issued in
Act, 2005 accordance with the
provisions of the SEZ Act,
2005
4 Is this the first year of claiming deduction u/s Please indicate if this is the
10AA AND whether conditions have been first year of claiming
complied between 01.04.2020 to 30.06.2020^ deduction u/s 10AA AND
whether conditions have been
complied between 01.04.2020
to 30.06.2020^ by ticking the
applicable check-box:
 Yes
 No
^ - Time-limit relaxed to
31.03.2021 as per The
Page 57 of 152

2020
C Payment/Acquisition/Purchase/Construction
for the purpose of claiming deduction u/s 54
to 54GB
Long Term Capital Gain

populated from S. No. B11a
of schedule CG
2 Amount utilised out of Capital Gains account Amount will be auto-
populated from S. No. B10a
(As per S. No. B11a of Schedule CG) of schedule CG
3 Amount utilised between 01.04.2020 to Please enter amount utilised

30.06.2020* between 01.04.2020 to
30.06.2020*
Short Term Capital Gain

populated from S. No. A7a of
schedule CG
2 Amount utilised out of Capital Gains account Amount will be auto-
populated from S. No. A7a of
(As per S. No. A7a of Schedule CG) schedule CG
3 Amount utilised between 01.04.2020 to Please enter amount utilised

30.06.2020* between 01.04.2020 to
30.06.2020*
* - Time-limit relaxed to
30.09.2020 as per The
2020
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
scheme of the Income-tax Act. Income from all sources should be classified under
Page 58 of 152
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 Please enter net income chargeable under
property 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
Page 59 of 152
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
subsequent 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
Page 60 of 152
computed figure is a loss, please enter nil

in column 4(c).
5 Income from other Please enter net income under the head
sources ‘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
subsequent 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 Please enter the aggregate of losses
be 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 Please enter remaining current year
current year losses (6 – 7) income after inter-head set-off of current
year losses.
This is an auto-populated figure taken as

aggregate of head-wise income [column
Page 61 of 152
(6)] as reduced by current year losses

allowed to be set-off [column (7)].
9 Brought forward losses to Please enter the aggregate of losses
be set off against 8 brought 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 Please report in this column aggregate of
at special rate under incomes under various heads which are
section 111A, 112, 112A chargeable to tax at special rates and are
etc. included 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 Please report deductions claimed under
VI-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
Page 62 of 152
ofup to 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 Please report in this column aggregate of
in 14 and chargeable to tax incomes under various heads which are
at 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/ Please report in this column net
any other income for rate agricultural income or any other income
purpose which is required to be aggregated to the
total income for the previous year for the
purpose of determining the applicable rate
of tax.
Page 63 of 152
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 Please report in this column aggregate of
be 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 the Alternate Minimum Tax (AMT) payable
115JC 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.
Page 64 of 152
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.
2 Tax payable on total Please compute tax payable on total
income 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 and health and
education cess leviable on tax liability in
columns 2(g) and 2(h) respectively.
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)].
4 Credit under section In case the gross AMT payable is higher
115JD of tax paid in earlier than the gross tax payable as per normal
years provisions, please enter in this column
AMT credit of earlier years utilised against
the gross AMT payable for this year.
Page 65 of 152
The figure of AMT credit utilised should be

taken as per Schedule AMTC.
5 Tax payable after credit Please enter the net tax payable for the
under section 115JD year 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.
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, 2020. The fee payable is
Rs. 10,000 in case the return is filed after
31st December, 2020.
Page 66 of 152
However, in case the total income does

not exceed Rs. 5 lakh, the fee payable for
default in furnishing the return of income
u/s 234F shall not exceed Rs. 1,000/-.
In column 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 savings/current accounts held by you at
account in India (Non- any time in India during the previous year.
Residents claiming refund It is not mandatory to provide details of
with no bank account in dormant accounts which are not
India may select No) operational for more than 3 years. Please
Select Yes or No indicate the account in which you would
like to get your refund credited irrespective
of whether you have refund or not. The
account number given should be as per
Core Banking Solution (CBS) system of
the bank.
If non-resident is claiming refund with no
bank account in India, please tick ‘No’ for
the question ‘do you have a bank account
in India’
IFS Code of the bank Please enter the IFS Code of the Bank (11
(SWIFT code in case of digits) or SWIFT Code in case of foreign
foreign bank) 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
Page 67 of 152
IBAN In case of non-resident, please provide

IBAN
14. Do you at any time during In case you are a resident in India, and you
the previous year,- are a legal or beneficial owner or a
(i) hold, as beneficial beneficiary of any foreign asset or a
owner, beneficiary or foreign account, or you have signing
otherwise, any asset authority in any foreign account, or you
(including financial have income from any foreign source and
interest in any entity) if you have held the foreign assets etc. at
located outside India; or any time during the “previous year” (in
India) as also at any time during the
(ii) have signing authority “relevant accounting period” (in the foreign
in any account located tax jurisdiction), please tick ‘Yes’ in this
outside India; or column. Please ensure to furnish details of
such foreign assets or foreign accounts
(iii) have income from any etc. in Schedule FA.
source outside India?
Else tick ‘No’.
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.
Page 68 of 152
4 Income chargeable Please enter the gross amount of salary in

under salaries respect 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 issued by the tax deductor
Column
No.
2 TDS credit relating to self Please specify in this column whether the
/other person [Spouse as TDS for which credit is being claimed was
per section 5A/Other deducted in the hands of self or in the hands
person as per Rule of other person. Please choose applicable
37BA(2)] option from the drop down list.
a. Self
b. Other Person
3 PAN or Aadhaar No. of In case TDS credit relates to other person [as
other person (If TDS credit specified in column (2)], please enter
related to other person) PAN/Aadhaar No. of the other person.
4 TAN of the Deductor/PAN Please enter the TAN of the Deductor. In
of Tenant/Aadhaar No. of case tax has been deducted at source by the
Buyer tenant 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
forward (b/f) for which no credit has been claimed in
earlier years.
Enter the financial year in which TDS was
deducted and amount of TDS in column 5
and column 6 respectively.
Note: Details of unclaimed TDS brought
forward (col 5 & 6) , TDS deducted in own
hands (col. 7) , TDS deducted in the hands of
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 Please enter the amount of total tax deducted
financial year (TDS deducted at source for the current financial year.
during FY 2019-20
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 Please enter the amount of TDS deducted for
this year (only if which credit is being claimed in this year.
corresponding income is Please ensure that the corresponding
being offered for tax this income has also been offered in this year in
year) the relevant head.
Page 69 of 152
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 receipt Please enter the details of corresponding
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.
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
forward (b/f) for which no credit has been claimed in
earlier years.
Enter the financial year in which TCS was
collected and amount of TCS in column 4
and column 5 respectively.
Note: Details of unclaimed TCS brought
forward (col 4 & 5) and TCS of the current
financial year (col. 6) should be reported in
different rows
Page 70 of 152
6 TCS of the current Please enter the amount of Tax collected at

financial year source for the current financial year i.e. FY
2019-20.
7 Amount out of (5) or (6) Please enter the amount of TCS collected
being claimed this year for which credit is being claimed in this year.
(only if corresponding Please ensure that the corresponding
receipt being offered for tax receipt has also been offered in this year in
this year) the relevant head of income.
8 Amount out of (5) of (6) Please enter the amount of remaining TCS
being 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 year2019-20) 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 resident individual who is of the age of 60 years or more but less
than 80 years at any time during the financial year 2019-20-
1 Upto ₹3,00,000 Nil
2 Between ₹3,00,001 – ₹5,00,000 5% of income in excess of ₹3,00,000
3 Between ₹5,00,001 – ₹10,000 + 20% of income in excess of
₹10,00,000 ₹5,00,000
Page 71 of 152

₹10,00,000
(iii) In case of resident individual who is of the age of 80 years or more at any
time during the financial year 2019-20-
1 Upto ₹5,00,000 Nil
2 Between ₹5,00,001 – 20% of income in excess of ₹5,00,000
₹10,00,000
₹10,00,000
 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.
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
*************************************************************************************************
Page 72 of 152
BUSINESS CODES FOR ITR FORMS FOR A.Y 2020-21

Sector Sub-Sector Code
AGRICULTURE, Growing and manufacturing of tea 01001
ANIMAL HUSBANDRY & Growing and manufacturing of coffee 01002
FORESTRY Growing and manufacturing of rubber 01003
Market gardening and horticulture 01004
specialties
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 01009
animal 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 02001

waters
Fishing on commercial basis in ocean and 02002
coastal areas
Fish farming 02003
Gathering of marine materials such as 02004
natural 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 Mining and agglomeration of hard coal 03001

QUARRYING Mining and agglomeration of lignite 03002
Extraction and agglomeration of peat 03003
Extraction of crude petroleum and natural 03004
gas
Page 73 of 152
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 04007
sugar 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 04019
of ethyl alcohol
Manufacture of mineral water 04020
Manufacture of soft drinks 04021
Manufacture of other non-alcoholic 04022
beverages
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, 04026
Page 74 of 152
shawls etc. (other than by hand)

Manufacture of carpet, rugs, blankets, 04027
shawls 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 04039
and of synthetic rubber
Manufacture of paints, varnishes and 04040
similar 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 04058
products
Casting of metals 04059
Manufacture of fabricated metal products 04060
Manufacture of engines and turbines 04061
Page 75 of 152
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 04086
motor vehicles & engines
Building & repair of ships and boats 04087
Manufacture of railway locomotive and 04088
rolling 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
Page 76 of 152
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, 06005
rails, bridges, tunnels, ports, harbour,
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 07001

RENTING SERVICES buildings
(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 07004
basis
Other real estate/renting services n.e.c 07005
RENTING OF Renting of land transport equipment 08001

MACHINERY Renting of water transport equipment 08002
Renting of air transport equipment 08003
Renting of agricultural machinery and 08004
equipment
Renting of construction and civil 08005
engineering machinery
Renting of office machinery and equipment 08006
Renting of other machinery and equipment 08007
n.e.c.
Renting of personal and household goods 08008
Page 77 of 152
n.e.c.
Renting of other machinery n.e.c. 08009
WHOLESALE AND Wholesale and retail sale of motor vehicles 09001

RETAIL TRADE Repair and maintenance of motor vehicles 09002
Sale of motor parts and accessories- 09003
wholesale 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 09007
tobacco
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 09019
and supplies
Wholesale of waste, scrap & materials for 09020
re-cycling
Retail sale of food, beverages and tobacco 09021
in specialized stores
Retail sale of other goods in specialized 09022
stores
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, Hotels – Star rated 10001

RESTAURANTS AND Hotels – Non-star rated 10002
HOSPITALITY Motels, Inns and Dharmshalas 10003
SERVICES 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
Page 78 of 152
Casinos and other games of chance 10011

Other hospitality services n.e.c. 10012
TRANSPORT & Travel agencies and tour operators 11001

LOGISTICS 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 13001

INTERMEDIATION discount 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 13018
n.e.c.
Page 79 of 152
COMPUTER AND Software development 14001

RELATED 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, 14008
accounting and computing machinery
Computer training and educational 14009
institutes
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 16014
personnel
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
Page 80 of 152
Coaching centres and tuitions 17006

Other education services n.e.c. 17007
HEALTH CARE General hospitals 18001

SERVICES 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 Social work activities with accommodation 19001

COMMUNITY WORK (orphanages and old age homes)
Social work activities without 19002
accommodation (Creches)
Industry associations, chambers of 19003
commerce
Professional organisations 19004
Trade unions 19005
Religious organizations 19006
Political organisations 19007
Other membership organisations n.e.c. 19008
(rotary 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
Page 81 of 152
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 20018
buildings
Botanical and zoological gardens 20019
Operation and maintenance of sports 20020
facilities
Activities of sports and game schools 20021
Organisation and operation of 20022
indoor/outdoor 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 21005
etc.
Astrological and spiritualists’ activities 21006
Private households as employers of 21007
domestic staff
Event Management 21008_01
Other services n.e.c. 21008
EXTRA TERRITORIAL Extra territorial organisations and bodies 22001

ORGANISATIONS AND (IMF, World Bank, European Commission
BODIES etc.)
*n.e.c. – not elsewhere classified
*************************************************************************************************
Page 82 of 152
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 tax payer.
List of Category A Rules for ITR 3 are as below:
S.No. Description of Rules Mapping of Rules for ITR 3
1 Amount of deduction claimed u/s If the value at field (2o) of Part C- Deduction in
80-IA in schedule VIA is higher respect of certain incomes of Schedule VI-A is
than the total amount at schedule higher than the amount at S. No. (e) of
80IA schedule 80IA
2 Deduction u/s 80-IA claimed in If the value at field (2o) of Part C- Deduction in
"Schedule VI-A" but "Schedule respect of certain incomes of Schedule VI-A is
80-IA" is not filled! more than ZERO then Schedule 80IA must be
filled.
3 In "Schedule 80-IA" Total If value at field e is not equal to the sum of S.
deductions under section 80-IA No. (a+b+c+d)
should be equal to the value
entered in (a + b + c + d )
4 Deduction claimed u/s 80-IB in If the value at field (q) of Part C- Deduction in
"Schedule VI-A" is higher than respect of certain incomes of Schedule VI-A is
the amount in "Schedule 80-IB" higher than the amount in S. No. (m) of
Schedule 80-IB
5 Deduction u/s 80-IB cannot be If the value at field (q)of Part C- Deduction in
claimed in schedule VI-A unless respect of certain incomes of Schedule VI-A is
schedule 80-IB is filled more than ZERO then Schedule 80-IB must
be filled.
6 In "Schedule 80-IB" Total If value at field m is not equal to the sum of S.
deduction under section 80-IB No. a to l
should be equal to the value
entered in (Total of a to l)
7 Deduction u/s 80-IC/IE claimed in If the value at field (s) of Part C- Deduction in
"Schedule VI-A" is higher than respect of certain incomes of Schedule VI-A is
the amount in S. No. (e) of higher than the amount in S. No. (e) of
"Schedule 80-IC/IE" Schedule 80-IC/IE must be filled.
8 Deduction u/s 80-IC/IE cannot be If the value at field (s) of Part C- Deduction in
claimed in schedule VI-A unless respect of certain incomes of Schedule VI-A is
"Schedule 80-IC/IE" is filled more than ZERO than Schedule 80-IC/IE must
be filled.
9 In "Schedule 80-IC or IE" Total If value at field e is not equal to the sum of S.
deduction under section 80-IC or No. a+b+c+dh
80 IE should be equal to the sum
of (a+b+c+dh))
Page 83 of 152
10 In"Schedule 80-IC or IE" d(h) : if value at field dh is not equal to the sum of S.
Total of deduction for No. (da+db+dc+dd+de+df+dg)
undertakings located in North-
east should be equal to the sum
of (Total of d(a) to d(g))
11 In "Schedule IF" the Total of col Total of Amount of share
"Amount of share in the profit" in the profit is not equal to sum of all entries
should be equal to sum of value
entered in individual columns.
12 If assessee is Resident then In "Schedule EI" if value at field Dividend
Dividend Income u/s 10(34) income from domestic company is more than
shown as exempt cannot be Rs.10,00,000 and residential status is resident
more than Rs.10,00,000. or not ordinarily resident
13 In Schedule EI S. No. 6 Pass If in Schedule EI S. No. 6 is not equal to the
through income not chargeable to sum of amount of net income/loss col. of S.
tax should be equal to the No. 1(iv)(a+b+c) of Sch PTI against all the
amount of exempt income Names of business trust / investment fund
mentioned in Schedule PTI
14 In Schedule EI S. No. 7 should Schedule EI S. No. 7 is not equal to sum of S.
be equal to sum of S. No. No. 1+2+3(v)+4+5+6
1+2+3(v)+4+5+6
15 In Schedule EI S. No. 3v should Schedule EI S. No. 3v is not equal to S. No.
be equal to sum of S. No. i-ii-iii+iv i-ii-ii+iv
Note: This rule will be applicable only when

output of S. No. i-ii-iii+iv is positive
16 Schedule EI Sr. 3 (iv) Agricultural Schedule EI Sr. 3 (iv) Agricultural income
income portion relating to Rule 7, portion relating to Rule 7, 7A, 7B(1), 7B(1A)
7A, 7B(1), 7B(1A) and 8 is not and 8 is not equal to sr. no. 39 of Schedule BP
equal to sr. no. 39 of Schedule
BP
17 Total Income at Schedule AMT is Amount at S. No. 1 of Sch AMT is less than
Negative. But the loss in Total ZERO (Negative) and if
Income should only arise 1. Amount at S. No. 1 of Sch AMT is not equal
because of the Specified to S. No. C47 of Sch BP OR
business. 2. "Total Income" at S. No. 13 in Schedule
Part B-TI is not equal to "ZERO" OR
3. “Profit before tax as per profit and loss
account” at S. No. A(1) in Schedule BP is not
equal to “Net profit or Loss from Specified
Business u/s 35AD included in 1" at S. No.
A(2b) of Schedule BP OR
4. “Income from Specified Business” at S. 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 S. No. C-48 of
Schedule BP is equal to Zero” OR
6. "Total” at S. 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 S. No. 6 and “Brought forward losses to
be set off against 7” at S. No. 8 of Schedule
Part B-TI is not equal to ZERO
Then we shall restrict the upload.

Page 84 of 152
18 Tax payable under section 115JC S. No. 4 is not equal to 18.5% of S. No. 3
is not equal to 18.5% of S. No. 3 and IFSC flag is 'N'
for assessees not falling within Note: This rule is applicable if S. No. 3 is
the IFSC area. greater than 20 lacs and field 2d is more than
Zero. Round-off -+5.
19 Tax Payable on deemed total The value in pt. 1a -Tax payable on deemed
Income u/s 115JC in Part B TTI is total income under section 115JC of part BTTI
not equal to the tax ascertained is not equal to 4 of Sch AMT
at Schedule AMT
20 In Schedule AMT, S. No. 1 is not In Schedule AMT, S. No. 1 is not equal to S.
equal to S. No. 14 of Part BTI No. 14 of Part BTI
Note : this rule will not be applicable if value in

S. No. 1 of Schedule AMT <0.
21 In Schedule AMT, S. No. 2a is S. No. 2a of Sch AMT is not equal to sum of 'p'
not equal to sum of system to 'x' of Sch VIA
computed part C deductions
under Schedule VIA
22 In Schedule AMT, S. No. 2b is S. No. 2b of Sch AMT is not equal to S. No. c
not equal to total deduction under of schedule 10AA
section 10AA
23 In Schedule AMT, S. No. 2d In Schedule AMT, S. No. 2d Adjustment as
Adjustment as per section per section 115JC(2) is not equal to sum of S.
115JC(2) is not equal to sum of No. 2a+2b+2c
S. No. 2a+2b+2c
24 In Schedule AMT, S. No. 3 In Schedule AMT, S. No. 3 Adjusted Total
Adjusted Total Income under Income under section 115JC is not equal to
section 115JC is not equal to sum of S. No. 1 +2d
sum of S. No. 1 +2d
25 In Schedule AMTC, S. No. 1 is In Schedule AMTC, S. No. 1 is not equal to S.
not equal to S. No. 1d of Part No. 1d of Part BTTI
BTTI
26 In Schedule AMTC, S. No. 2 is In Schedule AMTC, S. No. 2 is not equal to S.
not equal to S. No. gross tax No. 2i of Part BTTI
liability of Part BTTI
27 In Schedule AMTC, S. No. 3 In Schedule AMTC, S. No. 3 is not equal to S.
should be equal to S. No. 2-1 No. 2-1 when S. No. 2 is greater than 1
28 In Schedule AMTC, S. No. 6 In Schedule AMTC, S. No. 3 is not equal to
Amount of AMT liability available Zero, when S. No. 2 is less than or equal to 1
for credit in subsequent
assessment years is not equal to
Total of item no. 4D.
29 In Schedule AMTC, S. No. 5 S. No. 5 is not equal to Total (Row ix) of item
Amount of tax credit under no. 4c
section 115JD utilized during the
year is not equal to Total of item
no. 4c
30 In Schedule AMTC, S. No. 6 S. No. 6 is not equal to Total(Row ix) of item
Amount of AMT liability available no. 4D in schedule AMTC.
for credit in subsequent
assessment years [total of 4 (D)]
should be equal to Total of item
no. 4D.
31 In "Schedule Part B-TTI" Tax Part B TTI S. No. 1a is not consistent with S.
payable on deemed total income No. 4 of Schedule AMT
Page 85 of 152
under section 115JC should be

equal to the 4 of schedule AMT.
32 AMT is computed but no S. No. 4 of AMT should be greater than zero

adjustment u/s 115JC(2) is when S. No. 3 is exceeding 20 Lakhs and S.
entered or adjustments u/s No. 2a or 2b or 2c is greater than zero
115JC(2) is entered but tax is not
computed
33 In Schedule AMTC, value at sr. In schedule AMTC S. No. 4(B2) for AY 2019-
no. B2 vii cannot be greater than 20 is greater than zero
0 .i.e. set off in earlier
assessment years is claimed for
AY 2019-20
34 In Schedule SI, Column Income Column (i) for Tax on accumulated balance of
(i) for Tax on accumulated recognized provident fund is not equal to 2ciii
balance of recognized provident (Income Benefit) of Schedule OS
fund is not equal to 2ciii (Income
Benefit) of Schedule OS
35 In schedule SI, Tax on In schedule SI, S. No. ii is not equal to S. No.
accumulated balance of 2civ (tax benefit) of schedule OS
recognized provident fund is not
equal to S. No. 2civ(tax benefit)
of schedule OS
36 Income selected in S. No. 2d of amount of special income offered in schedule
schedule OS should match with SI and amount offered in corresponding
the corresponding income in dropdown of schedule OS S. No. 2d is not
schedule SI (after reducing DTAA equal
income as referred to in 2f under
given section) Note: If status in Part A general is Non-
resident : For the purpose of schedule SI,
each of the special income under this category
should be passed after reducing DTAA income
as referred to in 2f under given section
provided TRC flag is "Y" in case of non-
resident .
If status in Part A general is resident:
Irrespective of the TRC flag , for the purpose
of schedule SI, each of the special income
under this category should be passed after
reducing DTAA income as referred to in 2f
under given section
37 NA amount of special income offered in schedule
SI and amount offered in corresponding
dropdown of schedule OS S. No. 2e is not
equal
Note: If status in Part A general is Non-

resident .
Page 86 of 152

under given section
38 115BB (Winnings from lotteries, amount of special income u/s 115BB

puzzles, races, games etc.) (Winnings from lotteries, puzzles, races,
should be equal to corresponding games etc.) offered in schedule SI is not equal
income offered in schedule OS to amount offered in S. No. 2a of schedule OS
Note: If status in Part A general is Non-

resident .
under given section
39 Special income u/s115BBE amount of special income u/s 115BBE
(Income under section 68, 69, (Income under section 68, 69, 69A, 69B, 69C
69A, 69B, 69C or 69D) offered in or 69D) offered in schedule SI is not equal to
schedule OS S. No. 2b is not amount offered in S. No. 2b of schedule OS
equal to corresponding income in
schedule SI
40 115BBF (Tax on income from amount of special income u/s 115BBF (Tax on
patent)-Income under head income from patent)-Income under head
business or profession should be business or profession, offered in schedule SI
equal to corresponding income is not equal to amount offered in S. No. 3e of
offered in schedule BP schedule BP
41 115BBG (Tax on income from amount of special income u/s 115BBG (Tax on
transfer of carbon credits)- income from transfer of carbon credits)-
Income under head business or Income under head business or profession,
profession should be equal to offered in schedule SI is not equal to amount
corresponding income offered in offered in S. No. 3f of schedule BP
schedule BP
42 Income from other sources amount of Income from other sources
chargeable at special rates in chargeable at special rates in India as per
India as per DTAA should be DTAA offered in schedule SI is not equal to
equal to corresponding income amount offered in S. No. 2f of schedule OS
offered in schedule OS
Page 87 of 152
43 In Schedule SI, Amount in If amount at column (ii) Tax thereon is not

