CBDT - E-Filing - ITR 1 - Validation Rules

Central Board of Direct Taxes,e-
Filing Project
ITR 1 – Validation Rules for AY 2022-23
Version 1.0
19th April 2022
Directorate of Income Tax (Systems)E-2,

A.R.A. Centre, Ground Floor,
Jhandewalan Extension
New Delhi – 110055
CBDT_e-Filing_ITR 1_Validation Rules for AY 2022-23 V 1.0
Document Revision List

Document Name: ITR 1 – Validation Rules for AY 2022-23
Version Number: 1.0
Revision Details
Version No. Revision Date Revision Description Page Number

1.0 19-April-2022 Initial Release NA
Page 2
Contents
Purpose............................................................................................................................................................. 5
1 Validation Rules ......................................................................................................................................... 5
1.1 Category A: ................................................................................................................................... 6
1.2 Category D: ................................................................................................................................. 15
Page 3
List of Tables
Table 1: List of Category of Defect ........................................................................... 5

Table 2: Category A Rules ....................................................................................... 6
Table 3: Category D Rules ......................................................................................15
Page 4
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 thatthe
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.
1 Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR1 for each defect as
categorized below:
Table 1: List of Category of Defect

Category of
Action to be Taken
defect
A Return will not be allowed to be uploaded. Error message will be displayed.
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
D
to be allowed or entertained unless the return is accompanied by the
respective claim forms or particulars.
Page 5
1.1 Category A:
Table 2: Category A Rules
S. N Scenarios
ITR-1 -"Name" of taxpayer in ITR does not match with the "Name" as per the PAN
1.
data base (This will be verified at the time of upload. To ensure that the name
entered is as appearing in the PAN card)
2. Taxpayer claiming benefit of senior citizen & super senior citizen, but date of
birth is not matching with PAN database
3. If the original return is filed under section 142(1) then taxpayer cannot file a
return u/s 139 (Will be checked at upload level)
4. Once a proceeding is initiated u/s148, no other return can be filed u/s 139 (Will
be blocked at upload level)
In the return filed "Gross Total Income" and all the heads of income is
5.
entered should be more than zero if tax liability has been computed and
paid
6. "Income details" and "Tax computation" should be disclosed where details
regarding “Taxes Paid” have been disclosed.
7. If option 'No' is selected for 'Are you opting for new tax regime u/s 115BAC?' then
Gross Total Income should be equal to the Total of Income from Salary, House
Property & Other Sources.
Rebate u/s 87A can be claimed by only by Resident Individual having Total income
8.
of less than or equal to Rs. 5,00,000
Total income should be the difference between "Gross total income" and
9.
"Total deductions" OR zero if the gross total income minus Ch VI-A
deductions is negative
10. The amount of "Tax after Rebate " should be equal to "Tax payable on total
income" Minus "Rebate u/s 87A"
The amount at “Total tax and Cess” should be equal to sum of "Tax after Rebate"
11. and “Heath & Education Cess”
12. “Total Tax, Fees & Interest” should be equal to the sum of “Total Tax & Cess +
Interest u/s 234A + 234B+ 234C + 234F- Relief u/s 89”
13. In "Schedule Income Details" Total Interest, Fee Payable should be equal to the
sum of Interest u/s 234 A+ Interest u/s 234 B+ Interest u/s 234 C+ Fee u/s
234F
Agriculture Income shown as exempt cannot be more than Rs 5000/-
14.
15. In "schedule "Income Details” Exempt income should be equal to sum of
amount entered in individual col. Of exempt income.
Sec 10(10BC)-Any amount from the Central Govt./State Govt./local authority by

16. way of compensation on account of any disaster drop-down cannot be selected
more than one time under Exempt Income.
Sec 10(10D)- Any sum received under a life insurance policy, including the sum
17. allocated by way of bonus on such policy except sum as mentioned in sub-clause
(a) to (d) of Sec.10(10D)" drop-down cannot be selected more than one time under
Exempt Income.
