ITR 1 – Validation Rules for AY 2022-23

ITR 1 – Validation Rules for AY 2022-23

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ITR 1 – Validation Rules for AY 2022-23

 Income Tax Department
Government of India
Central Board of Direct Taxes, e‑ Filing Project I
TR 1 – Validation Rules for AY 2022-23
Version 1.0
19th April 2022
Directorate of Income Tax (Systems) E-2,
A.R.A. Centre, Ground Floor,
Jhandewalan Extension
New Delhi – 110055
 
Purpose
The Income Tax Department has provided free  return  preparation  software  in  downloads page which are fully compliant with data quality requirements. However, there are certain commercially available software or websites that offer return preparation facilities as well.In order to ensure the data quality of ITRs prepared through such  commercially  available software, various types of validation rules are being deployed in the e-Filing portal, so that the data which is being uploaded are  accurate and compliant to the validation rules to a  large extent. The taxpayers are advised to  review  these  validation  rules  to  ensure  that  the software used by them is compliant  with  these  requirements,  to  avoid  rejection  of  return due to poor data quality or mistakes in the return.
The software providers are strictly advised  to adhere to these rules to avoid inconvenience to the taxpayers, who may use their software. Software providers may please note that these validation rules will be strictly monitored and enforced, and each  rule  will  have  to  be complied strictly. In case of violations, the concerned return preparation utility/ software is liable to be blacklisted  without  any  notice  and  such  blacklisting  will  be  published on  the  e- filing website. No return using blacklisted software will be permitted to be uploaded till the time the software provider is able to provide  details  of  correction  in  software.  This  may cause avoidable inconvenience to the taxpayers and loss  of  reputationto  software  providers for which the Income Tax Department will not be responsible.
1  Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR1 for each defect as categorized below:
Table 1: List of Category of Defect
Category of defect
Action to be Taken
A
Return will not be allowed to be uploaded. Error message will be displayed.
D
Return data will be allowed to be uploaded but the taxpayer uploading the return will be informed of a possibility of some of the deduction or claim not to be allowed or entertained unless the return is accompanied by  the respective claim forms or particulars.
1.1 Category A:
Table 2: Category A Rules
S. N
Scenarios
1.
ITR-1 -“Name” of taxpayer in ITR does not match with the “Name” as per the PAN
data base (This will be verified at the time of upload. To ensure that the  name entered is as appearing in the PAN card)
2.
Taxpayer claiming benefit of senior citizen & super senior citizen,  but  date  of birth is not matching with PAN database
3.
If the original return is filed under section 142(1) then taxpayer cannot  file  a return u/s 139 (Will be checked at upload level)
4.
Once a proceeding is initiated u/s148, no other return can be filed u/s 139 (Will be blocked at upload level)
5.
In the  return  filed  “Gross  Total  Income”  and  all  the  heads  of  income  is
entered should be more than zero if tax liability has been computed and paid
6.
“Income  details”   and   “Tax   computation”   should   be   disclosed   where   details
regarding “Taxes Paid” have been disclosed.
7.
If option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Gross Total Income should be equal to the Total of Income from  Salary,  House Property & Other Sources.
8.
Rebate u/s 87A can be claimed by only by Resident Individual having Total income of less than or equal to Rs. 5,00,000
9.
Total income should be the difference between “Gross total income” and “Total deductions” OR zero if the gross total income minus Ch VI-A
deductions is negative
10.
The amount of “Tax after Rebate ” should be equal to “Tax payable on total income” Minus “Rebate u/s 87A”
11.
The amount at “Total tax and Cess” should be equal to sum of “Tax after Rebate” and “Heath & Education Cess”
12.
“Total Tax, Fees & Interest” should be equal to the sum of “Total Tax & Cess +
Interest u/s 234A + 234B+ 234C + 234F- Relief u/s 89”
13.
In “Schedule Income Details” Total Interest, Fee Payable should be equal to the
sum of Interest u/s 234 A+ Interest u/s 234 B+ Interest u/s 234 C+ Fee u/s 234F
14.