column "tax thereon" should be equal to taxable income (*) special rate
equal to "taxable income * excluding field OS DTAA, Tax on accumulated
special rate" balance of recognized provident fund and
excluding field CG DTAA, OS 112A and PTI 112A, 111A, 112 (proviso) or
DTAA, Tax on accumulated section 115AD(1)(iii)-Proviso (LTCG on sale
balance of recognized provident of shares or units on which STT is paid) and
fund and 112A and PTI 112A, STCG and LTCG chargeable at special rates
111A, 112 (proviso) or section in India as per DTAA
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
44 In Schedule SI tax computed In schedule SI, column tax thereon(ii) is zero &
cannot be null if income is greater Income in column (i) is greater than zero
than zero Note : excluding field OS DTAA, Tax on
accumulated balance of recognized provident
fund and 112A and PTI 112A, 111A, 112
(proviso) or section 115AD(1)(iii)-Proviso
(LTCG on sale of shares or units on which
STT is paid)
45 No special Income is shown but Part B TTI S. No. 2b is not consistent with
tax at special rates is computed total of Col.(ii) of Schedule SI
46 In Schedule SI, Sum of income Total of income u/s 111A or section
u/s 111A or section 115AD(1)(ii)- 115AD(1)(ii)- Proviso (STCG on shares/equity
Proviso (STCG on shares/equity oriented MF on which STT paid) & Pass
oriented MF on which STT paid) Through Income in the nature of Short Term
& Pass Through Income in the Capital Gain chargeable @ 15% in Schedule
nature of Short Term Capital SI is not equal to S. No. 5vi of schedule BFLA
Gain chargeable @ 15% should
be equal to corresponding
income as per schedule BFLA
47 Sum of income u/s 115AD Total of income u/s 115AD (STCG for FIIs on
(STCG for FIIs on securities securities where STT not paid) & Pass
where STT not paid) & Pass Through Income in the nature of Short Term
Through Income in the nature of Capital Gain chargeable @ 30% in Schedule
Short Term Capital Gain SI is not equal to S. No. 5vii of schedule BFLA
chargeable @ 30% in schedule
SI is not equal to corresponding
income as per schedule BFLA
48 Sum of income u/s 112 (LTCG on Total of income u/s 112 (LTCG on others),
others) & Pass Through Income Long term capital gains of a non-resident
in the nature of Long Term Indian on any asset other than a specified
Capital Gain chargeable @ 20% asset u/s. 115EA & Pass Through Income in
should be equal to corresponding the nature of Long Term Capital Gain
income as per schedule BFLA chargeable @ 20% is not equal to S. No. 5xi
of schedule BFLA
Page 88 of 152
49 Sum of income u/s 112 proviso Total of income u/s 112 proviso (LTCG on
(LTCG on listed securities/ units listed securities/ units without indexation),
without indexation), 112(1)(c)(iii) 112(1)(c)(iii) (LTCG for non-resident on
(LTCG for non-resident on unlisted securities),115AC (LTCG for non-
unlisted securities), 115AC resident on bonds/GDR), 115ACA (LTCG for
(LTCG for non-resident on an employee of specified company on GDR),
bonds/GDR), 115AD (LTCG for 115AD (LTCG for FII on securities), 115E
FII on securities), 112A or section (LTCG for non-resident Indian on specified
115AD(1)(iii)-Proviso (LTCG on asset), 112A or section 115AD(1)(iii)-Proviso
sale of shares or units on which (LTCG on sale of shares or units on which
STT is paid), Pass Through STT is paid), Pass Through Income in the
Income in the nature of Long nature of Long Term Capital Gain chargeable
Term Capital Gain chargeable @ @ 10%-u/s 112A, Pass Through Income in the
10%-u/s 112A, Pass Through nature of Long Term Capital Gain chargeable
Income in the nature of Long @ 10% - u/s other than 112A is not equal to S.
Term Capital Gain chargeable @ No. 5x of schedule BFLA
10% - u/s other than 112A in
schedule SI is not equal to
corresponding income as per
schedule BFLA
50 Total of Income (i) of schedule SI Total of all special incomes at (i) should match
should match with sum of with total income in schedule SI
individual line items
51 Total of all tax on special Total of all tax on special incomes at (ii)
incomes at "Tax Thereon" (ii) should match with total tax in schedule SI
should be consistent with total tax
in schedule SI
52 Kindly restrict the total deduction Assessee has selected status as "Individual"
claimed u/s 80C, 80CCC & or "HUF" in schedule Part A General
80CCD (1) to Rs. 1,50,000 information
And
sum of field 80C -(a) + 80CCC (b) +
80CCD(1)(c) in schedule VIA is more than
1,50,000.
53 For any of the employer category In schedule Income details value mentioned at
as 'Pensioners', Deduction u/s field (c) of schedule VIA is more than 20% of
80CCD(1) should not be more value mentioned in the field sr. no 10 of part
than 20% of Gross total Income. BTI
and
any of the "Nature of Employment " is
"Pensioners" in schedule S.
Round-off +2.
54 Assessee not being an individual If Status is other than "individual" and value at
cannot claim deduction u/s field 80CCD(1)-Field (c) of schedule VIA is
80CCD(1) more than "Zero"
55 Since your status is other than If Status is other than "individual" and value at
individual, you cannot claim field 80ccd(1b) - Field (d) of schedule VIA is
deduction u/s 80CCD(1B) more than "Zero"
Page 89 of 152
56 Deduction u/s 80CCD(2) should Value mentioned in the field Sr. no (e) of
not be more than 10% of salary schedule VIA is more than zero and Nature of
and cannot be claimed if Employer is any of following:
employer is Central Government State Government
Public Sector Undertaking
Others. And In schedule Part A general value
mentioned at field S. No. (e) of schedule VIA
is more than 10% of value mentioned in the
field Basic+DA of dropdowns of (ia) of
schedule S. Round-off +2.
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
57 Deduction u/s 80CCD(2) is Status is selected as "HUF" in schedule
claimed by HUF. "Personal info" And amount entered at field
"80CCD(2)" - (e) in schedule VIA is greater
than zero.
58 Maximum amount that can be In the schedule VIA dropdown for 80DD is
claimed for category "Dependent selected as Dependent with disability" and the
with disability" u/s 80DD is value at field B6(g) g in Schedule VI-A
75,000 "income Details" is more than 75,000
59 Assessee is claiming deduction In schedule VIA value at field sr. no 6(g) is
under section 80DD but eligible greater than zero the corresponding drop
category description not provided down is null or not provided
60 Assessee is claiming deduction In schedule VIA value at field sr. no 6(h) is
under section 80DDB but eligible greater than zero the corresponding drop
category description not provided down is null or not provided
61 Deduction u/s 80E cannot be Status is selected as "HUF" in schedule
"80E"(J)in schedule VIA is greater than zero.
62 Deduction u/s 80EE cannot be Status is selected as "HUF" in schedule
"80EE"(k) in schedule VIA is greater than
zero.
63 Deduction u/s 80G claimed but In schedule VIA Value mentioned at Sr. no. (i)
details are not provided in is greater than ZERO
Schedule 80G And
In Schedule 80G fields all the values
mentioned in Eligible amount of donation A, B,
C,D and E are Zeros or null
64 Maximum amount that can be In the schedule VIA value at (1m) is more than
claimed u/s 80GG is 25% of 60,000 or 25% of ( S. No. 10 of schedule BTI-
Adjusted gross total income or System computed VI A deduction except
60000 whichever is less Section 80GG)
Note: Round-off +5.
65 Deduction u/s 80TTA cannot be In "Part-A General" if Date of Birth is on or
claimed by Resident Senior before 01.04.1960 and the value in system
Citizen taxpayer calculated field 80TTA is more than Zero and
Residential status is resident
Note: This rule will not be applicable if HUF is
selected under status.
Page 90 of 152
66 Assessee not being a resident In "Part-A General" if date of birth is on or after

senior citizen cannot deduction 02.04.1960 and the value in system calculated
under section 80TTB field 80TTB is more than Zero.
67 Assessee being senior citizen Amount entered at field S. No. 3(ii) "80TTB" in
cannot claim deduction u/s schedule VIA is more than the sum of values
80TTB more than interest income at field 1b of schedule OS -"Interest from
(Savings & Deposits) from other savings Account" and "Interest from Deposits
sources. (Banks/Post office/Cooperative Society) under
"Income from Other Sources" in schedule
Income details
68 Amount claimed for category In the schedule Part A General value at 3(iii) is
"Self with disability" u/s selected as "Self with disability" and the value
80U should be equal to Rs. at field 3(iii) is less or more than 75,000
75,000
69 Deduction u/s 80U can not If status is selected as "HUF" in schedule
claimed by HUF "Personal info"
And
value in field 3(iii) "80U" in schedule VIA in
greater than zero.
70 Assessee is claiming deduction In schedule VIA value at field sr. no 3(iii) -
under section 80U but eligible 80U is greater than zero the corresponding
category description not provided drop down is null or not provided
71 The maximum limit allowable If deduction u/s 80CCD(1B) at S. No. (d) of
under section 80CCD(1B) is schedule VIA is >50000
Rs.50,000/-.
72 In Schedule VI-A assessee has If drop down selected at S. No. (g) of schedule
claimed deduction u/s 80DD for VIA u/s 80DD is dependent person with
dependent person with severe severe disability and amount is less or more
disability more than the maximum than Rs. 125000
limit of Rs.1,25,000
73 Assessee has claimed deduction Deduction claimed at S. No. (h) of schedule
u/s 80DDB for self and VIA u/s 80DDB for self and dependent and
dependent more than the amount is exceeding Rs. 40000
maximum limit of Rs.40,000/-
74 In Schedule VI-A , Assessee has Deduction claimed at S. No. (h) of schedule
claimed deduction u/s 80DDB for VIA u/s 80DDB for senior citizen self and
senior citizen self and dependent dependent and amount is exceeding Rs.
more than the maximum limit of 100000 and status is resident
Rs.100,000/-
75 In Schedule VI-A , assessee has Deduction claimed at S. No. (j)of schedule VIA
claimed deduction u/s 80EE is u/s 80EE is exceeding Rs. 50000
more than the maximum limit of
Rs.50,000 Or
76 The maximum deduction If Deduction u/s 80TTA S. No. 3(i) of schedule
allowable under section 80TTA is VIA is exceeding Rs. 10000
Rs.10,000/-.
77 The maximum deduction If deduction u/s 80TTB in S. No. 3(ii)of
allowable under section 80TTB is schedule VIA>50000
Rs.50,000/-.
78 In Schedule VIA, In the schedule VI-A value at 3(iii) is selected
Resident assessee has claimed as "self with severe disability" and the value
deduction u/s 80U for self with at field 3(iii) is less or more than 125,000
severe disability is less or more
than the maximum limit of
Rs.125,000
Page 91 of 152
79 In case of multiple employer In schedule salary, if all the employer category

category if all the employer is other than Pensioners then value mentioned
category is other than pensioners at field "(c ) of schedule VIA cannot be more
then Maximum amount that can than 10% of value mentioned in the Field
be claimed for u/s 80CCD(1) is reference Basic+DA of dropdowns of (ia) of
10% of Salary salary of all the employer category)
Round-off +2.
80 Deduction u/s 80EEA in respect In the schedule VIA value at (k) cannot be
of interest on loan taken for more than 1,50,000
certain house property cannot be
more than 150,000/-
81 Deduction under section 80EEA In the schedule VIA value at (k) is greater than
cannot be claimed if deduction zero and value mentioned in (j) is greater than
under section 80EE is greater zero
than Zero
82 Deduction u/s 80EEB in respect In the schedule VIA value at (l) cannot be
of purchase of electric vehicle more than 1,50,000
cannot be more than 150,000/-
83 Deduction u/s 80CCD(2) cannot value at field "Deduction u/s 80CCD(2)" in S.
be claimed by tax payer who has No. (e ) of schedule VIA is more than zero and
selected all employer category as employer category is selected as "Pensioners"
"Pensioners" in schedule Salary
84 Deduction u/s 80EEA cannot be Status is selected as "HUF" in schedule
claimed by HUF "Personal info" And
amount entered at field "80EEA"(k) in
Schedule VIA is greater than zero.
85 Deduction u/s 80EEB cannot be Status is selected as "HUF" in Schedule
claimed by HUF "Personal info" And
amount entered at field "80EEB"(l) in
Schedule VIA is greater than zero.
86 In Schedule VI-A: S. No. 1g: Residential Status selected as "Non Resident"
80DD is only allowed to Resident but
or Resident but not ordinary S. No. (g): 80DD in Schedule VI-A is greater
resident Assessee. than ZERO.
Note : Check only for individual status
87 In Schedule VI-A: S. No. 1h: Residential Status selected as "Non Resident"
80DDB is only allowed to but
Resident or Resident but not S. No. (h): 80DDB in Schedule VI-A is greater
ordinary resident Assessee. than ZERO.
Note :Check only for individual status

88 In Schedule VI-A: S. No. 3(iii): Residential Status as "Non resident" but
80U is only allowed to Resident S. No. 3(iii): 80U in Schedule VI-A is greater
or Resident but not ordinary than ZERO.
resident.
Note :Check only for individual status
Page 92 of 152
89 Deduction u/s 80CCD(2) is more Any of the nature of Employer is Central

than 14% of salary if any of the Government & In schedule VI-A value
employer is Central Government mentioned at field S. No. 1e is more than 14%
or 10% of salary in case of of value mentioned in the field (Basic+DA of
employer category selected other drop down as per 1a of all the employers) 1-1b
than "pensioners & central of Sch Salary
government" or
Value mentioned in the field Sr. no 1e of Sch
VI-A is more than 10% of value mentioned in
the field (Basic+DA of drop down as per 1a of
all the employers) and Nature of Employer is
"other than central government" & "Pensioner"

90 In Schedule VI-A: S. No. 2w: Residential Status as "Non resident" but
80QQB is only allowed to S. No. 2 (v): 80QQB in Schedule VI-A is
Resident or Resident but not greater than ZERO.
ordinary resident assessee.
91 In Schedule VI-A: S. No. 2w: Status is selected "HUF" but
80QQB is only allowed to S. No. 2(v): 80QQB in Schedule VI-A is
Individual greater than ZERO.
92 In Schedule VI-A: S. No. 2x: Residential Status as "Non resident" but
80RRB is only allowed to S. No. 2w: 80RRB in Schedule VI-A is greater
Resident or Resident but not than ZERO.
ordinary resident
93 In Schedule VI-A: S. No. 2x: Status is selected "HUF" but
80RRB is only allowed to S. No. 2w: 80RRB in Schedule VIA is greater
Individual. than ZERO.
94 In Schedule VIA, deduction u/s Value at field 'w+x' under Part C deduction is
80RRB plus 80QQB claimed is greater than sum of Schedule OS (S. No. 1e)
more than the sum of income plus Sch Profit and Loss (S. No. 15)
from the head business plus
amount entered in Schedule OS
S. No. 1e
95 In Schedule VI A, total In Schedule VIA S. No. 4 is not equal to total
deductions shown is not equal to of S. No. 1,2 & 3
total of individual deductions
claimed
96 In schedule chapter VI-A, “Part B- In Schedule VIA S. No. 1 is not equal to total
Deduction in respect of certain of S. No. a to o
payments”, break up of deduction
claimed is/are not consistent with
the amount claimed in Total
Deduction under Part B
97 In schedule chapter VI-A, “Part In Schedule VIA S. No. 2 is not equal to total
C- Deduction in respect of certain of S. No. p tox
incomes”, break up of deduction
claimed is/are not consistent with
the amount claimed in Total
Deduction under Part C
98 In schedule chapter VI-A, “Part In Schedule VIA S. No. 3 is not equal to total
CA and D- Deduction in respect of S. No. i to iii
of certain incomes/other
Deductions”, break up of
Page 93 of 152
deduction claimed is/are not Note : Restrict to GTI if GTI is positive. If GTI
consistent with the amount is negative, then restrict to zero.
claimed in Total Deduction under
Part CA and D.
99 In Schedule PTI Col. 9 is not In schedule PTI Col. 9 is not equal to ouput of
equal to output of Col 7-8 Col. 7-8
100 In Schedule PTI, S. No. iia Short In schedule PTI, S. No. iia Short Term should
Term is not equal to sum of ai+aii be equal to sum of ai+aii
101 In Schedule PTI, S. No. iia Long In schedule PTI, S. No. iib Long Term should
Term is not equal to sum of bi+bii be equal to sum of bi+bii
102 In Schedule PTI, S. No. iii Other In schedule PTI, S. No. iii Other Sources
Sources is not equal to sum of should be equal to sum of a+b
a+b
103 In Schedule PTI, S. No. iv In schedule PTI, S. No. iv Income claimed to
Income claimed to be exempt is be exempt should be equal to sum of a+b+c
not equal to sum of a+b+c
104 In schedule FSI, tax relief In schedule FSI, column e is not lower of
available is not lower of tax paid column c or column d
outside India or Tax payable on
such income under normal
provisions in India
105 Schedule FSI is not applicable if In Part A General, residential status is Non
residential status is non resident Resident and details are filled in Schedule FSI
106 In Schedule FSI, Total should be In Schedule FSI, Total should be equal to sum
equal to sum of S. No. of S. No. (i+ii+iii+iv+v) for b,c,d,e column.
(i+ii+iii+iv+v) for b,c,d,e column.
107 In schedule TR field 2 "Total Tax In Schedule TR, S. No. 2 is not equal to sum
relief available in respect of of col no 1d if col no e is 90/90A
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
108 In schedule TR, Total Tax relief In Schedule TR, S. No. 3 is not equal to sum
available in respect of country of col no 1d if col no e is 91
where DTAA is not applicable
should be equal to total of column
d wherever section 91 is selected
in column e
109 In schedule TR, S. No. 2+3 In schedule TR, S. No. 2+3 is not equal to
should be equal to total of column total of column 1d
1d
110 Schedule TR is not applicable if In Part A General, residential status is Non
residential status is non resident Resident and details are filled in Schedule TR
111 In Schedule TR, Col c Total taxes In Schedule TR, Col c Total taxes paid outside
paid outside India is not equal to India should be equal to total of Col. c of
total of Col. C of Schedule FSI in Schedule FSI in respect of each country
respect of each country
112 In schudule TR field "Total tax In Schedule TR, Col e d Total tax relief
relief available(total of (e) of available should be equal to total of Col. e of
Schedule FSI in respect of each Schedule FSI in respect of each country
country" should match with total
of column "Tax relief available in
India(e)= (c) or (d) whichever is
Page 94 of 152
lower" in schedule FSI for each

and every "Country code" and
"Taxpayer Identification Number".
113 Total Income is greater than when Total Income (Pt No. 14 in Part B TI) is
50,00,000 but Schedule AL is not greater than 50,00,000 and any/all ( Amount
filled (cost related fields )of the fields in Schedule
AL is NULL.
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.
114 If "GSTIN No." is filled then If "GSTIN No." is filled and "Annual Value of
"Annual Value of Outward Outward Supplies as per the GST Return
Supplies as per the GST Return Filed" is blank. Note
Filed" is to be mandatorily filled. (Previous year) : if filled with "0", then rule
should pass.
115 If "Annual Value of Outward If "Annual Value of Outward Supplies as per
Supplies as per the GST Return the GST Return Filed" is filled and "GSTIN
Filed" is filled then "GSTIN No." is No." is not filled.
to be mandatorily filled.
116 In Schedule TCS, “The Amount If in "Schedule TCS" S. No. 7 is more than
of TCS claimed this year” cannot TOTAL OF S. No. 5 & 6
be more than “Tax collected”.
117 In Schedule IT total of col 5 Tax Total is not equal to sum of individual values
Paid/Amount should be equal to mentioned in column 5
sum of individual values
118 In Schedule TCS, Total TCS In schedule TCS -Total of column TCS
claimed should be equal to sum claimed is not equal to Sum of individual
of individual values values of column
119 In Schedule TDS (Other than If in Schedule TDS 2 (Other than salary) S.
salary), “The Amount of TDS No. "9" is more than S. No. "7" + S. No. "6"+
claimed this year” TDS of 8.
is more than “Tax deducted”.
120 In Schedule TDS Details of Tax If in Schedule TDS as per Form 26QC S. No.
Deducted at Source [As per "9" is more than (S. No. "7" + S. No. "6"+
Form 26QC furnished by the TDS of 8.)
Deductor(s)], TDS credit claimed
is more than tax deducted.
121 In Schedule TDS (Other than In Schedule TDS (Other than salary), TDS (As
salary), TDS (As per Form per Form 26QC)/TCS, TDS b/f is greater than
26QC)/TCS, is claimed but year zero, then "Financial Year in which deducted"
of tax deduction is not selected. cannot be Zero or null
122 In Schedule TDS from salary total In schedule TDS from salary, Total Tax
of col 'Total Tax deducted" Deducted is not equal to sum of values
should be equal to sum of mentioned
individual values
123 In Schedule TDS other than In schedule TDS other than salary -Total TDS
salary total of 'TDS Credit credit claimed this year is not equal to sum of
individual values mentioned
Page 95 of 152
claimed this year" should be