Sec 10(11)-Statutory Provident Fund received drop-down cannot be selected more
18. than one time under Exempt Income.
Page 6
Sec 10(12)-Recognized Provident Fund received drop-down cannot be selected more

Sec 10(13)-Approved superannuation fund received drop-down cannot be selected
20. more than one time under Exempt Income.
Sec 10(16)-Scholarships granted to meet the cost of education drop-down cannot
21. be selected more than one time under Exempt Income.
Sec 10(17)-Allowance MP/MLA/MLC drop-down cannot be selected more than one
22. time under Exempt Income only if option 'No' is selected for 'Are you opting for new
tax regime u/s 115BAC?’.
Sec 10(18)-Pension received by winner of “PARAM Vir Chakra or "Maha Vir
23. Chakra" or "Vir Chakra" or such other gallantry award" drop-down cannot be
selected more than one time under Exempt Income.
Defense Medical Disability Pension drop-down cannot be selected more than one
24. time under Exempt Income.
Sec 10(19)-Armed Forces Family pension in case of death during operational duty
25. drop-down cannot be selected more than one time under Exempt Income
Sec 10(26)-Any income as referred to in section 10(26) drop-down cannot be
26. selected more than one time under Exempt Income. (Message to be shown to the
taxpayers while preparing the return that this deduction is available only for
certain category of assesses of NE Region and Ladakh)
Sec 10(26AAA)-Any income as referred to in section 10(26AAA) drop-down cannot
27. be selected more than one time under Exempt Income. (Message to be shown to the
taxpayers while preparing the return that this deduction is available only for
certain Sikkimese assessees)
Standard deduction allowed on House property should be equal to 30% of Annual
28. value.
Gross rent received/ receivable/ lettable value should be more than zero or null
29. where assessee is claiming municipal tax.
Taxpayer has selected type of property as let-out or deemed let out then Gross rent
30. received/ receivable/ lettable value should be more than zero.
In Schedule Gross Total Income, Sl.no B2iii. Annual Value should be output of
31. SL.no B2i-B2ii.
In Schedule Gross Total Income, Sl.no B2vii.Income chargeable under the head
32. ‘House Property’ (iii – iv-v + vi) should be equal to sum of B2iii- B2iv-B2v+B2vi or
the sum of Individual values under the head of House Property cannot be different
from the "Income chargeable under the head House Property".
In Schedule HP, if "Type of House Property" is selected as "Self-Occupied”, then
33. assessee cannot claim interest on borrowed capital more than Rs 2,00,000 only if
option 'No' is selected for 'Are you opting for new tax regime u/s 115BAC?’.
In "Schedule Income Details" Tax paid to local authorities shall not be allowed for
34. Type of House Property as "Self-Occupied"
"Interest from savings bank account" drop-down cannot be selected more than one
35. time under Income from other sources.
"Interest from Deposits (Bank/Post Office/Cooperative Society)" drop-down cannot
36. be selected more than one time under Income from other sources
In schedule "Income Details” Income from other sources should be equal to sum of
37. amounts entered in individual col. of income from other sources
In "Schedule Income Details" Deduction u/s 57(iia) shall be allowed only if "Family
38. pension" is offered to tax and option 'No' is selected for 'Are you opting for new tax
regime u/s 115BAC?’.
Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs.
39. 15,000 only If option 'No' is selected for 'Are you opting for new tax regime u/s
115BAC?'.
Page 7
Interest from Income Tax Refund drop-down cannot be selected more than one
40. time under Income from other sources.
Family pension drop-down cannot be selected more than one time under Income
41. from other sources.
Entertainment allowance u/s 16(ii) will be allowed only to Central Govt, State Govt,
42. PSU employees and will be allowed to the extent of Rs 5000 or 1/5th of Salary
whichever is lower.
Allowance is allowable only if option 'No' is selected for 'Are you opting for new tax
regime u/s 115BAC?'
Entertainment allowance u/s 16(ii) will be allowed to employees of only Central
43. Government, State Government and PSU.
regime u/s 115BAC?'