Agriculture Income shown as exempt cannot be more than Rs 5000/-
15.
In “schedule  “Income  Details”  Exempt  income  should  be  equal  to  sum  of
amount entered in individual col. Of exempt income.
16.
Sec 10(10BC)-Any amount from the Central Govt./State Govt./local authority by way of compensation on account of any disaster drop-down cannot be selected
more than one time under Exempt Income.
17.
Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause
(a) to (d) of Sec.10(10D)” drop-down cannot be selected more than one time under Exempt Income.
18.
Sec 10(11)-Statutory Provident Fund received drop-down cannot be selected more than one time under Exempt Income.
19.
Sec 10(12)-Recognized Provident Fund received drop-down cannot be selected more than one time under Exempt Income.
20.
Sec 10(13)-Approved superannuation fund received drop-down cannot be selected more than one time under Exempt Income.
21.
Sec 10(16)-Scholarships granted to meet the cost of education drop-down cannot be selected more than one time under Exempt Income.
22.
Sec 10(17)-Allowance MP/MLA/MLC drop-down cannot be selected more than one time under Exempt Income  only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’.
23.
Sec  10(18)-Pension   received   by   winner   of  “PARAM   Vir   Chakra   or   “Maha   Vir
Chakra” or “Vir Chakra” or such other gallantry  award”  drop-down  cannot  be selected more than one time under Exempt Income.
24.
Defense Medical Disability Pension drop-down cannot be selected more than one time under Exempt Income.
25.
Sec 10(19)-Armed Forces Family pension in case of death during operational duty drop-down cannot be selected more than one time under Exempt Income
26.
Sec 10(26)-Any income as referred to in section  10(26)  drop-down  cannot  be selected more than one time under Exempt Income. (Message to be shown to the taxpayers while preparing the return that this deduction is available only for
certain category of assesses of NE Region and Ladakh)
27.
Sec 10(26AAA)-Any income as referred to in section 10(26AAA) drop-down cannot be selected more than one time under Exempt Income. (Message to be shown to the taxpayers while preparing the return that this deduction is available only for
certain Sikkimese assessees)
28.
Standard deduction allowed on House property should be equal to 30% of Annual value.
29.
Gross rent received/ receivable/ lettable value should be more than zero or  null where assessee is claiming municipal tax.
30.
Taxpayer has selected type of property as let-out or deemed let out then Gross rent received/ receivable/ lettable value should be more than zero.
31.
In Schedule Gross Total Income, Sl.no B2iii. Annual Value should be output of SL.no B2i-B2ii.
32.
In Schedule Gross Total Income, Sl.no  B2vii.Income  chargeable  under  the  head ‘House Property’ (iii – iv-v + vi) should  be equal  to  sum  of B2iii-  B2iv-B2v+B2vi or the sum of Individual values under the head of House Property cannot be different
from the “Income chargeable under the head House Property”.
33.
In Schedule HP, if “Type of House Property” is selected as “Self-Occupied”, then
assessee cannot claim interest on borrowed capital more than Rs 2,00,000 only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’.
34.
In “Schedule Income Details” Tax paid to local authorities shall not be allowed for Type of House Property as “Self-Occupied”
35.
“Interest from savings bank account” drop-down cannot be selected more than one time under Income from other sources.
36.
“Interest from Deposits (Bank/Post Office/Cooperative Society)”  drop-down  cannot be selected more than one time under Income from other sources
37.
In schedule “Income Details” Income from other sources should be equal to sum of
amounts entered in individual col. of income from other sources
38.
In “Schedule Income Details” Deduction u/s 57(iia) shall be allowed only if “Family pension” is offered to tax and option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’.
39.
Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15,000 only If option ‘No’ is selected for ‘Are you opting for new tax regime u/s
115BAC?’.
40.
Interest from Income Tax Refund drop-down cannot be selected  more  than  one time under Income from other sources.
41.
Family pension drop-down cannot be selected more than one  time  under  Income from other sources.
