ITR 2 – Validation Rules for AY 2022-23

ITR 2 – Validation Rules for AY 2022-23

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ITR 2 – Validation Rules for AY 2022-23


Income Tax Department
Government of India

 

Central Board of Direct Taxes, e-Filing Project
ITR 2 – Validation Rules for AY 2022-23 Version 1.0
20th April 2022
Directorate of Income Tax (Systems) E-2, A.R.A. Centre, Ground Floor Jhandewalan Extension
New Delhi – 110055
 
Document Revision List
Document Name: ITR 2 – Validation Rules for AY 2022-23
Version Number: 1.0 Revision Details
 
Version No.
Revision Date
Revision Description
Page Number
1.0
20-April-22
Initial Release
NA
 
Contents
1. Purpose
2. Validation Rules
2.1 Category A:
2.2 Category D:
List of Tables
Table 1: List of Category of Defect
Table 2: Category A Rules
Table 3: Category D Rule
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 reputation to software providers for which the Income Tax Department will not be responsible.
Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR 2 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.
 
Category A:
Table 2: Category A Rules
 
Sl.
No.
Scenarios
1.
Assessee should enter valid Mobile Number
2.
Name of the taxpayer should match with the “Name” as per the PAN database. Please update the name as appearing in e-filing profile.
3.
Assessee claiming the benefit of senior citizen & super senior citizen but the date of birth is not matching with PAN database/ Aadhaar database.
4.
If earlier return is filed under section 142(1) then revised return cannot be filed.
5.
If “Whether you have held unlisted equity shares at any time during the previous year?” is selected as “Yes”, then the details should be filled.
6.
In Filing status, “Are you governed by Portuguese Civil Code as per section 5A?” is selected as “Yes” then Schedule 5A should be mandatory.
7.
“Whether this return is being filed by a representative assessee?” is selected as “Yes” then details should be provided.
 
8.
If as per Part A General, Return is being filed by Representative Assessee, the PAN quoted in representative assessee field is should be same as the PAN who is trying to upload the return.
9.
In Part A General, “Are you filing return of income under Seventh proviso to Section 139(1) ” is selected as Yes then the details should be filled.
10.
“Whether you were Director in a company at any time during the previous year?” is selected as Yes then the details should be filled.
11.
First three alphabets should be as per list TAN codes on field TAN
12.
New tax regime u/s 115BAC? cannot be opted after due date of filing of return mentioned u/s 139(1)
13.
Once a proceeding is initiated u/s 148, return cannot be filed u/s 139.
 
14.
In Part A General, “Are you filing return of income under clause (iv) of the Seventh proviso to Section 139(1) ” is selected as Yes and drop-down is selected then the respective amounts should be filled.
15.
In Schedule S, Sl. No. 1 Gross Salary (1a + 1b + 1c+1d+1e) should be consistent with sum of Sl. No. 1a+1b+1c+1d+1e
16.
In Schedule S, Sl. No. 2 Total Gross Salary (from all employers) should be sum of Sl.No. 1 +….n
17.
In Schedule S, Sl. No. 3 Allowances to the extent exempt u/s 10 should be equal to the sum of all the dropdowns
18.
In Schedule S, Sl. No. 4 Net Salary should be output of Sl. No. 2 – 3
 
19.
In Schedule S, Sl. No. 5 Deductions u/s 16 (5a+5b+5c) should be equal to sum of 5a+5b+5c
20.
In Schedule S, Sl. No. 6 Income chargeable under Salaries should be output of Sl.No. 4- 5
21.
Exemption u/s 10(10) for gratuity shall not exceed income offered under the head salary under sub head gratuity receipt and cannot exceed Rs. 20 lakhs
 
 
22.
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, In Schedule S in Field 3 dropdown value of “Sec 10(13A)-Allowance to meet expenditure incurred on house rent ” should not be more than (50% of dropdown value of ” Basic Salary and Dearness Allowance) or House Rent Allowance ” in the Sl. No. 1a of all employers of Sch S
 
 
23.
In Sch S in Field 3 dropdown value of “Sec 10(10B) Second proviso – Compensation under scheme approved by the Central Government ” should not be more than dropdown value of “Compensation due/received by an assessee from his employer or former employer in connection with the termination of his employment or modification thereto” in the Sl.No. 1c in Sch S or Rs. 500000/-
 
24.
In Schedule S in Field 3 Total value of allowances to the extent exempt u/s 10 excluding HRA u/s 10(13A) shall not exceed Total of Gross Salary at Sl. No. 2 as reduced by House Rent Allowance (of all the employers)
25.
Sum of Drop downs in Sl. No. 1a of Schedule S should be equal to Sl. No. 1a
26.
Sum of Drop downs in Sl. No. 1b of Schedule Should be equal to Sl. No. 1b
27.
Sum of Drop downs in Sl. No. 1c of Schedule S should be equal to Sl. No. 1c
28.
Sum of Drop downs in Sl. No. 1d of Schedule S should be equal to Sl. No. 1c
29.
Entertainment allowance 16(ii) will not be allowed for employees other than government.
 
30.
In Schedule Salary, Entertainment allowance will be allowed only to the extent of Rs 5000 or 1/5 of salary whichever is less for Central Govt and State Government employees u/s 16(ii). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
31.
In Schedule Salary, at Sl. No. 1a- Gratuity shall not be allowed against more than one Employer.
32.
In Schedule Salary, at Sl. No. 1a- Commuted pension shall not be allowed against more than one Employer.
 
33.
In schedule Salary, Standard deduction shall not be allowed more than the lower of Rs. 50,000 or Net Salary. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
34.
Sec 10(5)-Leave Travel concession/assistance received cannot be more than “Leave Travel Allowance” under Salary as per section 17(1).
 
35.
Exempt allowance u/s 10(7)-Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering service outside India cannot be more than Gross salary
36.
Sec 10(10AA)-Earned leave encashment cannot be more than Salary as per section 17(1)
37.
Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination of service cannot exceed Rs. 5,00,000
38.
In Schedule Salary, exempt allowances in Section 10(10B) OR Section 10(10B)(ii) OR Section 10(10C), only one can be claimed.
 
 
39.
In Schedule Salary, Section 10(14) 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 the value of Salary under “Other Allowance” & “Others” in Section 17(1)
 
40.
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 the value of Salary under “Other Allowance” & “Others” in Section 17(1)
41.
In Schedule Salary, same exempt allowance cannot be selected more than once.
42.
If exempt allowance u/s 10(13A) is claimed, then deduction u/s 80GG cannot be claimed for the corresponding period
 
 
 
 
 
43.
If option “Yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then following allowances cannot be claimed as exempt:
“Sec 10(5)-Leave Travel concession/assistance”
“Sec 10(13A)-Allowance to meet expenditure incurred on house rent”
“Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite) specifically granted to 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”
 
 
44.
Only the following allowances can be claimed as exempt, if option “yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ :
·         “Section 10(14) – 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”
 
45.
Exempt allowance u/s 10(14)(ii) “Transport allowance granted to certain physically handicapped assessee” cannot exceed Rs 38,400
46.
Since option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, Entertainment allowance u/s 16(ii) cannot be claimed.
47.
Since option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, Professional allowance u/s 16(iii) cannot be claimed.
48.
Since option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, Standard allowance u/s 16(ia) cannot be claimed.
49.
HUF cannot claim Income claimed for relief from taxation u/s 89A
50.
In Schedule Salary, Income claimed for relief from taxation u/s 89A cannot be claimed more than income offered in 1d
51.
Relief u/s 89 cannot be claimed by taxpayer if details of salary are “zero”/ “blank”
 
52.
In Schedule Salary, under line item “Income from retirement benefit account maintained in a notified country u/s 89A” in country drop-down, one country cannot be selected more than one time.
53.
In Schedule Salary, Income claimed for relief from taxation u/s 89A cannot be more than income offered in 1d
 
 
 
54.
Only the following allowances can be claimed as exempt, if option “yes” is selected for ‘Are you opting for new tax regime u/s 115BAC ?’ :
·         “Section 10(14) – 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”
55.
Sec 10(13A) exemption cannot be more than such income offered to tax.
56.
In Schedule HP, Standard deduction allowed on House property should be equal to 30% of Annual value.
57.
In case of co-owned house property assessee’s share and co-owner(s) share should be equal to 100 %.
58.
In case property is co-owned, annual value of the property owned should be equal to own percentage share *annual value.
59.
Assessee cannot claim interest on borrowed capital if assessee’s share of co-owned property is zero
60.
Municipal tax is not allowed where Gross rent received/ receivable/ lettable value is zero or null
 