equal to sum of individual values
124 In Schedule TDS (As per Form In schedule TDS (As per Form 26QC) Total
26QC) total of ' 'TDS Credit TDS credit claimed this year should be equal
claimed this year should be equal to sum of values mentioned
to sum of individual values
125 TAN mentioned in Schedule TDS TAN of employer in Schedule TDS on Salary
on salary should match with TAN is not matching with TAN of Employer in
of Employer as per details of Details of salary
salary in Schedule S
126 In schedule TDS2 (Other than If Col 6 & Col 7 of Schedule TDS2 (Other than
salary) & TDS 3 (Other than salary) and Schedule TDS3(Other than salary)
salary), "Unclaimed TDS brought are filled in the same row. Note: If both the
forward and details of TDS of field are more than zero in the same row, then
current FY should be provided in it should block the xml.
different rows in Sch TDS 2"
127 In schedule TDS As per Form TDS Claimed in own hands in col. no. 9 is
16C, TDS claimed cannot be more than Gross Amount shown in Col. No. 11
more than Gross income of Schedule TDS as per Form 16C
disclosed
128 In schedule TDS Other than TDS Claimed in own hands in col. no. 9 is
Salary, TDS claimed cannot be more than Gross Amount shown in Col. No. 11
more than Gross income of Schedule TDS other than Salary
disclosed
129 In schedule TDS other than If in schedule "TDS other than salary, TDS is
salary, if TDS is claimed then claimed in column 9 and 10 AND in
Corresponding Income offered - Corresponding Income offered - "Gross
"Gross Amount Amount (Col 11)"
" and "Head of Income" is to be OR "Head of Income(Col 12)"
mandatorily filled. is not filled.
130 In schedule "TDS as per Form If in schedule "TDS as per Form 16C", TDS is
16C, if TDS is claimed then claimed in column 9 and 10 AND in
Corresponding Income offered - Corresponding Income offered - "Gross
"Gross Amount " and "Head of Amount (Col 11)"
Income" is to be mandatorily OR "Head of Income(Col 12)"
filled. is not filled.
131 TDS Claimed from the other If in Schedule TDS (C1) SI. No. 9&10 "TDS
person TAN shall not exceed Claimed" is more than SI.No. 7&8 "TDS
TDS deducted on such person in Deducted" in case of current year TDS
schedule TDS (other than salary) 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.
132 TDS Claimed from the other If in Schedule TDS (C2) SI. No. 9&10 "TDS
person PAN shall not exceed Claimed" is more than SI.No. 7&8 "TDS
TDS deducted on such person in Deducted" in case of current year TDS
schedule TDS as per Form 16C 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.
133 Assessee is "HUF" and amount Assessee is "HUF" and amount in schedule
in schedule TDS on Salary is TDS on salary is more than zero
more than zero
Page 96 of 152
134 Assessee is "HUF" and amount Assessee is "HUF" and amount in schedule of
in details of salary is more than salary is more than zero
zero
135 In Schedule TDS Other than In Schedule TDS Other than Salary and TDS
Salary and TDS as per Form as per Form 16C, If TDS in Col 8/ Col 10 is
16C, TDS credit relating to other more than 0 and Col 3 is 0 or Null
person is selected but the PAN of
other person is not provided
136 In Schedule TDS Other than If in Schedule TDS Other than Salary and TDS
Salary and TDS as per Form as per Form 16C, TDS in Col. No.8 and / or 10
16C, if TDS credit relating to of Schedule TDS (2)/(3) is more than zero and
other person is selected then value at field Col. No. 4 is null.
TAN of the Deductor/ PAN of
Tenant/ Buyer should be filled
137 In Schedule TDS from salary, In Schedule TDS from salary, “Total tax
“Total tax deducted" cannot be deducted" cannot be more than " Income
more than " Income chargeable chargeable under the head Salary".
under the head Salary".
138 In Schedule TDS Other than In Col No.9 "Claimed in own hands" amount
Salary and TDS as per Form entered is more than sum of amount filled in
16C, In Col No.9 "Claimed in own col.no 6 "TDS b/f" and Col no. 7 "TDS
hands" amount entered is more Deducted".
than sum of amount filled in
col.no 6 "TDS b/f" and Col no. 7
"TDS Deducted".
Page 97 of 152
139 Tax computed but Gross Total In Schedule “Salaries” SUM of row nos. (1a ,
Income is Zero 1b , 1c) of all employers is EQUAL TO ZERO
or Null
AND
In Schedule “House Property (HP)” SUM of(
row no. 1(a) + Arrears/unrealized rent i S.
No. 1(j) of properties) + S. No. 2 is EQUAL
TO ZERO or Null
+
Schedule CG- SUM of row no. Total of all S.
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 S. 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
S. No. 4D of schedule "Trading Account" + S.
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.]
140 The amount at "Total Profits and In schedule -Part B TI the value in pt. 3v -
Gains from Business or "Total (3i + 3ii + 3iii+3iv)" IS NOT EQUAL TO
Profession" is different from sum total of pt. (3i + 3ii + 3iii+3iv)
of "Individual profits and Gains
from Business and Profession"
Page 98 of 152
141 The amount at "Total Short term In schedule -Part B TI the value in pt. 4av -
Capital Gains" is not equal to the "Total Short term " IS NOT EQUAL TO total of
sum of "Individual Short Term pt. (4ai+4aii+4aiii+4aiv)
Capital Gain amounts"
142 The amount at "Total Long term In schedule -Part BTI the value in pt. 4biv -
Capital Gains" is not equal to the "Total Long term " in Part B TI IS NOT EQUAL
sum of "Individual Long Term TO total of pt. (4bi+4bii+4biii)
Capital Gain amounts".
143 The amount at "Total Capital In schedule -Part B TI the value in pt. 4c -
Gains" is not equal to the sum of "Total Capital gains" IS NOT EQUAL TO total
"Short Term and Long Term of pt. (4av + 4biv)
Capital Gains".
144 Total Income from other sources In schedule -Part B TI the value in pt. 5d -
at Schedule BTI is not equal to "Total (5a + 5b + 5c)" IS NOT EQUAL TO total
the sum of "Individual incomes of pt.(5a + 5b + 5c)
from Other Sources head"
145 In schedule -Part B TI the value In schedule -Part B TI the value in pt. 6 IS
in pt. 6 is not equal to total of NOT EQUAL TO total of pt.(1 + 2 + 3v + 4c+
pt.(1 + 2 + 3v + 4c+ 5d) 5d)
146 Tax Payments claimed in "Part B- If Total of pt. 10a (Advance Tax ) & 10d (Self-
TTI" are not equal to the claims Assessment Tax ) i.e. pt10a+pt10d is NOT
made in TDS/TCS/Tax EQUAL TO the amount total field (5) in "pt.
Payments. 17A-Details of payments of Advance Tax and
Self-Assessment Tax in "Schedule 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
147 Income claimed under the head In Part B TI ,the value in Pt1 -"Salaries" is
Salaries in Part B TI, but Sch greater than zero
Salary not filled AND
this value is NOT EQUAL TO "Income
chargeable under the Head ‘Salaries’ " field of
Schedule Salary (Total field Includes salary
from all employers)(All the fields of schedule
salary are blank)
148 Income claimed under the head In Part B TI , the value in Pt2 -"Income from
House Property in Part B TI, but house property" >0
Schedule HP is not filled AND
this value is NOT EQUAL TO "pt.4" field of
Schedule HP (Total field Includes income from
all House properties)
Page 99 of 152
149 Income claimed under Profit and In Part B TI ,the value in Pt 3(i) -"Profits and
gains from business other than Gains of Business & Profession" is greater
speculative business and than zero
specified business in Part B TI, AND
but Sch BP is not filled this value is NOT EQUAL TO "A38 Net Profit
or Loss from Business or Profession" field of
Schedule BP.
150 Income claimed in Short term In Part B TI , the value in Pt. 4ai -"Short term
chargeable @15% in Part B-TI chargeable @15% >0
,but Table E in Sch CG not filled AND
this value is NOT EQUAL TO value in "Field
9ii of item E of Sch CG
151 Income claimed in Short term In Part B TI , the value in Pt. 4aii -"Short term
chargeable @30% in Part B- chargeable @30% >0
TI,but Table E in Sch CG not AND
filled this value is NOT EQUAL TO value in "Field
9iii of item E of Sch CG
152 In Part B-TI - Income claimed in In Part B TI , the value in Pt. 4aiii -"Short term
STCG chargeable at applicable chargeable @applicable rate > 0
rate, but "Table E in Schedule AND
CG" is not filled this value is NOT EQUAL TO value in "Field
9iv of item E of Sch CG"
153 Income claimed in STCG In Part B TI , the value in Pt. 4aiv -"Short term
chargeable at special rate in India chargeable as per DTAA @special rate > 0
as per DTAA, but "Table E in AND
Schedule CG" is not filled this value is NOT EQUAL TO value in "Field
9v of item E of Sch CG"
154 In Part B-TI Income claimed in In Part B TI , the value in Pt. 4bi -"Long term
LTCG chargeable @10%, but chargeable @10% >0
"Table E in Schedule CG" is not AND
filled this value in is NOT EQUAL TO value in
"Field 9vi of item E of Sch CG"
155 In Part B-TI Income claimed in In Part B TI , the value in Pt. 4bii -"Long term
LTCG chargeable @20%, but chargeable @20% >0
"Table E in Schedule CG" is not AND
filled this value in is NOT EQUAL TO value in
"Field 9vii of item E of Sch CG"
156 In Part B-TI, income claimed in In Part B TI , the value in Pt. 4biii -"Long term
LTCG chargeable as per DTAA chargeable as per DTAA@special rate >0
at special rate,but Table E in Sch AND
CG not filled this value in is NOT EQUAL TO value in
"Field 9viii of item E of Sch CG"
157 Income from sources other than In Part B TI , the value in Pt. 5a -"Income from
from owning Race Horses & Other Sources" >0
Income chargeable at special AND
rate is claimed at Sch-Part B TI, this value is NOT EQUAL TO value in field "pt.
but Sch-OS is not filled 6" field of Schedule OS
158 Income chargeable to tax at In Part B TI , the value in Pt. 5b -"Income from
special rate is claimed at Other Sources" >0
Schedule Part B TI, but AND
"Schedule OS" is not filled this value is NOT EQUAL TO value in field
"pt.2 " field of Schedule OS
159 Income from the activity of In Part B TI , the value in Pt. 5c -"Income from
owning and maintaining race Other Sources" >0
horses is claimed at Schedule AND
Page 100 of 152

Part B TI, but "Schedule OS" is this value is NOT EQUAL TO value in field
not filled "pt. 8e" field of Schedule OS
160 In Part B-TI Losses of current The value in pt. 7 (Losses of current year set
year set off against income from off against 6 of Part B TI is not equal to total of
all the heads is not equal to the "2xvii", "3xvii " and "4xvii” of Schedule CYLA
"Total losses set off" at Schedule
CYLA.
161 In Part B-TI , Brought forward The value in Pt. 9- Brought forward losses set
losses set off against Balance off against 8 (total of 2xvi, 3xvi and 4xvi of
Income is not equal to "Total of Schedule BFLA) of Part B TI is not equal to
brought forward losses set off" at value total value in field 2xvi, 3xvi and 4xvi of
Schedule BFLA. Schedule BFLA
162 In Part B-TI, Gross Total Income In part B ,TI ,the value of GTI(pt10) is not
is not equal to sum of the equal to pt. 8( Balance after set off current
Incomes individually offered year losses )- pt. 9(Brought forward losses set
off against 8 )
163 Deduction u/s 10AA is claimed in n Part B TI, value in Pt.13 - "Deduction u/s
Part B TI and Schedule 10AA is 10AA" is not equal to S. No. C of Schedule
not filled 10AA or 5(iii) of BFLA whichever is lower.
164 Losses of current year to be The value in pt. 18 Losses of current year to
carried forward at "Part B TI" is be carried forward ) of Part B TI is not equal to
not equal to the "Total of Current total of xiv of Schedule CFL.
year losses" of Schedule CFL.
165 In Part B-TI, Total Income is not In Part B TI, the value in field 14(Total
equal to the "Total of (GTI minus Income) should be value of pt. 6 -7-9-12c-13
Chapter VI-A deductions) after "ROUNDING OFF as per Sec 288 DONE In
considering rounding-off" Total Income field"
166 Tax Payable on deemed total The value in pt. 1a -Tax payable on deemed
Income u/s 115JC in Part B TTI is total income under section 115JC of part BTTI
not equal to the tax ascertained is not equal to 4 of Sch AMT
at Schedule AMT
167 In Part B-TTI, Total Tax Payable In Part B TTI, the value in pt. 1d is not equal
on Deemed Total Income u/s to the total of (1a + 1b + 1c)
115JC is not equal to the sum of
(Tax Payable on Deemed Income
plus Surcharge plus Cess).
168 In Part B-TTI, Tax Payable on In Part B TTI, the value in pt. 2d is not equal
Total Income is not equal to the to the total of (2a + 2b -2c)
sum of (Normal Tax plus Special
Tax minus Rebate on Agricultural
Income).
169 In Part B-TTI, The amount at In Part B TTI, the value in pt. 2f is not equal to
"Tax payable" is not equal to the value (2d -2e)
amount of [Tax Payable on Total
Income minus Rebate u/s 87A]
170 In Part B-TTI, The amount at In Part B TTI, the value in pt. 2i is not equal to
"Gross tax liability" is not equal to total of (2f + 2giv +2h)
the sum of (Tax Payable,
Surcharge & Education Cess)
171 AMT Credit u/s 115JD claimed in In Part B TTI, the value in pt. 4-Credit under
Part B TTI is not equal to the section 115JD of tax paid in earlier years is
amount of Credit at Schedule NOT EQUAL TO
AMTC. the value in pt. 5 in Sch AMTC
Page 101 of 152

172 Relief claimed under section In Part B TTI, the value in field pt. 6b is not
90/90A in Part B TTI is not equal equal to value in pt. 2 of Schedule TR
to "Amount entered in Schedule
TR"
173 Relief claimed under section 91 In Part B TTI, the value in field pt. 6c is not
in Part B TTI is not equal to equal to value in pt. 3 of Schedule TR
"Amount entered in Schedule TR"
174 "Total Tax Relief" is different with In Part B TTI, the value in pt. 6d is not equal to
the sum of (Relief u/s 89, Relief total of (6a + 6b +6c)
u/s 90/90A and Relief u/s 91).
175 In Part B TTI, Total Interest & fee In Part B TTI , the value in pt. 8e is not equal
Payable is not equal to the sum to total of (8a + 8b + 8c+8d) .
of "Interest & fee u/s 234A +
234B + 234C+234F"
176 In Part B TTI, Aggregate liability In Part B TTI, the value in pt. 9 is not equal to
is not equal to the sum of "Net the total of (7 + 8e)
tax liability plus Total Interest &
fee Payable"
177 In Part B TTI, Total Taxes Paid is In Part B TTI, the value in point 10e is not
not equal to the sum of "Advance equal to (10a+10b+10c+10d).
Tax, TDS, TCS & Self-
Assessment Tax"
178 IFSC under "Bank Details" is not IFSC provided under "BANK ACCOUNT" at S.
matching with the RBI database No. 13 of Part B-TTI is not matching with the
& IFSC entered is not matching RBI database.
with the RBI database for Other &
Bank account details IFSC provided under "BANK ACCOUNT" at S.
No. 13 of Part B-TTI is not matching with the
RBI database.
179 Income claimed u/s 115BBF in Income claimed at S. No. 3(iv) in Part B TI is
Part B TI is not matching with the not equal to the sum of S. No. 3e & 3f
same income disclosed in Schedule BP.
Schedule BP.
180 In Schedule Part B - TTI: S. No. Residential Status selected as "Non Resident"
2e: Rebate u/s. 87A is only but
allowed to Resident or Resident S. No. 2(e ): 87A in Part B - TTI is greater
but not ordinary resident and than ZERO.
cannot be claimed by non-
resident.
181 In Schedule Part B - TTI: S. No. Status selected as "HUF" but
2e: Rebate u/s. 87A is only S. No. 2(e ): 87A in Part B - TTI is greater
allowed to Resident or Resident than ZERO.
but not ordinary resident and
cannot be claimed by HUF.
182 Rebate u/s 87A cannot be In Part B TI: S. No.. 14: Total Income is more
claimed by Resident or Non than 5 Lakh but
Ordinarily Resident Individual S. No. 2(e ): 87A in Part B - TTI is greater
having Total income more than than ZERO.
Rs 5 lakhs.
Note: The rule is applicable where the
assessee is 'Resident or Resident but not
Ordinarily Resident 'under Residential Status
in India (for Individual)
Page 102 of 152

183 Deductions claimed at Deduction In Part B TI, value in Pt.12a - Part B , CA and
under Chapter VIA (a) of "Part B D of Chapter VI-A is greater than zero
TI" but "Schedule VIA" is not filled AND
In "Sch VI A ", the field Total deduction under
chapter VI-A Part B + PART CA and D System
Calculated value is" "Zero" or "NULL".
184 Deductions claimed at Deduction In Part B TI, value in Pt.12b - PART C of
under Chapter VIA (b) of "Part B Chapter VI-A is greater than zero
TI" but "Schedule VI-A Part C" is AND
not filled In "Sch VI A ", the field Total deduction under
chapter VI-A Part C System Calculated value
is" "Zero" or "NULL".
185 In Part B TTI, Refund claimed is If in Schedule Part-B TTI, S. No. 12 is not
not matching with the difference equal to the sum of S. No. 10e- 9 (only if the
of “Total Taxes Paid” and “Total difference is positive)
Tax and Interest & fee payable”.
186 In Part B TTI, Tax payable If in Schedule Part-B TTI, S. No. 11 is not
Amount is not matching with the equal to the sum of S. No. 9- 10e (only if the
difference of “Total Tax and difference is positive)
Interest & fee payable” and “Total
Taxes Paid”.
187 In schedule part BTI-Deduction The value of field (13) of Part B- TI can not be
u/s 10AA is not consistent with more than the value in field (C) of schedule-
the deduction mentioned in 10AA
schedule 10AA',
188 In "Schedule Part B-TI" Net If value at field 16 of part B TI is not equal to
agricultural income for rate amount mentioned in sum of S. No. 3 of EI
purpose should be equal to the Note : This rule will be applicable only if value
value entered in (3 of Schedule at 3(v) > 5000.
EI)
189 In Schedule part B TI Income In Schedule B TI, S. No. 11 in not equal to
chargeable to tax at special rate total of column (i) of schedule SI
under section 111A, 112, 112A
etc. included in 1o should be
consistent with all the special
incomes of Schedule SI
190 In schedule part B TI, deduction In schedule B TI, S. No. 12a is not equal to S.
under chapter VI-A, Part-B, CA No. 1+3 of schedule VI-A
and D should be equal to 1+3 of Note : Restrict to value of (10-11) in part BTI
schedule VI-A
191 In schedule part B TI, deduction In schedule B TI, S. No. 12b is not equal to S.
under chapter VI-A, Part-C No. 2 of schedule VI-A
should be equal to S. No. 2 of
schedule VI-A
192 In "Schedule Part B-TI" '12( c)' S. No. 12c should be equal to sum of sl
Total income should be equal to 12a+12b
the value entered in (12a + 12b) Note : If 12c > value at (10-11), then 12 should
be equal to 10-11. This will be applicable only
if (10-11) > 0
193 In Part BTI ,Deemed income The value in pt. 8 of Part BTI is not equal to pt.
under section 115JC is not equal 6-7
to S. No. 3 of Schedule AMT
194 In Part BTI, Deemed income The value in pt. 19 of Part BTI is not equal to
under section 115JC is not equal pt.3 of Schedule AMT Note: pt.3 >0 then this
to S. No. 3 of Schedule AMT rule is applicable.
Page 103 of 152
195 In Part BTI, S. No. 17 Aggregate S. No. 17 of schedule B TI is not equal to S.

Income of schedule B TI is not No. 14-15+16 Note: status : individual
equal to S. No. 14-15+16 Dob on or after : 01.04.1960 , resident status :
Resident / NOR
maximum amount not chargeable to tax =
250000
Status : Individual
DOB after 01.04.1940 and Dob on or before
01.04.1960, resident status : resident/NOR
300000
Status : Individual
DOB on or before 01.04.1940, resident status
: resident/NOR
500000
Status : HUF
Residential status : Any
DOB : no check required
250000
Resident Status : NRI (DOB check and

Resident check not required)
250000
maximum amount not chargeable to tax = 14-

15.
196 In Schedule Part BTTI, Gross tax If S. No. 3 is not equal to S. No. 1d or 2i
payable (higher of 1d and 2i) whichever is higher
should be higher of S. No. 1d or
2i
197 In Schedule Part BTTI, Tax S. No. 5 is not equal to sum of S. No. 3 -4
payable after credit u/s 115JD (3- Note: This rule is applicable if S. No.. 3 is
4) is not equal to sum of S. No. 3 higher than 4
-4
198 In Schedule Part BTTI, S. No. S. No. 7 is not equal to S. No. 5-6d
Net tax liability is not equal to Note: This rule is applicable if 5 is greater than
difference of individual amounts 6d
199 In Schedule Part B-TI, Income In Part B-TI, S. No. 4(a)(i) STCG 15% is
chargeable to tax at special rate MORE THAN ZERO
has been shown, but details of AND
the same in the relevant in sch. CG, all relevant income
schedules ,viz., Schedule Capital A(3)(ie),A(3)(iie),A(4)(a),A(8)(a) (15% only)
Gain /Schedule Other sources fields are zero/null
and Schedule SI has not been OR
given In Part B-TI, S. No. 4(a)(ii) STCG 30% is
MORE THAN ZERO
AND
in sch. CG, all relevant income
A(5)(e),A(8)(b)(30% only) fields are zero/null
OR
Page 104 of 152

In Part B-TI, S. No. 4(b)(i) LTCG 10% is

MORE THAN ZERO
AND
in sch. CG, all relevant income S. No.
B4(i)(e),B(4)(ii)(e),B(5)(c),B(7)(i)(e),B(7)(ii)(e),
B(7)(iii)(e),B(8)(c),B(9)(c),B(12)(a)(10% only)
fields are zero/null
OR
In Part B-TI, S. No. 4(b)(ii) LTCG 20% is
MORE THAN ZERO
AND
in sch. CG, all relevant income S. 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, S. 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, S. 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 S. No. 5b is
MORE THAN ZERO
AND
in sch. OS, all relevant income S. 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.)
200 The claim of set off of current In B-TI , S. No.. 7 is not equal to total of
year loss shown in part -BTI is 2xvii+3xvii+4xvii of schedule CYLA
not 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.
Page 105 of 152

201 Income claimed under Profit and In Part B TI ,the value in Pt 3(ii) -"Profits and
gains from speculative business gains from speculative business" is greater
in Part B TI is not equal to than zero
amount mentioned in Schedule AND
BP this value is NOT EQUAL TO "Pt. 3ii Income
from Speculative Business" field in Table E of
Schedule BP.
202 Income claimed under the head In Part B TI ,the value in Pt 3(iii) -"Profits and
BP in Part B TI is not equal to gains from specified business" is greater than
schedule BP zero
AND
this value is NOT EQUAL TO "Pt. 3iii Income
from Specified Business" field in Table E of
Schedule BP.
203 Profit before Tax as per Profit & In Such BP Pt A1 "Profit before Tax as per
Loss a/c in Schedule BP is not Profit & Loss A/c" should be equal to sum of
equal to the sum of "[Profit before (item 53, 61(ii), 62(ii), 63(iii), 64(iii) and 65(iv)
Tax] plus [Net Profit (No of P&L )
Accounts Case)]plus
(presumptive income) as per
P&L A/c."
204 Business & Profession loss If 3i of Schedule CYLA is more than Zero,
claimed at Schedule CYLA is not AND
equal to the amount at "Schedule Value in 3i of Schedule CYLA is not equal to
BP". (Pt. 2v of Table E of Schedule BP)].
205 Current year Speculative loss in Value in 6xiii of Schedule CFL is not equal to
CFL is not equal to Schedule BP B43 multiplied by (-1) of Schedule BP.
Speculative loss
Note: This rule is applicable only when return
is filed u/s. 139(1)
206 Current year Specified loss in Value in 7xiii of Schedule CFL is not equal to
CFL is not equal to Such BP C49 multiplied by (-1) of Schedule BP.
specified loss
Note: This rule is applicable only when return
is filed u/s. 139(1)
207 Depreciation allowable under Schedule BP- The value in pt. 12(i)
section 32(1)(ii) and 32(1)(iia) in "Depreciation allowable under section 32(1)(ii)
Schedule BP is not equal to Point and 32(1)(iia)" is not equal to value in item 6 of
No. 6 of Schedule DEP Schedule-DEP
208 Amount mentioned at field S. No. S. No. 25 of schedule BP is less than sum of
3s+4d of Part A OI does not S. No. 3a+4d of Part A OI
match with sum of S. No. 25 of
schedule BP
209 In Schedule BP, Income reduced In Schedule BP, Income reduced from Row no
from Row no A3b and claimed to A3b and claimed to be offered under schedule
be offered under schedule HP, HP, but receipts shown in schedule HP
but receipts shown in schedule "Income under the head house property" is
HP is less than amount reduced less than amount reduced from schedule BP
from schedule BP A3b A3b
Page 106 of 152

210 NA In Schedule BP, Row no A3c “Income/receipt

credited to profit and loss account considered
under other heads of income” –Capital Gain
value is more than the SUM of row no.
A(1)(a)(i), A(2)(a), A(3)(i)(ia), A(3)(ii)(iia),
A(5)(a), A(6)(a), B(1)(a)(i), B(2)(a), B(3)(a),
B(4)(a),B(5)(a),
B(7)(i)(a)(iii),B(7)(ii)(a)(iii),B(7)(iiii)(a)(iii)
B(8)(a) in Capital Gain Schedule, Col. 6 in
Schedule 112A and Col. 6 in Schedule
115AD, S. No. 5 and S. No. 8 in Schedule
DPM and S.No.5 and S. No. 8 in Schedule
DOA+Sr.no 6 of Schedule DCG(only if Sr.no 5
& 8 of Schedule DPM and DOA is zero
211 In Schedule BP, Income reduced In Schedule BP, Row no A3d Other Source
from Row no A3d and claimed to value is more than the SUM of row no. 1+2-2b
be offered under schedule OS, in Other source Schedule
but receipts shown in schedule
OS is less than amount reduced
from schedule BP A3d
212 In Schedule BP, Income reduced In Schedule BP, Row no A5 value is more
from Row no A5 and claimed to than the SUM of row no. 1,2,3(i),4, 5 and 6 in
be offered under schedule EI, but Exempt income Schedule
receipts shown in schedule EI is
less than amount reduced from
schedule BP A5
213 In schedule BP, the value at field The value at field A(6) of schedule BP should
A(6) of schedule BP should be be equal to sum of si No. (1- 2a- 2b - 3a -3b -
equal to sum of si No. (1- 2a- 2b 3c -3d-3e-3f- 4a -4b-4c- 5d)
- 3a -3b -3c -3d-3e-3f- 4a -4b- 5d)
214 In schedule BP, The value at field In schedule BP, S. No. A.9 Total 7a + 7b + 7c
(A9) of schedule BP should be + 7d + 7e +7f+ 8a+8b). and the sum of
equal to sum of si No. 7a + 7b + amount entered in S. No. (7a + 7b + 7c + 7d +
7c + 7d + 7e +7f+ 8a+8b 7e +7f+ 8a+8b) are inconsistent
215 In schedule BP, The value at field The value at field (A10) of schedule BP should
(A10) IS not equal to sum of si be equal to sum of si No. (6+9).
No. (6+9).
216 In schedule BP Total depreciation S. No. A12iii should be equal to sum of S. No.
allowable under Income-tax Act A(12i+12ii)
does not tally with sum of
Depreciation allowable under
section 32(1)(ii) and 32(1)(iia)
and Depreciation allowable under
section 32(1)(i)
217 In schedule BP, S. No. The value at field (A13) of schedule BP should
A.13.Profit or loss after be equal to sum of si No. (10 +11 – 12iii).
adjustment for depreciation (10
+11 – 12iii) and the sum of
amount entered in S. No. (10 +11
– 12iii) Are inconsistent
218 In schedule BP, The value at field In schedule BP, S. No. A.26. Total (14 + 15 +
(A26) is not equal to sum of si 16 + 17 + 18 + 19 + 20 + 21+22
No. A(14 + 15 + 16 + 17 + 18 + +23+24+25)and the sum of amount entered in
19 + 20 + 21+22 +23+24+25). S. No. A.(14 + 15 + 16 + 17 + 18 + 19 + 20 +
21+22 +23+24+25) are inconsistent
Page 107 of 152