42.
Entertainment allowance u/s 16(ii) will be allowed only to Central Govt, State Govt, PSU employees and will be allowed to the extent of Rs 5000 or 1/5th of Salary whichever is lower.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
43.
Entertainment allowance u/s 16(ii) will be allowed to employees of only Central Government, State Government and PSU.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
44.
Gross salary should be total of salary as per section 17(1) and value of perquisites as per section 17(2) and profits in lieu of salary as per section 17(3) and Income from retirement benefit account maintained in a notified country u/s 89A and Income from retirement benefit account maintained in a country other than
notified country u/s 89A
45.
In the Schedule “Gross total Income”, ‘Net Salary’ should be the difference between
‘Gross salary’ and ‘Allowances to the extent exempt u/s 10’.
46.
In Schedule Gross Total Income, B1 (iv) Deductions u/s 16 should be sum of B1 (iva+ivb+ivc)
47.
In Schedule Gross Total Income, Sl.no B1v Income chargeable under Salaries should be (B1iii– B1iv)
48.
“Total of all allowances to the extent exempt u/s 10 cannot be more than Gross Salary”
49.
Exempt allowance u/s 10(10)-Death-cum-retirement gratuity received cannot be more than Rs. 20,00,000
50.
Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG in the Official Gazette cannot exceed Rs. 500,000
51.
Exempt        Allowance       u/s       10(10C)-Amount         received/receivable         on      voluntary retirement or termination of service cannot exceed Rs. 5,00,000
52.
In exempt allowances only Sec 10(10B) (i) OR Sec 10(10B) (ii) OR Sec 10(10C) can be selected.
53.
Exempt Allowance u/s 10(10CC)-Tax paid by employer on non-monetary perquisite cannot be more than Value of perquisites as per section 17(2)
54.
Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent cannot be more than eligible limit under rule 2A.
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
55.
Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a 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 cannot be more than Value of Salary as per  section  17(1)  at  sr.  no B1(ia)
 
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
56.
Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to
compensate him for increased cost of living cannot be more than Value of Salary as per section 17(1) at Sl. No. (ia)
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
57.
In Schedule “Income Details” allowance to extent exempt u/s 10 should be equal to sum of individual values entered.
58.
Taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 50000 only if option ‘No’ is selected for ‘Are you opting for new tax
regime u/s 115BAC?’.
59.
Total income should not be greater than Rs 50 lakhs.
60.
Relief u/s 89 cannot be claimed by taxpayer if details of salary as per 17(1), Value
of perquisite as per 17(2) and Profit in lieu of salary as per 17(3) or family pension are “zero”/ “blank”
61.
In “Schedule Income Details ” Total Tax, Fee & Interest should be equal to sum of Balance Tax after Relief +Total Interest, Fee Payable
62.
“Sec 10(17A)-Award instituted by Government” drop-down cannot be selected more than one time under Exempt Income.
63.
In income  details  total  of  Dividend  income  should  be  equal  to  sum  of  “Quarterly
breakup of Dividend Income”
64.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Exempt allowance under Section 10(14)(ii) – “Transport allowance granted to certain physically handicapped assessee” should not exceed Rs 38,400
65.
“If option “”Yes”” is selected for ‘Are you opting for new tax regime u/s 115BAC?’,
Then Exempt allowances under
“Sec 10(5)-Leave Travel concession/assistance”
“Sec 10(13A)-Allowance to meet expenditure incurred on house rent”
“Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment”
“Sec  10(14)(ii)   -Prescribed   Allowances   or   benefits   granted   to   meet   personal
expenses  in  performance of  duties  of office or  employment or  to  compensate him for increased cost of living” should not be more than “0”
66.
Exempt allowances under “Section 10(14)(i) – Allowances referred in sub-clauses (a) to (c) of sub-rule (1) in Rule 2BB”
“Section 10(14)(ii) – Transport allowance granted to certain physically handicapped assessee””                   should                    not                   be                   more                   than                    “0””
Allowance is allowable only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’
67.