 
61.
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, Interest on borrowed capital from HP cannot be claimed more than 2 lakhs in case of self- occupied property.
62.
Value at field 4 should be equal to Sum of Sl. No. 1k+2K+3
63.
In case of type of property is let out or deemed let out than Gross rent received/ receivable/ lettable value should be more than zero
64.
In Schedule HP, Sl.no 1e – Annual Value should be output of SL.no (1a- 1d)
65.
In Schedule HP, Sl.no 1d -Total should be output of SL.no (1b+1c)
66.
In Schedule HP, Sl.no 1i -Total should be output of SL.no (1g+1h)
67.
In Schedule HP – Sl.no 1k Income from House Property (1f – 1i + 1j) should be equal to sum of 1f – 1i + 1j
68.
In Schedule HP, Sl.no 3 Pass through income should be equal to the amount of HP income mentioned in Schedule PTI
 
69.
In Schedule HP, more than two house is claimed to be self-occupied / annual lettable value for the properties is zero or null for more than two house and interest on borrowed capital cannot be claimed as deduction for more than two self-occupied property
70.
If option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Interest on borrowed capital cannot be claimed for “Self-Occupied” house property.
71.
In case of co-owned house property, Asseesee PAN & Co-owners PAN cannot be same
72.
Being Resident or Resident but not Ordinarily resident Individual, question “Please select whether you want to claim the benefit u/s 115H or not” should be answered.
73.
Total of STCG should be equal to the individual breakup in Schedule CG
74.
Total of LTCG should be equal to the individual breakup in Schedule CG
75.
In Schedule CG, SL.no. C Income chargeable under the head “Capital Gain” should be equal to the sum of Sl. No. A9+B13
76.
In Schedule CG, Full Value of Consideration (Sl. No. A1aiii) is zero than expenses (Sl. No. A1b(iv) should not be claimed
77.
In Schedule CG, Full Value of Consideration (Sl. No. A2a) is zero than expenses (Sl.No. A2b(iv) should not be claimed
78.
In Schedule CG, Full Value of Consideration (Sl. No. A4aiii) is zero than expenses (Sl.No. A4b(iv) should not be claimed
79.
In Schedule CG, Full Value of Consideration (Sl. No. A5aiii) is zero than expenses (Sl.No. A5b(iv) should not be claimed
 
80.
In Schedule CG, Full Value of Consideration (Sl. No. B1aiii) is zero than expenses (Sl.No. B1b(iv) should not be claimed
81.
In Schedule CG, Full Value of Consideration (Sl. No. B2a) is zero than expenses (Sl.No. B2b(iv) should not be claimed
82.
In Schedule CG, Full Value of Consideration (Sl. No. B3a) is zero than expenses (Sl.No. B3b(iv) should not be claimed
83.
In Schedule CG, Full Value of Consideration (Sl. No. B6aiii) is zero than expenses (Sl.No. B6b(iv) should not be claimed
84.
In Schedule CG, Full Value of Consideration (Sl. No. B9aiii) is zero and expenses (Sl.No. B9b(iv) should not be claimed
85.
In schedule CG, Sl. No. A1 biv of STCG Total should be equal to sum of A1(bi+bii+biii)
86.
In schedule CG, Sl. No. A1c of STCG Balance should be equal to A1(aiii-biv)
87.
In Schedule CG Sl.no. A1e of STCG should be equal to A(1c-1d)
88.
In schedule CG, Sl. No. A2 biv of STCG Total should be equal to sum of A2(bi+bii+biii)
89.
In schedule CG, Sl. No. A2c of STCG Balance should be equal to A(2a-biv)
90.
In Schedule CG Sl.no. A2e of STCG should be equal to the sum of A(2c+2d)
91.
In Schedule CG Sl.no. A4(a)(ic) should be higher of A4(a)(ia) or A4(a)(ib)
92.
In Schedule CG, Sl. No. A4(aiii) should be equal to sum of A4[(a)(ic)+(a)(ii)]
93.
If in Sch CG, Sl. No. A4(biv) is should be equal to Sum of A4(bi+bii+biii)
94.
In schedule CG, Sl. No. A4c Balance should be equal to A4(aiii-biv)
95.
In Schedule CG Sl.no. A4e of STCG should be equal to the sum of A(4c+4d)
96.
In Schedule CG Sl.no. A5(a)(ic) should be higher of A5(a)(ia) or A5(a)(ib)
97.
In Schedule CG, Sl. No. A5(aiii) should be equal to sum of A5[(a)(ic)+(aii)]
98.
If in Sch CG A5(biv) should be equal to Sum of A5(bi+bii+biii)
99.
In schedule CG, Sl. No. A5c Balance should be equal to A5(aiii-biv)
100.
In Schedule CG Sl.no. A5e of STCG should be equal to the sum of A(5c+5d)
101.
In Schedule CG Sl.no. A6 of STCG should be equal to the sum of A(aXi + b)
102.
In Schedule CG Sl.no. A7 of STCG should be equal to the sum of (A7a + A7b + A7c)
 
 
 
103.
In Schedule CG, Sl. No. A8 Col. 10 Applicable Rate should be equal to lower of Col. 6 (Rate as per Treaty) or Col. 9 (Rate as per IT Act). Note: If status in Part A general is Non-resident, Applicable Rate shall be considered provided TRC flag is “Yes”. If status in Part A general is Resident, Applicable Rate shall be considered irrespective of the TRC flag.
104.
In schedule CG, Sl. No. B1 biv of LTCG Total should be equal to sum of B1(bi+bii+biii)
105.
In schedule CG, Sl. No. B1c of LTCG Balance should be equal to B1(aiii-biv)
106.
In Schedule CG Sl.no. B1e of LTCG should be equal to B(1c-1d)
107.
In schedule CG, Sl. No. B2 biv of LTCG Total should be equal to sum of B2(bi+bii+biii)
108.
In schedule CG, Sl. No. B2c of LTCG Balance should be equal to B(2a-biv)
109.
In Schedule CG Sl.no. B2e of LTCG should be equal to B(2c-2d)
110.
In schedule CG, Sl. No. B3 biv of LTCG Total should be equal to sum of B3(bi+bii+biii)
111.
In schedule CG, Sl. No. B3c of LTCG Balance should be equal to B(3a-biv)
112.
In Schedule CG Sl.no. B3e of LTCG should be the difference of B(3c-3d)
113.
In Schedule CG, Sl. No. B4a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 112A
114.
In Schedule CG Sl.no. B4c of LTCG should be equal to B(4a-4b)
115.
In Schedule CG, Sl. No. B5c LTCG on share or debenture should be equal to B(5a-5b)
116.
In Schedule CG Sl.no. B6(a)(ic) should be higher of B6(a)(ia) or B4(a)(ib)
117.
In schedule CG, Sl. No. B6 aiii Total should be equal to sum of B6(a)(ic+ii)
118.
In schedule CG, Sl. No. B6 biv Total should be equal to sum of B6(bi+bii+biii)
119.
In schedule CG, Sl. No. B6c Balance should be equal to B(6aiii-biv)
120.
In Schedule CG Sl. No. B6e of LTCG should be equal to B(6c-6d)
121.
In Schedule CG, Sl. No. B7a LTCG u/s 112A should be equal to total of Col. 14 of Schedule 115AD(1)(iii)
122.
In Schedule CG Sl. No. B7c of LTCG should be equal to B(7a-7b)
123.
In Schedule CG, Sl. No. B8c LTCG on share or debenture should be equal to B(8a-8b)
124.
In Schedule CG, Sl. No. B8f of LTCG should be equal to B(8d-8e)
125.
In Schedule CG, Sl. No. B9(a)(ic) should be higher of B9(a)(ia) or B9(a)(ib)
126.
In Schedule CG, Sl. No. B9 aiii Total should be equal to sum of B9(a)(ic+ii)
127.
In Schedule CG, Sl. No. B9 biv Total should be equal to sum of B9(bi+bii+biii)
 
128.
In Schedule CG, Sl. No. B9c Balance should be equal to B(9aiii-biv)
129.
In Schedule CG Sl. No. B9e of LTCG should be equal to B(9c-9d)
130.
In Schedule CG, Sl. No. B10 should be equal to B10(aXi + aXii + b)
131.
In Schedule CG, Sl. No. B11 should be equal to B11a+B11b
 
