central board of direct taxes, e-filing project · central board of direct taxes, e-filing project...

Central Board of Direct Taxes,

e-Filing Project

ITR 3 – Validation Rules for AY 2018-19

Version 1.3

07 September 2018

Directorate of Income Tax (Systems)

E-2, A.R.A. Centre, Ground Floor

Jhandewalan Extension

New Delhi – 110055

CBDT_e-Filing_ITR 3 – Validation Rules for AY 2018-19 V1.3

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Document Revision List

Document Name: ITR 3 – Validation Rules for AY 2018-19

Version Number: 1.3

Revision Details

Version No. Revision Date Revision Description Page Number

1.3 07-Sep-18 Refer Point 3.3 15

1.2 09-Aug-18 Refer Point 3.2 9

1.1 07-July-18 Refer Point 3.1 9

1.0 18-May-18 Initial Release NA


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Contents 1. Purpose ......................................................................................................... 5

2. Validation Rules .............................................................................................. 5

2.1 Category A: .............................................................................................. 5

2.2 Category B: ............................................................................................ 13

2.3 Category C:............................................................................................ 13

2.4 Category D: ........................................................................................... 14

3 Change in validation Rules ............................................................................. 14

3.1 Change as on July 07, 2018 ..................................................................... 14

3.2 Change as on August 09, 2018 ................................................................. 14

3.3 Change as on September 07, 2018 ........................................................... 15


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List of Tables

Table 1: List of Category of Defect ........................................................................................... 5

Table 2: Category A Rules ............................................................................................................ 5

Table 3: Category B Rules .......................................................................................................... 13

Table 4: Category C Rules .......................................................................................................... 13

Table 5: Category D Rules .......................................................................................................... 14

Table 6: Rule Changes made on July 07, 2018 .................................................................. 14

Table 7: Rule Changes made on August 09, 2018 ............................................................ 14

Table 8: Rule Changes made on September 07, 2018.................................................... 15


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1. 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

commercially available software or websites that offer return preparation facilities as well.

In order to improve the data quality received through in ITRs prepared through such

commercially available software, various types of validation rules are being deployed in

the e-Filing portal so that the data which is being uploaded can be validated to a large

extent. Taxpayers are advised to review the same to ensure that the software that is used

is compliant with these requirements to avoid rejection of return due to poor data quality

or mistakes in the return. Software providers are strictly advised to adhere to these rules

to avoid inconvenience to the taxpayers who may use their software.

2. Validation Rules The validation process at e-Filing/CPC end is to be carried out in ITR 3 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.

B

Return data will be allowed to be uploaded but the taxpayer uploading the

return will be informed of a possible defect present in the return u/s

139(9). Appropriate notices/ communications will be issued from CPC.

C Third party utility providers will be alerted about the inconsistent data

quality and warned about future barring of their utility.

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.

2.1 Category A:

Table 2: Category A Rules

Sl. No. Scenarios

1 Tax computation has been disclosed but Gross Total Income is nil.

2 The amount at "Total Profits and Gains from Business or Profession" is

different with the sum of "Individual Profits and Gains from Business or

Profession".

3 The amount at "Total Short term Capital Gains" is different with the sum of

"Individual Short Term Capital Gain amounts".

4 The amount at "Total Long term Capital Gains" is different with the sum of

"Individual Long Term Capital Gain amounts".

5 The amount at "Total Capital Gains" is different with the sum of "Short Term

and Long Term Capital Gains".

6 "Total Income from other sources" at Schedule B TI is different with the sum

of "Individual incomes from Other Sources head".

7 "Total income from all the heads of income" at Part B TI is different with the

sum of "Incomes from individual heads".

8 Tax Payments claimed in "Part B-TTI" are different with the claims made in

TDS/TCS/Tax Payments.

9 Income claimed under the head Salaries in Part B TI, but Schedule Salary is

not filled!


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10 Income claimed under the head House Property in Part B TI, but Schedule HP

is not filled!

11 Income claimed under Profit and gains from business other than speculative

business and specified business in Part B TI, but Sch BP is not filled!

12 Income claimed under Profit and gains from speculative business in Part B TI,

but Sch BP is not filled!

13 Income claimed under Profit and gains from specified business in Part B TI,

but Sch BP is not filled!

14 Income claimed in STCG chargeable @15%, but "Table E in Schedule CG" is

not filled!

15 Income claimed in STCG chargeable @30%, but "Table E in Schedule CG" is

not filled!

16 Income claimed in STCG chargeable at applicable rate, but "Table E in

Schedule CG" is not filled!

17 Income claimed in LTCG chargeable @10%, but "Table E in Schedule CG" is

not filled!

18 Income claimed in LTCG chargeable @20%, but "Table E in Schedule CG" is

not filled!

19 "Income from sources other than from owning Race Horses & Income

chargeable at special rate" is claimed at Sch-Part B TI, but Sch-OS is not

filled!

20 "Income chargeable to tax at special rate" is claimed at Schedule Part B TI,

but "Schedule OS" is not filled!

21 "Income from the activity of owning and maintaining race horses" is claimed

at Schedule Part B TI, but "Schedule OS" is not filled!

22 "Losses of current year set off against income from all the heads" is different

with the "Total losses set off" at Schedule CYLA.

23 Brought forward losses set off against Balance Income is different with "Total

of brought forward losses set off" at Schedule BFLA.

24 Gross Total Income is not matching with sum of the Incomes individually

offered.

25 Deduction u/s 10A is claimed in Part B TI but Schedule 10A is not filled!

26 "Losses of current year to be carried forward" at "Part B TI" is different with

the "Total of Current year losses" of Schedule CFL.

27 "Total Income" is different with the "Total of (GTI minus Chapter VI-A

deductions) after considering rounding-off"

28 Tax Payable on deemed total Income u/s 115JC in Part B TTI is different with

the tax ascertained at Schedule AMT.