219 In schedule BP, S. No. A.34. The value at field (A34) of schedule BP should
Total A be equal to sum of si No.
(27+28+29+30+31+32+33)and A(27+28+29+30+31+32+33)
the sum of amount entered in S.
No. A (27+28+29+30+31+32+33)
are inconsistent
220 In Schedule BP, S. No. 14. The value at field (A14) of schedule BP should
amount of expenditure disallowed be equal to the value at SI.No. 6s of schedule
and Total amount disallowable OI.
under section 36 in schedule OI
Are inconsistent
221 In Schedule BP, S. No. 15. In Schedule BP, S. No. 15. Amounts debited
Amounts debited to the profit and to the profit and loss account, to the extent
loss account, to the extent disallowable under section 37(7j of Part-OI)
disallowable under section 37(7j and the sum of amount shown in S. No. 7.j.
of Part-OI) and the sum of Total amount disallowable under section 37
amount shown in S. No. 7.j. Total (total of 7a to 7i) in schedule OI. are
amount disallowable under inconsistent.
section 37 (total of 7a to 7i) in
schedule OI. are inconsistent.
Amounts debited to the profit and be equal to the value at SI.No. 8Aj of schedule
loss account, to the extent OI.
disallowable under section 40(8Aj
of Part-OI) and the sum of
amount shown in S. No. 8Aj are
different.
Amounts debited to the profit and be equal to the value at SI.No. 9F of schedule
loss account, to the extent Part A- OI.
disallowable under section 40A
(9f of Part-OI) and the sum of
amount shown in S. No. 9.f.Total
amount disallowable under
section 40A (total of 9a to 9e) in
schedule OI. are inconsistent
224 In Schedule BP, S. No. 18. Any In Schedule BP, S. No. 18. Any Amounts
Amounts debited to the profit and debited to the profit and loss account, to the
loss account, to the extent extent disallowable under section 43B and the
disallowable under section 43B sum of amount shown in S. No. 11.h.Total
and the sum of amount shown in amount disallowable under section 43B(total
S. No. 11.h.Total amount of 11a to 11g). Are inconsistent
disallowable under section 43B
are inconsistent.
225 In Schedule BP, S. No. A25 The value at field (A25) of schedule BP should
Increase in profit or decrease in be equal to sum total of Column 3a + 4d of
loss on account of ICDS Part A- OI .
adjustments and deviation in
method of valuation of stock and
sum total of Column 3a + 4d of
Part A- OI are inconsistent
226 In schedule BP, S. No. A.26. In schedule BP, S. No. A.26. Total ((14 + 15 +
Total ((14 + 15 + 16 + 17 + 18 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
19 + 20 + 21+22 +23+24+25)) and the sum of amount entered in S. No.
and the sum of amount entered in A15+A.16+A.17+A.18+A.19+A.20+A.21+A.22
S. No. +A.23+A.24+A.25are inconsistent
Page 108 of 152
A15+A.16+A.17+A.18+A.19+A.2
0+A.21+A.22+A.23+A.24+A.25
are inconsistent
227 In Schedule BP, Sr.no 29. In Schedule BP, Sr.no 29. "Amount of
"Amount of deduction under deduction under section 35 or 35CCC or
section 35 or 35CCC or 35CCD 35CCD or 35ABA or 35ABB or 35CCA or 35D
or 35ABA or 35ABB or 35CCA or or 35DD or 35DDA or 35E in excess of the
35D or 35DD or 35DDA or 35E amount debited to P & L a/c" and the amount
in excess of the amount debited shown in "Schedule ESR" S. No. x4 "column
to P & L a/c" and the amount (4)=(3)-(2)" Are inconsistent
shown in "Schedule ESR" S. No.
x4 "column (4)=(3)-(2)" Are
inconsistent
228 In Schedule BP, S. No. A30 "Any In Schedule BP, S. No. A30 "Any amount
amount disallowed under section disallowed under section 40 in any preceding
40 in any preceding previous previous year but allowable during the
year but allowable during the previous year (8B of Part A-OI)" and amount
previous year(8B of Part A-OI)" shown in S. No. 8B of Such Part-B OI "Any
and amount shown in S. No. 8B amount disallowable under section 40 in any
of Such Part-B OI "Any amount preceding previous year but allowable during
disallowable under section 40 in the previous year" are inconsistent
any preceding previous year but
allowable during the previous
year" are inconsistent
229 In Schedule BP, S. No. 31 "Any In Schedule BP, S. No. 31 "Any amount
amount disallowed under section disallowed under section 43B in any preceding
43B in any preceding year but year but allowable during the previous
allowable during the previous year(10g of Part A-OI)" and the sum of amount
year(10g of Part A-OI)" and the shown in S. No. 10g."Total amount allowable
sum of amount shown in S. No. under section 43B(total of 10a to 10f)" are
19.h."Total amount allowable inconsistent
under section 43B(total of 19a to
19g)" are inconsistent
230 In Schedule BP, S. No. A33 In Schedule BP, S. No. A33 Decrease in profit
Decrease in profit or increase in or increase in loss on account of ICDS
loss on account of ICDS adjustments and deviation in method of
adjustments and deviation in valuation of stock and sum total of Column 3b
method of valuation of stock and + 4e of Part A- OI are inconsistent
sum total of Column 3b + 4e of
Part A- OI are inconsistent
231 In schedule BP, S. No. A.34 In schedule BP, S. No. A.34 "total" and the
"total" and the sum of amount sum of amount entered in S. No.
entered in S. No. A(27+28+29+30+31+32+33)) are inconsistent
A.(27+28+29+30+31+32+33)) are
inconsistent
232 In schedule BP, S. No. A.35. In schedule BP, S. No. A.35. Income and the
Income and the sum of amount sum of amount entered in S. No. A.(13+26-34)
entered in S. No. A.(13+26-34) are inconsistent
are inconsistent
233 In schedule BP, S. No. A.36viii In schedule BP, S. No. A.36viii and the sum
and the sum of individual of individual amounts entered in S. No. A.36i
amounts entered in S. No. A.36i to 36vii. are inconsistent
to 36vii. are inconsistent
Page 109 of 152

234 In schedule BP, S. No. A.37 "Net In schedule BP, S. No. A.40 "Net profit or loss
profit or loss from business or from business or profession other than
profession other than speculative speculative and specified business and the
and specified business and the sum of amount entered in "A.35 + A.36vii" are
sum of amount entered in "S. No. inconsistent
A.35 + A.36vii" are inconsistent
235 In Schedule BP,value mentioned In schedule BP S. No. 38 Net Profit or loss
in the field Balance of income from business or profession other than
deemed to be from agriculture, speculative business and specified
after applying Rule 7, 7A, 7B(1), business after applying rule 7A, 7B or 8, if
7B(1A) and Rule 8 for the applicable should be equal to sum of 38a+
purpose of aggregation of income 38b + 38c + 38d + 38e + 38f)
is not consistent with difference
between amount mentioned at
field" Profit or loss included in 1,
which is referred to in section
44AD/44ADA/44AE/44B/44BB/44
BBA/44DA" and sum of fields
38a+ 38b + 38c + 38d + 38e +
38f
236 The value at field (B43) of In schedule BP, S. No. 43 "Income from
schedule BP should be equal to speculative business(if loss,take the figure to
sum of si No. B.40+B41-B42 6xi of Schedule CFL)" is inconsistent with the
value S. No. B.40+B41-B42
237 In schedule BP, S. No. C47 In schedule BP, S. No. C47 "Profit or loss
"Profit or loss from specified from specified business" and the sum of
business" and the sum of amount amount entered in S. No. C44+C45-C46 are
entered in S. No. C44+C45-C46 inconsistent
should not be inconsistent
238 Schedule BP, Income from In schedule BP, S. No. C49 "Income from
Specified Business should be Specified Business" and the sum of amount
equal to Profit or loss from entered in S. No. C47-C48 are inconsistent
specified business minus
Deductions in accordance with
section 35AD(1)
239 In schedule BP, S. No. D. In schedule BP, S. No. D. "Income chargeable
Income chargeable under the under the head 'Profits and gains from
head 'Profits and gains from Business or Profession' and the sum of
Business or Profession' and the amount entered in S. No. (A38 + B43 + C49)
sum of amount entered in S. No. are inconsistent
(A38 + B43 + C49) are
inconsistent Note: This rule shall be applicable only when
individual values of A38+B43+C49 are equal
to or more than ZERO.
240 If the value at field (A)(36(i) to In schedule BP, the values at "S. No. 4(a)"
36vii) is not equal to SI.NO. 4a of and values at "Sr.no A (36(i) to 36vii) are
Schedule BP. inonsistent.
241 In Schedule BP, S. No. 11 In Schedule BP, S. No. 11 Depreciation and
Depreciation and amortization amortization debited to profit and loss account
debited to profit and loss account is inconsistent with the amount of depreciation
is inconsistent with the amount of shown in Schedule P&L(1Evi of Manufacturing
depreciation shown in Schedule account+ (52)of PART-A-P&L),
P& L',
Page 110 of 152

242 In Schedule BP, A39, Balance of In Schedule BP, A39, Balance of income
income deemed to be from deemed to be from agriculture, after applying
agriculture, after applying Rule 7, Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the
7A, 7B(1), 7B(1A) and Rule 8 for purpose of aggregation of income as per
the purpose of aggregation of Finance Act should be equal to 4b-
income as per Finance Act (38a+38b+38c+38d+38e)]
should be equal to 4b-
(38a+38b+38c+38d+38e)]
243 Schedule BP, S. No. 5d should S. No. A5d should be equal to A(5a+5b+5cn)
be equal to 5a+5b+5cn
244 Schedule BP S. No. E(3) S. No. E column 3 should be equal to column
Business income remaining after 1-column 2
set off should be equal to Income
of current year after Business
loss set off
245 Schedule BP, S. No. Eiv should S. No. Eiv should be equal to sum of S. No.
be equal to sum of Income from Eii+Eiii
speculative business and Income
from specified business
246 Schedule BP S. No. Ev should be S. No. Ev should be equal to S. No. Ei-Eiv for
Loss to be set off minus Loss business loss set off column
remaining after set of
247 In schedule BP value mentioned In Such BP Pt 8b "Expenses debited to profit
at the field Expenses debited to and loss account which relate to exempt
profit and loss account which income and disallowed u/s 14A " should be
relate to exempt income and equal to 16 of Part A-OI
disallowed u/s 14A " is not
consistent with value mentioned
at field "Amount of Expenditure
disallowed u/s 14A" of schedule
OI
248 In Schedule BP, “Depreciation (i) The value in pt. 12(ii) of Schedule BP
allowable under section 32(1)(i)”, "Depreciation allowable under section 32(1)(i)
depreciation is claimed whereas " is greater than zero and nature of business
''Nature of business'' mentioned code is not 05001 or 06008
by the taxpayer is other than
power sector (Code 05001). Or
(ii) In Schedule DPM, Sr. no 17 is greater

than zero, in schedule BP, the depreciation u/s
32(1)(ii) is more than zero and depreciation
claimed u/s 32(1)(i) is also more than zero
and the value in pt. 12(ii) of Schedule BP
"Depreciation allowable under section 32(1)(i)
" is greater than zero AND In schedule nature
of Business, all three rows must contain
different nature of business codes.
249 In Schedule BP If income/ loss If S. No. C49 is not equal to zero and S. No.
from specified business is C50 is null
entered then nature of specified
business should be mentioned
250 In schedule BP amount In Such BP S. No. B40 is not equal to Pt 2a
mentioned in the field "Net profit "Net profit or loss from speculative business"
or loss from speculative business
as per profit or loss account "
does not tally with the amount
Page 111 of 152
mentioned in the field "Net profit

or loss from speculative business
included in Profit before tax as
per profit and loss account "
251 The Income/receipts, that have 4D of Part A trading account+ 14(xii) of Part A
been reduced at S. No. 3 and/or P&L, is more than the amount shown in
S. No. 5 of schedule BP are Schedule BP Sr.no 3a+3b+3c+3d+5d
higher than the Income/receipts
that have been credited to the P If 4D of Part A trading account+ 14(xii) is
and L A/c.', negative then comparison will be done as
below
4D of Part A trading account+ 14(xii) of Part A

P&L or Sr.no 14v or 14vi or 14vii or 14viii or
14ix of Part A P&L, provided any of the fields
from 14v to 14ix of Part A P&L is NEGATIVE,
is more than the amount shown in Schedule
BP Sr.no 3a+3b+3c+3d+5d
252 Amounts reported in Part A OI as S. No. 23+24e of schedule BP is less than
not credited to P&L account have sum of S. No. 5(a+b+c+d) of Part A OI
not been offered to tax at S. No..
23 and/or 24 of schedule BP
253 In Schedule BP, Income reduced In Schedule BP, Row no A3a is more than the
from Row no A3a and claimed to S. No. 2 of Schedule Salary
be offered under Schedule
salary, but receipts shown in
schedule salary is less than
amount reduced from schedule
BP A3a
254 If Sum of amount entered in IF total value of "S.No 36(i) (Sec 44AD) +
"S.No 36(i) (Sec 44AD) + S.No S.No 36(ii) (Sec 44ADA) + S.No 36(iii) (Sec
36(ii) (Sec 44ADA) + S.No 36(iii) 44AE)" in Schedule BP is greater than "ZERO"
(Sec 44AE)" in Schedule BP is AND
greater than "0" then S.No. 4 “Sources of funds” in Balance Sheet is
Balance sheet particulars for ZERO
"Regular books of accounts" or AND
particulars for "No accounts S.No. 6 “In a case where regular books of
case" is mandatory account of business or profession are not
maintained -(furnish the following information
as on 31st day of March, 2020, in respect of
business or profession)” in Balance sheet any
field is NULL
255 Total value of "S.No 4D of Part A If total value of "S.No 36(i) (Sec 44AD) + S.No
Trading account-Total Revenue 36(iii) (Sec 44AE)" in Schedule BP is greater
from operations + S.No 64(i)(a) - than "ZERO",
Gross receipts" in Profit & Loss AND
account should be greater than or Total value of "S.No 4D of Part A Trading
Equal to Sum of amount entered account -Total Revenue from operations +
in "S.No 36(i) (Sec 44AD) + S.No S.No 64 (i)(a) -Gross receipts" in Profit & Loss
36(iii) (Sec 44AE)" in Schedule account
BP is less than
Total value of "S.No 36(i) (Sec 44AD) + S.No
36(iii) (Sec 44AE)" in Schedule BP.
Page 112 of 152

256 The provisions of 44AD is not S. No. 39 (i) of Sch. BP–“Profits and gains of
applicable for General business or profession deemed to be under
commission agents and persons section 44AD” > 0
carrying on professions as AND
referred in section 44AA (1) If 44AD Table in S. No. 61 of P&L is filled
AND
Nature of Business in S. No. 61
is filled only with following codes:
09005 - General Commission Agents
16001, 16002, 16003,
16004,16005,16008,16018,18001,18002,1800
3,18004,18005,18010,18011,18012,18013,18
014,20010,20012, 14001,14002,
14003,14004,14005,14006,14008,16007,1801
5,18016,20011,18017
OR
S. 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 S. 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,
16004,16005,16008,16018,18001,18002,1800
3,18004,18005,18010,18011,18012,18013,18
014,20010,20012, 14001,14002,
14003,14004,14005,14006,14008,16007,1801
5,18016,20011,18017
257 Presumptive taxation is not The Status of the assessee is Other than
applicable to assessee other than Resident –
resident individual and H.U.F Individual
HUF
AND
In Schedule BP Income u/s 44AD or 44ADA at

S. No. 39(i) / 39(ii) is more than Zero.
258 Part A OI S. No. 3a- Increase in If S. No. 3a of Part A OI is not equal to column
the profit or decrease in loss 11a(iii) of schedule ICDS
because of deviation, if any, as
per Income Computation
Disclosure Standards notified
under section 145(2) is not
consistent with with the amount
mentioned in the field "Total
effect of ICDS adjustments on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
(if positive)"
Page 113 of 152

259 Part A OI S. No. 3b-Decrease in If S. No. 3b of Part A OI is not equal to column

the profit or increase in loss 11b(iii) of schedule ICDS
because of deviation, if any, as
per Income Computation
Disclosure Standards notified
under section 145(2) is not
consistent with the amount
mentioned in the field "Total
effect of ICDS adjustments on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
(if negative)"
260 Part A OI, S. No. 5f Total of S. No. 5f Total of amounts not credited to
amounts not credited to profit profit and loss account should be equal to sum
and loss account should be equal of 5a+5b+5c+5d+5e
to sum of 5a+5b+5c+5d+5e
261 In Schedule Part A-OI, S. No. In Schedule Part A-OI, sum of S. No. 6a to 6r
6s..Total amount disallowable is not equal to S. No. 6s
under section 36 (total of 6a to
6r) and sum of S. No. 6a to S.
No. 6r are inconsistent.
262 In Schedule Part A-OI, S. No. In Schedule Part A-OI, S. No. 7.j.Total amount
7j.Total amount disallowable disallowable under section 37 (total of 7a to 7i)
under section 37 (total of 7a to 7i) and sum of S. No. 7a to S. No. 7i are
and sum of S. No. 7a to S. No. 7i inconsistent.
are inconsistent.
263 In Schedule Part A-OI, S. No. If the SUM of S. No. (8Aa to 8Al) of Part A-OI,
8A.j. Total amount disallowable is NOT EQUAL to S. No. (8Aj).
under section 40 (total of 8A.a to
8A.l) and sum of S. No. 8A.a to
S. No. 8A.l are inconsistent.
264 If the SUM of S. No. (9a to 9e) of Part A-OI, is
In Schedule Part A-OI, S. No. 9.f. NOT EQUAL to S. No. (9f).
Total amount disallowable under
section 40A (total of 9a to 9e)
and sum of S. No. 9a to S. No. 9e
are inconsistent
265 In Schedule Part A-OI, S. No. In Schedule Part A-OI, S. No. 10.h. Total
10.h.Total amount allowable amount allowable under section 43B(total of
under section 43B and sum of S. 10a to 10g) and sum of
No. 10a to S. No. 10g are S. No. 10a to S. No. 10g are inconsistent.
inconsistent.
266 In Schedule Part A-OI, S. No. In Schedule Part A-OI, S. No. 11h.Total
11h.Total amount disallowable amount disallowable under section 43B and
under section 43B and sum of S. sum of S. No. 11a to S. No. 11g are
No. 11a to S. No. 11g are inconsistent.
inconsistent.
267 In Schedule OI, Sr.no 12i is not In Schedule OI, Sr.no 12i is not consistent with
consistent with sum of Sr.no 12a sum of Sr.no 12a to 12h
to 12h
268 Losses of current year to be In Part B TI, the value in Pt 18-Losses of
carried forward at "Part B TI" is current year to be carried forward (total of row
not equal to the "Total of Current xiv of Schedule CFL) should flow from Sch
year losses" of Schedule CFL. CFL
Page 114 of 152

269 Short Term Capital Loss at Enter sum of (2x +3x+4x+5x) of item E of
Schedule CFL" is not equal to schedule CG in the field pt. xiii.8c of Short
sum of "Short Term Capital Term Capital Loss in Sch CFL
Losses remaining after set off" at
table E of Schedule CG. Note: This rule will be applicable if return is
filed under section 139(1)
270 Long Term Capital Loss at Enter sum of ((6x+7x +8x) of item E of
Schedule CFL is not equal to schedule CG) in the field pt. 9C(xiii) of Long
sum of "Long Term Capital Term Capital Loss in Sch CFL
Losses remaining after set off" at
table E of Schedule CG.
Note: This rule will be applicable if return is
271 House Property Loss at Schedule Enter the value mentioned at 2xviii of schedule
CFL is not equal to the amount at CYLA in the field 4c(xiii) of schedule CFL
"House Property Loss remaining
after set-off at Schedule CYLA".
272 Business & Profession Loss Enter sum of 3xviii of schedule CYLA in the
(other than loss from speculative field pt. 5xiii of Sch CFL
business and specified business)
at Schedule CFL is not equal to Note: This rule will be applicable if return is
the amount at "Business & filed under section 139(1)
Profession Loss remaining after
set-off at Schedule CYLA"
273 Speculative Business Loss at Enter value mentioned at B43 of Schedule
Schedule CFL is not equal to the BP(if negative) in the field n 6xiii of Schedule
amount at "Income/Loss from CFL
Speculative Business at
Schedule BP". Note: This rule will be applicable if return is
274 Specified Business Loss at Enter value mentioned at C49 of Schedule
Schedule CFL is not equal to the BP(if negative) in the field n 7xiii of Schedule
amount at "Income/Loss from CFL
Specified Business at Schedule Note: This rule will be applicable if return is
BP". filed under section 139(1)
275 Other sources loss at Schedule Enter value mentioned at 8e of Schedule
CFL is not equal to the amount at OS(if negative) in the field n 10xiii of Schedule
"Other Sources Loss remaining CFL
after set-off at Schedule CYLA".
Note: This rule will be applicable if return is
276 In,Schedule BFLA S. No. 2(ii) is Schedule BFLA S. No. 2(ii) should be equal to
not equal to S. No. 4c(xii) of CFL S. No. 4c(xii) of CFL
277 In,Schedule BFLA S. No. 2(xii) is Schedule BFLA S. No. 2(xii) should be equal
not equal to S. No. 10(xii) of CFL to S. No. 10(xii) of CFL
278 In Schedule BFLA, S. No. 2xvi is Schedule BFLA S. No. 2xvi should be equal to
not equal to sum of S. No. (2ii + sum of S. No. (2ii + 2iii + 2iv + 2v + 2vi + 2vii
2iii + 2iv + 2v + 2vi + 2vii +2viii + +2viii + 2ix + 2x + 2xii+2xiii+2iv
2ix + 2x + 2xii+2xiii+2iv
279 In Schedule BFLA, S. No. xvii is If value at field xvii is not equal to the sum of
not equal to sum of S. No. (5i + S. No. (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii +
5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii + 5xiii+ 5xiv + 5xv)
5viii + 5ix + 5x + 5xi +5xii + 5xiii+
5xiv + 5xv)
Page 115 of 152