 
132.
In Schedule CG, Sl. No. B12 Col. 10 Applicable Rate is not equal to lower of Col. 6 (Rate as per Treaty) or Col. 9 (Rate as per IT Act) Note: If status in Part A general is Non-resident, Applicable Rate shall be considered provided TRC flag is “Yes”. If status in Part A general is Resident, Applicable Rate shall be considered irrespective of the TRC flag.
133.
In Schedule Capital Gain, Resident cannot claim tax benefit u/s 112(1)(c) at Sl.No. B6ie if he has not exercised option under 115H.
134.
In Schedule Capital Gain, Resident cannot claim tax benefit u/s 115AC at Sl.No. B6iie if he has not exercised option under 115H.
135.
In Schedule CG, Sl. No. D1g should be equal to sum of D(1a + 1b + 1c + 1d + 1e + 1f)
136.
In Schedule CG, Sl. No. Eix should be equal to the sum of Sl. No. (ii + iii + iv + v + vi
+ vii+viii)
137.
In “Schedule CG” E Total should be equal to the sum of E (Capital Loss to be set off – Total loss set off)
138.
In Schedule CG, Value at field Ei2 should be equal to the sum of Sl. No. (A2e+ A3a+ A7a)
139.
In Schedule CG, Value at field Ei3 should be equal to the sum of Sl. No. (A4e+ A7b)
140.
In Schedule CG, value at field Ei4 should be equal to the sum of Sl. No. (A1e+A3b+A5e+A6+A7c)
141.
In Schedule CG, Sl. No. Ei5 should be equal to Amount of income at Sl. No. A8b.
142.
In Sch CG, value at field Ei6 should be equal to the sum of Sl. No. (B3e+B4c+ B6e+B7c+ B8c+ B11a1+B11a2)
143.
In   Sch   CG,   value   at   field   Ei7   should   be   equal   to   the   sum   of   Sl.                                                                                                                                      No. (B1e+B2e+B5c+B8f+B9e+B10+B11b)
144.
In Schedule CG, Sl. No. Ei8 should be equal to Amount of income at Sl. No. B12b.
145.
In Schedule CG, value at field Eii should be equal to the sum of Sl. No. (A2e+A3a+A7a)
146.
In Sch CG, value at field Eiii should be equal to the sum of Sl. No. (A4e+A7b)
147.
In Sch CG, value at field Eiv should be equal to the sum of Sl. No. (A1e+A3b+A5e
+A6+A7c)
148.
In Schedule CG, Sl. No. Ev should be equal to Amount at income of Sl. No. A8b.
 
149.
In   Sch   CG,   value   at   field   Evi   should   be   equal   to   the   sum   of   Sl.                                                                                                                                      No. (B3e+B4c+B6e+B7c+B8c+B11a1+B11a2)
150.
In Sch CG, value at field Evii should be equal to the sum of Sl. No. (B1e+B2e+B5c+B8f+B9e+B10+B11b)
151.
In Schedule CG, Sl. No. Eviii should be equal to Amount of income at Sl. No. B12b.
152.
Total of deductions claimed under respective section in STCG and LTCG should match with Table D.
153.
In Sch CG, value at field E9 should be equal to the Col no (1-2-3-4-5-6-7-8)
 
154.
In schedule CG at table F total of all the quarter of field “Short-term capital gains taxable at the rate of 15%” should match with field 3(iii) of schedule BFLA “Short-term capital gain taxable @ 15% (Not applicable for Resident Senior Citizens)”
 
155.
In schedule CG at table F total of all the quarter of field “Short-term capital gains taxable at the rate of 30%” should match with field 3(iv) of schedule BFLA “Short-term capital gain taxable @ 30%” (Not applicable for Resident Senior Citizens)
 
156.
In schedule CG at table F total of all the quarter of field “Short-term capital gains taxable at applicable rates” should match with field 3(v) of schedule BFLA “Short-term capital gain taxable at applicable rates” (Not applicable for Resident Senior Citizens)
 
157.
In schedule CG at table F total of all the quarter of field “Short-term capital gains taxable at DTAA rates” should match with field 3(vi) of schedule BFLA “Short-term capital gain taxable at special rates in India as per DTAA” (Not applicable for Resident Senior Citizens)
 
158.
In schedule CG at table F total of all the quarter of field “Long- term capital gains taxable at the rate of 10%” should match with field 3(vii) of schedule BFLA “Long-term capital gain taxable @ 10%” (Not applicable for Resident Senior Citizens)
 
159.
In schedule CG at table F total of all the quarter of field “Long- term capital gains taxable at the rate of 20%” should match with field 3(viii) of schedule BFLA “Long term capital gain taxable @ 20%” (Not applicable for Resident Senior Citizens)
 
160.
In schedule CG at table F total of all the quarter of field “Long term capital gains taxable @ DTAA rates” should match with field 3(ix) of schedule BFLA “Long-term capital gain taxable at special rates in India as per DTAA” (Not applicable for Resident Senior Citizens)
161.
In Schedule CG ,In case A1(aii) does not exceed 1.10 times A1(ai), value at A1(aiii) should be equal to A1(ai), or else value at A1(aiii) should be equal to A1(aii)
162.
In Schedule CG ,In case B1(aii) does not exceed 1.10 times B1(ai), value at B1(aiii) should be equal to B1(ai), or else value at B1(aiii) should be equal to B1(aii)
163.
Income disclosed in STCG chargeable @15%, “Table E in Schedule CG” should be filled.
 
164.
Income disclosed in STCG chargeable @30%, then “Table E in Schedule CG” should be filled.
165.
Income disclosed in STCG chargeable at applicable rate, then “Table E in Schedule CG” should be filled
166.
Income disclosed under the head Short-term chargeable at special rates in India as per DTAA in Part B TI, should be consistent with the amount mentioned in Schedule CG
167.
Income disclosed in LTCG chargeable @10%, then “Table E in Schedule CG” should be filled
168.
Income disclosed in LTCG chargeable @20%, then “Table E in Schedule CG” should be filled
169.
In Schedule 112A, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5
170.
In Schedule 112A, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9
171.
In Schedule 112A, Col. 9 If the long-term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col. 11
172.
In Schedule 112A, Col. 11 Total Fair Market Value of capital asset as per section 55(2)(ac) should be equal to Col. 4*Col. 10
173.
In Schedule 112A, Col. 13 Total deductions should be equal to sum of Col. (7+12)
174.
In Schedule 112A, Col. 14 Balance should be equal to the output of Col. 6-Col. 13
175.
In Schedule 112A, Total should be equal to the sum of individual rows
176.
In Schedule 115AD(1)(iii) proviso, Col. 6 Total Sale Value should be equal to Col. 4*Col. 5
177.
In Schedule 115AD(1)(iii) proviso, Col. 7 Cost of acquisition without indexation should be higher of Col. 8 and Col. 9
178.
In Schedule 115AD(1)(iii) proviso, Col. 9 If the long-term capital asset was acquired before 01.02.2018 should be lower of Col. 6 and Col. 11
179.
In Schedule 115AD(1)(iii) proviso, Col. 11 Total Fair Market Value of capital asset as per section 55(2)(ac) should be equal to Col. 4*Col. 10
180.
In Schedule 115AD(1)(iii) proviso, Col. 13 Total deductions should be equal to sum of Col. (7+12)
181.
In Schedule 115AD(1)(iii) proviso, Col. 14 Balance should be equal to the output of Col. 6-Col. 13
182.
In Schedule 115AD(1)(iii) proviso, Total should be equal to the sum of individual rows
 
 
183.
In schedule 112A, Value at Column no. 4,5,10 & 11 cannot be greater than zero in case drop down is selected as “After 31s January 2018” to question whether shares are acquired on or before 31.01.2018 or after 31.01.2018?
 
184.
In schedule 115AD(1)(b)(iii), Value at Column no. 4,5,10 & 11 cannot be greater than zero in case drop down is selected as “After 31s January 2018” to question whether shares are acquired on or before 31.01.2018 or after 31.01.2018?
185.
In Schedule OS, Sl.no 1 Gross amount chargeable to tax at normal applicable rates should be equal to the sum of Sl.No. 1a+1b+1c+1d+1e
186.
In Schedule OS, Sl.no 3d Deduction u/s 57 should be equal to the sum of Sl.No. 3a+3a(ii)+3b+3c
187.
In Schedule OS, Sl.No. 1c Rental income from machinery, plants, building, etc., Gross is equal to zero or null, then Sl.No. 3b Depreciation cannot be claimed.
188.
In Schedule OS, Sl.No. 7 Income from other sources (other than from owning race horses) should be equal to sum of sl.no 2+6
189.
In Schedule OS, Sl.No. 8 Income from the activity of owning and maintaining race horses should be equal to sum of sl.no 8a-8b+8c+8d
190.
In Schedule OS, Sl.No. 9 Income under the head” Income from Other Sources” should be equal to sum of sl.no (7 +8e)
191.
In “Schedule OS” 2e should be equal to sum of all the drop downs
 
192.
In Schedule OS, Sl.no 1d Income of the nature referred to in section 56(2) which is chargeable to tax (di + dii + diii + div + dv) should be equal to sum of sl.no 1di+1dii+1diii+1div+1dv
193.
A non-resident Taxpayer cannot disclose income under section 115BBF.
194.
In Schedule OS -column 3 of table 2f, the sum of dropdown value of 1ai should not exceed the field 1ai “Dividend other than ii”
195.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 1b should not exceed the field 1b “Interest, Gross”
196.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 1c should not exceed the field 1c “Rental income from machinery, plants, buildings, etc., Gross”
 
197.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 1d should not exceed the field 1d “Income of the nature referred to in section 56(2) which is chargeable to tax “
 
198.
In Schedule Income from Other sources, under dropdown, “Income from retirement benefit account maintained in a notified country u/s 89A” in country drop-down, one country cannot be selected more than one time.
 