29 "Total Tax Payable on Deemed Total Income u/s 115JC" is different with the

sum of (Tax Payable on Deemed Income plus Surcharge plus Cess).

30 "Tax Payable on Total Income" is different with the sum of (Normal Tax plus

Special Tax minus Rebate on Agricultural Income).

31 The amount at "Tax payable" is different with the amount of [Tax Payable on

Total Income minus Rebate u/s 87A]

32 The amount at "Gross tax liability" is different with the sum of (Tax Payable,

Surcharge & Education Cess)

33 AMT Credit u/s 115JD claimed in Part B TTI is different with the amount of

Credit at Schedule AMTC.

34 "Relief claimed under section 90/90A in Part B TTI" is different with "Amount

entered in Schedule TR"!

35 "Relief claimed under section 91 in Part B TTI" is different with "Amount

entered in Schedule TR"!

36 "Total Tax Relief" is different with the sum of (Relief u/s 89, Relief u/s

90/90A and Relief u/s 91).

37 "Total Interest Payable" is different with the sum of "Interest u/s 234A +

234B + 234C+234F"


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38 "Aggregate liability" is different with the sum of "Net tax liability plus Total

Interest Payable"

39 "Total Taxes Paid" is different with the sum of "Advance Tax, TDS, TCS &

Self-Assessment Tax"

40 "Profit before Tax as per Profit & Loss a/c" in Schedule BP is different with

the sum of "[Profit before Tax] plus [Net Profit (No Accounts Case)] as per

P&L A/c."

41 "House property loss claimed at Schedule CYLA" is different with the amount

at "Schedule HP".

42 "Business & Profession loss claimed at Schedule CYLA" is different with the

amount at "Schedule BP".

43 "Other sources loss at Schedule CYLA" is different with the amount at

"Schedule OS".

44 "House Property Loss at Schedule CFL" is different with the amount at

"House Property Loss remaining after set-off at Schedule CYLA".

45 "Name" does not match with the "Name" as per the PAN database.

46 The amount of "DTAA at Schedule SI" is different with the amount at "Total

income under DTAA at Schedule OS & Schedule CG.

47 When "House Property" is "Self-occupied", loss from HP is more than 2 lakhs.

48 Depreciation allowable under section 32(1)(ii) and 32(1)(iia) in Schedule BP

is different with Point No. 6 of Schedule DEP

49 STCG on depreciable assets at Schedule CG is different with the amount at

Schedule DCG

50 Amount of depreciation set-off against the current year income at Schedule

UD is different with the set-off amount at Schedule BFLA

51 Amount of allowance set-off against the current year income at Schedule UD

is different with the set-off amount at Schedule BFLA

52 Deduction u/s 80G is claimed But details are not provided in Schedule 80G.

53 Deduction u/s 80-IA claimed in "Schedule VI-A" but "Schedule 80-IA" is not

filled!

54 Deduction u/s 80-IB claimed in "Schedule VI-A" but "Schedule 80-IB" is not

filled!

55 Deduction u/s 80-IC/IE claimed in "Schedule VI-A" but "Schedule 80-IC/IE"

is not filled!

56 Donee PAN is same as "Assesse PAN" or "PAN at Verification"

57 Total Income is greater than 50 Lakhs, but Schedule AL is not filled.

58 Total Income at Schedule AMT is Negative. But the loss in Total Income is

NOT only because of the Specified Business Loss.

59 IFSC under "Bank Details" is not matching with the RBI database

60 Income claimed u/s 115BBF in Part B TI is not matching with the same

income disclosed in Schedule BP.

61 Deduction u/s 80JJAA is claimed by the assessee who is not liable for audit

u/s 44AB.

62 Rebate u/s 87A is claimed by Non-resident.

63 Rebate u/s 87A is claimed by HUF.

64 Rebate u/s 87A is claimed by Resident or Non Ordinarily Resident Individual

having Total income more than Rs 3.5 lakhs.

65 Deduction u/s 80CCD (2) is claimed by HUF.

66 Deduction u/s 80CCG is claimed by Non-resident.

67 Deduction u/s 80CCG is claimed by HUF.

68 Deduction u/s 80CCG is claimed by the assessee whose Gross Total Income

is more than 12 Lakhs.

69 Deduction u/s 80DD is claimed by Non-resident.

70 Deduction u/s 80DDB is claimed by Non-resident.

71 Deduction u/s 80E is claimed by HUF.


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72 Deduction u/s 80EE is claimed by HUF.

73 Deduction u/s 80QQB is claimed by Non-resident.

74 Deduction u/s 80QQB is claimed by HUF.

75 Deduction u/s 80RRB is claimed by Non-resident.

76 Deduction u/s 80RRB is claimed by HUF.

77 Deduction u/s 80TTA is claimed by the assessee who doesn't have interest

income under the head other sources.

78 Deduction u/s 80U is claimed by Non-resident.

79 Deduction u/s 80U is claimed by HUF.

80 Income from Patent u/s 115BBF is claimed by Non-resident.

81 Sum of deduction claimed u/s 80C, 80CCC & 80CCD (1) is more than

1,50,000.

82 Deductions claimed at Point No. 13a of "Part B TI" but "Schedule VI-A Part

B,CA and D" is not filled!

83 Deductions claimed at Point No. 13b of "Part B TI" but "Schedule VI-A Part C"

is not filled!

84 "Sources of funds" should match with "Total application of funds" in Balance

sheet

85 Assessee should enter valid Mobile Number

86 In schedule TDS1 (Other than salary), "Unclaimed TDS brought forward and

details of TDS of current FY should be provided in different rows in Sch

TDS1"

87 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

TDS2"

88 Gross receipts at field no 53(i)(a) should be equal to total of gross receipts

received through a/c payee cheque or a/c payee bank draft or bank

electronic clearing system received before specified date and Any other mode

89 ITR cannot be uploaded by minor. Only legal guardian can perform the

required functions.