Gross salary should be total of salary as per section 17(1) and value of perquisites
44. as per section 17(2) and profits in lieu of salary as per section 17(3) and Income
from retirement benefit account maintained in a notified country u/s 89A and
Income from retirement benefit account maintained in a country other than
notified country u/s 89A
In the Schedule “Gross total Income", 'Net Salary' should be the difference between
45. 'Gross salary' and 'Allowances to the extent exempt u/s 10'.
In Schedule Gross Total Income, B1 (iv) Deductions u/s 16 should be sum of B1
46. (iva+ivb+ivc)
In Schedule Gross Total Income, Sl.no B1v Income chargeable under Salaries
47. should be (B1iii– B1iv)
“Total of all allowances to the extent exempt u/s 10 cannot be more than Gross
48. Salary''
Exempt allowance u/s 10(10)-Death-cum-retirement gratuity received cannot be
49. more than Rs. 20,00,000
Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG
50. in the Official Gazette cannot exceed Rs. 500,000
Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary
51. retirement or termination of service cannot exceed Rs. 5,00,000
In exempt allowances only Sec 10(10B) (i) OR Sec 10(10B) (ii) OR Sec 10(10C) can
52. be selected.
Exempt Allowance u/s 10(10CC)-Tax paid by employer on non-monetary perquisite
53. cannot be more than Value of perquisites as per section 17(2)
Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house
54. rent cannot be more than eligible limit under rule 2A.
regime u/s 115BAC?'
Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature
55. of perquisite) specifically granted to meet expenses wholly, necessarily, and
exclusively and to the extent actually incurred, in performance of duties of office or
employment cannot be more than Value of Salary as per section 17(1) at sr. no
B1(ia)
regime u/s 115BAC?'
Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet
56. personal expenses in performance of duties of office or employment or to
compensate him for increased cost of living cannot be more than Value of Salary as
per section 17(1) at Sl. No. (ia)
Page 8
regime u/s 115BAC?'
In Schedule "Income Details" allowance to extent exempt u/s 10 should be equal to
57. sum of individual values entered.
Taxpayer being an employee can claim Standard deduction u/s 16ia only to the
58. extent of Rs 50000 only if option 'No' is selected for 'Are you opting for new tax
regime u/s 115BAC?'.
Total income should not be greater than Rs 50 lakhs.
59.
Relief u/s 89 cannot be claimed by taxpayer if details of salary as per 17(1), Value
60. of perquisite as per 17(2) and Profit in lieu of salary as per 17(3) or family pension
are "zero"/ "blank"
In "Schedule Income Details " Total Tax, Fee & Interest should be equal to sum of
61. Balance Tax after Relief +Total Interest, Fee Payable
"Sec 10(17A)-Award instituted by Government" drop-down cannot be selected more
In income details total of Dividend income should be equal to sum of “Quarterly
63. breakup of Dividend Income"
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?'
64. Exempt allowance under Section 10(14)(ii) - “Transport allowance granted to
certain physically handicapped assessee" should not exceed Rs 38,400
"If option ""Yes"" is selected for 'Are you opting for new tax regime u/s 115BAC?',
65. Then Exempt allowances under
"Sec 10(5)-Leave Travel concession/assistance"

"Sec 10(13A)-Allowance to meet expenditure incurred on house rent"
"Sec 10(14)(i)- Prescribed Allowances or benefits (not in a nature of perquisite)
specifically granted to meet expenses wholly, necessarily and exclusively and to the
extent actually incurred, in performance of duties of office or employment"
"Sec 10(14)(ii) -Prescribed Allowances or benefits granted to meet personal
expenses in performance of duties of office or employment or to compensate him
for increased cost of living" should not be more than "0"
Exempt allowances under "Section 10(14)(i) - Allowances referred in sub-clauses (a)
66. to (c) of sub-rule (1) in Rule 2BB"
"Section 10(14)(ii) - Transport allowance granted to certain physically handicapped
assessee"" should not be more than "0"”
regime u/s 115BAC?'