 
199.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 2a should not exceed the field 2a “Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB”
200.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 2d should not exceed the field 2d “Any other income chargeable at special rate” above
 
201.
In Schedule OS – column 3 of table 2f, the sum of dropdown value of 2e at Col 2 Amount of Income should not exceed the field 2e “Pass through income in the nature of income from other sources chargeable at special rates” above
 
 
202.
In schedule OS field 6 “Net Income from other sources chargeable at normal applicable rates ” should be equal to (1 – 3 + 4 + 5-DTAA related to 1) i.e “Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) – Deductions under section 57 + Amounts not deductible u/s 58 + Profits chargeable to tax u/s 59 – DTAA related to 1 in table f”.
 
 
203.
In schedule OS, Sl.No. 2f , column 10 should be lower of column 6 and column 9. Note: If status in Part A general is Non-resident, Applicable Rate shall be considered provided                        TRC                         flag                         is                         “Yes”. If status in Part A general is Resident, Applicable Rate shall be considered irrespective of the TRC flag.
204.
In Schedule OS, Sl.no 2 Income chargeable to tax at special rate should be equal to the sum of Sl.No. 2a+2b+2c+2d+2e+2f elements related to Sl. No. 1
205.
Deduction u/s 57(iia) can be claimed only if income is offered in Family Pension in Schedule OS
206.
In      Schedule      OS,      Sl.      No.      1b      should      be      equal      to      sum         of (bi+bii+biii+biv+bv+bvi+bvii+bviii+bix)
207.
In Schedule OS, Sl. No. 2c Accumulated balance of recognised provident fund taxable u/s 111 should be equal to sum of Col iii of Income Benefit
208.
In Schedule OS, Sl. No. 2c Total of tax benefit should be equal to individual amounts of col iv (Tax Benefit)
209.
The total of all the quarter of Income from Lottery should be equal to 2a of Schedule OS
– DTAA 115BB respectively (Not applicable for Resident Senior Citizens).
 
210.
In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income should be equal to [1ai (Dividend other than 2(22)(e)) – DTAA income of Dividend – System calculated value of Interest expenditure u/s 57 attributable to Dividend other than 2(22)(e)]
 
211.
Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15,000only If option ‘No’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Note : Rounding off +1 and -1 .
212.
Since option ‘Yes’ is selected for ‘Are you opting for new tax regime u/s 115BAC?’ Deduction u/s 57(iia) cannot be claimed”
 
213.
In Schedule OS, Interest expenditure on dividend u/s 57(i) should not be more than 20% of Dividend income.
214.
In Schedule OS, Expenses / deductions (in case of other than family pension), shall be allowed only if income is offered in Sl.No. 1b, 1c, 1d and 1e (except Family pension).
215.
In Schedule OS, value at sl.no.1a should be equal to 1ai + 1aii.
216.
In Schedule OS, Sl. No. 10 the quarterly break up of Dividend income taxable at DTAA rates should be equal to Dividend income selected at Sl.No. 2f of Schedule OS
 
217.
In Schedule OS, Sl. No. 10 the quartely break up of Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Income) should be equal to Dividend income selected at Sl.No. 2d and Sl No 2e of Schedule OS
218.
In Schedule OS, Sl. No. 10 Dividend Income u/s 115AC @ 10% should be equal to Dividend income selected at Sl.No. 2d and Sl No 2e of Schedule OS
219.
In Schedule OS, Resident cannot claim tax benefit u/s 115AC if he has not exercised option under 115H.
 
220.
In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) should be equal to Dividend income selected at Sl.No. 2d and Sl No 2e of Schedule OS
 
221.
In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) should be equal to Dividend income selected at Sl.No. 2d and Sl No 2e of Schedule OS
 
222.
Special income offered in schedule OS Sl.No. 2d should be equal to corresponding income in schedule SI, ie, Income chargeable u/s 115AC(1)(b)’ Income by way of dividend on GDR purchased in foreign currency  in case of a non-resident’
 
223.
In Schedule Income from Other sources, under dropdown, “Income from retirement benefit account maintained in a notified country u/s 89A” in country drop-down, one country cannot be selected more than one time.
 
224.
In Schedule Other Sources, Income claimed for relief from taxation u/s 89A cannot be claimed more than the income offered under Income from retirement benefit account maintained in a notified country u/s 89A
 
225.
Sum of quarterly breakup of Income from retirement benefit account maintained in a notified country u/s 89A(taxable portion) should be equal to ‘amount entered in pension accrued in a pension fund maintained in a notified country u/s 89A- Income claimed for relief from taxation u/s 89A’
 
226.
In Schedule OS, Sl no 5a. Income claimed for relief from taxation u/s 89A, shall be allowed only if income is offered in Sl.No. 1e under Income from retirement benefit account maintained in a notified country u/s 89A)
227.
In Schedule OS, Sl no 2d – Anonymous Donation u/s 115BBC cannot be more than 0

ITR 2 – Validation Rules for AY 2022-23

 
 
 
 
 
228.
User can opt only 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)
229.
If the assessee is governed by Portuguese Code, then “PAN of Spouse” should be provided.
230.
In Schedule 5A, Sl. No. 4 total should be equal to sum of Sl. No. (1+2+3) for all the columns.
231.
In Schedule EI, If net agricultural income for the year exceeds Rs.5 lakh, details of each agriculture land should be filled.
232.
In Schedule EI Sl.no. 5 Pass through income not chargeable to tax should be equal to the amount of exempt income mentioned in Schedule PTI
233.
In “Schedule EI”, in total of Other exempt income, (including exempt income of minor child) should be equal to value entered in amount columns.
234.
In “Schedule EI”, “Total income not chargeable to tax as per DTAA” should be equal to the total of amount entered in “Amount of Income”
235.
In Schedule EI Sl.No. 6 should be equal to sum of Sl.no 1+2+3+4+5
 
236.
In “Schedule EI” in the Net Agricultural income for the year should be equal to (Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) – Expenditure incurred on agriculture –Unabsorbed agricultural loss of previous eight assessment years)
237.
In “Schedule Part B-TTI” Tax payable on deemed total income under section 115JC should be equal to the 4 of schedule AMT.
238.
In Schedule Part BTTI, Credit under section 115JD of tax paid in earlier years should be equal to the Sl. No. 5 of Schedule AMTC.
239.
Schedule AMT should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
240.
Since No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule AMT, Sl.No. 1 should be equal to Sl.no 12 of Part BTI.
241.
In Schedule AMT, Sl.No. 3 Adjusted Total Income under section 115JC should be equal to sum of Sl.No. 1 + 2a.
 
 
242.
Since No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule AMT, Sl.No. 2a should be equal to sum of system computed value of 80QQB & 80RRB of Schedule VIA.
243.
In Schedule AMTC, Sl.No. 1 should be equal to Sl.No. 1d of Part BTTI
244.
Since No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule AMTC, Sl.No. 2 should be equal to Sl.No. 7 of Part BTTI.
245.
In Schedule AMTC, Sl.No. 3 should be equal to Sl.No. 2-1
246.
In Schedule AMTC, Sl.No. 3 should be equal to zero when Sl.No. 2 is less than or equal to Sl.No. 1
 
247.
If No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule AMTC, Sl.No. 5 Amount of tax credit under section 115JD utilized during the year [total of item No. 4 (C)] should be equal to Total of item No. 4c
 
248.
If No is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule AMTC, Sl.No. 6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] should be equal to Total of item No. 4D.
 