280 Schedule BFLA S. No. 3xvi Schedule BFLA S. No. 3xvi should be equal to
should be equal to sum of S. No. sum of S. No. (3ii + 3iii + 3iv + 3v + 3vi + 3vii
(3ii + 3iii + 3iv + 3v + 3vi + 3vii +3viii + 3ix + 3x + 3xi+3xii+3xiii+3iv+3v )
+3viii + 3ix + 3x +
3xi+3xii+3xiii+3iv+3v )
281 Schedule BFLA S. No. 4xvi Schedule BFLA S. No. 4xvi should be equal to
should be equal to sum of S. No. sum of S. No. (4ii + 4iii + 4iv + 4v + 4vi + 4vii
(4ii + 4iii + 4iv + 4v + 4vi + 4vii +4viii + 4ix + 4x + 4xi+4xii+4xiii+4iv+4v )
+4viii + 4ix + 4x +
4xi+4xii+4xiii+4iv+4v )
282 The value claimed as Brought In Sch BFLA , the total value in Column no
forward allowance under section 4xvi Brought forward allowance under section
35(4) set off in Sch BFLA should 35(4) set off
be same as reflecting in Sch UD is NOT EQUAL TO total of Col. 7 of UD
283 The value claimed as Brought In Sch BFLA , the total value in Column no
forward depreciation set off in 3xvi Brought forward depreciation set off is
Sch BFLA should be same as NOT EQUAL TO total of Col. 4 of UD
reflecting in Sch UD
284 Schedule BFLA S. No. 1i should If value at field 1i is not equal to S. No. (5ii of
be equal to S. No. (5ii of schedule CYLA)
schedule CYLA)
285 Schedule BFLA S. No. 1ii should If value at field 1ii is not equal to S. No.(5iii of
be equal to S. No.(5iii of schedule CYLA)
schedule CYLA)
286 Schedule BFLA S. No. 1iii should If value at field 1iii is not equal to S. No.(5iv of
be equal to S. No.(5iv of schedule CYLA)
schedule CYLA)
287 In Schedule BFLA, S. No. 1iv is If value at field 1iv is not equal to S. No.(5v of
not equal to S. No. 5v of schedule CYLA)
schedule CYLA
288 In Schedule BFLA, S. No. 1v is If value at field 1v is not equal to S. No.(5vi of
not equal to S. No. 5vi of schedule CYLA)
schedule CYLA
289 In Schedule BFLA, S. No. 1vi is If value at field 1vi is not equal to S. No.(5vii
not equal to S. No. 5vii of of schedule CYLA)
schedule CYLA
290 In Schedule BFLA, S. No. 1vii is If value at field 1vii is not equal to S. No.(5viii
not equal to S. No. 5viii of of schedule CYLA)
schedule CYLA
291 In Schedule BFLA, S. No. 1viii is If value at field 1viii is not equal to S. No.(5ix
not equal to S. No. 5ix of of schedule CYLA)
schedule CYLA
292 Schedule BFLA S. No. 1ix should If value at field 1ix is not equal to S. No.(5x of
be equal to S. No.(5x of schedule CYLA)
schedule CYLA)
293 In Schedule BFLA, S. No. 1x is If value at field 1x is not equal to S. No.(5xi of
not equal to S. No. 5xi of schedule CYLA)
schedule CYLA
294 In Schedule BFLA, S. No. 1xi is If value at field 1xi is not equal to S. No.(5xii
not equal to S. No. 5xii of of schedule CYLA)
schedule CYLA
295 Schedule BFLA S. No. 1xii If value at field 1xii is not equal to S. No.(5xiii
should be equal to S. No.(5xiii of of schedule CYLA)
schedule CYLA)
Page 116 of 152

296 In Schedule BFLA, S. No. 1xiii is If value at field 1xiii is not equal to S. No.(5xiv
not equal to S. No. 5xiv of of schedule CYLA)
schedule CYLA
297 In Schedule BFLA, S. No. 1xiv is If value at field 1xiv is not equal to S. No.(5xv
not equal to S. No. 5xv of of schedule CYLA)
schedule CYLA
298 In Schedule BFLA, S. No. 1xv is If value at field 1xv is not equal to S. No.(5xvi
not equal to S. No. 5xvi of of schedule CYLA)
schedule CYLA
299 In schedule CYLA S. No. 2xvii S. No. 2xvii cannot be more than Rs. 200000
cannot be more than Rs. 200000
300 In Schedule CYLA HP Income is If 2i of Schedule CYLA is more than Zero ,
not equal to S. No. 4 of Schedule
HP AND
value in 2i of Schedule CYLA is not equal to[ (-

1) value Multiplied by ( 4 of Schedule HP)].
301 Other sources loss at Schedule If 4i of Schedule CYLA is more than Zero,
CYLA is not equal to the amount
at "Schedule OS". AND
Value in 4i of Schedule CYLA is not equal to[

(-1) value Multiplied by ( 6 of Schedule OS)].
302 In Schedule CYLA, S. No. 2xvii In Schedule CYLA, S. No. 2xvii i.e Total loss
i.e Total loss set off should be set off should be equal to sum of(2ii + 2iv + 2v
equal to sum of (2ii + 2iv + 2v + + 2vi + 2vii + 2viii + 2ix + 2x+2xii
2vi + 2vii + 2viii + 2ix + 2x+2xii +2xiii+2xiv+2xv+2xvi)
+2xiii+2xiv+2xv+2xvi)
i.e Total loss set off should be set off should be equal to sum of ( 3iii+ 3vii +
equal to sum of ( 3iii+ 3vii + 3viii 3viii + 3ix + 3x+3xi+3xii +3xiii+3xiv+3xv+3vi)
+ 3ix + 3x+3xi+3xii
+3xiii+3xiv+3xv+3vi)
i.e Total loss set off should be set off should be equal to sum of ( 4ii+
equal to sum of ( 4ii+ 4iii+4iv++4v+4vi+4vii + 4viii + 4ix +
4iii+4iv++4v+4vi+4vii + 4viii + 4ix 4x+4xi+4xii+4xiii+4xv+4xvi)
+ 4x+4xi+4xii+4xiii+4xv+4xvi)
305 In Schedule CYLA, S. No. 2xviii Value in 2xviii of Schedule CYLA is not equal
i.e Loss remaining after set-off is to output of S. No. 2i-2xvii
not equal to the output of S. No.
2i-2xvii
Note : if result is -ve, restrict to Zero
i.e. Loss remaining after set-off to output of S. No. 3i-3xvii
is not equal to the output of S.
No. 3i-3xvii
i.e. Loss remaining after set-off is to output of S. No. 4i-4xvii
not equal to the output of S. No.
4i-4xvii
Page 117 of 152

308 In Schedule CYLA, Col No. 5 In Schedule CYLA, Col No. 5 Current year’s
Current year’s Income remaining Income remaining after set off should be equal
after set off is not equal to the to the output of Col No. 1-2-3-4
output of Col No. 1-2-3-4
Note : if result is -ve, restrict to Zero. Check for

all rows.
309 In Schedule CYLA Income from In Schedule CYLA, enter amount in 1iv equal
Business & profession (excluding to A38 of Schedule BP.
Income from speculation income
and income from specified Note : only if A38 is +ve.
business)should be equal to
amount specified in Schedule BP
310 In Schedule CYLA Speculative In Schedule CYLA Speculative Income should
Income should be equal to S. be equal to S. No. 3ii of Table E Schedule
No. 3ii of Table E Schedule BP BP
311 In Schedule CYLA Specified In Schedule CYLA Specified business Income
business Income should be should be equal to S. No. 3iii of Table E of
equal to S. No. 3iii of Table E of Schedule BP
Schedule BP
312 In Schedule CYLA Short term Value in 1vii of Schedule CYLA is not equal to
capital gain @15% should be S. No. 9ii of item E of schedule CG
equal to S. No. 9ii of item E of
Schedule CG
313 In Schedule CYLA Short term Value in 1viii of Schedule CYLA is not equal
capital gain @30% should be to S. No. 9iii of item E of schedule CG
equal to S. No. 9iii of item E of
Schedule CG
314 In Schedule CYLA Short term Value in 1ix of Schedule CYLA is not equal to
capital gain taxable at applicable S. No. 9iv of item E of schedule CG
rates should be equal to S. No.
9iv of item E of Schedule CG
315 In Schedule CYLA Short term Value in 1x of Schedule CYLA is not equal to
capital gain taxable at special S. No. 9v of item E of schedule CG
rates in India as per DTAA should
be equal to S. No. 9v of item E
of Schedule CG
316 In Schedule CYLA Long term Value in 1xi of Schedule CYLA is not equal to
capital gain taxable @10% S. No. 9vi of item E of schedule CG
should be equal to S. No. 9vi of
item E of Schedule CG
317 In Schedule CYLA Long term Value in 1xii of Schedule CYLA is not equal to
capital gain taxable @20% S. No. 9vii of item E of schedule CG
should be equal to S. No. 9vii of
item E of Schedule CG
318 In Schedule CYLA Long term Value in 1xiii of Schedule CYLA is not equal
capital gain taxable as per DTAA to S. No. 9viii of item E of schedule CG
@special rate should be equal to
S. No. 9viii of item E of Schedule
CG
319 In Schedule CYLA Other Source Value in 1xiv of Schedule CYLA is not equal
Income(excluding profit from to S. No. 6 of schedule OS (provided 6 is
owning race horses and amount positive)
chargeable to special rate of tax)
should be equal to S. No. 6 of
Schedule OS
Page 118 of 152
320 In Schedule CYLA Profit from Value in 1xv of Schedule CYLA is not equal to
owning and maintaining race S. No. 8e of schedule OS (provided that 8e is
horses should be equal to S. No. positive)
8e of Schedule OS
321 In Schedule CYLA Income from Value in 1xvi of Schedule CYLA is not equal
other sources taxable at special to S. No. 2f of schedule OS
rates in India as per DTAA
should be equal to S. No. 2f of
Schedule OS
322 In Schedule CYLA Salary Income Value in 1ii of Schedule CYLA is not equal to
should be equal to S. No. 6 of 6 of Schedule S
Schedule Salary
323 In Schedule RA, Total donation is If total donation in Schedule RA, is not equal
not equal to donation in cash + to donation in cash + Donation in other mode
Donation in other mode
324 In Schedule RA If total donation If total donation in cash in Schedule RA, is not
in cash , should be equal to the equal to bifurcation of donation in cash
sum of individual value of
donation in cash Total of Cash donation is not equal to sum of
individual rows
325 In Schedule RA If total donation If total donation in other mode in Schedule
in other mode , should be equal RA, is not equal to bifurcation of donation in
to the sum of individual value of other than cash
donation in other than cash
Total of donation Other mode than Cash is not
equal to sum of individual rows
326 In Schedule RA, Total donation is If total donation in Schedule RA, is not equal
not equal to sum of individual to bifurcation of total donation
value of total donation Total of "total donations" is not equal to sum of
individual rows
327 Schedule 10AA value at field Schedule 10AA value at field "Total deduction
"Total deduction under section under section 10AA" in schedule 10AA should
10AA" in schedule 10AA should be equal to sum of "amount of deduction"
be equal to sum of "amount of
deduction"
328 In Schedule AMT, S. No. 2b is S. No. 2b of Sch AMT is not equal to S. No. c
not equal to sum of Schedule of schedule 10AA
10AA
329 In Schedule ICDS, S. No. 11a is If value at field 11a is not equal to the sum of
not equal to the sum of S. No. (I+II+III+IV+V+VI+VII+VIII+IX+X) if
(I+II+III+IV+V+VI+VII+VIII+IX+X) result is positive
if positive
330 In Schedule ICDS, S. No. 11b is If value at field 11b is not equal to the sum of
not equal to the sum of S. No. (I+II+III+IV+V+VI+VII+VIII+IX+X) if
(I+II+III+IV+V+VI+VII+VIII+IX+X) result is negative
if negative
331 In Schedule TPSA, Income tax In Schedule TPSA, Sr. No. 2a is less than
payable is less then 18% of 18% of sr. no. 1 "Amount of primary
amount of primary adjustment adjustment on which option u/s 92CE(2A) is
exercised & such excess money has not been
repatriated within the prescribed time"
332 In Schedule TPSA, Surcharge is In Schedule TPSA, Sr. No. 2b is less than
less then 12% of amount of 12% of (2a "Additional Income tax payable )
Additional income tax payable
333 In Schedule TPSA, Health & In Schedule TPSA, Sr. No. 2c is less than 4%
Education cess is less then 4% of of (2a +2b)
Page 119 of 152
amount of Additional income tax

payable+Surcharge
334 In Schedule TPSA, total In Schedule TPSA, Sr. No. 2d is less than sum
additional tax payable is less then of (2a +2b+2c)
sum of Additional income tax
payable+Surcharge+Health &
education cess
335 In Schedule TPSA, the amount in In Schedule TPSA, Sr. No. 3 is greater than
taxes paid is greater than sum of sum of amount deposited in Row 9
amount deposited
336 In Schedule TPSA, the net tax In Schedule TPSA, Sr. No. 4 is not equal to
payable is not equal to the (2d-3)
difference of total additional tax
payable and taxes paid
337 In Part A-OI, field "Whether the In Schedule Part A-OI, Sr. No. 17 flag is yes
assessee has entered into an and Schedule TPSA is blank
impermissible avoidance
arrangement, as referred to in
section 96, during the previous
year" is selected as "yes" and
schedule TPSA is blank
338 In schedule TPSA , Date at which In schedule TPSA, field "Date" cannot be after
tax is deposit cannot be after Sytem date
System Date
339 If Assessee is liable for audit u/s Part A -General -Audit information, S. No. b
44AB, Part A BS and Part A P&L (44AB) is Yes and Part A BS and Part A P&L
can not be blank are blank (i.e.,Zero or Null)
340 "Sources of funds" should match S.No 4.-" Sources of funds" is NOT EQUAL
with "Total application of funds" in TO S.No 5 Total application of funds in
Balance sheet Balance sheet
341 In Part A- BS-Sources of funds, If S. No. 1c is not equal to sum of S. No. 1a +
total of Proprietor's fund should 1bv
be equal to sum of proprietor's
Capital and total Reserve and
surplus
342 In Part A- BS-Sources of funds, If S. No. 2c is not equal to sum of S. No. 2
Total Loan Funds should be (aiii + biii)
equal to sum of "Secured Loans
and "Unsecured Loans"
343 In Part A- BS-Sources of funds If S. No. 4 is not equal to sum of S. No. (1c +
"total of sources of funds" should 2c +3)
be equal to sum of Proprietor's
fund, Loan Funds and Deferred
Tax Liability
344 In Part A- BS- Application of If S. No. 2c is not equal to sum of S. No. 2
funds, total of investments should (aiii + biv)
be equal to sum of Long term
Investments and Short term
Investments
345 In Part A- BS- Application of If S. No. 3av is not equal to sum of S. No. 3a
funds, total of current assets (iE + aii + iiiC + aiv)
should be equal to sum of
inventories, sundry debtors, sum
of cash and bank balances and
other current assets
Page 120 of 152

346 In Part A- BS- Application of If S. No. 3e is not equal to difference of S. No.

funds, total of net current assets (3c – 3diii)
should be equal to difference
between Total of current assets,
loans and advances and Total
current liabilities and provisions
347 In Part A- BS- Application of If S. No. 5 is not equal to sum of S. No. (1e +
funds, total of application of funds 2c + 3e +4d)
should be equal to sum of Total
Fixed Assets, Total Investments
,total Current assets. Loans and
advances and Total
Miscellaneous expenditure (Pt
4d)
348 The assessee is governed by If section 5A flag in Schedule General
Portuguese Code but Information is "Y" then PAN/Aadhaar of the
"PAN/Aadhaar of Spouse" is not spouse is mandatory.
provided.
349 In Schedule 5A, S. No. 5 Total is In Schedule 5A, S. No. 5 Total should be
not equal to sum of S. No. equal to sum of S. No. (1+2+3+4)
(1+2+3+4)
350 In Schedule ESR, S. No. 4. The value in col (4) of schedule ESR should
Amount of deduction in excess of be equal to the sum of value at col (3)-(2) of
the amount debited to profit and schedule ESR.
loss account (4)=(3)-(2) and S.
No. 3-S. No. 2 are inconsistent.
351 Schedule ESR S. No. x is not If the value at field x is not equal to sum of S.
equal to sum of S. No. No. i+ii+iii+iv+v+vi+vii+viii+ix
i+ii+iii+iv+v+vi+vii+viii+ix
352 In Schedule DPM value at Sr. If the Value at field 6 is not equal to sum of S.
no. 6 should be equal to (3+4-5) No. 3+4-5. Zero if result is negative
Or enter zero if result is negative
353 In Schedule DPM value at Sr. no. If the Value at field 9 is not equal to difference
9 in should be equal to (7-8). Or of S. No. 7-8. Zero if result is negative
enter zero if result is negative
354 Sr.no 15 in Schedule DPM The value at field (15) of schedule DPM
should be sum of Sr.no should be equal to sum of S. No.
(10+11+12+13+14) (10+11+12+13+14).
355 Sr.no 17 in Schedule DPM The value at field (17) of schedule DPM
should be sum of Sr.no (15-16) should be equal to sum of S. No. (15-16).
356 Schedule DOA Amount on which If the Value at field 6 is not equal to sum of S.
depreciation at full rate to be No. 3+4-5. Zero if result is negative
allowed should be equal to S. No.
3 + 4 -5 or 0 if the value is
negative
357 Schedule DOA, S. No. 9 should If the Value at field 9 is not equal to difference
be equal to difference between S. of S. No. 7-8. Zero if result is negative
No. 7-8 or 0 if the value is
negative
358 Sr.no 12 in Schedule DOA should The value at field (12) of schedule DOA
be sum of Sr.no (10+11) should be equal to sum of si No. (10+11).
359 Sr.no 14 in Schedule DOA should Sr.no 14 in Schedule DOA should be equal to
be equal to Sr.no 12-13 Sr.no 12-13
360 Schedule DOA S. No. 18 should If the Value at field 18 is not equal to S. No.
be equal to S. No. 6+9-12 6+9-12 or Zero if result is negative
Page 121 of 152

361 Schedule DEP, Total S. No. 1d of schedule DEP should be equal to

depreciation on plant and sum of 1a + 1b + 1c+1d
machinery should be equal to
sum of S. No. 1a + 1b + 1c+1d
362 Schedule DEP, total depreciation S. No. 6 of schedule DEP should be equal to
should be equal to sum of S. No. sum of S. No. 1e+2d+3+4+5
1e+2d+3+4+5
363 Schedule DEP, block of plant and S. No. 1a of schedule DEP should be equal to
machinery entitled for S. No. 17i or 18i of schedule DPM
depreciation @ 15% should be
equal to S. No. 17i or 18i of
schedule DPM as applicable
364 Schedule DEP, block of plant and S. No. 1b of schedule DEP should be equal to
machinery entitled for S. No. 17ii or 18ii of schedule DPM
equal to S. No. 17ii or 18ii of
365 Schedule DEP, block of plant and S. No. 1c of schedule DEP should be equal to
machinery entitled for S. No. 17iii or 18iii of schedule DPM
equal to S. No. 17iii or 18iii of
366 Schedule DEP, block of plant and S. No. 1d of schedule DEP should be equal to
machinery entitled for S. No. 17iv or 18iv of schedule DPM
equal to S. No. 17iv or 18iv of
367 Schedule DEP, block of Building S. No. 2a of schedule DEP should be equal to
entitled for depreciation @ 5% S. No. 14ii or 15ii of schedule DOA
should be equal to S. No. 14ii or
15ii of schedule DOA as
applicable
368 Schedule DEP, block of Building S. No. 2b of schedule DEP should be equal to
entitled for depreciation @ 10% S. No. 14iii or 15iii of schedule DOA
should be equal to S. No. 14iii or
15iii of schedule DOA as
applicable
369 Schedule DEP, block of Building S. No. 2c of schedule DEP should be equal to
entitled for depreciation @ 40% S. No. 14iv or 15iv of schedule DOA
should be equal to S. No. 14iv or
15iv of schedule DOA as
applicable
370 Schedule DEP block of furniture S. No. 3 of schedule DEP should be equal to
and fittings should be equal to S. S. No. 14v or 15v of schedule DOA
No. 14v or 15v of schedule DOA
as applicable
371 Schedule DEP block of intangible S. No. 4 of schedule DEP should be equal to
assets should be equal to S. No. S. No. 14vi or 15vi of schedule DOA
14vi or 15vi of schedule DOA as
applicable
372 Schedule DEP block of ships S. No. 5 of schedule DEP should be equal to
should be equal to S. No. 14vii or S. No. 14vii or 15vii of schedule DOA
15vii of schedule DOA as
applicable
Page 122 of 152

373 If S. No. 1e of Schedule DCG is If S. No. 1e is not equal to sum of 1a + 1b +

not equal to sum of 1a + 1b + 1c+ 1c+ 1d
1d
374 If S. No. 2d of schedule DCG is If S. No. 2d is not equal to sum of S. No. 2a +
not equal to sum of S. No. 2a + 2b + 2c
2b + 2c
375 Schedule DCG, total deemed If S. No. 6 is not equal to sum of S. No.
capital gains on sale of 1e+2d+3+4+5
depreciable assets should be
equal to sum of S. No.
1e+2d+3+4+5
376 S. No. 1a of schedule DCG is not S. No. 1a of schedule DCG is not equal to S.
equal to S. No. 20i of schedule No. 20i of schedule DPM
DPM
377 S. No. 1b of schedule DCG is not S. No. 1b of schedule DCG is not equal to S.
equal to S. No. 20ii of schedule No. 20ii of schedule DPM
DPM
378 S. No. 1c of schedule DCG is not S. No. 1c of schedule DCG is not equal to S.
equal to S. No. 20iii of schedule No. 20iii of schedule DPM
DPM
379 Schedule DCG plant and S. No. 1d of schedule DCG is not equal to S.
machinery block entitled for No. 20iv of schedule DPM
depreciation at 45% should be
equal to S. No. 20iv of schedule
DPM
380 Schedule DCG block of building S. No. 2a of schedule DCG is not equal to S.
entitled for depreciation at 5% No. 17ii of schedule DOA
should be equal to S. No. 17ii of
schedule DOA
381 Schedule DCG block of building S. No. 2b of schedule DCG is not equal to S.
entitled for depreciation at 10% No. 17iii of schedule DOA
should be equal to S. No. 17iii of
schedule DOA
382 Schedule DCG block of building S. No. 2c of schedule DCG is not equal to S.
entitled for depreciation at 40% No. 17iv of schedule DOA
should be equal to S. No. 17iv of
schedule DOA
383 Schedule DCG block of furniture S. No. 3 of schedule DCG is not equal to S.
and fittings should be equal to S. No. 17v of schedule DOA
No. 17v of schedule DOA
384 Schedule DCG block of intangible S. No. 4 of schedule DCG is not equal to S.
assets should be equal to S. No. No. 17vi of schedule DOA
17vi of schedule DOA
385 Schedule DCG block of ships S. No. 5 of schedule DCG is not equal to S.
should be equal to S. No. 17vii of No. 17vii of schedule DOA
schedule DOA
386 STCG on depreciable assets at The Amount claimed in A6e of Schedule CG is
Schedule CG is not equal to the NOT EQUAL TO value of pt. 6 of Sch DCG
amount at Schedule DCG
387 Part A Manufacturing Account, Total of Opening Inventory S. No. 1Aiii is not
Total of Opening Inventory S. No. equal to 1Ai+1Aii
1Aiii should be equal to 1Ai+1Aii
388 Part A Manufacturing Account, Total of Direct expenses is not eual to the total
Total of Direct expenses should of 1Di+1Dii+1Diii
be equal to the total of break-up
of direct expenses
Page 123 of 152
389 Part A Manufacturing Account, Total Factory overheads as per S. No. 1Evii is
Total Factory overheads should not equal to the total of S. No.
be equal to the sum of break-up (Ei+Eii+Eiii+Eiv+Ev+Evi)
of Factory overheads
390 Part A Manufacturing Account, Total debits to manufacturing account as per
Total debits to manufacturing S. No. 1F is not equal to S. No.
account as per S. No. 1F should 1(Aiii+B+C+D+Evii)
be equal to S. No.
1(Aiii+B+C+D+Evii)
391 In Part A Manufacturing Account, In Part A Manufacturing Account the sum of
the total of closing stock should 2i+2ii and S. No..2 are inconsistent
be equal to the sum of break-up
of closing stock
392 Part A Manufacturing Account, S. S. No. 3 Cost of Goods Produced –
No. 3 Cost of Goods Produced – transferred to Trading Account should be
transferred to Trading Account equal to 1F-2
(1F - 2) should be equal to 1F-2
393 Part A Manufacturing Account, Value at field other than S. No. 3 of
Negative signs will not be allowed Manufacturing account is negative
other than in S. No. 3-Cost of
Goods Produced – transferred to
Trading Account
394 In schedule, Part A-Trading In Part A -Trading Account-sum of S. No.
Account the breakup of other 4Aiii(a)+4Aiii(b) is not consistent with value in
operating revenue is not S. No. 4Aiii(c )
consistent with total other
operating revenue (S. No.
4.Aiiic).
395 In Part A-Trading Account, SI.No. In Part A -Trading Account- sum of SI.
4A(iv) "Total A (i + ii + iiic)" is not No.4A(i)+4A(ii)+4A(iiic) and value at S. No.
equal to sum of SI. 4A(iv) are inconsistent
No.4A(i)+4A(ii)+4A(iiic).
396 In Part A-Trading Account, SI.No. In Part A-Trading account the total of "Duties,
4A(Cix) is not equal to total of S. taxes and cess received or receivable in
No. respect of goods and services sold or
4Ci+4Cii+4Ciii+4Civ+4Cv+4Cvi+ supplied" in S. No. 4Cix is not equal to total of
4Cvii+4Cviii S. No.
4Ci+4Cii+4Ciii+4Civ+4Cv+4Cvi+4Cvii+4Cviii
397 In Part A-Trading Account, Total Total revenue from operations in S. No. 4D is
revenue from operations in S. No. not equal to (Aiv + B +Cix)
4D is not equal to (Aiv + B +Cix)
398 In Part A Trading Account, Total Direct expenses in S. No. 9 is not equal to
Direct expenses is not equal to sum of 9i+9ii+9iii
sum of carriage Inward, power
and fuel and other direct
expenses
399 In Part A Trading Account, Total Duties and taxes, paid or payable, in respect
of Duties and taxes, paid or of goods and services purchased as per S.
payable, in respect of goods and No. 10xii is not equal to sum of 10i + 10ii +
services purchased is not equal 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix
to 10i + 10ii + 10iii + 10iv + 10v + + 10x + 10xi
10vi + 10vii + 10viii + 10ix + 10x
+ 10xi
Page 124 of 152