Option “Yes” cannot be selected for ‘Are you opting for new tax regime u/s 115BAC?’ after due date of filing of return mentioned u/s 139(1)
68.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then if
there is a house property loss, Gross Total Income should be equal to the Total of Incomes from Salary and Other Sources, ignoring the loss from House property.
69.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, then exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than zero
70.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule HP, if “Type of House Property” is selected as “Self-Occupied”, then
interest on borrowed capital should not be more than “0”,
71.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Deduction u/s 57(iia) should not be more than “0”
72.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then Entertainment allowance u/s 16(ii) should not be more than “0”
73.
If option  Yes  is  selected  for  ‘Are  you  opting  for  new  tax  regime  u/s  115BAC?’
Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred  on  house rent should not be more than “0”
74.
If  option  Yes  is  selected  for  ‘Are  you  opting  for  new  tax  regime  u/s  115BAC?’
 
Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily,  and exclusively and to the extent actually incurred, in performance of duties of office or
employment should not be more than “0”
75.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’Exemption u/Sec 10(5)- Leave Travel concession/assistance should not be more than “0”
76.
If option Yes is selected for ‘Are you  opting  for  new  tax  regime  u/s  115BAC?’ Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to
compensate him for increased cost of living should not be more than “0”
77.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, Professional tax u/s 16(iii) should not be more than “0”
78.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Standard deduction u/s 16ia should not be more than “0”
79.
If option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and Income from house property is positive then Gross Total Income is not equal to the
Total of Incomes from Salary, House Property & Other Sources.
80.
If Option  No  is  selected  for  ‘Are  you  opting  for  new  tax  regime  u/s  115BAC?’,
Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred  on  house rent cannot be more than the limits laid under Rule 2A.
81.
Exempt allowance u/s 10(10B)-First proviso, 10(10B)-Second Proviso and 10(10C) cannot be claimed simultaneously
82.
“User can opt any one proviso to section 10(11)/ (12) i.e., any one proviso out of
 
i.    Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11)
 
ii.    Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(11)
 
iii.    Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12)
iv.    Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12)
83.
Any drop-down of nature of income cannot be selected more than one time under Exempt Income.
84.
“Income from retirement benefit account maintained in a notified country u/s 89A” drop-down cannot be selected more than one time under Income from other sources.
85.
“Income from retirement benefit account maintained in a country other than u/s 89A ” drop-down cannot be selected more than one time under Income from other
sources.
86.
In Schedule 80D, the amount of preventive health checkup of all the fields combined together should not exceed 5000.
87.
Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than 1,50,000.
88.
For employer category “CG-Pensioners” “SG-Pensioners”
“PSU-Pensioners”
“Other Pensioners” or Not Applicable, then Deduction u/s 80CCD(1) should not be
more than 20% of Gross total Income.
89.
For employer category is other than “”CG-Pensioners”” “SG-Pensioners”
“PSU-Pensioners”
“Other Pensioners” or Not applicable then Maximum amount that can be claimed for u/s 80CCD(1) is 10% of Salary.
90.
Deduction u/s 80CCD(2) should not be more than 10% of salary by employer other than Central Government or State Government.
91.
If Assessee is claiming deduction under section 80DD, providing eligible category description is mandatory
92.
Amount that can be claimed for category “Dependent with disability” u/s 80DD should be equal to 75,000.
93.
The amount that can be claimed for  category  “Dependent  with  severe  disability” u/s 80DD should be equal to 125,000.
94.
Resident assessee cannot claim deduction u/s 80DDB for “Senior Citizen – Self  or Dependent” more than Rs. 1,00,000 only if option ‘No’ is selected for ‘Are you
opting for new tax regime u/s 115BAC?’.
95.
If Assessee is claiming deduction under section 80DDB providing eligible category description is mandatory.
96.
Maximum amount that  can  be  claimed  for  category  “Self  or  Dependent”  u/s 80DDB is 40,000.
97.
If deduction u/s 80G claimed, details should be provided in Schedule 80G
98.