249.
If option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’, Deemed Income in schedule AMT and tax as per AMT should not be computed in Schedule Part B-TTI.
250.
In Schedule AMT, Sl.No. 4 tax payable under section 115JC should be equal to 18.5% of Sl.No. 3, if Sl.No. 3 is greater than 20 Lakh.
251.
In “Schedule AMTC” in field 4 column (B3) Balance brought forward to the current assessment year should be equal to B1-B2
 
252.
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, then Balance AMT Credit Carried Forward should be equal to the sum of (Balance brought forward to the current assessment year) – (AMT Credit Utilized during the Current Assessment Year) In “Schedule AMTC”
253.
In Schedule AMTC, Set-off in earlier assessment years cannot be claimed for AY 2021- 22
254.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’, In Schedule AMTC, values at column C and column D should not be more than zero.
255.
In schedule SI, Sl. No. i1 should be equal to Sl. No. 2c of schedule OS
256.
In schedule SI, Sl. No. ii1 should be equal to Sl. No. 2civ of schedule OS
257.
If no special Income shown, then tax at special rates should not be computed.
 
 
 
 
258.
Special income offered in schedule OS Sl. No. 2d should be equal to corresponding income in schedule SI. 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 “Yes” in case of non-resident.
If status in Part A general is Resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section irrespective of the TRC flag.
 
 
 
259.
Special income offered in schedule OS Sl. No. 2e should be equal to corresponding income in schedule SI. 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 “Yes” in case of non-resident.
If status in Part A general is Resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section irrespective of the TRC flag.
 
 
 
 
 
260.
In Schedule SI, Income u/s 115BB (Winnings from lotteries, puzzles, races, games etc.) should be equal to Sl. No. 2a after reducing corresponding DTAA income in Schedule OS.
 
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 “Yes” in case of non- resident.
 
If status in Part A general is Resident, for the purpose of schedule SI, each of the special income under this category should be passed after reducing DTAA income as referred to in 2f under given section irrespective of the TRC flag.
261.
In Schedule SI, income u/s 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) offered in schedule OS s l no 2b should be equal to Sl. No. 2b in schedule OS.
 
 
262.
Income from other sources chargeable at special rates in India as per DTAA should be equal to Sl. No. 2f in schedule OS. Note: If status in Part A general is Non-resident, DTAA     income     shall      be      considered      if      TRC      flag      is      “Yes”. If status in Part A general is Resident, DTAA income shall be considered irrespective of the TRC flag.
263.
In Schedule SI, amount at column (ii) Tax thereon should be equal to taxable income special rate
264.
In Schedule SI, tax computed cannot be null if income is greater than zero
 
265.
In Schedule Part B-TI, Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 10 should be consistent with all the special incomes of Schedule SI
 
 
266.
Sum of income u/s 111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) & Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% in schedule SI should be equal to corresponding income as per schedule BFLA
 
267.
Sum of income u/s 115AD (STCG for FIIs on securities where STT not paid) & Pass Through Income Short-term Capital Gain chargeable @ 30% should be equal to corresponding income as per schedule BFLA
268.
Sum of income u/s 112 (LTCG on others) & Pass Through Income Long-term Capital Gain chargeable @ 20% should be equal to corresponding income as per schedule BFLA
 
 
 
 
269.
Sum of income u/s 112 proviso (LTCG on listed securities/ units without indexation), 112(1)(c)(iii) (LTCG for non-resident on unlisted securities), 115AC (LTCG for non- resident on bonds/GDR), 115ACA (LTCG for an employee of specified company on GDR), 115AD (LTCG for FII on securities), 115E (LTCG for non-resident Indian on specified asset), 112A or section 115AD(1)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid), Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%-u/s 112A, Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% – u/s other than 112A should be equal to corresponding income as per schedule BFLA
270.
Total of all special incomes at should match with total income in schedule SI
271.
In “Schedule SI” Total of column “Tax thereon (ii)” should be equal to value entered in individual columns
 
272.
In schedule SI, Income chargeable u/s 115A(1)(a)(i)’ Dividends in the case of non- residents’ should be equal to the amount entered at corresponding item of Sl.No. 2d of schedule OS
 
273.
In schedule SI , Income chargeable u/s 115A(1)(a)(ii)’ Interest received in the case of non-residents’ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
274.
In schedule SI , Income chargeable u/s 115A(1)(a)(iia)’ Interest received by non-resident from infrastructure debt fund’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
275.
In schedule SI , Income chargeable u/s 115A(1)(a)(iiaa)’ Income received by non- resident as referred in section 194LC(1)’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
276.
In schedule SI , Income chargeable u/s 115A(1)(a)(iiab)’ Income received by non- resident as referred in section 194LD’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
277.
In schedule SI , Income chargeable u/s 115A(1)(a)(iiac)’ Income received by Non resident as in S.194LBA’ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
 
278.
In schedule SI , Income chargeable u/s 115A(1)(a)(iii)’ Income from units purchased in foreign currency in the case of non-residents’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
279.
In schedule SI , Income chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) ‘Income from royalty or fees for technical services received from Government or Indian concern’ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS .
 
280.
In schedule SI , Income chargeable u/s 115AC(1)(a)’ Income by way of interest on bonds purchased in foreign currency in case of a non-resident’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
281.
In schedule SI , Income chargeable u/s 115ACA’ Income by way of dividends from GDRs purchased in foreign currency by residents’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
282.
In schedule SI , Income chargeable u/s 115AD(1)(i)’ Income (other than dividend) received by an FII in respect of securities (other than units referred to in section115AB)’ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS.
 
283.
In schedule SI , Income chargeable u/s 115AD(1)(i)’ Income received by an FII in respect of bonds or government securities referred to in section 194LD ‘ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
284.
In schedule SI , Income chargeable u/s 115BBA’ Income received by non-resident sportsmen or sports associations or entertainer’ should be equal to the amount entered at corresponding item of Sl. No. 2d  of schedule OS
 
285.
In schedule SI , Income chargeable u/s 115BBF’ Income by way of royalty taxable ‘ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
286.
In schedule SI , Income chargeable u/s 115BBG’ Income by way of Transfer of carbon credits ‘ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
287.
In schedule SI , Income chargeable u/s 115E ‘ Investment Income of a Non-Resident Indian’ should be equal to the amount entered at corresponding item of Sl. No. 2d of schedule OS
 
288.
In schedule SI , Pass Through Income chargeable u/s 115A(1)(a)(i)’ Dividends in the case of non-residents’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
289.
In schedule SI , Pass through Income chargeable u/s 115A(1)(a)(ii)’ Interest received in the case of non-residents’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
 
290.
In schedule SI ,Pass through Income chargeable u/s 115A(1)(a)(iia)’ Interest received by non-resident from infrastructure debt fund’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
291.
In schedule SI , Pass through Income chargeable u/s 115A(1)(a)(iiaa)’ Income received by non-resident as referred in section 194LC(1)’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
292.
In schedule SI , Pass through Income chargeable u/s 115A(1)(a)(iiab)’ Income received by non-resident as referred in section 194LD’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
293.
In schedule SI , Pass through Income chargeable u/s 115A(1)(a)(iiac)’ Income received by Non resident as in S.194LBA’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
294.
In schedule SI , Pass through Income chargeable u/s 115A(1)(a)(iii)’ Income from units purchased in foreign currency in the case of non-residents’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
295.
In schedule SI , Pass through income chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) ‘Income from royalty or fees for technical services received from Government or Indian concern’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS .
 
296.
In schedule SI , Pass through Income chargeable u/s 115AC(1)(a)’ Income by way of interest on bonds purchased in foreign currency in case of a non-resident’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
297.
In schedule SI , Pass through Income chargeable u/s 115ACA’ ‘Income by way of dividends from GDRs purchased in foreign currency by residents’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
298.
In schedule SI , Pass through Income chargeable u/s 115AD(1)(i)’ Income (other than dividend) received by an FII in respect of securities (other than units referred to in section115AB)’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
299.
In schedule SI , Pass through Income chargeable u/s 115AD(1)(i)’ Income received by an FII in respect of bonds or government securities referred to in section 194LD ‘ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
300.
In schedule SI , Pass through Income chargeable u/s 115BBA’ Income received by non- resident sportsmen or sports associations or entertainer’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
301.
In schedule SI , Pass through Income chargeable u/s 115BBF’ Income by way of royalty taxable ‘ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
 
302.
In schedule SI , Pass through Income chargeable u/s 115BBG’ Income by way of Transfer of carbon credits ‘ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
303.
In schedule SI , Pass through Income chargeable u/s 115E’ Investment income’ should be equal to the amount entered at corresponding item of Sl. No. 2e of schedule OS
 