400 Part A Trading Account, Gross Gross Profit from Business/Profession -

Profit from Business/Profession - transferred to Profit and Loss account as per
transferred to Profit and Loss S. No. 12 is not equal to S. No. (6-7-8-9-10xii-
account as per S. No. 12 should 11)
be equal to S. No. sum of S. No.
(6-7-8-9-10xii-11)
401 Part A Trading Account, Negative Value at field other than S. No. 11 and/or 12 of
signs should not be allowed other Trading account is negative
than in S. No. 11 and/or 12
402 Value mentioned in S. No. 11 S. No. 11 of Part A trading Account Cost of
Cost of Goods Produced – goods produced – Transferred from
transferred from Manufacturing Manufacturing Account is not equal to S. No..
Account is not equal to value 3 of Part A Manufacturing Account- Cost of
mentioned in S. No. 3 of Part A Goods Produced – transferred to Trading
Manufacturing Account Cost of Account.
goods produced – Transferred to
trading Account
403 Amount mentioned at S. No. 13 S. No. 13 Gross profit transferred from Trading
Gross profit transferred from Account od Part A P&L should be equal to S.
Trading Account is different from No. 12 (Gross Profit from Business/Profession
S. No. 12 (Gross Profit from - transferred to Profit and Loss account ) of
Business/Profession - transferred Part A trading account
to Profit and Loss account ) of
Part A trading account
404 In schedule Part A-P & L, the In schedule Part A-P & L, the break up of Any
break up of Any Other Income Other Income (Specify Nature and Amount) at
(Specify Nature and Amount) at S. No. 14.xic shall be equal to sum of S. No.
S. No. 14.xic is not consistent 14.x.(ia + ib)
with total of in S. No. 14.x.(ia +
ib)
405 In schedule Part A-P & L, total of Sum of other income S. No. 14 (i + ii + iii + iv
other income is not equal to the + v + vi + vii + viii + ix + x+xic) is not equal to
sum of break up of other income. total of other income in Schedule Part A- P&L
406 Part A P&L, S. No. 15 Total of In part A P& L S. No.. 15 should be equal to
credits to profit and loss account sum of 13+14xii
(13+14xii) is not equal to the sum
of S. No. 13+14xii
407 Part A P&L, If Si no 22xiia is yes If Si no 22xiia is yes then S. No. 22xiib cannot
then S. No. 22xiib cannot be Zero be Zero or null or blank
or null or blank
408 In Part A P&L, S. No. 22xi S. No. 22xi Compensation to employees
Compensation to employees is should be equal to sum of 22i to 22x
not equal to sum of 22i to 22x
409 In Part A P&L, S. No. 23v Total S. No. 23v Total expenditure on insurance
expenditure on insurance is not (23i + 23ii + 23iii + 23iv) should be equal to
equal to the sum of Medical sum of S. No. 23i + 23ii + 23iii + 23iv)
Insurance, Life Insurance,
Keyman’s Insurance and Other
Insurance including factory,
office, car, goods, etc.
410 In Part A P&L, Total Commission S. No. 30iii commission should be equal to S.
is not equal to the sum of No. 30i+30ii
commission Paid outside India,
or paid in India to a non-resident
other than a company or a
foreign company and To others
Page 125 of 152
411 Part A P&L,Total Royalty is not S. No. 31iii Royalty should be equal to S. No.
equal to the sum of Royalty Paid 31i+31ii
outside India, or paid in India to a
non-resident other than a
company or a foreign company
and To others
412 In Part A P&L, S. No. 32iii S. No. 32iii Professional / Consultancy fees /
Professional / Consultancy fees / Fee for technical services should be equal to
Fee for technical services is not S. No. 32i+32ii
equal to the sum of fees Paid
and To others
413 In Sch P&L , breakup of Rates S. No. 44xTotal rates and taxes paid or
and taxes paid or payable to govt payable (44i + 44ii +44iii +44iv + 44v + 44vi +
or any local body shall be 44vii + 44viii +44ix) should be equal to sum of
consistent with total S. No. 44i + 44ii +44iii +44iv + 44v + 44vi +
44vii + 44viii +44ix
414 In Part A P&L, S. No. 46 Other S. No. 46 Other expenses should be equal to
expenses is not equal to the sum sum of 46i+46ii
of individual fields
415 Part A P&L, S. No. 47 total Bad In schedule Part A-P & L, the sum of Bad
Debt is not equal to the sum of Debts, amount entered in S. No. 47i + 47ii +
Individual fields 47iii shall be consistent with total of S. No.
47.iv. Total Bad Debt (47i (All PAN) + 47ii +
47iii )
416 In Part A P&L, S. No. 50 Profit S. No. 50 Profit before interest, depreciation
before interest, depreciation and and taxes should be equal to sum of S. No. 15
taxes is not equal to the sum of – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
(15 – (16 to 21 + 22xi + 23v + 24 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv
to 29 + 30iii + 31iii + 32iii + 33 to + 48 + 49
43 + 44x + 45 + 46iii + 47iv + 48
+ 49))
417 In Part A P&L, S. No. 51iii is not S. No. 51iii interest should be equal to S. No.
equal to sum of Interest Paid 51i+51ii
and To others
418 In Part A P&L, S. No. 53 Net S. No. 53 Net profit before taxes should be
profit before taxes is not equal to equal to S. No. 50 – 51iii – 52
the sum of (Profit before Interest,
depreciation and taxes-Total
Interest-Depreciation and
amortization)
419 In Part A P&L, S. No. 56 Profit S. No. 56 Profit after tax should be equal to 53
after tax is not equal to the sum - 54 - 55
of (Net Profit before Taxes-
provision for current tax-provision
for deferred tax)
420 In Part A P&L, S. No. 58 is not S. No. 58 Amount available for appropriation,
equal to sum of sr. no. 56 +sr. no. should be equal to 56+57
57
Page 126 of 152

421 Part A P&L, S. No. 60 Balance S. No. 60 Balance carried to balance sheet in
carried to balance sheet in proprietor’s account should be equal to S. No.
proprietor’s account is not equal 58 –59
to with difference between
Amount available for
appropriation and Transferred to
Reserve and Surplus
422 In Part A P&L, S. No. 61(i)Gross S. No. 61(i) Gross Turnover or Gross Receipts
Turnover or Gross Receipts is not should be equal to sum of S. No. 61ia + 61ib
equal to the sum of Individual
fields
423 In Part A P&L, S. No. S. No. 61(ii) Presumptive Income under
61(ii)Presumptive Income under section 44AD should be equal to sum of S.
section 44AD is not equal to the No. 61iia + 61iib
sum of Individual fields
424 In Profit & Loss A/c field 61(ii)(a) S. No. 61iia cannot be less than 6% of the
cannot be less than 6% of field amount in S. No. 61ia
61(i)(a).
425 In Profit & Loss A/c field 61(ii)(b) S. No. 61iib cannot be less than 8% of the
cannot be less than 8% of field amount in S. No. 61ib
61(i)(b).
426 Income claimed u/s 44AD can not Part A P&L - S. No. 61ib is Less than 61iib
be more than gross receipts
427 Income claimed u/s 44AD can not Part A P&L - S. No. 61ia is Less than 61iia
be more than gross Turnover
428 In Profit & Loss A/c., S. No. 62ii if S. No. 62ii is less than 50%of 62i
cannot be less than 50% of the
amount in S. No. 62i
429 In schedule BP if "business code" If In Part A P&L "business code" u/s 44AD is
u/s 44AD is selected then it is selected and income in field 61(i) and/or 61(ii)
mandatory to declare income u/s is zero or null
44AD.
430 Nature of business must be filled If S. No. 61 nature of business is blank and S.
by the assessee if 61(i) and /or No. 61 (i) and/or 61(ii) is greater than zero
(ii) is greater than zero
431 If "business code" u/s 44ADA is If In Part A P&L "business code" u/s 44ADA is
selected then it is mandatory to selected and income in field 62(i) and/or 62(ii)
declare income u/s 44ADA. is zero or null
432 Nature of profession must be If S. No. 62 nature of Profession is blank and
filled by the assessee if 62(i) and S. No. 62 (i) and/or 62(ii) is greater than zero
/or (ii) is greater than zero
433 If "business code" u/s 44AE is If In Part A P&L "business code" u/s 44AE is
selected then it is mandatory to selected and income in field 63(i) and/or 63(iii)
declare income u/s 44AE. is zero or null
434 Nature of business must be filled If S. No. 63 nature of business is blank and S.
by the assessee if 63(ii) in P&L is No. 63(ii) is greater than zero
greater than zero
435 Part A P&L - S. No. 62ii is more than 62i
436 In schedule BP value mentioned If S. No. 36(i) is not equal to 61(ii) of schedule
in the field "Section 44AD" is not P&L
equal to the amount mentioned at
the field" Presumptive income
under section 44AD" of Schedule
P&L.
Page 127 of 152
437 In schedule BP field 36(ii) If S. No. 36(ii) is not equal to 62(ii) of schedule
"Section 44ADA (62(ii) of P&L
schedule P&L)" should match
with field 62(ii) "Presumptive
Income under section 44ADA " of
Schedule Profit & Loss A/c.
438 In schedule BP field 36(iii) If S. No. 36(iii) is not equal to 63(ii) of
"Section 44AE (63(ii) of schedule schedule P&L
P&L)" should match with field
63(ii) "Total presumptive income
from goods carriage u/s 44AE" of
Schedule Profit & Loss A/c.
439 The value at filed "63(ii) Total In schedule P&L, in schedule 44AE, under
presumptive income from goods goods carriage schedule, the value at field
carriage u/s 44AE" is greater 63(ii) (Presumptive Income) is MORE THAN
than zero than table 63(i) of 44AE ZERO but details in table from "registration no.
in schedule Profit & Loss A/c of vehicle" to "Presumptive income" were not
should be filed. filled
440 Total presumptive income from Part A P&L - S. No.. 63(ii) is not equal to
goods carriage u/s. 44AE in field column 5 "Presumptive income u/s 44AE "
63(ii) is not equal to the breakup
of presumptive income u/s. 44AE
in column 5
441 In "Schedule Profit & Loss A/c" in In schedule 44AE, total of all such individual
table 63(i) of 44AE, total of rows is MORE THAN 120.
column 4 "Number of months for
which goods carriage was owned
/ leased / hired by assessee"
shall not exceed 120.
442 In "Schedule Profit & Loss A/c" in In S. No. 63 column 5 is less than :
table 63(i) of 44AE, if the 1.- for Tonnage<=12MT-Rs. 7500 *no. of
Tonnage capacity at column 3 months
"Tonnage Capacity of goods 2.-for Tonnage >12MT-Tonnage *1000*no. of
carriage(in MT)" is less than or months
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.
443 Presumptive Business Income status in Part A - General is selected as non
Under Section 44AD cannot be resident and value at field 44AD & 44ADA is
claimed by Non-Resident. greater than Zero
Page 128 of 152

444 Income under business and 44AB Flag = No in Audit information schedule
profession is claimed but gross AND
receipts are not mentioned in In Part B – TI, Total Income > 2,50,000/-
profit and loss account AND
OR Presumptive income u/s 44ADA field in
Profit shown is less than 50% of Schedule BP > Zero
gross receipts but details of AND
maintenance of the books of All other fields in Schedule BP = Zero or Null
accounts and audit report u/s AND
44AB in Part A-General are not 44ADA income in Schedule BP < 50% of (sum
filled up of item 4B (Gross Receipts from profession) of
Trading account, 62(i) of P&L and 64(ii)(a)
(Gross receipts from profession in no accounts
case)
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 < S. No.. 1 of
Schedule BP
And
44ADA in Schedule BP< 50% of S. 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
S. No. 64(ii)(a) (Gross Receipts from
profession in case of No accounts case) of
P&L = Zero/Null
and
S. 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
445 In schedule P&L Net profit is not In Schedule P&L, S. No 64(i)(b)- Sr.no 64(i)(c)
equal to difference between NOT equal to S. No 64(i)(d)
Gross profit and Expenses in
point 64(i)(d)
Page 129 of 152

446 In schedule P&L Net profit is not In Schedule P&L, Sr.no 64(ii)(b)- Sr.no
equal to difference between 64(ii)(c) should be equal to Sr.no 64(ii)(d)
Gross profit and Expenses in
point 64(ii)(d)
447 In Schedule P&L, Gross profit In Schedule P&L, Si.no 64(i)(b) is more than
can not be more than Gross Si.no64(i)(a)
Turnover/Receipts for assessee
carrying on the business where
books of accounts are not
maintained
448 In Schedule P&L, Gross profit In Schedule P&L, Si.no 64(ii)(b) is more than
can not be more than Gross Si.no 64(ii)(a)
Receipts for assessee carrying
on profession where books of
accounts are not maintained
449 In Schedule P&L, Gross turnover S. No. 64ia should be equal to sum of S. No.
is not equal to sum of turnover 64ia1+64ia2
received Through a/c payee
cheque or a/c payee bank draft or
bank electronic clearing system
received before specified date
and Any other mode in Schedule
Profit and Loss pt(64ia)
450 In Schedule P&L, Gross Receipts S. No. 64iia should be equal to sum of S. No.
does not tally with sum of 64iia1+64iia2
receipts received Through a/c
payee cheque or a/c payee bank
draft or bank electronic clearing
system received before specified
date and Any other mode in
Schedule Profit and Loss
pt(64iia)
451 Part A P&L, Total profit as per Total profit as per 64iii should be equal to sum
64iii is not equal to sum of net of 64i+64ii
profit from Business and Net
profit from Profession
452 Part A P&L, S. No. 65iv Net S. No. 65iv Net income from speculative
income from speculative activity activity should be equal to Gross profit (65ii)-
is not equal with the difference Expenses 65(iii)
between Gross profit (65ii) and
Expenses 65(iii)
453 Assessee should enter valid If Assessee selects country code as "+91 -
Mobile Number India" at the field provided "Country" in
schedule "Part A General" and gives mobile
no 1 or 2 as less than or more than 10 digits.
Please note that mobile no starting with zero is

not valid.
454 As per the provisions of Indian If PAN in personal info and verification PAN is
Contract Act, 1872 read with same AND date of birth of the assessee is
Income Tax Act ,1961 , a minor less than 18 years.
cannot perform the functions in
an individual capacity
.Accordingly a return upload by
minor is not allowed. Only legal
Page 130 of 152

guardian can perform the

required functions.
455 Taxpayer is an HUF and claiming In Filing status assessee is HUF, S. No. 6a
relief u/s 89 (Relief u/s 89) in Part B-TTI cannot be claimed
456 The name as entered by you in The name as entered by you in the return
the return does not match with does not match with the name as per the PAN
the name as per the PAN date date base.
base
457 Tax payer claiming benefit of The Date of Birth mentioned in Part A General
senior citizen & super senior Information of Schedule Income Details does
citizen but date of birth is not not match with the Date of Birth as per the
matching with PAN database/ PAN data base/ Aadhaar Database
Aadhaar database Note: This rule is applicable only if staus of
assesse is individual
458 If the original return is filed under If return is being filed u/s 139(5) and if entry is
section 142(1) then tax payer available in e-filing table for original return
cannot file revised return which is filed u/s 142(1)
459 In Part A General, "Whether you In Part-A general if Yes is selected in
have held unlisted equity shares "Whether you have held unlisted equity shares
at any time during the previous at any time during the previous year?"
year?" Flag is selected as "Yes" AND
but the details are not filled at least one row is not filled
460 In Part A General information In In Part-A general S. No. F "status 5A" is
Filing status 5A Flag is Y but Yes -and None of the columns in Schedule
schedule 5A is not filled 5A are filled
461 Return is being filed by Details regarding "Name of the representative,
Representative Assessee but the Capacity of the representative, Address of the
PAN quoted in return is not same representative and Permanent Account
as the PAN who is trying to Number (PAN)" is not filled.
upload the return.
462 If in verification part
representative is selected from If in Part- Verification capacity is selected as
dropdown of capacity then Yes "Representative" from drop down & Details
should be selected in "Whether regarding "Name of the representative,
this return is being filed by a Capacity of the representative, Address of the
representative assessee" & representative and Permanent Account
details of representative Number (PAN)" is not filled.
assessee in part -A general must
be filled
463 In Part A General, Are you filing In Part-A general if Yes is selected in "Are you
return of income under Seventh filing return of income under Seventh proviso
proviso to Section 139(1) Flag is to Section 139(1) "
Y but details are not provided AND
Details are not filled
Note: This rule is applicable only if status of

assessee is individual
464 In Part A General, Whether you In Part-A general if Yes is selected in "were
were Director in a company at Director in a company at any time during the
any time during the previous previous year?"
year? Flag is Y than the details AND
should be filled at least one row is not filled
Page 131 of 152

465 Donee PAN mentioned in If "PAN of the donee" in Sch 80G ( if filled ) is
Schedule 80G cannot be the equal to Assessee PAN mentioned in Part A
same as the assessee PAN or General Information of Schedule Income
the verification PAN! Details or PAN as entered in verification part .
466 In Part A General information, if Audit information, S. No. b and c are selected
Assessee is liable for audit u/s as 'Yes' and S. No. C(1), C(2), C(3) , C(6),
44AB and the flag is Y for C(7) are blank
accounts have been audited by
an accountant, information
relating to auditor and audit
report should be furnished
467 In Part A General information, Audit Information, S. No. a2 cannot be blank
Field Whether assessee is
declaring income only under
section
44AE/44B/44BB/44AD/44ADA/44
BBA/44BBB can not be blank
468 In Part A General information, If Audit Information, S. No. a2i cannot be blank,
Assessee selects field Whether if a2 is selected as no
assessee is declaring income
only under section
44AE/44B/44BB/44AD/44ADA/44
BBA/44BBB as no, a2i cannot be
left blank
469 In Part A General information, If Audit Information, S. No. a2ii cannot be blank,
Assessee selects field Whether if a2 (i) is selected as Yes
only under section
44AE/44B/44BB/44AD/44ADA/44
BBA/44BBB as Yes, a2ii cannot
be left blank
470 In Part A General information, If Audit Information, S. No. a2iii cannot be
Assessee selects field Whether blank, if a2 (i) is selected as Yes
only under section
44AE/44B/44BB/44AD/44ADA/44
BBA/44BBB as no, a2iii cannot
be left blank
471 In Part A General information, If "Date of Audit report" in Part A General : Audit
assessee enters date in Date of Information at C-7 , D(i), D (ii), e(iv) cannot be
audit report as greater than greater than system date
system date
472 Income from Patent u/s 115BBF In Filing status Residential Status is "Non
is claimed by Non resident. Resident" and S. No. 2dxvi (115BBF) of
Schedule OS or 4a 3e (115BBF) in Schedule
BP is greater than Zero
473 In Schedule VIAA- Deduction u/s In Part C- Deductions and Taxable total
80C to 80GGC is claimed then Income, user value in any field from 80C to
drop down for "Whether, you 80GGC is greater than zero and drop down for
have made any investment/ "Whether, you have made any investment/
deposit/ payments between deposit/ payments between 01.04.2020 to
01.04.2020 to 30.06.2020 for the 31.07.2020 for the purpose of claiming any
purpose of claiming any deduction under Part B of Chapter VIA?" is not
deduction under Part B of selected
Chapter VIA?" must be selected
Page 132 of 152

474 In Schedule VI A , Whether, you In Part B- Deductions and Taxable total

have made any investment/ Income, answer to "Whether, you have made
deposit/ payments between any investment/ deposit/ payments between
01.04.2020 to 30.06.2020 for the 01.04.2020 to 30.06.2020 for the purpose of
purpose of claiming any claiming any deduction under Part B of
deduction under Part B of Chapter VIA?" is selected as "Yes" but
Chapter VIA? Is yes but schedule schedule DI is blank/ null
DI is not filled
475 Eligible amount of deduction Section & Eligible amount of deduction during
during FY 2019-20 mentioned in FY 2019-20 mentioned in schedule DI column
schedule DI should match with no 2 is not matching with system computed
system computed amount of amount of deduction u/s 80C to 80GGC as
deduction u/s 80C to 80GGC as per Part B- Deductions and Taxable total
per Part B- Deductions and Income for the respective section mentioned
Taxable total Income for the by taxpayer
respective section
476 In Schedule VI A "Whether, you If answer to "Whether, you have made any
have made any investment/ investment/ deposit/ payments between
deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of
01.04.2020 to 30.06.2020 for the claiming any deduction under Part B of
purpose of claiming any Chapter VIA?" is selected as "Yes" and
deduction under Part B of column no 2 of schedule DI is greater than
Chapter VIA?" is selected as zero then column no 3 cannot be blank/ null
"Yes" and column no 2 of
schedule DI is greater than zero
then column no 3 cannot be
blank/ null
477 Deduction attributable to Amount in column no 3 is more than column
investment/expenditure made no 2
30.06.2020 cannot exceed
column no 2 of schedule DI
478 In Schedule 112A, Col. 6 Total In Schedule 112A, Col. 6 Total Sale Value
Sale Value should be equal to should be equal to Col. 4*Col. 5
Col. 4*Col. 5
Note : round of each field total for +2 or -2.

479 In Schedule 112A, Col. 7 Cost of In Schedule 112A, Col. 7 Cost of acquisition
acquisition without indexation without indexation should be higher of Col. 8
should be higher of Col. 8 and and Col. 9
Col. 9
480 In Schedule 112A, Col. 9 If the In Schedule 112A, Col. 9 If the long term
long term capital asset was capital asset was acquired before 01.02.2018
acquired before 01.02.2018 should be lower of Col. 6 and Col. 11
should be lower of Col. 6 and
Col. 11
481 In Schedule 112A, Col. 11 Total In Schedule 112A, Col. 11 Total Fair Market
Fair Market Value of capital asset Value of capital asset as per section 55(2)(ac)
as per section 55(2)(ac) should should be equal to Col. 4*Col. 10
be equal to Col. 4*Col. 10
Note : round of each field for +2 or -2.