In Schedule 80G, in Table F, Donation should be equal to sum of donation entitled for 100% deduction without qualifying limit + donation entitled for 50% without
qualifying limit + donation entitled for 100% deduction subject to qualifying limit + donation entitled for 50% subject to qualifying limit.
99.
In Schedule VIA, deduction claimed u/s 80G should not be more than the eligible amount of donation mentioned in Schedule 80G.
100
Assessee can claim deduction under section 80TTA to the maximum limit of Rs.10,000/-
101
Deduction u/s 80TTA should not be more than savings account interest income under other sources only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’.
102
Deduction u/s 80TTA cannot be claimed by Senior Citizen (date of birth is on or after 02.04.1961)
103
Assessee can claim deduction under section 80TTB to the maximum limit of Rs.50,000/-.
104
Assessee being less than 60 years of age cannot claim deduction under section 80TTB (date of birth is before 02.04.1961)
105
Assessee being senior citizen cannot claim deduction under section 80TTB on other than interest income from other source
106
The amount that can be claimed for category “Self with severe disability” u/s 80U should be equal to 125,000.
107
If Assessee is claiming deduction under section 80U providing eligible category description is mandatory
108
Total of chapter VI-A deductions should match with sum of individual deductions restricted to GTI
109
Amount that can be claimed for category “Self with disability” u/s  80U  should  be equal to is 75,000.
110
In Schedule  80G  in  table  (B)  “Donations  entitled  for  50%  deduction  without
qualifying limit” donation in cash or donation in other mode is to be entered mandatory without which total deduction column should not be entered
111
In Schedule 80G in table (c) “Donations entitled for 100% deduction Subject to Qualifying Limit” Donation in cash or Donation in other mode is to be entered
mandatory without which total deduction column should not be entered
112
In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to
Qualifying Limit” Donation in cash or Donation in other mode is to be entered mandatory without which total deduction column should not be entered
113
In Schedule 80G in table (E) Donations should be equal to the sum of (Donations entitled for 100% deduction without qualifying limit +Donations entitled for 50% deduction without qualifying limit+ Donations  entitled  for  100%  deduction  subject to qualifying limit +Donations entitled for 100% deduction subject to qualifying
limit)
114
Total Donation should be equal to sum of “Donation in cash” AND “Donation in
other mode” in table (80G) (A)”Donations entitled for 100% deduction without qualifying limit”
115
Total Donation’ should be equal to sum of  “Donation  in  cash”  AND  “Donation  in other mode” in table (80G) (B)”Donations entitled for 50% deduction without qualifying limit”
116
Total Donation’ should be equal to sum of “Donation in  cash”  AND  “Donation  in other mode” in table (80G) (C)”Donations entitled for 100% deduction subject to
qualifying limit”
117
Total Donation’ should be equal to sum of “Donation in cash” AND “Donation in
other mode” in table (80G) (D)”Donations entitled for 50% deduction subject to qualifying limit”
118
If option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/-.
119
In “Schedule 80GGA” “Donation in cash” or “Donation in other mode” is to be entered mandatory without which total deduction column should not be entered
120
Total Donation’ should be equal to sum of “Donation in  cash”  AND  “Donation  in other mode” in table (80GGA)
121
If Deduction u/s 80GGA is claimed, details should be provided in Schedule 80GGA.
122
In Schedule 80GGA, ‘Eligible amount of Donations’ cannot be more than the ‘Total Donations’.
123
In Schedule VIA, deduction claimed u/s 80GGA cannot be more than the eligible amount of donation mentioned in Schedule 80GGA
124
Donee PAN mentioned in Schedule 80GGA cannot be same as the assessee PAN or the verification PAN
125
In Schedule Income Details, the maximum limit allowable under section 80GG is: Rs.60,000/- or 25% of his total income before allowing deduction of this
expenditure, whichever is less.
126
The maximum limit allowable under section 80CCD(1B) is Rs.50.