304.
Special income offered in schedule OS Sl.No. 2e should be equal to corresponding income in schedule SI, ie, Pass through Income chargeable u/s 115AC(1)(b)’ Income by way of dividend on GDR purchased in foreign currency in case of a non-resident’
305.
In Schedule 80G, Donee PAN cannot be same as “Assessee PAN” or “PAN at Verification”
306.
Deduction u/s 80CCD(1) is not applicable to HUF.
307.
Deduction u/s 80CCD(1B) is not allowed to HUF.
308.
Deduction u/s 80CCD(2) is not allowed to HUF.
309.
Deduction u/s 80E is not allowed to HUF.
310.
Deduction u/s 80EE is not allowed to HUF.
311.
Deduction u/s 80TTA cannot be claimed by a resident or not ordinarily resident Individual Senior Citizen/ super senior citizen.
312.
Deduction u/s 80TTB is allowed only to resident senior citizen and super senior citizen. Deduction is available only if not opted for new tax regime u/s 115BAC.
313.
Deduction u/s 80U is not allowed to HUF.
314.
Deduction u/s 80EEA is not allowed to HUF
315.
Deduction u/s 80EEB is not allowed to HUF
316.
Deduction u/s 80DD is not allowed to Non-Resident.
317.
Deduction u/s 80DDB is not allowed to Non-resident.
318.
Deduction u/s 80U is not allowed to Non-resident.
319.
Deductions claimed under Chapter VI-A should not be greater than “Gross  Total Income”
320.
In Schedule VIA, amount claimed in deduction u/s 80GGA should not be different from the amount claimed in Schedule 80GGA
321.
In Schedule Part BTI- Deduction under Chapter VI-A should be consistent with the total of all deductions in Schedule VI-A
322.
Deduction u/s 80QQB is not applicable to Non-resident individuals.
323.
Deduction u/s 80QQB is not applicable to HUF.
 
324.
Deduction u/s 80RRB is not applicable to Non-resident Individuals.
325.
Deduction u/s 80RRB is not applicable to HUF.
326.
In Schedule VIA, deduction u/s 80RRB plus 80QQB claimed cannot be more than the income entered at Sl.No. 1e in Schedule OS
327.
Donee PAN should not be same as “Assessee PAN” or “PAN at Verification”
328.
In Schedule 80G, amount of deduction computed should not be more than the eligible amount
329.
Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/- at Sl.No. A against one donee PAN.
330.
Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/- at Sl.No. B against one donee PAN.
331.
Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/- at Sl.No. C against one donee PAN.
332.
Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/- at Sl.No. D against one donee PAN.
 
333.
In Schedule 80G (A) “Donations entitled for 100% deduction without qualifying limit” “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode”
334.
In Schedule 80G (B) “Donations e “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode”
 
335.
In Schedule 80G (C) “Donations entitled for 100% deduction without qualifying limit” “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode”
 
336.
In Schedule 80G (D) “Donations entitled for 100% deduction without qualifying limit” “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode”
337.
In Schedule 80G(E) Donations should be equal to (A+B+C+D)
 
338.
In Schedule 80GGA, Details of donation for scientific research are rural development “Total Donation” should be equal to sum of “Donation in cash” AND “Donation in other mode”
339.
in Schedule 80GGA, Total Donation should be equal to the sum of (i+ii)
340.
Donee PAN should not be same as “Assessee PAN” or “PAN at Verification”
 
341.
Deduction under section 80D for Self and Family cannot be greater than 25000 Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
 
342.
In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
343.
Deduction of Preventive Health Check-up under section 80D for Self and Family and/or Parents       cannot                 be                  greater                  than                 5000.
Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
344.
Deduction under section 80D for Self and Family (Senior Citizen) cannot be greater than 50000.
Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
345.
In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
346.
Deduction under section 80D for Parents cannot be greater than 25000. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
347.
In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
348.
Deduction under section 80D for Parents (Senior Citizen) cannot be greater than 50000. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
349.
In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
350.
Eligible amount of deduction under section 80D cannot be greater than 100000. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
351.
In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl.                                                     No                                                    (1a+1b+2a+2b). Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
352.
In Schedule VIA, deduction claimed u/s 80G should not be more than the eligible amount           of           donation           mentioned           in            Schedule           80G. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
 
353.
In Schedule VIA if deduction u/s 80GGA is claimed then Schedule 80GGA must be filled.
Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
354.
Deduction under section 80D is claimed in Sch VI A then Schedule 80D must be filled
355.
80D claimed in Sch VI A should be equal to Eligible amount of deduction of Schedule 80D
356.
If exempt allowance u/s 10(13A) is claimed, then deduction u/s 80GG cannot be claimed for the period for which income of the nature of 10(13A) is received.
 
357.
In Schedule VIA, if Resident assessee has claimed deduction u/s 80U for self with severe disability, then amount should be equal to Rs.125,000. It cannot be either more or less. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
 
358.
In Schedule VI-A, if assessee has claimed deduction u/s 80DD for dependent person with severe disability then amount should be equal to Rs.1,25,000. It cannot be either more                                                             or                                                             less. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
 
359.
In Schedule VI-A, if assessee has claimed deduction u/s 80U for Self with disability then amount should be equal to Rs. 75,000. It cannot be either more or less. Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
360.
Deduction u/s 80CCD(2) cannot be claimed by taxpayer who has selected all employer category as “Pensioners”
361.
Deduction u/s 80CCD(2) cannot be claimed more than 14% of salary if any of the employer is Central Government or State Government.
362.
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 cannot be claimed.
363.
Schedule 80GGA should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
364.
Schedule 80G should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
365.
In Schedule 80GGA, Deduction u/s 80GGA is not allowed for donation made in cash for above Rs. 2000.
 
366.
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 except PAN ‘AAAAR1077P’.
 
367.
In Schedule 80D, Deduction at sl.no.1a “Self and Family” can be claimed only if dropdown at sl.no.1 is selected as “No”
368.
In Schedule 80D, Deduction at sl.no.1b “Self & Family including Senior Citizen” can be claimed only if dropdown at sl.no.1 is selected as “Yes”
369.
In Schedule 80D, Deduction at sl.no.2a “Parents” can be claimed only if dropdown at sl.no.2 is selected as “No”
370.
In Schedule 80D, Deduction at sl.no.2b “Parents including Senior Citizen” can be claimed only if dropdown at sl.no.2 is selected as “Yes”
371.
In Schedule 80D, deduction can’t be claimed in sl.no.1a and 1b if dropdown is selected as “Not claiming for Self /Family”
372.
In Schedule 80D, deduction can’t be claimed in sl.no.2a and 2b if dropdown is selected as “Not claiming for Parents”
 
373.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’then In Schedule Chapter VI-A, Deduction u/s 80C, 80CCC, 80CCD(1) , 80CCD(1B), 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80GGC, 80QQB,
80RRB, 80TTA, 80TTB, 80U cannot be claimed.
 
 
374.
In Schedule VI-A, if assessee has claimed deduction u/s 80DD for dependent person with disability, then amount should be equal to Rs.75,000. It cannot be either more or less.
Deduction is available only if option “No” is selected for ‘Are you opting for new tax regime u/s 115BAC?’
375.
Deduction u/s 80TTA should be restricted to interest income from Savings Account under Income from other sources or 3x of BFLA whichever is lower.
376.
Deduction u/s 80TTB should be restricted to interest income (Savings & Deposits) from other sources or 3x of BFLA, whichever is lower.
377.
Schedule 80D should be blank if option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC ?’
378.
Deduction u/s 80CCD(2) should not be more than 10% of salary in case of employer category is other than Central Government  or State Government
379.
“Losses of current year to be carried forward” at “Part B TI” should be equal to “Total of Current Year Losses” of Schedule CFL.
380.
Short Term Capital Loss at Schedule CFL” should be equal to sum of “Short Term Capital Losses remaining after set off” at table E of Schedule CG.
381.
Long Term Capital Loss at Schedule CFL is not equal to sum of “Long Term Capital Losses remaining after set off” at table E of Schedule CG.
382.
House Property Loss at Schedule CFL should be equal to the amount at “House Property Loss remaining after set-off at Schedule CYLA”.
 