482 In Schedule 112A, Col. 13 Total In Schedule 112A, Col. 13 Total deductions
deductions should be equal to should be equal to sum of Col. (7+12)
sum of Col. (7+12)
Page 133 of 152
483 In Schedule 112A, Col. 14 In Schedule 112A, Col. 14 Balance should be

Balance should be equal to the equal to the output of Col. 6-Col. 13
output of Col. 6-Col. 13
484 In Schedule 112A, Total of Col 6, In Schedule 112A, Total should be equal to
7, 8, 9, 11, 12, 13 and 14 should the sum of S. No. (1+2+3+4+…..)
be equal to the sum of S. No.
(1+2+3+4+…..) Note : round of each field total for +2 or -2.
485 In Schedule 115AD(1)(iii) proviso, In Schedule 115AD(1)(iii) proviso, Col. 6 Total
Col. 6 Total Sale Value should be Sale Value should be equal to Col. 4*Col. 5
equal to Col. 4*Col. 5

486 In Schedule 115AD(1)(iii) proviso, In Schedule 115AD(1)(iii) proviso, Col. 7 Cost
Col. 7 Cost of acquisition without of acquisition without indexation should be
indexation should be higher of higher of Col. 8 and Col. 9
Col. 8 and Col. 9
487 In Schedule 115AD(1)(iii) proviso, In Schedule 115AD(1)(iii) proviso, Col. 9 If the
Col. 9 If the long term capital long term capital asset was acquired before
asset was acquired before 01.02.2018 should be lower of Col. 6 and Col.
01.02.2018 should be lower of 11
Col. 6 and Col. 11
488 In Schedule 115AD(1)(iii) proviso, In Schedule 115AD(1)(iii) proviso, Col. 11
Col. 11 Total Fair Market Value of Total Fair Market Value of capital asset as per
capital asset as per section section 55(2)(ac) should be equal to Col.
55(2)(ac) should be equal to Col. 4*Col. 10
4*Col. 10
Note : round of for +2 or -2.

Col. 13 Total deductions should Total deductions should be equal to sum of
be equal to sum of Col. (7+12) Col. (7+12)

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

491 In Schedule 115AD(1)(iii) proviso, In Schedule 115AD(1)(iii) proviso, Total should
Total of Col 6, 7, 8, 9, 11, 12, 13 be equal to the sum of S. No. (1+2+3+4+…..)
and 14 should be equal to the
sum of S. No. (1+2+3+4+…..) Note : round of each field total for +2 or -2.
492 In Schedule 80G, amount of In Schedule 80G if value at field Total field of
deduction computed should not "Eligible amount of Donations" (E in Schedule
be more than the eligible amount 80G) is more than value at field "Total
Donations"(E in Schedule 80G)
493 In "Schedule 80G" S. No. in Schedule 80G S. No. A / B/ C/D donation in
494 A/B/C/D if donation in cash is cash is more than Rs. 2000 in each field If
entered more than Rs 2,000/- donation in cash > Rs.2000, then eligible
495
then amount entered in donation amount of donation cannot exceed donation in
496 in cash will not be considered for other mode
calculation of Eligible amount of
donation.
Page 134 of 152
497 in Schedule 80G, Total Donation in Schedule 80G, Total Donation at point A
at point A is not equal to the sum should be equal to the sum of Donation in
of Donation in Cash and Cash and Donation in other mode
498 in Schedule 80G, Total Donation in Schedule 80G, Total Donation point B
at point B is not equal to the sum should be equal to the sum of Donation in
499 in Schedule 80G, Total Donation in Schedule 80G, Total Donation point C
at point C is not equal to the sum should be equal to the sum of Donation in
500 in Schedule 80G, Total Donation in Schedule 80G, Total Donation point D
at point D is not equal to the sum should be equal to the sum of Donation in
501 In Sch 80G, Total Donation at In Sch 80G, Total Donation at point E should
point E is not equal to the sum of be equal to the sum of (Aiii+Biii+Ciii+Diii)
(Aiii+Biii+Ciii+Diii)
502 In Schedule HP Standard Schedule HP - Value at field "1g" is not equals
deduction allowed on House to 30% of Annual value at "1f " in schedule
property should be equal to 30% HP.
of Annual value. This rule shall be implemented for all
properties in HP & value at field "1g" is greater
than zero
503 Ownership of house is selected In schedule HP, the answer to the question "
as co-owned house property but Is the property co-owned" is "YES" and sum of
assessee's share and co- assessee's share in the property plus share
owner(s) share is not equal to of co-owner is less than 100%.
100 %.
504 In case property is co-owned, If "Type of HP" is Let out/ Deemed let out,
annual value of the property Schedule HP - If the answer to the question "Is
owned should be equal to own the property co-owned?" is "yes" then value at
percentage share *annual value. field 1(f) should be equal to Assessee's
percentage of share in the property *value at
field 1e (applicable for all properties ).
505 In Schedule HP, Assessee If in "Schedule HP", Co-owned Flag is Y and
cannot claim interest on Assessee's share of percentage in property is
borrowed capital if assessee's ZERO and S. No. "1h" is greater than ZERO.
share of co-owned property is
zero
506 In Schedule HP, Gross rent Value at field "1c" in "Schedule HP" is more
received/ receivable/ lettable than zero
value is zero or null and AND
assessee is claiming municipal Value at field "1a" in "Schedule HP" is zero or
tax null
507 In Schedule HP, Type of "House If type of House property is selected as "SOP",
Property" is selected as "Self- and value at field 1h, 2h….n….. of Schedule
occupied" but Interest on HP is greater than 2 lakh.
borrowed capital from HP is more
than 2,00,000
508 In Schedule HP, S. No. 4 should If the value at field 4 is NOT Equal to Sum of
be equal to sum of Sr.no SI no. 1k+2K+...+3
1k+2K+3
Page 135 of 152

509 In case of type of property is let In "Schedule HP" If "Type of House Property"
out or deemed let out than Gross is "Deemed Let out" or "Let Out"
rent received/ receivable/ lettable and
value should be more than zero Value at field "1a of all the properties" is null or
Zero.
510 In Schedule HP, S. No. 1e - In "Schedule HP" if the value at field 1e is
Annual Value should be output of NOT Equal to Sum of SI no. (1a-1d)
S. No. (1a- 1d)
511 In Schedule HP, S. No. 1d -Total In "Schedule HP" if the value at field 1d is
should be output of S. No. NOT Equal to Sum of SI no. (1b+1c)
(1b+1c)
512 In Schedule HP, S. No. 1i -Total In "Schedule HP" if the value at field 1i is NOT
should be output of S. No. Equal to Sum of SI no. (1g+1h)
(1g+1h)
513 In Schedule HP - S. No. 1k In "Schedule HP" if the value at field 1k is
Income from House Property (1f NOT Equal to Sum of SI no. (1f-1i+1j)
– 1i + 1j) should be equal to sum
of 1f – 1i + 1j
514 In Schedule HP, S. No. 3 Pass Schedule HP S. No. 3 is not equal to the sum
through income is not equal to of net income col. 9 of S. No. (i) of Sch PTI
the amount of net income/ loss of against all the Names of business trust /
HP mentioned in Schedule PTI investment fund
515 In Schedule HP, more than two In Schedule HP, more than two house is
house is claimed to be self claimed to be self occupied
occupied / annual letable value
for the properties is zero or null or
for more than two house and
interest on borrowed capital has annual letable value for the properties is zero
been claimed as deduction for or null for more than two house and interest
more than two self occupied on borrowed capital has been claimed as
property deduction for more than two self occupied
property
516 In Schedule 80D, Deduction at S. In Schedule 80D, Deduction at S. No. 1a
No. 1a is not equal to sum of S. should be equal to sum of S. No. (i+ii)
No. (i+ii)
Note: This validation to be checked if value at

S. No. (i+ii) is less than 25000
517 Deduction of Preventive Health In Schedule 80D, value of all the fields 1(a)(ii),
Check up under section 80D for 1(b)(ii), 2(a)(ii), 2(b)(ii) combined together is
Self and Family and/or Parents greater than 5000
cannot be greater than 5000
518 In Schedule 80D, Deduction at S. In Schedule 80D, Deduction at S. No. 1b
No. 1b is not equal to sum of S. should be equal to sum of S. No. (i+ii+iii)
No. (i+ii+iii)
S. No. 2b (i+ii+iii) is less than 50000
519 In Schedule 80D, Deduction at S. In Schedule 80D, Deduction at S. No. 2a
No. 2a is not equal to sum of S. should be equal to sum of S. No. (i+ii)
No. (i+ii)
S. No. (i+ii) 2a is less than 25000
Page 136 of 152

520 In Schedule 80D, Deduction at S. In Schedule 80D, Deduction at S. No. 2b

No. 2b is not equal to sum of S. should be equal to sum of S. No. (i+ii+iii)
No. (i+ii+iii)
S. No. 2b (i+ii+iii) is less than 50000
521 In Schedule 80D, Eligible amount In Schedule 80D, Eligible amount of deduction
of deduction at S. No. 3 is not at S. No. 3 should be equal to sum of S. No.
equal to sum of S. No. (1a+1b+2a+2b) subject to GTI
(1a+1b+2a+2b)
Note: This validation to be checked if value of
S. No. (1a+1b+2a+2b) at S. No. 3 is less
than 100000
522 80G claimed in Sch VI A but In schedule VI A , value in field 80G (Pt. m)
details not provided in Schedule System calculated value is greater than zero
80G AND
In "80G schedule", the field "Total Eligible
Amount of Donation" field is "Zero" or "NULL".
523 80D claimed in Sch VI A but In Schedule VI A , value in field 80D (Pt. f)
details not provided in Schedule System calculated value is greater than zero
80D AND
In "80D schedule", the field S. No. 3 "Eligible
Amount of Deduction" field is "Zero" or
"NULL".
524 80D claimed in Income Details In schedule Income Details, in S. No. B5(f)
Deduction under Chapter VIA value in field 80D is not equal to the field S.
should be equal to Eligible No. 3 "Eligible Amount of Deduction" of
amount of deduction of Schedule Schedule 80D subject to GTI
80D subject to GTI
525 In Schedule S, S. No. 1 Gross In "Schedule S" if value at S. No. 1 is not
Salary (1a + 1b + 1c) should be equal to sum of S. No. 1a+1b+1c
equal to the sum of S. No.
1a+1b+1c Note : This check also needs to be done when
there are multiple employment details
526 In Schedule S, S. No. 2 Total In "Schedule S", S. No. 2 Total Gross Salary
Gross Salary (from all employers) should be sum of S. No. 1 +…. Of all
should be sum of S. No. 1 +…. employers.
527 In Schedule S, S. No. 3 In Schedule S, S. No. 3 Allowances to the
Allowances to the extent exempt extent exempt u/s 10 should be sum of all the
u/s 10 is not equal to the sum of dropdowns
all the dropdowns
528 In Schedule S , S. No. 4 Net In "Schedule S", if value at S. No. 4 is not
Salary should be output of S. No. equal to difference of S. No. 2-3
2-3 Note: This rule will be applicable if 2 is greater
than 3
If 2 < 3, then 4 should be "Zero"
529 In Schedule S, S. No. 5 In "Schedule S" If value at S. No. 5 is not
Deductions u/s 16 (5a+5b+5c) equal to sum of S. No. 5a+5b+5c
should be sum of 5a+5b+5c
530 In Schedule S, S. No. 6 Income In "Schedule S" If value at 6 is not equal to
chargeable under Salaries should difference of 4-5
be output of S. No. 4-5 Note: This rule will be applicable if 4 is greater
than 5
Page 137 of 152

531 Exemption u/s 10(10) for gratuity

shall not exceed income offered Deduction under Sch S in 3 "Exemption u/s
under the head salary under sub 10(10) for gratuity "is more than Sch S in (1a)
head gratuity receipt and cannot "Gratuity" OR
exceed Rs20 lakhs Deduction under Sch S -3 "Exemption u/s
10(10) for gratuity" is more than Rs. 20 Lakhs.
532 Exempt Allowance Sec 10(13A)- If in Schedule S in Field 3 dropdown value of
Allowance to meet expenditure "Sec 10(13A)-Allowance to meet expenditure
incurred on house rent cannot be incurred on house rent " is more than [(50% of
more than minimum of : dropdown value of " Basic Salary and
a) 50% of Basic + DA as per drop Dearness Allowance) or House Rent
downs of Salary as per section Allowance " in the S. No. 1a of all employers
17(1) or of Sch S ] whichever is lower
b) HRA as per drop down of
salary as per section 17(1)
533 In Schedule Salary, Total of In Schedule S, in Field 3, "Total value of
exempt allowances excluding allowances to the extent exempt u/s 10"
HRA shall not exceed total of excluding HRA u/s 10(13A) shall not exceed
gross salary as reduced by HRA "Total of Gross Salary at S. No. 2 as reduced
by House Rent Allowance (of all the
employers)
534 In Schedule Salary, Sum of Drop If 1a of Schedule S is not equal to sum of drop
downs in S. No. 1a should be down of 1a
equal to S. No.. 1a
535 In Schedule Salary, Sum of Drop if 1b of Schedule S is not equal to sum of drop
downs in S. No. 1b of Should be down of 1b
equal to S. No.. 1b
536 In Schedule Salary, Sum of Drop If 1c of Schedule S is not equal to sum of drop
downs in S. No. 1c of should be down of 1c
equal to S. No.. 1c
537 Entertainment allowance 16(ii) If Nature of Employer" is other than Central or
will not be allowed for employees State government or PSU and Value in field
other than Central and State 5b is more than "Zero"
government and PSU (If none of Note: This rule shall be applicable only when
the employer is Central or State none of the employer is Central or State
Government or PSU) Government or PSU .
538 For Central and State Govt and If Nature of Employer" is Central or State
PSU employees the government or PSU and Value in field 5b is
Entertainment allowance u/s more than 5000 or 1/5th of Basic Salary at 1a
16(ii) will be allowed to the extent
of Rs 5000 or 1/5th of Basic
salary whichever is lower
539 Professional tax u/s 16(iii) will not In Sch Salary, If all Nature of Employer" is
be allowed for Pensioners "pensioners" and Value in field 5c is more than
"Zero"
Note : this rule will be applicable only if "nature
of employment" is selected as "pensioner" in
all blocks
540 Sec 10(10) - Entry in Sch S - 1a- Entry in Sch S - 1a- S. No. 13 shall not be
S. No. 13 shall not be allowed allowed against more than one Employer.
against more than one Employer.
541 Sec 10(10A) - Entry in Sch S - Entry in Sch S - 1a- S. No. 12 shall not be
1a- S. No. 12 shall not be allowed against more than one Employer.
allowed against more than one
Employer.
Page 138 of 152

542 Schedule salary standard Schedule S S. No. 5a should not exceed

deduction u/s 16 should not 50,000 or net salary as per S. No. 4 whichever
exceed Rs 50,000 or salary is less
whichever is less
543 In Schedule OS - Sum of 1a+1b+1c+1d+1e is
not equal to S. No. 1
544 In Schedule OS, S. No. 3c In Schedule OS - Sum of 3a(i)+3a(ii)+3b is not
Deduction u/s 57 is not equal to equal to 3c)
the sum of S. No. 3a(i)+3a(ii)+3b
545 In Schedule OS, S. No. 1c In Schedule OS - 1c is equal to zero or null
Rental income from machinery, and S. No. 3b is greater than zero
plants, building, etc., Gross is
equal to zero or null than S. No.
3b Depreciation should not be
greater than zero
546 In Schedule OS, S. No. 7 In Schedule OS - Sum of S. No. 2+6(enter 0 if
Income from other sources (other negative) is not equal to S. No. 7
than from owning race horses) is
not equal to sum of S. No. 2+6
547 In Schedule OS, S. No. 8e In Schedule OS - Sum of 8a-8b+8c+8d is not
Balance is not equal to sum of S. equal to S. No. 8e
No. 8a-8b+8c+8d
548 In Schedule OS, S. No. 9 In Schedule OS - Sum of 7 + 8e( take 8e is
Income under the head" Income zero if negative) is not equal to S. No. 9
from Other Sources" should be Note: This rule will be applicable only if 8e is
equal to sum of S. No. (7 +8e) zero or more than zero
549 In Schedule OS, S. No. 2e Pass In "Schedule OS" if 2e is not equal to sum of
through income in the nature of all the drop downs
income from other sources
chargeable at special rates
should be equal to sum of all the
drop downs
550 In Schedule OS, S. No. 1d value at S. No. 1d is not equal to sum of S.
Income of the nature referred to No. 1di+1dii+1diii+1div+1dv
in section 56(2)(x) which is
chargeable to tax should be
equal to sum of S. No.
1di+1dii+1diii+1div+1dv
551 In Schedule OS - column 3 of In schedule OS, at column "Item No.1 and 2 in
table 2f, the sum of all the which included", sum of "Amount" for
dropdown value of Col 2 Amount dropdown "1a" should not be more than sum
of income of 1a should not of amounts of all dropdowns in field 1a
exceed the field 1a "Dividend ,
Gross"
table 2f, the sum of dropdown which included", sum of "Amount" for
value of Col 2 Amount of income dropdown "1b" should not be more than
of 1b should not exceed the field issum of amounts of all dropdowns in field 1b
1b "Interest, Gross"
value of Col 2 Amount of Income dropdown "1c" should not be more than sum
of 1c should not exceed the field of amounts of all dropdowns in field 1c
1c "Rental income from
machinery, plants, buildings, etc.,
Gross"
Page 139 of 152

value of Col 2 Amount of income dropdown "1d" should not be more than isum
of 1d should not exceed the field of amounts of all dropdowns in field 1d
1d "Income of the nature referred
to in section 56(2)(x) which is
chargeable to tax "
555 In Schedule OS - column 3 of In Schedule OS the sum of all the dropdown
table 2f, the sum of dropdown value of Col 2 Amount of Income of 2a at
value of Col 2 Amount of Income column 3 of table 2f should not be is more
of 2a should not exceed the field than value at field '2a' .
2a "Winnings from lotteries,
crossword puzzles etc.
chargeable u/s 115BB"
value of Col 2 Amount of Income dropdown "2d" should not be more than sum
of 2d should not exceed the field of amounts of all dropdowns in field 2d c
2d "Any other income chargeable
at special rate" above
value of Col 2 Amount of Income dropdown "2ed" should not be more than sum
of 2e d should not exceed the of amounts of all dropdowns in field 2ed
field 2e "Pass through income in
the nature of income from other
sources chargeable at special
rates" above
558 In Schedule OS, S. No. 6 Net In Schedule OS - Sum of S. No. 1(after
Income from other sources reducing income related to DTAA portion)-
chargeable at normal applicable 3+4+5 should be equal to 6
rates is not equal to sum of S.
No. (1(after reducing income Note: In schedule OS,
related to DTAA portion)- 3 + 4 + For Non residents - DTAA income will be
5) reduced only if TRC flag is Yes at column
number 7 of S. No. 2f
559 In schedule OS, S. No. 2f , In schedule OS, S. No. 2f column 10 is not
column 10 is should be lower of lower of column 6 and column 9
column 6 and column 9
560 In Schedule OS, S. No. 2 In Schedule OS - Sum of 2a+2b+2c+2d+2d+2f
Income chargeable to tax at elements related to S. No. 1 is not equal to S.
special rate is not equal to the No. 2
sum of S. No. 2a+2b+2c+2d+2e
+2f elements related to S. No. 1 (For Non-residents , elements related to S.
No. 1 to be considered only where TRC Flag
is Y)
561 In schedule OS, S. No. 2f , In schedule OS, S. No. 2f , column 10 is not
column 10 is not lower of column lower of column 6(rates as per treaty) and
6(rates as per treaty) and column column 9(rates as per IT Act)- For residents
9(rates as per IT Act)- For For Non residents - S. No. 2f , column 10 is
residents not lower of column 6(rates as per treaty) and
For Non residents - S. No. 2f , column 9(rates as per IT Act), only if TRC flag
column 10 is not lower of column is Y
6(rates as per treaty) and column
9(rates as per IT Act), only if TRC
flag is Y
Page 140 of 152
562 In Schedule OS, Deduction u/s In Schedule OS, Deduction u/s 57iia shall be
57iia shall be allowed only if allowed only if income is offered in Family
income is offered in Family Pension in S. No. 1(e ) 1
Pension in S. No. 1(e ) 1
563 In Schedule OS, S. No. 1b In Schedule OS, S. No. 1b should be equal to
should be equal to sum of sum of (bi+bii+biii+biv+bv)
(bi+bii+biii+biv+bv)
564 In Schedule OS, S. No. 10 the In Schedule OS, S. No. 10 the quarterly break
quarterly break up of Dividend up of Dividend Income u/s 115BBDA
Income u/s 115BBDA should be (i+ii+iii+iv+v) should be equal to sum of S. No.
equal to S. No. 2d(xv) Income by 2d(xv) 115BBDA - Dividend Income from
way of dividend received by domestic company exceeding 10Lakh and 2e
specified assessee, being PTI-115BBDA - Dividend Income from
resident, from domestic company domestic company exceeding 10 Lakh and
exceeding rupees ten lakh reduced by DTAA Income u/s. 115BBDA (PTI
chargeable u/s 115BBDA + oTher than PTI)
Note: In schedule OS,
For Non residents - DTAA income will be
reduced only if TRC flag is Yes at column
565 In Schedule OS, S. No. 10 the In Schedule OS, S. No. 10 the quarterly break
quarterly break up of Income by up of Income by way of winnings from
way of winnings from lotteries, lotteries, crossword puzzles, races, games,
crossword puzzles, races, gambling, betting etc. referred to in section
games, gambling, betting etc. 2(24)(ix) (i+ii+iii+iv+v) should be equal to S.
referred to in section 2(24)(ix) No. 2a Winnings from lotteries, crossword
should be equal to S. No. 2a puzzles etc. chargeable u/s 115BB reduced
Winnings from lotteries, by DTAA 115BB .
crossword puzzles etc.
chargeable u/s 115BB
Note: In schedule OS,
For Non residents - DTAA income will be
reduced only if TRC flag is Yes at column
566 Total of STCG in Schedule CG Value at field "A10 " in "Schedule CG" is not
should be equal to the individual equal to the sum of value A1e of all the
breakup of STCG in Schedule blocks+A2c+ A3e+ A4a+ A4b+ A5e+
CG A6g+A7+A8-A9a of Schedule CG .
567 Total of LTCG in Schedule CG Value at field "B14" in "Schedule CG" is not
should be equal to the individual equal to the sum of value B1e of all the blocks
breakup of LTCG in Schedule CG +B2e +B3e + B4e + B5c +B6c+ B7e+
B8c+B9c+ B9f +B10e+ B11+ B12-B13a of
Schedule CG .
568 In Schedule CG, S. No. C Value at field "C " in "Schedule CG" is not
Income chargeable under the equal to the sum of value A10+B14 of
head "Capital Gain" should be Schedule CG .
equal to the sum of Total Short Note: This rule will applicable only if B14 is
Term Capital Gain and Total positive.
Long Term Capital Gain
569 In Schedule CG, Full Value of If In Schedule CG, Full Value of Consideration
Consideration (si no A1aiii) is (S. No. A1aiii) is zero and expenses (S. No.
zero then expenses(si no A1b(iv) A1b(iv) are more than zero
can not be claimed
570 In Schedule CG, Full Value of If In Schedule CG, Full Value of Consideration
Consideration(si no A3a) is zero (S. No. A3a) is zero and expenses (S. No.
A3b(iv) are more than zero
Page 141 of 152
than expenses(si no A3b(iv) can

not be claimed
571 In Schedule CG, Full Value of If In Schedule CG, Full Value of
Consideration(si no A5aiii) is zero Consideration(S. No. A5aiii) is zero and
than expenses(si no A5b(iv) can expenses (S. No. A5b(iv) are more than zero
not be claimed
Consideration(si no A6aiii) is zero Consideration(S. No. A6aiii) is zero and
than expenses(si no A6b(iv) can expenses (S. No. A6b(iv) are more than zero
not be claimed
Consideration(si no B1aiii) is zero Consideration(S. No. B1aiii) is zero and
than expenses(si no B1b(iv) can expenses(S. No. B1b(iv) are more than zero
not be claimed
Consideration(si no B3a) is zero Consideration(S. No. B3a) is zero and
not be claimed
not be claimed
not be claimed
Consideration(S. No. B10aiii) is Consideration(S. No. B10aiii) is zero but
zero and expenses(si no B10b(iv) expenses(S. No. B10b(iv) are claimed
can not be claimed
578 In Schedule CG, LTCG Pass Schedule CG S. No. B12 is not equal to the
through income should be equal sum of amount of net income/ loss of col. 9 of
to the amount of net income/ loss S. No. (ii)(b) of Sch PTI against all the Names
of LTCG mentioned in Schedule of business trust / investment fund
PTI
579 In Schedule CG, STCG Pass Schedule CG S. No. A8 is not equal to the
through income should be equal sum of amount of net income/ loss of col. 9 of
to the amount of net income/ loss S. No. (ii)(a)of Sch PTI against all the Names
of STCG mentioned in Schedule of business trust / investment fund
PTI
580 In schedule CG, S. No. A1 biv of If in Sch CG A1(biv) is not equal to Sum of
STCG Total should be equal to A1(bi+bii+biii)
sum of A1(bi+bii+biii)
581 In schedule CG, S. No. A1c of If in Sch CG A1c is not equal to A1(aiii-biv)
STCG Balance should be equal
to A1(aiii-biv)
582 In Schedule CG S. No. A1e of If in Sch CG A1e is not equal to A(1c-1d)
STCG should be the difference of Note: This rule will be applicable when (1c) is
A(1c-1d) greated than (1d).
583 In Schedule CG S. No. A2c of If in Sch CG A2c is not be equal to A(2a-2b)
STCG should be equal to A(2a-
2b)
584 In schedule CG, S. No. A3 biv of If in Sch CG A3(biv) is not equal to Sum of
STCG Total should be equal to A3(bi+bii+biii)
sum of A3(bi+bii+biii)
Page 142 of 152