90 Income claimed u/s 115BBG in Part B TI is not matching with the same

income disclosed in Schedule BP.

91 The assessee is governed by Portuguese Code but "PAN of Spouse" is not

provided.

92 In Schedule TDS 2 The Amount of TDS claimed this year” is more than “Tax

deducted”.

93 In Schedule TCS, “The Amount of TCS claimed this year” cannot be more

than “Tax collected”.

94 Refund claimed is not matching with the difference of “Total Taxes Paid” and

“Total Tax and Interest payable”.

95 Tax payable Amount is not matching with the difference of “Total Tax and

Interest payable” and “Total Taxes Paid”.

96 Deduction claimed under section 16 cannot be more than Rs. 5000 in case of

assessee is not a government or a PSU employee.

97 Standard deduction allowed on House property should be equal to 30% of

Annual value.

98 Gross rent received/ receivable/ lettable value is zero or null and assessee is

claiming municipal tax

99 Assessee is claiming deduction under section 80D but eligible category

description not provided.

100 Assessee is claiming deduction under section 80DD but eligible category

description not provided.

101 Assessee is claiming deduction under section 80DDB but eligible category

description not provided


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102 Assessee is claiming deduction under section 80U but eligible category

description not provided

103 Deduction u/s 80CCD(2) should not be more than 10% of salary.

104 Maximum amount that can be claimed for category "Dependent with

disability" u/s 80DD is 75000

105 Maximum amount that can be claimed for category "Self or Dependent" u/s

80DDB is 40000

106 Maximum amount that can be claimed for category "Senior Citizen - Self or

Dependent" u/s 80DDB is 60000

107 Maximum amount that can be claimed u/s 80GG is 25% of Total income or

60000 whichever is less.

108 Maximum amount that can be claimed for category "Self with disability" u/s

80U is 75000

109 Maximum amount that can be claimed for u/s 80CCD(1) for employees is

10% of Salary (or) Maximum amount that can be claimed for u/s 80CCD(1)

for other than employees is 20% of Gross Total Income.

110 Assessee not being an individual has claimed deduction u/s 80CCD(1) which

is not allowable.

111 Income chargeable under the head salaries should be consistent with sum of

salary, allowances not exempt, value of perquisites, profits in lieu of salary

less Deduction u/s 16.

112 In case of co-owned house property assessee's share and co-owner(s) share

should be equal to 100 %.

113 The Total value of Dividend, Interest, and Rental income from the machinery,

plant, and buildings etc., Others Gross (excluding income from owning race

horses) is

not equal to the sum of total income from other sources.

114 In Schedule OS , Income chargeable to tax at special rate (to be taken to

schedule SI) should be equal to the sum of income under section 115BB

+115BBDA +115BBE+115BBF+115BBG+chapter XII/XII-A+Income

chargeable at special rate under DTAA.

115 In case property is co-owned, annual value of the property owned is not

equal to own percentage share *annual value.

116 Assessee cannot claim interest on borrowed capital if assessee's share of co-

owned property is zero.

117 Deduction u/s 80CCD (1B) is not allowed to HUF.

118 In Schedule OS , Income from other sources (other than from owning race

horses) plus Income from the activity of owning and maintaining race horses

should be equal to the Income under the head “Income from other sources”

119 In Part BTI, STCG chargeable at special rates in India as per DTAA is not

equal to the amount mentioned in Schedule CG.

120 In Part BTI, LTCG chargeable at special rates in India as per DTAA is not

equal to the amount mentioned in Schedule CG.

121 In schedule Part A-P & L, the sum of individual other income and total of

other income are inconsistent.

122 In schedule Part A-P & L, the sum of Closing stock, amount entered in Sl. No

3.i+3.ii+3.iii and sum of Sl.no.3.Total (3i+3ii+3iii) are inconsistent

123 In Schedule P&L, in SR.NO 1A (iv) total of Total A (i + ii + iii) is not equal to

sum of SR. NO 1A(i)+1A(ii)+1A(iii).

124 In schedule Profit and Loss Account, the breakup of other operating revenue

is not consistent with total other operating revenue (Sr No. 1.Aiii).

125 In Schedule P&L , SI.No 1D-Total Revenue from operations (Aiv + B + Cix)

is not equal to the sum of (Aiv + B + Cix) in PART-A, P&L.


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126 In Schedule P&L , Individual Duties, taxes and cess received or receivable in

respect of goods and services sold or supplied is not equal to total amount.

127 In schedule Part-A ,P&L, the sum of Opening Stock and the total amount are

inconsistent

128 In Part A-P&L,Sum of Any Other Incomes is different from the total amount.

129 In Part A-P&L, Sum of 7i to 7xi is NOT EQUAL TO SR.NO 7xiii .

130 In Part A-P&L, Sum of compensation and benefits to Employee sr no.14i to

14x is NOT EQUAL TO SR.NO 14xi.

131 In schedule Profit and Loss Account, sum of expenditure on insurance SR.NO

15i to 15iv is NOT EQUAL TO SR.NO 15v Total.

132 In schedule Part A-P & L, the sum of Commission, amount entered in Sl. No

22.i+22.ii and sum of Sl.No.22.iii Total(i+ii) are inconsistent

133 In schedule Part A-P & L, the sum of Royalty, amount entered in Sl. No

23.i+23.ii and sum of Sl.No.23.iii Total(i+ii) are inconsistent

134 In schedule Part A-P & L, Professional / Consultancy fees / Fee for technical

services, amount entered in Sl. No 24.i+24.ii and sum of Sl.No.24.iii

Total(i+ii) are inconsistent

135 In schedule Profit and Loss Account, sum of rates and taxes paid or payable

SR.NO 36i to SR.NO 36ix is NOT EQUAL TO SR.NO 36x Total.