383.
In Schedule BFLA, Sl.No. 2(xi) should be equal to Sl.No. 6 of CFL
384.
In Schedule BFLA, Sl.No. 2(ii) should be equal to Sl.No. 3c of CFL
385.
In “Schedule BFLA 2xii Total of brought forward loss set off should be equal to sum of (2ii+ 2iii+2iv + 2v+ 2vi + 2vii + 2viii + 2ix + 2xi)
386.
In “Schedule BFLA” in 3(xiii) Current year’s income remaining after set-off Total should be equal to the sum of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ 3ix + 3x + 3xi)
387.
In Schedule BFLA, Col. 3 should be equal to Col. 1- Col. 2
388.
In schedule BFLA 1 “Salaries” should match with 4(ii) of schedule CYLA
389.
In schedule BFLA 1(ii) “House property” should match with 4(iii) of schedule CYLA
390.
In schedule BFLA 1(iii) “Short-term capital gain taxable @ 15%” should match with 4(iv) of schedule CYLA
391.
In schedule BFLA 1(iv) “Short-term capital gain taxable @ 30%” should match with 4(v) of schedule CYLA
392.
In schedule BFLA 1(v) “Short-term capital gain taxable at applicable rates” should match with 4(vi) of schedule CYLA
393.
In schedule BFLA 1(vi) “Short-term capital gain taxable at special rates in India as per DTAA” should match with 4(vii) of schedule CYLA
394.
In schedule BFLA 1(vii) “Long-term capital gain taxable @ 10%” should match with 4(viii) of schedule CYLA
395.
In schedule BFLA 1(viii) “Long term capital gain taxable @ 20%” should match with 4(ix) of schedule CYLA
396.
In Schedule BFLA, Sl.No. 1ix should be equal to Sl.No. 4x of schedule CYLA
397.
In schedule BFLA 1 “Net income from other sources chargeable at normal applicable rates.” should match with 4(xi) of schedule CYLA
398.
In schedule BFLA 1(xi) “Profit from owning and maintaining race horses” should match with 4(xii) of schedule CYLA
399.
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CYLA Sl. No. 2xiii should not be more than Rs. 200000
400.
“House property loss claimed at Schedule CYLA” should be equal to amount at “Schedule HP”.
401.
“Other sources loss at Schedule CYLA” should be equal to amount at “Schedule OS”.
 
402.
In Schedule CYLA, Sl.no 2xiii Total loss set off (2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2viii
+ 2ix + 2x+2xi+2xii) should be equal to sum of 2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2viii
+ 2ix + 2x+2xi+2xii
 
 
403.
In Schedule CYLA, Sl.no 3xiii Total loss set off (3ii + 3iii + 3iv + 3v + 3vi + 3vii + 3viii
+ 3ix + 3x+3xi+3xii) should be equal to sum of 3ii + 3iii + 3iv + 3v + 3vi + 3vii + 3viii
+ 3ix + 3x+3xii
404.
In Schedule CYLA, Sl.no 2xiv i.e. Loss remaining after set-off should be equal to the output of Sl.no. 2i-2xiii
405.
In Schedule CYLA, Sl.no 3xiv i.e. Loss remaining after set-off should be equal to the output of Sl.no. 3i-3xiii
406.
In Schedule CYLA, Col No. 4 Current year’s Income remaining after set-off should be equal to the output of Col No. 1-2-3
407.
In Schedule CYLA Short term capital gain @15% should be equal to SL.no. 9ii of item E of Schedule CG
408.
In Schedule CYLA Short term capital gain @30% should be equal to SL.no. 9iii of item E of Schedule CG
409.
In Schedule CYLA Short term capital gain taxable at applicable rates should be equal to SL.no. 9iv of item E of Schedule CG
410.
In Schedule CYLA Short term capital gain taxable at DTAA rates should be equal to SL.no. 9v of item E of Schedule CG
411.
In Schedule CYLA Long term capital gain taxable @10% should be equal to SL.no. 9vi of item E of Schedule CG
412.
In Schedule CYLA Long term capital gain taxable @20% should be equal to SL.no. 9vii of item E of Schedule CG
413.
In Schedule CYLA Other Source Income (excluding profit from owning race horses and amount chargeable to special rate of tax) should be equal to SL.no. 6 of Schedule OS
414.
In Schedule CYLA Profit from owning and maintaining race horses should be equal to SL.no. 8e of Schedule OS
415.
In Schedule CYLA Salary Income should be equal to SL.no. 6 of Schedule Salary
416.
“Losses of current year set off against income from all the heads” should be equal to “Total losses set off” at Schedule CYLA.
417.
Brought forward losses set off against Balance Income should be equal to “Total of brought forward losses set off” at Schedule BFLA.
418.
In Schedule CYLA Long term capital gain taxable at DTAA rates should be equal to SL.no. 9viii of item E of Schedule CG
 
419.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CYLA, loss under head house property cannot be carried forward at Sl. No. 2xiv.
 
 
420.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?, In schedule CYLA, loss under house property cannot be allowed to set off at Sl. No. 2ii to 2xiii.
421.
In Schedule BFLA, Sl. No. 2 (iii+iv+v+vi+vii+viii+ix) should be equal to Sl. No. 4+5 of Schedule CFL
422.
In Schedule PTI Col. 9 should be equal to output of Col 7-8
423.
In Schedule PTI, Sl. No. iia Short Term should be equal to sum of ai+aii
424.
In Schedule PTI, Sl. No. iib Long Term should be equal to sum of bi+bii
425.
In Schedule PTI, Sl. No. iii Other Sources should be equal to sum of a+b
426.
In Schedule PTI, Sl. No. iv Income claimed to be exempt should be equal to sum of a+b+c
 
427.
In schedule FSI total of column e “Tax relief available in India(e)= (c) or (d) whichever is lower” should match with e + e(ii) + e(iii) + e(iv) i.e Salary + House Property + Capital Gains + Other Sources.
428.
Schedule FSI is not applicable if residential status is non-resident
 
429.
In schedule FSI total of column b “Income from outside India (included in PART B-TI) should match with b + b(ii) + b(iii) + b(iv) i.e Salary + House Property + Capital Gains
+ Other Sources.
 
430.
In Schedule FSI, if tax relief is claimed against salary income then amount shown in Gross salary under Schedule salary should not be less than the amount shown under salary in Schedule FSI
 
431.
In Schedule FSI, If tax relief is claimed against House Property then amount shown in House property in Sl.no 1k+2 should not be less than the amount of income shown under House property in Schedule FSI
 
432.
In Schedule FSI, if tax relief is claimed against Capital Gains then amount of Income shown in Capital gains should not be less than the amount of income shown under Capital gains in Schedule FSI
 
433.
In schedule TR field 2 “Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d))” should match with the sum of items in 1(d), wherever the corresponding 1(e ) field is selected as Section 90/90A
 
434.
In schedule TR field 3 “Total Tax relief available in respect of country where DTAA is not applicable (section 91) (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 91.
435.
Schedule TR is not applicable if residential status is non-resident
 
 
436.
In schedule TR field “Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country)” should match with total of column “Tax paid outside India” in schedule FSI for each and every “Country code” and “Taxpayer Identification Number”.
 
437.
In schedule TR field “Total tax relief available (total of (e) of Schedule FSI in respect of each country” should match with total of column “Tax relief available in India (e) = (c) or (d) whichever is lower” in schedule FSI for each and every “Country code” and “Taxpayer Identification Number”.
438.
Schedule AL should be filled if total Income is greater than 50 Lakhs.
439.
In Sl No 8c, figure is not equal to Col 7 of Schedule Tax Deferred on ESOP
440.
HUF, is not eligible to claim Deferred tax on ESOP
441.
In Schedule TCS, “The Amount of TCS claimed this year” cannot be more than “Tax collected”.
 
442.
In “Schedule Part B TTI” 15d Self-Assessment Tax should be equal to the sum of total Tax Paid in schedule IT and date of deposit should be after 31/03/2021 for A.Y 2021- 22.
 
443.
In “Schedule Part B TTI” point 15a “Advance Tax” paid should be equal to the sum of total Tax Paid in schedule IT and date of deposit should be between 01/04/2021 and 31/03/2022 for A.Y 2022-23.
444.
In “Schedule IT” Total of Column 5 “Amount” Should be equal to sum of amount entered in amount column
445.
In “Schedule Part B-TTI” in 15(c) of TCS should be equal to the value entered in total of column 5 of 22D
446.
In Schedule TCS, Total TCS claimed should be equal to sum of individual values
 
 
447.
As per Rule 37BA of the Income Tax Rules, 1962, read with Section 199 of the Income Tax Act, 1961, credit of tax deducted at source shall be given for the assessment year for which such income is assessable. Thus, please ensure that the schedules contain the details    of    the    receipts    and    are    not    left    blank.    (category    –    A) Further, ensure that all the receipts / income on which credit is claimed as per 26AS is appearing in the return.
448.
In Schedule TDS2 (Other than salary), “Unclaimed TDS brought forward and details of TDS of current FY should be provided in different rows in Sch TDS 2”
449.
In schedule TDS, As per Form 16C, TDS claimed cannot be more than Gross income disclosed
450.
In schedule TDS Other than Salary, TDS claimed cannot be more than Gross income disclosed
451.
Corresponding Receipts/withdrawals offered – “Gross Amount (Col 11)” and “Head of Income (Col 12)” is to be filled since TDS is claimed in column 9 of TDS2.
 