Option "Yes" cannot be selected for 'Are you opting for new tax regime u/s
67. 115BAC?' after due date of filing of return mentioned u/s 139(1)
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?' then if
68. there is a house property loss, Gross Total Income should be equal to the Total of
Incomes from Salary and Other Sources, ignoring the loss from House property.
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?', then
69. exempt income u/s 10(17)-Allowance MP/MLA/MLC should not be more than zero
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?' then
70. In Schedule HP, if "Type of House Property" is selected as "Self-Occupied”, then
interest on borrowed capital should not be more than "0”,
71. Deduction u/s 57(iia) should not be more than "0"
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?'then
72. Entertainment allowance u/s 16(ii) should not be more than "0"
Page 9
73. Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house
rent should not be more than "0"
74.
Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature
of perquisite) specifically granted to meet expenses wholly, necessarily, and
exclusively and to the extent actually incurred, in performance of duties of office or
employment should not be more than "0"
If option Yes is selected for 'Are you opting for new tax regime u/s
75.
115BAC?'Exemption u/Sec 10(5)- Leave Travel concession/assistance should not be
more than "0"
76. Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet
personal expenses in performance of duties of office or employment or to
compensate him for increased cost of living should not be more than "0"
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?',
77. Professional tax u/s 16(iii) should not be more than "0"
78. Standard deduction u/s 16ia should not be more than "0"
If option 'Yes' is selected for 'Are you opting for new tax regime u/s 115BAC?' and
79. Income from house property is positive then Gross Total Income is not equal to the
Total of Incomes from Salary, House Property & Other Sources.
If Option No is selected for 'Are you opting for new tax regime u/s 115BAC?’,
80. Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house
rent cannot be more than the limits laid under Rule 2A.
Exempt allowance u/s 10(10B)-First proviso, 10(10B)-Second Proviso and 10(10C)
81. cannot be claimed simultaneously
"User can opt any one proviso to section 10(11)/ (12) i.e., any one proviso out of
82.
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)
Any drop-down of nature of income cannot be selected more than one time under
83. Exempt Income.
"Income from retirement benefit account maintained in a notified country u/s 89A"
84. drop-down cannot be selected more than one time under Income from other
sources.
"Income from retirement benefit account maintained in a country other than u/s
85. 89A " drop-down cannot be selected more than one time under Income from other
sources.
In Schedule 80D, the amount of preventive health checkup of all the fields
86. combined together should not exceed 5000.
Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than
87. 1,50,000.
For employer category "CG-Pensioners"
88.
"SG-Pensioners"
Page 10
"PSU-Pensioners"
"Other Pensioners” or Not Applicable, then Deduction u/s 80CCD(1) should not be
more than 20% of Gross total Income.
For employer category is other than ""CG-Pensioners""
89. "SG-Pensioners"
"PSU-Pensioners"
"Other Pensioners” or Not applicable then Maximum amount that can be claimed
for u/s 80CCD(1) is 10% of Salary.
Deduction u/s 80CCD(2) should not be more than 10% of salary by employer other
90. than Central Government or State Government.
If Assessee is claiming deduction under section 80DD, providing eligible category
91. description is mandatory
Amount that can be claimed for category "Dependent with disability" u/s 80DD
92. should be equal to 75,000.
The amount that can be claimed for category "Dependent with severe disability"
93. u/s 80DD should be equal to 125,000.
Resident assessee cannot claim deduction u/s 80DDB for "Senior Citizen - Self or
94. Dependent" more than Rs. 1,00,000 only if option 'No' is selected for 'Are you
opting for new tax regime u/s 115BAC?'.
If Assessee is claiming deduction under section 80DDB providing eligible category
95. description is mandatory.
Maximum amount that can be claimed for category "Self or Dependent" u/s
96. 80DDB is 40,000.
If deduction u/s 80G claimed, details should be provided in Schedule 80G
97.