136 In schedule Part A-P & L, the break up of Other Expenses (Specify nature

and amount) at Sl.No. 38 is not consistent with Total.

137 In schedule Profit and Loss Account, the break up of bad debts mentioned by

assessee is not consistent with the total of bad debts.

138 In schedule Part A-P & L, the sum of Interest amounts are inconsistent with

the total amount.

139 In Schedule P&L, Sr.no 53(1)(i)(b)- Sr.no 53(1)(i)(c) should be equal to

Sr.no 53(1)(i)(d)

140 In Schedule P&L, Sr.no 53(ii)(b)- Sr.no 53(ii)(c) should be equal to Sr.no

53(ii)(d)

141 In Schedule P&L, Sr.no 53(i)(b) cannot be more than Sr.no Sr.no 53(i)(a)

142 In Schedule P&L, Sr.no 53(ii)(b) cannot be more than Sr.no Sr.no 53(ii)(a)

143 Total of House property should match with total of individual values

144 In schedule Profit and Loss Account, Profit before interest, depreciation and

taxes total is not consistent with individual total.

145 In schedule Part A-P & L, the sum of amount entered in Sl. No 42-43.iii-44

and sum of Sl.No.45. Profit before taxes (42-43iii-44) are inconsistent

146 In Schedule Part A-OI,Total amount disallowable under section 36 is

inconsistent with the sum of individual amount.

147 In Schedule Part A-OI, Sl.No.7.j.Total amount disallowable under section 37

(total of 7a to 7i) and sum of Sl.no.7a to Sl.No.7i are inconsistent.

148 In Schedule Part A-OI, Sl.No.8A.j. Total amount disallowable under section

40 (total of 8A.a to 8A.i) and sum of Sl.no.8A.a to Sl.No.8A.i are

inconsistent.

149 In Schedule Part A-OI, Sl.No.9.f. Total amount disallowable under section

40A (total of 9a to 9e) and sum of

Sl.no.9a to Sl.No.9e are inconsistent.

150 In Schedule Part A-OI, Sl.No.10.h.Total amount allowable under section 43B

and sum of Sl.no.10a to Sl.No.10g are inconsistent.

151 In Schedule Part A-OI, Sl.No.11.h.Total amount disallowable under section

43B (total of 11a to 11g) and sum of Sl.no.11a to Sl.No.11g are

inconsistent.

152 In Schedule OI, Sr.no 12i is not consistent with sum of Sr.no 12a to 12h.


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153 In schedule BP, Balance amount is different from the sum of individual

values.

154 In schedule BP, Sl.No.A.9.Total (7a+7b+7c+7d+7e+7f+8) and the sum of

amount entered in Sl.No.7a+7b+7c+7d+7e+7f+8. are inconsistent

155 In schedule BP, Sl.No.A.10 Adjusted profit or loss (6+9) and the sum of

amount entered in Sl.No.6+Sl.No.9 are inconsistent

156 In schedule BP, Sl.No.A.13.Profit or loss after adjustment for depreciation

(10+11-12iii) and the sum of amount entered in Sl.No.10+11-12iii are

inconsistent

157 In schedule BP, The value at field (A26) is different from sum of si No. A(14

+ 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25).

158 Field 21 of schedule BP is not equals to

1a+21b+21c+21d+21e+21f+21g+21h+21i.

159 In schedule BP, Sl.No.A.34. Total (27+28+29+30+31+32+33) and the sum

of amount entered in Sl.No.A.27+A.28+A.29+A.30+A.31+A.32. +A.33 are

inconsistent

160 In Schedule BP, Sl.No.14. amount of expenditure disallowed and Total

amount disallowable under section 36 in schedule OI Are inconsistent

161 In Schedule BP, Sl.No.15. Amounts debited to the profit and loss account, to

the extent disallowable under section 37(7j of Part-OI) and the sum of

amount shown in Sl.No.7.j. Total amount disallowable under section 37 (total

of 7a to 7i) in schedule OI. are inconsistent.


the extent disallowable under section 40(8Aj of Part-OI) and the sum of

amount shown in Sl.No.8A.j.Total amount disallowable under section 40

(total of 8.Aa to8. Ai) in schedule OI. are inconsistent


the extent disallowable under section 40A(9f of Part-OI) and the sum of

amount shown in Sl.No.9.f.Total amount disallowable under section 40A

(total of 9a to 9e) in schedule OI are inconsistent

164 In Schedule BP, Sl.No.18. Any Amounts debited to the profit and loss

account, to the extent disallowable under section 43B and the sum of amount

shown in Sl.No.11.h.Total amount disallowable under section 43B(total of

11a to 11g) are inconsistent

165 In Schedule BP, Sl.No.31. Any amount disallowed under section 43B in any

preceding year but allowable during the previous year (10h of Part A-OI) and

the sum of amount shown in Sl.No.10.g.Total amount allowable under

section 43B(total of 10a to 10f). Are inconsistent

166 In Schedule ESR, Sl.No.4. Amount of deduction in excess of the amount

debited to profit and loss account (4)=(3)-(2) and Sl.No.3-Sl.No.2 are

inconsistent.

167 In schedule BP, Sl.No.A.36.xi. Total(36i to 36x) and the sum of amount

entered in Sl.No.A.36i to 36x. are inconsistent

168 In schedule BP, Sl.No.A.37. Net profit or loss from business or profession

other than speculative and specified business (35 + 36xi) and the sum of

amount entered in Sl.No.A.35 + A.36xi are inconsistent

169 The value at field (B42) of schedule BP is NOT equal to sum of si No.

B(39+40-41).

170 The value at field (B46) of schedule BP Is NOT equal to sum of si No.

B(43+44-45).

171 In schedule BP, Sl.No.D. Income chargeable under the head 'Profits and

gains from Business or Profession' (A38+B42+C48) and the sum of amount

entered in Sl.No.A.38+B.42+C.48. are inconsistent.