127
Deduction u/s 80CCD (2) cannot be claimed by taxpayer with employer category as “CG-Pensioners” “SG-Pensioners” “PSU-Pensioners” “Other Pensioners “” or “Not
Applicable”.
128
In schedule 80G, same PAN of Donee cannot appear more than once
129
In schedule 80GGA, same PAN of Donee cannot appear more than once
130
House rent allowance (HRA u/s.10(13A)) is  claimed,  hence  deduction  u/s.80GG  is not allowed for the corresponding period.
131
Deduction u/s 80CCD (2) should not be more than 14% of salary if the employer category is Central Government or State Government.
132
Deduction u/s 80EE cannot be more than Rs 50000/-.
133
Assessee claiming deduction u/s 80EEA cannot be more than Rs 150000/-.
134
Only one of the deductions u/s 80EE/ 80EEA is allowed. Thus, if deductions claimed under section 80EEA is greater than “Zero” deductions claimed under section 80EE cannot be greater than “Zero”
135
Assessee claiming deduction u/s 80EEB cannot be more than Rs 150000/- only if option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’.
136
In Schedule 80D, Deduction at Sl. No. 1a Self and Family will be allowed to the extent of 25000.
137
In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii)
138
In Schedule 80D, Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be allowed to the extent of 50000.
139
In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii)
140
In Schedule 80D, Deduction at Sl. No. 2a Parents will be allowed to the extent of 25000.
141
In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii)
142
In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowed to the extent of 50000.
143
In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii) Note: This validation to be checked if value of (i+ii+iii) Sl. No. 2b is less than 50000
144
In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed  to  the extent of 100000.
145
In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No (1a+1b+2a+2b) subject to GTI Note: This validation to be checked if value
of Sl. No. (1a+1b+2a+2b) at Sl. No. 3 is less than 100000
146
If 80D claimed in Income Details Deduction under Chapter VIA, details should be provided in Schedule 80D
147
In Schedule 80G, ‘Eligible amount of Donations’ cannot be more than the ‘Total Donations’.
148
Deduction u/s 80GGA is not allowed for donation made in cash above Rs. 2000/-.
149
In schedule 80GGA, if donation is made, same PAN of Donee cannot appear more than once
150
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ), B5(d),B5(f),B5(g),B5(h),B5(i),B5(j),B5(k),B5(l),B5(m),B5(n),B5(o),B5(p),
B5(q),B5(r),B5(s) should not be more than “0”
151
In schedule 80G, If PAN is already entered in anyone of the set of blocks (i.e.,
100%, 50%, with Qualifying limit, without Qualifying limit) then same PAN cannot be entered in any other block
152
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ and Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than zero.
153
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed              u/s 80DD should not be more than “0”
154
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction claimed u/s 80DDB should not be more than “0”
155
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80G claimed should not be more than “0” and details should not be provided in schedule 80G
156
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80TTA should not be more than “0”
157
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80TTB should not be more than “0”
158
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction claimed u/s 80U should not be more than “0”
159
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then In Schedule VIA, deduction under section 80CCD(1B) should not be more than “0”
160
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then In Schedule VIA, deduction under section 80EE should not be more than “0”
161
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction under section 80EEA should not be more than “0”
162
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then In Schedule VIA, deduction under section 80EEB should not be more than “0”
163
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then deduction u/s 80D claimed should not be more than “0” and details should not be
provided in schedule 80D
164
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’ then
deduction u/s 80GGA claimed should not be more than “0” and details should not be provided in schedule 80GGA
165
In Schedule 80D, Deduction at sl.no.1a “Self and Family” can be claimed only if dropdown at sl.no.1 ‘Whether you or any of your family member (excluding parents) is a senior citizen?’ is selected as “No”
166
In Schedule 80D, Deduction at sl.no.1b “Self & Family including Senior Citizen” can
be claimed only if dropdown at sl.no.1 ‘Whether you or any of your family member
(excluding parents) is a senior citizen? is selected as “Yes”
167
In Schedule 80D, Deduction at sl.no.2a “Parents” can be claimed only if dropdown
at sl.no.2 ‘Whether any one of your parents is a senior citizen’ is selected as “No”
168
In Schedule 80D, Deduction at sl.no.2b “Parents including Senior Citizen” can be
claimed only if dropdown at sl.no.2 ‘Whether  any one of your  parents is a senior
citizen’ is selected as “Yes”
169
In Schedule 80D, deduction cannot be claimed in sl.no.1a and 1b if dropdown is selected as “Not claiming for Self /Family”
170
In Schedule 80D, deduction cannot be claimed in sl.no.2a and 2b if dropdown is selected as “Not claiming for Parents”
171
In Schedule IT total of col 4 Tax Paid should be equal to sum of individual values
172
In Schedule TCS, “The Amount of TCS claimed this year” should not be more than “Tax collected”.