585 In schedule CG, S. No. A3c of If in Sch CG A3c is not equal to A(3a-biv)
STCG Balance should be equal
to A(3a-biv)
586 In Schedule CG S. No. A3e of If in Sch CG A3e is not be equal to A(3c+3d)
STCG should be equal to the
sum of A(3c+3d)
587 In Schedule CG S. No. A5(a)(ic) If In Schedule CG S. No. A5(a)(ic) is lower of
should be higher of A5(a)(ia) or A5(a)(ia) or A5(a)(ib)
A5(a)(ib)
588 In Schedule CG, S. No. A5(aiii) If in Sch CG S. No. A5(aiii) is not equal to
should be equal to sum of sum of A5[(a)(ic)+(aii)]
A5[(a)(ic)+(aii)]
589 In schedule CG, S. No. A5 biv If in Sch CG A5(biv) is not equal to Sum of
Total should be equal to sum of A5(bi+bii+biii)
A5(bi+bii+biii)
590 In schedule CG, S. No. A5c If in Sch CG A5c Balance is not equal to
Balance should be equal to A5(aiii-biv)
A5(aiii-biv)
591 In Schedule CG S. No. A5e of If in Sch CG A5e is not equal to A(5c+5d)
STCG should be equal to the
sum of A(5c+5d)
592 In Schedule CG S. No. A6(a)(ic) If In Schedule CG S. No. A6(a)(ic) is lower of
should be higher of A6(a)(ia) or A6(a)(ia) or A6(a)(ib)
A6(a)(ib)
593 In Schedule CG, S. No. A6(aiii) If in Sch CG S. No. A6(aiii) is not equal to
should be equal to sum of sum of A6[(a)(ic)+(aii)]
A6[(a)(ic)+(aii)]
594 In schedule CG, S. No. A6 biv If in Sch CG A6(biv) is not equal to Sum of
Total should be equal to sum of A6(bi+bii+biii)
A6(bi+bii+biii)
595 In schedule CG, S. No. A6c If in Sch CG A6c Balance is not equal to
Balance should be equal to A6(aiii-biv)
A6(aiii-biv)
596 In Schedule CG S. No. A6g of If in Sch CG A6g is not equal to A(6c+6d+6e-
STCG should be equal to the 6f)
sum of A(6c+6d+6e-6f)
597 In Schedule CG S. No. A7 of If in Sch CG A7 is not equal to A(aXi +axii+----
STCG should be equal to the ----+ aXn + b)
sum of A(aXi +aXii+aXn b)
598 In Schedule CG S. No. A8 of If in Sch CG A8 is not equal to (A8a + A8b +
STCG should be equal to the A8c)
sum of (A8a + A8b + A8c)
599 In schedule CG, S. No. B1 biv of If in Sch CG B1(biv) is not equal to Sum of
LTCG Total should be equal to B1(bi+bii+biii)
sum of B1(bi+bii+biii)
600 In schedule CG, S. No. B1c of If in Sch CG B1c is not equal to B1(aiii-biv)
LTCG Balance should be equal
to B1(aiii-biv)
601 In Schedule CG S. No. B1e of If in Sch CG B1e is not equal to B(1c-1d)
LTCG should be the difference of Note: This rule will be applicable when c > d.
B(1c-1d)
LTCG should be the difference of Note: This rule shall be applicable when 2e is
B(2c-2d) greater than Zero.
Page 143 of 152

603 In Schedule CG S. No. B2c of If in Sch CG B2c is not equal to B(2a-2b)

LTCG should be the difference of
B(2a-2b)
604 In schedule CG, S. No. B3 biv of If in Sch CG B3(biv) is not equal to Sum of
LTCG Total should be equal to B3(bi+bii+biii)
sum of B3(bi+bii+biii)
605 In schedule CG, S. No. B3c of If in Sch CG B3c is not equal to B(3a-biv)
LTCG Balance should be equal
to B(3a-biv)
LTCG should be the difference of Note: This rule shall be applicable when 3e
B(3c-3d) is greater than Zero.
607 In schedule CG, S. No. B4 biv If in Sch CG S. No. B4 biv is not equal to sum
Total should be equal to sum of of B4(bi+bii+biii)
B4(bi+bii+biii)
608 In schedule CG, S. No. B4c If in Sch CG S. No. B4c is not equal to B(4a-
Balance should be equal to B(4a- biv)
biv)
LTCG should be the difference of
B(4c-4d) Note: This rule shall be applicable when 4e is
greater than Zero.
610 In Schedule CG, S. No. B5a In Schedule CG, S. No. B5a LTCG u/s 112A
LTCG u/s 112A should be equal should be equal to total of Col. 14 of Schedule
to total of Col. 14 of Schedule 112A
112A
611 In Schedule CG S. No. B5c of If in Sch CG S. No. B5c is not equal to B(5a-
LTCG should be equal to B(5a- 5b)
5b) Note: This rule is applicable if 5a is greater
than 5b
612 In schedule CG, S. No. B6c If in Sch CG S. No. B6c is not equal to (6a-
LTCG on share or debenture 6b)
should be equal to B(6a-6b) Note: This rule is applicable if 6a is greater
than 6b
613 In Schedule CG S. No. B7(a)(ic) If in Sch CG S. No. B7(a)(ic) is lower of
should be higher of B7(a)(ia) or B7(a)(ia) or B7(a)(ib)
B7(a)(ib)
614 In schedule CG, S. No. B7 aiii If in Sch CG B7 aiii Total is not equal to sum
Total should be equal to sum of of B7(a)(ic+ii)
B7(a)(ic+ii)
615 In schedule CG, S. No. B7 biv If in Sch CG S. No. B7 biv Total is not equal
Total should be equal to sum of to sum of B7(bi+bii+biii)
B7(bi+bii+biii)
616 In schedule CG, S. No. B7c If in Sch CG S. No. B7c is not equal to
Balance should be equal to B(7aiii-biv)
B(7aiii-biv)
617 In Schedule CG S. No. B7e of If in Sch CG S. No. B7e is not equals to
LTCG should be equal to B(7c- B(7c-7d)
7d) Note: This rule is applicable if 7c is greater
than 7d
618 In Schedule CG, S. No. B8a In Schedule CG, S. No. B8a LTCG u/s 112A
LTCG u/s 112A should be equal should be equal to total of Col. 14 of Schedule
to total of Col. 14 of Schedule 115AD(1)(iii)
115AD(1)(iii)
Page 144 of 152

619 In Schedule CG S. No. B8c of If in Sch CG S. No. B8c is not equal to B(8a-
LTCG should be equal to B(8a- 8b)
8b) Note: This rule is applicable if 8a is greater
than 8b
620 In schedule CG, S. No. B9c If in Sch CG S. No. B9c is not equal to B(9a-
LTCG on share or debenture 9b) Note:1) if 9a>0
should be equal to B(9a-9b). If 9a 1(i) if(9a>=9b) then 9c=9a-9b 1(ii)
is negative, no deduction will be if(9a<9b) then 9c =0 2) if 9a<=0
allowed and 9c should be equal then 9c=9a
be 9a
621 In Schedule CG S. No. B9f of If in Sch CG S. No. B9f is not equal to B(9d-
LTCG should be equal to B(9d- 9e)
9e). If 9d is negative, no Note:1) if 9d>0 &
deduction will be allowed and 9d 1(i) if(9d>=9e) then 9f=9d-9e
should be equal be 9f 1(ii) if(9d<9e) then 9f =0
2) if 9d<=0, then 9f=9d

622 In Schedule CG S. No. If in Sch CG B10(a)(ic) is lower of B10(a)(ia)
B10(a)(ic) should be higher of or B10(a)(ib)
B10(a)(ia) or B10(a)(ib)
623 In schedule CG, S. No. B10 aiii If in Sch CG B10 aiii Total is not equal to sum
Total should be equal to sum of of B10(a)(ic+ii)
B10(a)(ic+ii)
624 In schedule CG, S. No. B10 biv If in Sch CG B10 biv Total is not equal to sum
Total should be equal to sum of of B10(bi+bii+biii)
B10(bi+bii+biii)
625 In schedule CG, S. No. B10c If in Sch CG S. No. B10c Balance is not equal
Balance should be equal to to B(10aiii-biv)
B(10aiii-biv)
626 In Schedule CG S. No. B10e of If in Sch CG S. No. B9e B10e of LTCG is not
LTCG should be equal to B(10c- equal to B(10c-10d)
10d) Note: This rule is applicable if 10c is greater
than 10d
627 In Schedule CG, S. No. B11 If in Sch CG S. No. B11 is not equal to
should be equal to B11(aXi + aXii B11(aXi + aXii +………..+aXn+ b)
+aXn+ b)
628 In Schedule CG, S. No. B12 If in Sch CG S. No. B12 is not equals to
should be equal to B12a1+B12a2+B12b
B12a1+B12a2+B12b
629 Schedule CG S. No. D1i should If value at field D1i is not equal to the sum of
be equal to sum of D(1a + 1b + S. No. D(1a + 1b + 1c + 1d + 1e + 1f + 1g
1c + 1d + 1e + 1f+1g+1h) +1h)
630 Schedule CG S. No. Eix should If value at field Eix is not equal to the sum of
be equal to the sum of S. No. (ii + S. No. (ii + iii + iv + v + vi + vii+viii)
iii + iv + v + vi + vii+viii)
631 Schedule CG S. No. Ex should If value at field Ex is not equal to the
be equal to difference of i-ix difference of S. No. i-ix Note: This rule will
be applicable when (i) is 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)
Page 145 of 152

632 Schedule CG S. No. Ei2 should If value at field Ei2 is not equal to the sum of
be equal to sum of S. No. (A3e+ S. No. (A3e+ A4a+ A8a)
A4a+ A8a)
Note: This rule will be applicable only if the
sum of S. No. (A3e+ A4a+ A8a) is negative
Note: The figures of STCG in this table (A1e*

etc.) are 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 S.
No. A9.
be equal to sum of S. No. (A5e+ S. No. (A5e+ A8b)
A8b)
sum of S. No. (A5e+ A8b) is negative

No. A9.
be equal to sum of S. No. S. No. (A1e+A2c+A4b+A6g+A7+A8c)
(A1e+A2c+A4b+A6g+A7+A8c)
sum of S. No. (A1e+A2c+A4b+A6g+A7+A8c)
is negative

No. A9.
635 In Schedule CG, S. No. Ei5 Value at field Ei5 is not equal S. No. A9b
should be equal to S. No. 9b
Note: This rule will be applicable only if S. No.
A9b is negative
Page 146 of 152

636 In Schedule CG S. No. Ei6 If value at field Ei6 is not equal to the sum of
should be equal to S. No. S. No. (B4e+B5c+ B7e +B8c+ B9c +
(B4e+B5c+ B7e +B8c+ B9c + B12a1+b12a2)
B12a1+b12a2)
sum of S. No. (B4e+B5c+ B7e +B8c+ B9c +
B12a1+b12a2) is negative
Note: The figures of LTCG in this table (B1e*

etc.) are the amounts of LTCG computed in
respective column (B1-B12) as reduced by the
amount of LTCG chargeable or not chargeable
to tax at special rates as per DTAA, which is
included therein, if any.
No. B13.
be equal to S. No. (B1e+ S. No. (B1e+ B2e+B3e+B6c+ B9f+ B10e+
B2e+B3e+B6c+ B9f+ B10e+ B11+ B12b)
B11+ B12b)

sum of S. No. (B1e+ B2e+B3e+B6c+ B9f+
B10e+ B11+ B12b) is negative

No. B13.
638 In Schedule CG, S. No. Ei8 Value at field Ei8 is not equal to S. No. B13b
should be equal to S. No. B13b.
B13b is negative
639 Schedule CG S. No. Eii should If value at field Eii is not equal to the sum of S.
be equal to sum of S. No. No. (A3e+A4a+A8a)
(A3e+A4a+A8a)
(A3e+A4a+A8a) is positive

No. A9.
Page 147 of 152

640 Schedule CG S. No. Eiii should If value at field Eiii is not equal to the sum of
be equal to sum of S. No. S. No. (A5e+A8b)
(A5e+A8b)
(A5e+A8b) is positive

No. A9.
641 Schedule CG S. No. Eiv should If value at field Eiv is not equal to the sum of
be equal to sum of S. No. S. No. (A1e+A2c+A4b+A6g +A7+A8c)
(A1e+A2c+A4b+A6g +A7+A8c)
(A1e+A2c+A4b+A6g +A7+A8c) is positive

No. A9.
642 In Schedule CG, S. No. Ev Value at field Ev is not equal to S. No. A9b
should be equal to S. No. A9b.
A9b is positive
643 Schedule CG S. No. Evi should If value at field Evi is not equal to the sum of
be equal to S. No. (B4e+B5c+ S. No. (B4e+B5c+ B7e +B8c+
B7e +B8c+ B9c+B12a1+B12a2) B9c+B12a1+B12a2)

(B4e+B5c+ B7e +B8c+ B9c+B12a1+B12a2) is
positive

No. B13.
Page 148 of 152

644 Schedule CG S. No. Evii should If value at field Evii is not equal to the sum of
be equal to S. No. (B1e+ S. No. (B4e+B5c+ B7e +B8c+
B2e+B3e+B6c+ B9f+ B10e+ B9c+B12a1+B12a2)
B11+ B12b)
(B4e+B5c+ B7e +B8c+ B9c+B12a1+B12a2) is
positive

No. B13.
645 In Schedule CG, S. No. Eviii Value at field Eviii is not equal to S. No. B13b
should be equal to S. No. B13b.
B13b is positive
646 There is inconsistency in the CG Deductions claimed under respective section
or assessee is claiming deduction in STCG and LTCG is not matching with Table
u/s 54 more than the specified D. (Eg: amount calimed u/s 54 in different
limit fields is not matching with amount entered in
field u/s 54 in table D"
647 Schedule CG Col no E9 should If value at field E9 is not equal to the Col no
be equal to Col no (1-2-3-4-6-7) (1-2-3-4-6-7-8)
Note : If negative, restrict to Zero.

648 In Schedule CG, Table F S. No. In Schedule CG, Table F S. No. 1 the
1 the breakup of all the quarters breakup of all the quarters is not equal to the
should be equal to the value from value from item 5vi of schedule BFLA
item 5vi of schedule BFLA
should be equal to the value from value from item 5vii of schedule BFLA
item 5vii of schedule BFLA
should be equal to the value from value from item 5viii of schedule BFLA
item 5viii of schedule BFLA
should be equal to the value from value from item 5ix of schedule BFLA
item 5ix of schedule BFLA
should be equal to the value from value from item 5x of schedule BFLA
item 5x of schedule BFLA
653 In Schedule CG, Table F S. No.
6 the breakup of all the quarters In Schedule CG, Table F S. No. 6 the
should be equal to the value from breakup of all the quarters is not equal to the
item 5xi of schedule BFLA value from item 5xi of schedule BFLA
Page 149 of 152

654 In Schedule CG, Table F S. No.

7 the breakup of all the quarters In Schedule CG, Table F S. No. 7 the
should be equal to the value from breakup of all the quarters is not equal to the
item 5xii of schedule BFLA value from item 5xii of schedule BFLA
655 Assessee cannot claim deduction Assessee claiming deduction u/s 80EEA more
u/s 80EEA more than the than the maximum limit of Rs 150000/-
maximum limit of Rs 150000/-
656 Assessee cannot claim deduction Assessee claiming deduction u/s 80EEB more
u/s 80EEB more than the than the maximum limit of Rs 150000/-
maximum limit of Rs 150000/-
657 Deductions claimed under In Schedule VIA,
section 80EEA and section 80EE deduction u/s 80EEA > 0 and 80EE > 0
can be claimed simultaneously.
658 In schedule 10AA, Amount of Amount of deduction as per schedule 10AA is

deduction is greater than zero but greater than zero but schedule DI is not filled
S. No. B of schedule DI is not
filled
659 Undertakings mentioned in Undertakings as per schedule 10AA is not
schedule 10AA are not matching matching with Undertaking mentioned in
with undertaking mentioned in S. column 1 of schedule DI
No. B of Schedule DI
660 Amount of deduction as per Amount of deduction as per section 10AA
section 10AA (column 2) in (column 2) in schedule DI are not matching
schedule DI are not matching with the Amount of deduction as per Schedule
with the Amount of deduction as 10AA
per Schedule 10AA
661 Details in Schedule 10AA are Details in Schedule 10AA are filled but the
filled but the Date of letter of Column 3 of Schedule DI Date of letter of
approval issued in accordance approval issued in accordance with the
with the provisions of the SEZ provisions of the SEZ Act, 2005 is not filled
Act, 2005 is blank
662 Details in Schedule 10AA are Details in Schedule 10AA are filled but answer
filled but answer to question "Is to question in Column 4 "Is this the first year of
this the first year of claiming claiming deduction u/s 10AA AND whether
deduction u/s 10AA AND whether conditions have been complied between
conditions have been complied 01.04.2020 to 30.06.2020" is not filled
30.06.2020" is not provided
663 In schedule CG, Amount utilised In schedule CG, Amount utilised out of
out of Capital Gains account in Capital Gains account as per S. No. B11a in
Long term Capital Gains is Long term capital gains of Schedule CG is
greater than zero but S. No. C in greater than zero but S. No. C in schedule DI
schedule DI is not filled is not filled
664 In schedule CG, Amount utilised In schedule CG, Amount utilised out of
out of Capital Gains account in Capital Gains Account as per S. No. A7a in
Short term Capital Gains is Short term capital gains of Schedule CG is
greater than zero but S. No. C in greater than zero but S. No. C in schedule DI
schedule DI is not filled is not filled
665 Amount utilised out of Capital Section & Amount utilised out of Capital Gains
Gains account (column 2) in S. account (column 2) in S. No. C of schedule DI
No. C of schedule DI are not are not matching with the amount utilised out
matching with the amount utilised of Capital Gains account as per S. No. B11a
out of Capital Gains account as of Long term capital gains of Schedule CG
per S. No. B11a of Long term
capital gains of Schedule CG
Page 150 of 152
666 Amount utilised out of Capital Section & Amount utilised out of Capital Gains
Gains account (column 2) in S. account (column 2) in S. No. C of schedule DI
No. C of schedule DI are not are not matching with the amount utilised out
matching with the amount utilised of Capital Gains account as per S. No. A7a of
out of Capital Gains account as Schedule CG of Short term capital gains of
per S. No. A7a of Schedule CG Schedule CG
of Short term capital gains of
Schedule CG
667 Amount utilised between Amount in column no 3 in S. No. C of
01.04.2020 to 30.06.2020 in S. schedule DI is more than column no 2 of S.
No. C of Schedule DI cannot No. C of schedule DI
exceed column no 2 of S. No. C
of schedule DI
668 Select either of "Sec 10(10B) In Schedule salary value mentioned at S. No.
First proviso “or "Sec 10(10B) 3 if more than one drop down is selected
Second proviso" or "Sec from"Sec 10(10B) First proviso " or "10(10B)
10(10C)" from the dropdown as Second proviso " or "Sec 10(10C)."
only one can be selected for
claiming the exemption
669 Kindly restrict the exemption u/s In income details, S. No. 3 if the value of drop
10(14)(i) to Salary as per section down "Sec 10(14)(i) Prescribed Allowances
17(1) or benefits (not in a nature of perquisite)
specifically granted to meet expenses wholly,
necessarily and exclusively and to the extent
actually incurred, in performance of duties of
office or employment" is more than the value
of Salary as per Section 17(1)
670 Kindly restrict the exemption u/s In income details, S. No. 3 if the value of drop
10(14)(ii) to Salary as per section down "Sec 10(14)(ii) Prescribed Allowances
17(1) or benefits granted to meet personal expenses
in performance of duties of office or
employment or to compensate him for
increased cost of living" is more than the value
of field Salary as per Section 17(1)
671 In Schedule Salary at S. No. 3 In Schedule Salary, at field 3 "Exempt
"exempt allowance" no drop allowance" no dropdown can be selected
down can be selected ore than more than once
once
672 Relief u/s 89 can be claimed only Relief u/s 89 cannot be greater than zero if
out of Income from salary or Taxable income under the head salary at Sr.
family pension no. 6 in Schedule Salary is "Zero"/"Blank" or in
Schedule OS net 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"
673 If exempt allowance u/s 10(13A) In Schedule Salary drop down in field exempt
& deduction u/s 80GG is claimed allowance is selected as 10(13A) and
at Rs. 60000, then no deduction deduction in Schedule VI-A u/s. 80 GG (1n) is
will be allowed u/s 80GG claimed at Rs. 60000 or more
674 Assessee claiming deduction u/s In Schedule S, employer category is other
10(10AA) more than the than "Central or State government" in all
maximum limit of Rs 300000/- for blocks and the deduction u/s. 10(10AA) is
employer category other than more than Rs. 300000
"Central and State Government"
Page 151 of 152

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.
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Instructions ITR3 AY2020 21 V1

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Instructions to Form ITR-3 (A.

Instructions for filling out FORM ITR-3

1. Assessment Year for which this Return Form is applicable

2. Who is eligible to use this Return Form?

This Return Form is to be used by an individual or a Hindu Undivided Family

3. Manner of filing this Return Form

The confirmation of the receipt of ITR-V at Centralized Processing Centre will be

However, in a case where accounts are required to be audited u/s 44AB, it is

In case an assessee is required to furnish a report of audit under sections 10AA,

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

5. Obligation to file return

S. No. Category Amount (in

Item by Item Instructions to fill up the Return Form

Part-A – General Information

Field Name Instruction

If yes, please furnish following Incurred expenditure of an amount or aggregate of

Have you incurred Please tick ‘Yes’ if expenditure incurred of an

Have you incurred Please tick ‘Yes’ if expenditure incurred of an

If revised/ defective/ If this is a revised return, or a return being filed in

(e) If filed in response to notice u/s 153C, tick ‘153C’.

In case you are a resident/RNOR, please also indicate

In case you are a non-resident, please specify the

In case you are a non-resident, but a citizen of India or

In case TIN has not been allotted in the jurisdiction of

for apportionment of income between husband and

Please note that furnishing of PAN and DIN is not

a) In case you are a director of a Foreign

a) If you have held shares of a company during the

b) In case have held equity shares of a company

c) In case unlisted equity shares are acquired or

d) Even in case where you have held shares in an

e) Even in case where you have held unlisted

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

recognised stock exchange, is only required to

In case of non-resident, is If you are a non-resident, please specify whether you

In case you are engaged in any specified profession

capital account such as  Yes

Please ensure that form 3CA-3CD or form 3CB-3CD

Banking Regulation Act, 1949

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

However, in case you are declaring income from business or profession on

nature of business at column 61 or column 62 or column 63 of Part A- P&L (as

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

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

Part A - P& L (Item No. 13 to 60)

Part A - P& L (Item No. 61)

Part A - P& L (Item No. 62)

The presumptive income from the professional activity should be reported at

Part A - P& L (Item No. 63)

Part A - P& L (Item No. 64)

Part A - P& L (Item No. 65)

PART A- OI (Other Information)

PART A- QD (Quantitative Details)

In case the books of accounts of the proprietory business or profession were

In case of a trading concern, please fill up the quantitative details of opening

In case of a manufacturing concern, please fill up the quantitative details of main

Schedule S- Details of Income from Salary

Field Name Instruction