172 In Schedule OS, Lottery income offered in SR.NO d1 is NOT EQUAL to SR.NO

f1


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173 In schedule BP, Sr no 4 is not equal to Sr.no 36xi

174 In Schedule BP, Row no A3a “Income/receipt credited to profit and loss

account considered under other heads of income” –Salary value cannot be

more than the SUM of row no. 1 to 4 minus 5 in Schedule Salary

175 In Schedule BP, Sl. no 11 Depreciation and amortization debited to profit and

loss account is inconsistent with the amount of depreciation shown in

Schedule P and L',

176 In Schedule BP, Sl.No.12i. Depreciation allowable under section 32(1)(ii) and

32(1)(iia) (column 6 of Schedule-DEP) and the sum of amount shown in

Schedule Depreciation Sl.No.6. Total depreciation(1d+2d+3+4+5) are

inconsistent

177 Sr.no 15 in Schedule DPM should be sum of Sr.no (10+11+12+13+14+15)

178 Sr.no 17 in Schedule DPM should be equal to Sr.no 15-16

179 Sr.no 12 in Schedule DOA should be sum of Sr.no (10+11)

180 Sr.no 14 in Schedule DOA should be equal to Sr.no 12-13

181 In schedule part BTI- sr. no12-Deduction u/s 10AA is not consistent with the

deduction mentioned in schedule 10AA',

182 Assessee cannot claim deduction u/s 80IA without filing Schedule 80IA

183 Assessee cannot claim deduction u/s 80IB without filing Schedule 80IB

184 Assessee cannot claim deduction u/s 80IC/IE without filing Schedule 80IC/IE

185 Deduction u/s 80D-Health insurance premium for Self and family cannot

exceed Rs 25000/-

186 Deduction u/s 80D- Health insurance premium for Self senior citizen and

family cannot exceed Rs 30000/-

187 Deduction u/s 80D-Health insurance premium for Parents cannot exceed Rs

25000/-

188 Deduction u/s 80D-Health insurance premium (for Parents Senior citizen)

cannot exceed Rs 30000/-

189 Deduction u/s 80D-Health insurance premium for Self and family including

parents cannot exceed Rs 50000/-

190 Deduction u/s 80D-Health insurance premium for Self and family including

senior citizen parents cannot exceed Rs 55000/-

191 Deduction u/s 80D-Health insurance premium for Self (Senior citizen) and

family including senior citizen parents cannot exceed Rs 60000/-

192 Maximum deduction for the HUF for health insurance premium is 30000

193 Deduction u/s 80D-Medical Expenditure for Self (Super senior citizen)and


194 Deduction u/s 80D-Medical Expenditure for Self (super senior citizen) and

family (super senior citizen) & senior citizen parents cannot exceed Rs

60000/-

195 Deduction u/s 80D-Medical Expenditure for Parents (Super Senior Citizen)


196 Maximum deduction for the HUF in case of Medical expenditure is 30000

197 Deduction u/s 80D-Preventive Health Check cannot exceed Rs 5000/-


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2.2 Category B:

Table 3: Category B Rules

Sl. No. Scenarios

1 Income from 'Profits and Gains from Business or Profession” is greater than

2.5 lakhs but “Balance sheet/Profit & Loss Account” is not filled. 2 Liable to audit u/s 44AB but Form 3CA-3CD / Form 3CB-3CD is not filed.

3 Audit report u/s 44DA is mentioned but Form 3CE is not filed.

4 Capital Gain in case of Slump Sale is but Form 3CEA is not filed.

5 Liable to audit u/s 92E but Form 3CEB is not filed.

6 Liable to pay AMT u/s 115JC but Form 29C is not filed.

7 Income under section 44AD/44ADA/44AE is greater than "Zero" then

Balance sheet particulars for "Regular books of accounts" or particulars for

"No accounts case" is mandatory

8 Income under section 44AD/44AE is greater than "Zero" then Profit & Loss

accounts particulars for "Regular books of accounts" or particulars for "No

accounts case" is mandatory

9 Income under section 44ADA is greater than "Zero" then Profit & Loss

accounts particulars for "Regular books of accounts" or particulars for "No

accounts case" is mandatory

10 Total value of "Total Revenue from operations" and "Gross receipts" in P& L

should be greater than or Equal to sum of income u/s 44AD and 44AE in

Schedule BP

11 Total Value of "Total Revenue from operations" and "Gross receipts" in P& L

should be greater than or Equal to income u/s 44ADA in Schedule BP

2.3 Category C:

Table 4: Category C Rules

Sl. No. Scenarios

1 "Income details" and "Tax computation" have not been provided but details

regarding “Taxes Paid” have been provided.

2 "Short Term Capital Loss at Schedule CFL" is different with sum of "Short

Term Capital Losses remaining after set off" at table E of Schedule CG.

3 "Long Term Capital Loss at Schedule CFL" is different with sum of "Long

Term Capital Losses remaining after set off" at table E of Schedule CG.

4 "Business & Profession Loss at Schedule CFL" is different with the amount at

"Business & Profession Loss remaining after set-off at Schedule CYLA".

5 "Speculative Business Loss at Schedule CFL" is different with the amount at

"Income/Loss from Speculative Business at Schedule BP".

6 "Specified Business Loss at Schedule CFL" is different with the amount at

"Income/Loss from Specified Business at Schedule BP".

7 "Other sources loss at Schedule CFL" is different with the amount at "Other

Sources Loss remaining after set-off at Schedule CYLA".

8 If the amount of salary disclosed in "Income details/Part BTI" is less than

90% of Salary reported in Schedule TDS1.


Confidential

2.4 Category D:

Table 5: Category D Rules

Sl. No. Scenarios

1 Relief u/s 89(1) is claimed without furnishing Form 10E

2 Deduction u/s 80-I (7) or u/s 80-IA (7) or u/s 80-IB is claimed but Form

10CCB is not filed.