In Schedule 80G, in Table F, Donation should be equal to sum of donation entitled
98. for 100% deduction without qualifying limit + donation entitled for 50% without
qualifying limit + donation entitled for 100% deduction subject to qualifying limit +
donation entitled for 50% subject to qualifying limit.
In Schedule VIA, deduction claimed u/s 80G should not be more than the eligible
99. amount of donation mentioned in Schedule 80G.
Assessee can claim deduction under section 80TTA to the maximum limit of
100. Rs.10,000/-
Deduction u/s 80TTA should not be more than savings account interest income
101. under other sources only if option 'No' is selected for 'Are you opting for new tax
regime u/s 115BAC?'.
Deduction u/s 80TTA cannot be claimed by Senior Citizen (date of birth is on or
102. after 02.04.1961)
Assessee can claim deduction under section 80TTB to the maximum limit of
103. Rs.50,000/-.
Assessee being less than 60 years of age cannot claim deduction under section
104. 80TTB (date of birth is before 02.04.1961)
Assessee being senior citizen cannot claim deduction under section 80TTB on
105. other than interest income from other source
The amount that can be claimed for category "Self with severe disability" u/s 80U
106. should be equal to 125,000.
If Assessee is claiming deduction under section 80U providing eligible category
107. description is mandatory
Total of chapter VI-A deductions should match with sum of individual deductions
108. restricted to GTI
Amount that can be claimed for category "Self with disability" u/s 80U should be
109. equal to is 75,000.
Page 11
In Schedule 80G in table (B) "Donations entitled for 50% deduction without
110. qualifying limit" donation in cash or donation in other mode is to be entered
mandatory without which total deduction column should not be entered
In Schedule 80G in table (c) "Donations entitled for 100% deduction Subject to
111. Qualifying Limit" Donation in cash or Donation in other mode is to be entered
In Schedule 80G in table (D) “Donations entitled for 50% deduction Subject to
112. Qualifying Limit" Donation in cash or Donation in other mode is to be entered
In Schedule 80G in table (E) Donations should be equal to the sum of (Donations
113. entitled for 100% deduction without qualifying limit +Donations entitled for 50%
deduction without qualifying limit+ Donations entitled for 100% deduction subject
to qualifying limit +Donations entitled for 100% deduction subject to qualifying
limit)
Total Donation should be equal to sum of "Donation in cash" AND "Donation in
114. other mode" in table (80G) (A)"Donations entitled for 100% deduction without
qualifying limit"
Total Donation' should be equal to sum of "Donation in cash" AND "Donation in
115. other mode" in table (80G) (B)"Donations entitled for 50% deduction without
qualifying limit"
116. other mode" in table (80G) (C)"Donations entitled for 100% deduction subject to
qualifying limit"
117. other mode" in table (80G) (D)"Donations entitled for 50% deduction subject to
qualifying limit"
If option "No" is selected for 'Are you opting for new tax regime u/s 115BAC?' then
118. Deduction u/s 80G is not allowed for donation made in cash above Rs. 2,000/-.
In "Schedule 80GGA" "Donation in cash" or "Donation in other mode" is to be
119. entered mandatory without which total deduction column should not be entered
120. other mode" in table (80GGA)
If Deduction u/s 80GGA is claimed, details should be provided in Schedule
121. 80GGA.
In Schedule 80GGA, 'Eligible amount of Donations' cannot be more than the 'Total
122. Donations'.
In Schedule VIA, deduction claimed u/s 80GGA cannot be more than the eligible
123. amount of donation mentioned in Schedule 80GGA
Donee PAN mentioned in Schedule 80GGA cannot be same as the assessee PAN or
124. the verification PAN
In Schedule Income Details, the maximum limit allowable under section 80GG is:
125. Rs.60,000/- or 25% of his total income before allowing deduction of this
expenditure, whichever is less.
The maximum limit allowable under section 80CCD(1B) is Rs.50.
126.
Deduction u/s 80CCD (2) cannot be claimed by taxpayer with employer category as
127. "CG-Pensioners" “SG-Pensioners” “PSU-Pensioners" "Other Pensioners "" or "Not
Applicable”.