173
In Schedule TCS total of col 6 TCS credit out of (5) being claimed this year should be equal to sum of individual values
174
In Schedule TDS2 (Other than salary), “The Amount of TDS claimed this year” should not be more than “Tax deducted”.
175
In Sch TDS 3 Details of Tax  Deducted  at  Source  [As  per  Form  26QC  furnished  by the Deductor(s)], “The Amount of TDS (3) claimed this  year”  should  not  be  more than “Tax deducted”.
176
In Schedule TDS (2), TDS (3)/TCS year of tax deduction cannot be ‘0’ / ‘null ‘ if there is a claim of TDS / TCS
177
In Schedule TDS1 total of col 5 ‘Total Tax deducted” should be equal to sum of individual values of col 5
178
In Schedule TDS2 total of col 6 ‘TDS Credit out of (5) claimed this year” should be equal to sum of individual values of col 6
179
In Schedule TDS3 total of col 6′ ‘TDS Credit out of (5) claimed this year  should  be equal to sum of individual values of col 6
180
TDS, TCS or Tax paid claimed in “Taxes Paid and Verification” should be equal to the details of tax amount paid provided in Schedule  IT,  Schedule  TDS1,  Schedule TDS2 and Schedule TCS.
181
The sum of amounts claimed at TDS, TCS, Advance Tax and Self-Assessment Tax
should be equal to the amount claimed at “Total Taxes Paid”.
182
Refund claimed  should  be  equal  to  “Total  Taxes  Paid”  minus  “Total  Tax  and
Interest payable”.
183
Tax payable Amount should be equal to “Total Tax and Interest payable” minus “Total Taxes Paid”.
184
IFSC under “Bank Details” should match with the RBI database.
185
In “Schedule Taxes Paid and Verification”  Total  TDS  Claimed  should  be  equal  to the sum of total TDS claimed in TDS 1, 2 & 3
186
In “Schedule Taxes Paid and Verification”  Total  TCS  Claimed  should  be  equal  to the sum of total TCS claimed in TCS schedule
187
In “Schedule Taxes Paid and Verification” Total Advance Tax paid should be equal
to the sum of total Tax Paid in schedule IT where date of deposit is between 01/04/2021 and 31/03/2022.
188
In “Schedule Taxes  Paid and Verification” Total Self-Assessment Tax  Paid should be equal to the sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2022 for A.Y 2022-23
189
In Income details under the bank account details at least one checkbox must be selected in which assessee prefer to get refund”.
190
Credit for TDS has been claimed in the return of income, but the corresponding receipts/income has been omitted to be offered for taxation. (Receipts/ Income should be offered to tax in one or more of the schedules in the return. Further, receipts as appearing in Form 26AS to be offered to tax in one or more of the
schedules in the return)
 
 
1.2 Category D:
Table 3: Category D Rules
S. N
Scenari os
1.
Form 10E should be filed to claim relief u/s 89
2.
“Exempt allowance u/s. 10(10AA) can be claimed only up to Rs. 3 Lakh for employer category other than “Central Government and State Government, CG- Pensioners, SG- Pensioner”
3.
Form 10EE should be filed to claim relief u/s 89A either under Salary or under
Other Sources.

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