3 Deduction u/s 80-IA (11B) is claimed but Form 10CCBC is not filed.

4 Deduction u/s 80-IB (11C) is claimed but Form 10CCBD is not filed.

5 Deduction u/s 80JJAA is claimed but Form 10DA is not filed.

6 Deduction u/s 10A/10AA is claimed but Form 56F is not filed.

7 Income showed under section 115BBF without furnishing of Form 3CFA

8 Claimed Relief u/s 90/91 without furnishing of Form 67

9 Bank account furnished for refund claim is not located in India.

3 Change in validation Rules The following sub-section details the alteration of Validation rules of all defect category

3.1 Change as on July 07, 2018

The following table represents the changes made in Validation rule on July 07, 2018.

Table 6: Rule Changes made on July 07, 2018

Sl. No. Scenarios Change

1 Assessee should enter valid Mobile Number New Rule

3.2 Change as on August 09, 2018

The following table represents the changes made in Validation rule on August 09, 2018.

Table 7: Rule Changes made on August 09, 2018

Sl. No. Scenarios Change

1 In schedule TDS1 (Other than salary), "Unclaimed TDS

brought forward and details of TDS of current FY should

be provided in different rows in Sch TDS 1"

New Rule

2 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"

New Rule

3 Gross receipts at field no 53(i)(a) should be equal to total

of gross receipts received through a/c payee cheque or

a/c payee bank draft or bank electronic clearing system

received before specified date and Any other mode

New Rule

4 ITR cannot be uploaded by minor. Only legal guardian

can perform the required functions.

New Rule


Confidential

3.3 Change as on September 07, 2018

The following table represents the changes made in Validation rule on September 07,

2018.

Table 8: Rule Changes made on September 07, 2018

S.No. Scenarios Change

1 The assessee is governed by Portuguese Code but "PAN of

Spouse" is not provided.

New Rule

2 In Schedule TDS 2 The Amount of TDS claimed this year” is

more than “Tax deducted”.

New Rule

3 In Schedule TCS, “The Amount of TCS claimed this year”

cannot be more than “Tax collected”.

New Rule

4 Refund claimed is not matching with the difference of “Total

Taxes Paid” and “Total Tax and Interest payable”.

New Rule

5 Tax payable Amount is not matching with the difference of

“Total Tax and Interest payable” and “Total Taxes Paid”.

New Rule

6 Deduction claimed under section 16 cannot be more than

Rs. 5000 in case of assessee is not a government or a PSU

employee.

New Rule

7 Standard deduction allowed on House property should be

equal to 30% of Annual value.

New Rule

8 Gross rent received/ receivable/ lettable value is zero or

null and assessee is claiming municipal tax

New Rule

9 Assessee is claiming deduction under section 80D but

eligible category description not provided.

New Rule

10 Assessee is claiming deduction under section 80DD but

eligible category description not provided.

New Rule

11 Assessee is claiming deduction under section 80DDB but

eligible category description not provided

New Rule

12 Assessee is claiming deduction under section 80U but

eligible category description not provided

New Rule

13 Deduction u/s 80CCD(2) should not be more than 10% of

salary.

New Rule

14 Maximum amount that can be claimed for category

"Dependent with disability" u/s 80DD is 75000

New Rule

15 Maximum amount that can be claimed for category "Self or

Dependent" u/s 80DDB is 40000

New Rule

16 Maximum amount that can be claimed for category "Senior

Citizen - Self or Dependent" u/s 80DDB is 60000

New Rule

17 Maximum amount that can be claimed u/s 80GG is 25% of

Total income or 60000 whichever is less.

New Rule

18 Maximum amount that can be claimed for category "Self

with disability" u/s 80U is 75000

New Rule

19 Maximum amount that can be claimed for u/s 80CCD(1) for

employees is 10% of Salary (or) Maximum amount that can

be claimed for u/s 80CCD(1) for other than employees is

20% of Gross Total Income.

New Rule


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20 Assessee not being an individual has claimed deduction u/s

80CCD(1) which is not allowable.

New Rule

21 Income chargeable under the head salaries should be

consistent with sum of salary, allowances not exempt, value

of perquisites, profits in lieu of salary less Deduction u/s 16.

New Rule

22 In case of co-owned house property assessee's share and

co-owner(s) share should be equal to 100 %.

New Rule

23 The Total value of Dividend, Interest, and Rental income

from the machinery, plant, and buildings etc., Others Gross

(excluding income from owning race horses) is

not equal to the sum of total income from other sources.

New Rule

24 In Schedule OS , Income chargeable to tax at special rate

(to be taken to schedule SI) should be equal to the sum of

income under section 115BB +115BBDA

+115BBE+115BBF+115BBG+chapter XII/XII-A+Income

chargeable at special rate under DTAA.

New Rule

25 In case property is co-owned, annual value of the property

owned is not equal to own percentage share *annual value.

New Rule

26 Assessee cannot claim interest on borrowed capital if

assessee's share of co-owned property is zero.

New Rule

27 Deduction u/s 80CCD (1B) is not allowed to HUF. New Rule

28 In Schedule OS , Income from other sources (other than

from owning race horses) plus Income from the activity of

owning and maintaining race horses should be equal to the

Income under the head “Income from other sources”

New Rule

29 In Part BTI, STCG chargeable at special rates in India as

per DTAA is not equal to the amount mentioned in Schedule

CG.

New Rule

30 In Part BTI, LTCG chargeable at special rates in India as per

DTAA is not equal to the amount mentioned in Schedule

CG.

New Rule

31 In schedule Part A-P & L, the sum of individual other

income and total of other income are inconsistent.

New Rule

32 In schedule Part A-P & L, the sum of Closing stock, amount

entered in Sl. No 3.i+3.ii+3.iii and sum of Sl.no.3.Total

(3i+3ii+3iii) are inconsistent

New Rule

33 In Schedule P&L, in SR.NO 1A (iv) total of Total A (i + ii +

iii) is not equal to sum of SR. NO 1A(i)+1A(ii)+1A(iii).