In schedule 80G, same PAN of Donee cannot appear more than once
128.
In schedule 80GGA, same PAN of Donee cannot appear more than once
129.
House rent allowance (HRA u/s.10(13A)) is claimed, hence deduction u/s.80GG is
130. not allowed for the corresponding period.
Page 12
Deduction u/s 80CCD (2) should not be more than 14% of salary if the employer
131. category is Central Government or State Government.
Deduction u/s 80EE cannot be more than Rs 50000/-.
132.
Assessee claiming deduction u/s 80EEA cannot be more than Rs 150000/-.
133.
Only one of the deductions u/s 80EE/ 80EEA is allowed. Thus, if deductions
134. claimed under section 80EEA is greater than “Zero" deductions claimed under
section 80EE cannot be greater than “Zero"
Assessee claiming deduction u/s 80EEB cannot be more than Rs 150000/- only if
135. option 'No' is selected for 'Are you opting for new tax regime u/s 115BAC?'.
In Schedule 80D, Deduction at Sl. No. 1a Self and Family will be allowed to the
136. extent of 25000.
In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii)
137.
In Schedule 80D, Deduction at Sl. No. 1b Self and Family (Senior Citizen) will be
138. allowed to the extent of 50000.
In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii)
139.
In Schedule 80D, Deduction at Sl. No. 2a Parents will be allowed to the extent of
140. 25000.
In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii)
141.
In Schedule 80D, Deduction at Sl. No. 2b Parents (Senior Citizen) will be allowed to
142. the extent of 50000.
In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii)
143. Note: This validation to be checked if value of (i+ii+iii) Sl. No. 2b is less than 50000
In Schedule 80D, Sl. No. 3 Eligible amount of deduction will be allowed to the
144. extent of 100000.
In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum
145. of Sl. No (1a+1b+2a+2b) subject to GTI Note: This validation to be checked if value
of Sl. No. (1a+1b+2a+2b) at Sl. No. 3 is less than 100000
If 80D claimed in Income Details Deduction under Chapter VIA, details should be
146. provided in Schedule 80D
In Schedule 80G, 'Eligible amount of Donations' cannot be more than the 'Total
147. Donations'.
Deduction u/s 80GGA is not allowed for donation made in cash above Rs. 2000/-.
148.
In schedule 80GGA, if donation is made, same PAN of Donee cannot appear more
149. than once
150. Part C – Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ),
B5(d),B5(f),B5(g),B5(h),B5(i),B5(j),B5(k),B5(l),B5(m),B5(n),B5(o),B5(p),
B5(q),B5(r),B5(s) should not be more than "0"
In schedule 80G, If PAN is already entered in anyone of the set of blocks (i.e.,
151. 100%, 50%, with Qualifying limit, without Qualifying limit) then same PAN cannot
be entered in any other block
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?' and
152. Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) should not be more than
zero.