452.
Corresponding Receipts/withdrawals offered – “Gross Amount (Col 11)” and “Head of Income (Col 12)” is to be filled since TDS is claimed in column 6 of TDS3.
453.
In TDS2, In field “TDS claimed”, amount entered cannot be more than sum of amount filled in “TDS b/f” and “TDS Deducted”.
454.
In TDS3, In field “TDS claimed”, amount entered cannot be more than sum of amount filled in “TDS b/f” and “TDS Deducted”.
455.
HUF cannot have TDS on salary.
 
 
456.
In Schedule TDS (2)/(3), TDS credit relating to other person is selected then the PAN of other person should be provided.
 
Also ensure that the other person from whom credit for TDS is claimed files the return of income and gives away the TDS in his/ her return in favour of the Tax payer.
457.
In Schedule TDS (2)/(3), TAN of the Deductor/ PAN of Tenant/ Buyer should be filled.
458.
In Schedule TDS from salary, “Total tax deducted” cannot be more than “Income chargeable under the head Salary”.
459.
In Schedule TDS Other than Salary and TDS as per Form 16C, claim of TDS in “Claimed in own hands” should be less than or equal to “TDS b/f” and “TDS deducted”.
460.
If TDS deducted value in schedule TDS 1 > 0, then value in schedule Salary “sl.no.2. Total Gross salary” field should be more than “0”
461.
TDS deducted value in schedule TDS 1 CANNOT BE MORE THAN value in schedule Salary “sl.no.2. Total Gross salary”
462.
If tax computation has been disclosed. GTI (Gross Total Income) should be disclosed mandatorily, It cannot be left as Nil or 0.
463.
The value in pt.3av -“Total Short term ” in Part B TI should be equal to total of pt. (3ai
+ 3aii + 3aiii +3aiv)
464.
The value in pt.3biv -“Total Long term” in Part B TI should be equal to total of pt. (3bi+3bii+3biii)
465.
In Schedule Part BTI, the amount of “Total Capital Gains” should be equal to the sum of “Short Term and Long-Term Capital Gains”.
466.
“Total Income from other sources” at Schedule B TI is different with the sum of “Individual incomes from Other Sources head”.
467.
The Total income from all heads of income should be equal to sum of individual heads of income.
468.
Tax Payments claimed in “Part B-TTI” should be equal to claims made in Schedule TDS/TCS/Schedule IT.
 
469.
Schedule Salary is mandatory to be filled if Income disclosed under the head Salaries in Part B-TI.
470.
Schedule HP is mandatory to be filled if Income disclosed under the head House Property in Part B TI.
471.
Income disclosed under the head Long term chargeable at special rates in India as per DTAA in Part B TI, should be consistent with the amount mentioned in Schedule CG
472.
“Income from sources other than from owning Race Horses & Income chargeable at special rate” is disclosed at Schedule Part B TI, then Sch OS should be filled.
473.
“Income chargeable to tax at special rate” is disclosed at Schedule Part B TI, then “Schedule OS” should be filled
474.
“Income from the activity of owning and maintaining race horses” is disclosed at Schedule Part B TI, then “Schedule OS” should be filled
475.
Gross Total Income should be equal to sum of the Incomes individually offered.
476.
“Total Income” should be equal to “Gross Total Income minus Chapter VI-A deductions after considering rounding-off”.
477.
If option Yes is selected for ‘Are you opting for new tax regime u/s 115BAC?’, In Schedule Part B TTI, Sl.No. 1a to 1d should not be more than zero.
 
478.
If option No is selected for ‘Are you opting for new tax regime u/s 115BAC, In Schedule Part BTTI, SL.no 1d Total tax payable on deemed total income (1a+1b+1c) should be equal to sum of Sl.no. 1a+1b+1c
479.
“Tax Payable on Total Income” should be equal to Normal Tax plus Special Tax minus Rebate on Agricultural Income.
480.
The amount at “Tax payable” should be equal to the amount of Tax Payable on Total Income minus Rebate u/s 87A.
481.
The amount at “Gross tax liability” should be equal to the sum of (Tax Payable, Surcharge & Education Cess)
482.
“Relief claimed under section 90/90A in Part B TTI” should be equal to “Amount entered in Schedule TR”
483.
“Relief claimed under section 91 in Part B TTI” should be equal to “Amount entered in Schedule TR”
484.
“Total Tax Relief” should be equal to the sum of (Relief u/s 89, Relief u/s 90/90A and Relief u/s 91).
485.
“Total Interest and Fee Payable” should be equal to “Interest u/s 234A + 234B + 234C+ Fee payable u/s 234F”
486.
“Aggregate liability” should be equal to the sum of “Net tax liability plus Total Interest Payable”
 
487.
“Total Taxes Paid” should be equal to the sum of “Advance Tax, TDS, TCS & Self- Assessment Tax”
488.
IFSC under “Bank Details” should match with the RBI database
489.
Rebate u/s 87A is not allowed to Non-resident.
490.
Rebate u/s 87A is not allowed to HUF.
491.
Rebate u/s 87A cannot be claimed by Resident or Non-Ordinarily Resident Individual having Total income more than Rs. 5 lakhs.
492.
Taxpayer cannot offer income chargeable at special rates in Schedule Part B-TI without mentioning the same in respective schedules
493.
If deductions claimed at “Part B TI”, then “Schedule VI-A” should be filled.
494.
Refund claimed should match with the difference of “Total Taxes Paid” and “Total Tax and Interest payable”.
495.
Tax payable Amount should match with the difference of “Total Tax and “Interest payable” and “Total Taxes Paid”.
496.
“Income details” and “Tax computation” should be disclosed where details regarding “Taxes Paid” have been disclosed.
497.
In “Schedule Part B-TI” Net agricultural income/ any other income for rate purpose should be equal to the value entered in Sl. No. 2 of Schedule EI
498.
In “Schedule Part B-TI” in ’11’ Deductions under Chapter VI-A should be equal to the value entered in “v” of Schedule VIA or (9-10) of PART-BTI, whichever is lower.
499.
In “Schedule Part B-TI”, at Sl.No. ‘7’ Balance after set-off current year losses should be equal to value of Sl.No. 5 – Sl.No. 6 of Schedule Part BTI
500.
In Schedule Part B TTI, Sl.No. 8a + 8b should be equal to Sl.No.8.
501.
In Part BTI, Sl.No. 17 Deemed income under section 115JC should be equal to Sl.No. 3 of Schedule AMT
502.
In “Schedule Part B-TI”, Sl.No. ’15’ Aggregate income should be equal to the sum of 12- 13+14
503.
In “Schedule Part B-TTI”, Gross tax payable should be higher of Total Tax Payable on deemed total income or Gross tax liability.
504.
In Schedule Part BTTI, Sl. No. 10 Tax payable after credit u/s 115JD should be equal to sum of Sl. No. 8a -9
505.
In Schedule Part BTTI, Sl. No. 12 Net tax liability is should be equal to Sl. No. 10-11d
 
 
506.
In Part A General “Name of the representative, Capacity of the representative, Address of the representative and Permanent Account Number (PAN)/ Aadhaar of the representative” is mandatory if in schedule “Verification” Verification capacity is selected as “Representative” from drop down
 
Category D:
Table 3: Category D Rule
 
Sl. No
Scenarios
1.
It is mandatory to file Form 29C- Report under section 115JC of the Income-tax Act, 1961 if AMT tax is more than Normal Tax.
2.
If total income under section 115JC as per schedule AMT is less than or equal to Rs. 5000000, surcharge cannot be entered in Schedule B-TTI.
3.
If assessee claiming relief u/s 90 & 91 then it is mandatory to file Form 67 within the due date allowed u/s 139(1)
4.
If assessee disclosed income under section 115BBF then furnishing of Form 3CFA is mandatory within due time allowed u/s 139(1)
5.
Form 10E is required to be filed to claim Relief u/s 89.
6.
Deduction u/s 80QQB cannot be claimed if return is not filed within the due date or extended due Date
7.
Deduction u/s 80RRB cannot be claimed if return is not filed within the due date or extended due Date
 
8.
Assessee cannot claim deduction u/s 10(10AA) more than the maximum limit of Rs 300000/- for employer category other than “Central, State Government, CG-Pensioners and SG-Pensioners”
9.
Deduction u/s 80GG cannot be claimed if Form 10BA is not filed.
10.
Form 10EE is required to be filed with-in the time allowed u/s 139(1) to claim Relief u/s 89A.

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