New Rule

34 In schedule Profit and Loss Account, the breakup of other

operating revenue is not consistent with total other

operating revenue (Sr No. 1.Aiii).

New Rule

35 In Schedule P&L , SI.No 1D-Total Revenue from operations

(Aiv + B + Cix) is not equal to the sum of (Aiv + B + Cix)

in PART-A, P&L.

New Rule


Confidential

36 In Schedule P&L , Individual Duties, taxes and cess

received or receivable in respect of goods and services sold

or supplied is not equal to total amount.

New Rule

37 In schedule Part-A ,P&L, the sum of Opening Stock and the

total amount are inconsistent

New Rule

38 In Part A-P&L,Sum of Any Other Incomes is different from

the total amount.

New Rule

39 In Part A-P&L, Sum of 7i to 7xi is NOT EQUAL TO SR.NO

7xiii .

New Rule

40 In Part A-P&L, Sum of compensation and benefits to

Employee sr no.14i to 14x is NOT EQUAL TO SR.NO 14xi.

New Rule

41 In schedule Profit and Loss Account, sum of expenditure on

insurance SR.NO 15i to 15iv is NOT EQUAL TO SR.NO 15v

Total.

New Rule

42 In schedule Part A-P & L, the sum of Commission, amount

entered in Sl. No 22.i+22.ii and sum of Sl.No.22.iii


New Rule

43 In schedule Part A-P & L, the sum of Royalty, amount

entered in Sl. No 23.i+23.ii and sum of Sl.No.23.iii


New Rule

44 In schedule Part A-P & L, Professional / Consultancy fees /

Fee for technical services, amount entered in Sl. No

24.i+24.ii and sum of Sl.No.24.iii Total(i+ii) are

inconsistent

New Rule

45 In schedule Profit and Loss Account, sum of rates and

taxes paid or payable SR.NO 36i to SR.NO 36ix is NOT

EQUAL TO SR.NO 36x Total.

New Rule

46 In schedule Part A-P & L, the break up of Other Expenses

(Specify nature and amount) at Sl.No. 38 is not consistent

with Total.

New Rule

47 In schedule Profit and Loss Account, the break up of bad

debts mentioned by assessee is not consistent with the

total of bad debts.

New Rule

48 In schedule Part A-P & L, the sum of Interest amounts are

inconsistent with the total amount.

New Rule

49 In Schedule P&L, Sr.no 53(1)(i)(b)- Sr.no 53(1)(i)(c)

should be equal to Sr.no 53(1)(i)(d)

New Rule

50 In Schedule P&L, Sr.no 53(ii)(b)- Sr.no 53(ii)(c) should be

equal to Sr.no 53(ii)(d)

New Rule

51 In Schedule P&L, Sr.no 53(i)(b) cannot be more than Sr.no

Sr.no 53(i)(a)

New Rule

52 In Schedule P&L, Sr.no 53(ii)(b) cannot be more than Sr.no

Sr.no 53(ii)(a)

New Rule


Confidential

53 Total of House property should match with total of

individual values

New Rule

54 In schedule Profit and Loss Account, Profit before interest,

depreciation and taxes total is not consistent with individual

total.

New Rule

55 In schedule Part A-P & L, the sum of amount entered in Sl.

No 42-43.iii-44 and sum of Sl.No.45. Profit before taxes

(42-43iii-44) are inconsistent

New Rule

56 In Schedule Part A-OI,Total amount disallowable under

section 36 is inconsistent with the sum of individual

amount.

New Rule

57 In Schedule Part A-OI, Sl.No.7.j.Total amount disallowable

under section 37 (total of 7a to 7i) and sum of Sl.no.7a to

Sl.No.7i are inconsistent.

New Rule

58 In Schedule Part A-OI, Sl.No.8A.j. Total amount

disallowable under section 40 (total of 8A.a to 8A.i) and

sum of Sl.no.8A.a to Sl.No.8A.i are inconsistent.

New Rule

59 In Schedule Part A-OI, Sl.No.9.f. Total amount disallowable

under section 40A (total of 9a to 9e) and sum of

Sl.no.9a to Sl.No.9e are inconsistent.

New Rule

60 In Schedule Part A-OI, Sl.No.10.h.Total amount allowable

under section 43B and sum of Sl.no.10a to Sl.No.10g are

inconsistent.

New Rule

61 In Schedule Part A-OI, Sl.No.11.h.Total amount

disallowable under section 43B (total of 11a to 11g) and

sum of Sl.no.11a to Sl.No.11g are inconsistent.

New Rule

62 In Schedule OI, Sr.no 12i is not consistent with sum of

Sr.no 12a to 12h.

New Rule

63 In schedule BP, Balance amount is different from the sum

of individual values.

New Rule

64 In schedule BP, Sl.No.A.9.Total (7a+7b+7c+7d+7e+7f+8)

and the sum of amount entered in

Sl.No.7a+7b+7c+7d+7e+7f+8. are inconsistent

New Rule

65 In schedule BP, Sl.No.A.10 Adjusted profit or loss (6+9)

and the sum of amount entered in Sl.No.6+Sl.No.9 are

inconsistent

New Rule

66 In schedule BP, Sl.No.A.13.Profit or loss after adjustment

for depreciation (10+11-12iii) and the sum of amount

entered in Sl.No.10+11-12iii are inconsistent

New Rule

67 In schedule BP, The value at field (A26) is different from

sum of si No. A(14 + 15 + 16 + 17 + 18 + 19 + 20 +

21+22 +23+24+25).

New Rule

68 Field 21 of schedule BP is not equals to

1a+21b+21c+21d+21e+21f+21g+21h+21i.

New Rule


Confidential

69 In schedule BP, Sl.No.A.34. Total

(27+28+29+30+31+32+33) and the sum of amount

entered in Sl.No.A.27+A.28+A.29+A.30+A.31+A.32. +A.33

are inconsistent

New Rule

70 In Schedule BP, Sl.No.14. amount of expenditure disallowed

and Total amount disallowable under section 36 in

schedule OI Are inconsistent

New Rule

71 In Schedule BP, Sl.No.15. Amounts debited to the profit

and loss account, to the extent disallowable under section

37(7j of Part-OI) and the sum of amount shown in

Sl.No.7.j. Total amount disallowable under section 37 (total

of 7a to 7i) in schedule OI. are inconsistent.

New Rule



40(8Aj of Part-OI) and the sum of amount shown in

Sl.No.8A.j.Total amount disallowable under section 40 (total

of 8.Aa to8. Ai) in schedule OI. are inconsistent

New Rule



40A(9f of Part-OI) and the sum of amount shown in

Sl.No.9.f.Total amount disallowable under section 40A (total

of 9a to 9e) in schedule OI are inconsistent

New Rule

74 In Schedule BP, Sl.No.18. Any Amounts debited to the

profit and loss account, to the extent disallowable under

section 43B and the sum of amount shown in

Sl.No.11.h.Total amount disallowable under section

43B(total of 11a to 11g) are inconsistent

New Rule

75 In Schedule BP, Sl.No.31. Any amount disallowed under

section 43B in any preceding year but allowable during the

previous year (10h of Part A-OI) and the sum of amount

shown in Sl.No.10.g.Total amount allowable under section

43B(total of 10a to 10f). Are inconsistent

New Rule

76 In Schedule ESR, Sl.No.4. Amount of deduction in excess of

the amount debited to profit and loss account (4)=(3)-(2)

and Sl.No.3-Sl.No.2 are inconsistent.

New Rule

77 In schedule BP, Sl.No.A.36.xi. Total(36i to 36x) and the

sum of amount entered in Sl.No.A.36i to 36x. are

inconsistent

New Rule

78 In schedule BP, Sl.No.A.37. Net profit or loss from business

or profession other than speculative and specified business

(35 + 36xi) and the sum of amount entered in Sl.No.A.35

+ A.36xi are inconsistent

New Rule

79 The value at field (B42) of schedule BP is NOT equal to sum

of si No. B(39+40-41).

New Rule

80 The value at field (B46) of schedule BP Is NOT equal to sum

of si No. B(43+44-45).

New Rule


Confidential

81 In schedule BP, Sl.No.D. Income chargeable under the head

'Profits and gains from Business or Profession'

(A38+B42+C48) and the sum of amount entered in

Sl.No.A.38+B.42+C.48. are inconsistent.

New Rule

82 In Schedule OS, Lottery income offered in SR.NO d1 is NOT

EQUAL to SR.NO f1

New Rule

83 In schedule BP, Sr no 4 is not equal to Sr.no 36xi New Rule

84 In Schedule BP, Row no A3a “Income/receipt credited to

profit and loss account considered under other heads of

income” –Salary value cannot be more than the SUM of

row no. 1 to 4 minus 5 in Schedule Salary

New Rule

85 In Schedule BP, Sl. no 11 Depreciation and amortization

debited to profit and loss account is inconsistent with the

amount of depreciation shown in Schedule P and L',

New Rule

86. In Schedule BP, Sl.No.12i. Depreciation allowable under

section 32(1)(ii) and 32(1)(iia) (column 6 of Schedule-DEP)

and the sum of amount shown in Schedule Depreciation

Sl.No.6. Total depreciation(1d+2d+3+4+5) are inconsistent

New Rule

87. Sr.no 15 in Schedule DPM should be sum of Sr.no

(10+11+12+13+14+15)

New Rule

88. Sr.no 17 in Schedule DPM should be equal to Sr.no 15-16 New Rule

89. Sr.no 12 in Schedule DOA should be sum of Sr.no (10+11) New Rule

90. Sr.no 14 in Schedule DOA should be equal to Sr.no 12-13 New Rule

91. In schedule part BTI- sr. no12-Deduction u/s 10AA is not

consistent with the deduction mentioned in schedule 10AA',

New Rule

92. Assessee cannot claim deduction u/s 80IA without filing

Schedule 80IA

New Rule

93. Assessee cannot claim deduction u/s 80IB without filing

Schedule 80IB

New Rule

94. Assessee cannot claim deduction u/s 80IC/IE without filing

Schedule 80IC/IE

New Rule

95. Deduction u/s 80D-Health insurance premium for Self and


New Rule

96. Deduction u/s 80D- Health insurance premium for Self

senior citizen and family cannot exceed Rs 30000/-

New Rule

97. Deduction u/s 80D-Health insurance premium for Parents


New Rule

98. Deduction u/s 80D-Health insurance premium (for Parents

Senior citizen) cannot exceed Rs 30000/-

New Rule


Confidential


family including parents cannot exceed Rs 50000/-

New Rule


family including senior citizen parents cannot exceed Rs

55000/-

New Rule

101. Deduction u/s 80D-Health insurance premium for Self

(Senior citizen) and family including senior citizen parents


New Rule

102. Maximum deduction for the HUF for health insurance

premium is 30000

New Rule

103. Deduction u/s 80D-Medical Expenditure for Self (Super

senior citizen)and family cannot exceed Rs 30000/-

New Rule

104. Deduction u/s 80D-Medical Expenditure for Self (super

senior citizen) and family (super senior citizen) & senior

citizen parents cannot exceed Rs 60000/-

New Rule

105. Deduction u/s 80D-Medical Expenditure for Parents (Super

Senior Citizen) cannot exceed Rs 30000/-

New Rule

106. Maximum deduction for the HUF in case of Medical

expenditure is 30000

New Rule

107. Deduction u/s 80D-Preventive Health Check cannot exceed

Rs 5000/-

New Rule

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