153. In Schedule VIA, deduction claimed u/s 80DD should not be more than "0"
Page 13
154. deduction claimed u/s 80DDB should not be more than "0"
155. deduction u/s 80G claimed should not be more than "0" and details should not be
provided in schedule 80G
156. In Schedule VIA, deduction claimed u/s 80TTA should not be more than "0"
157. In Schedule VIA, deduction claimed u/s 80TTB should not be more than "0"
158. In Schedule VIA, deduction claimed u/s 80U should not be more than "0"
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?'then
159. In Schedule VIA, deduction under section 80CCD(1B) should not be more than "0"
If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?'then In
160. Schedule VIA, deduction under section 80EE should not be more than "0"
161. In Schedule VIA, deduction under section 80EEA should not be more than "0"
162. In Schedule VIA, deduction under section 80EEB should not be more than "0"
163. deduction u/s 80D claimed should not be more than "0" and details should not be
provided in schedule 80D
164. deduction u/s 80GGA claimed should not be more than "0" and details should not
be provided in schedule 80GGA
In Schedule 80D, Deduction at sl.no.1a "Self and Family" can be claimed only if
165. dropdown at sl.no.1 ‘Whether you or any of your family member (excluding
parents) is a senior citizen?’ is selected as "No"
In Schedule 80D, Deduction at sl.no.1b "Self & Family including Senior Citizen" can
166. be claimed only if dropdown at sl.no.1 ‘Whether you or any of your family member
(excluding parents) is a senior citizen? is selected as "Yes"
In Schedule 80D, Deduction at sl.no.2a "Parents" can be claimed only if dropdown
167. at sl.no.2 ‘Whether any one of your parents is a senior citizen’ is selected as "No"
In Schedule 80D, Deduction at sl.no.2b "Parents including Senior Citizen" can be
168. claimed only if dropdown at sl.no.2 ‘Whether any one of your parents is a senior
citizen’ is selected as "Yes"
In Schedule 80D, deduction cannot be claimed in sl.no.1a and 1b if dropdown is
169. selected as "Not claiming for Self /Family"
In Schedule 80D, deduction cannot be claimed in sl.no.2a and 2b if dropdown is
170. selected as "Not claiming for Parents"
In Schedule IT total of col 4 Tax Paid should be equal to sum of individual values
171.
In Schedule TCS, “The Amount of TCS claimed this year” should not be more than
172. “Tax collected”.
In Schedule TCS total of col 6 TCS credit out of (5) being claimed this year should
173. be equal to sum of individual values
In Schedule TDS2 (Other than salary), “The Amount of TDS claimed this year”
174. should not be more than “Tax deducted”.
In Sch TDS 3 Details of Tax Deducted at Source [As per Form 26QC furnished by
175. the Deductor(s)], “The Amount of TDS (3) claimed this year” should not be more
than “Tax deducted”.
In Schedule TDS (2), TDS (3)/TCS year of tax deduction cannot be '0' / 'null ' if
176. there is a claim of TDS / TCS
Page 14
In Schedule TDS1 total of col 5 'Total Tax deducted" should be equal to sum of
177. individual values of col 5
In Schedule TDS2 total of col 6 'TDS Credit out of (5) claimed this year" should be
178. equal to sum of individual values of col 6
In Schedule TDS3 total of col 6' 'TDS Credit out of (5) claimed this year should be
179. equal to sum of individual values of col 6
TDS, TCS or Tax paid claimed in “Taxes Paid and Verification” should be equal to
180. the details of tax amount paid provided in Schedule IT, Schedule TDS1, Schedule
TDS2 and Schedule TCS.
The sum of amounts claimed at TDS, TCS, Advance Tax and Self-Assessment Tax
181. should be equal to the amount claimed at “Total Taxes Paid”.
Refund claimed should be equal to “Total Taxes Paid” minus “Total Tax and
182. Interest payable”.
Tax payable Amount should be equal to “Total Tax and Interest payable” minus
183. “Total Taxes Paid”.
IFSC under “Bank Details” should match with the RBI database.
184.
In "Schedule Taxes Paid and Verification" Total TDS Claimed should be equal to
185. the sum of total TDS claimed in TDS 1, 2 & 3
In "Schedule Taxes Paid and Verification" Total TCS Claimed should be equal to
186. the sum of total TCS claimed in TCS schedule
In "Schedule Taxes Paid and Verification" Total Advance Tax paid should be equal
187. to the sum of total Tax Paid in schedule IT where date of deposit is between
01/04/2021 and 31/03/2022.
In "Schedule Taxes Paid and Verification" Total Self-Assessment Tax Paid should
188. be equal to the sum of total Tax Paid in schedule IT where date of deposit is after
31/03/2022 for A.Y 2022-23
In Income details under the bank account details at least one checkbox must be
189. selected in which assessee prefer to get refund".
Credit for TDS has been claimed in the return of income, but the corresponding
190. receipts/income has been omitted to be offered for taxation. (Receipts/ Income
should be offered to tax in one or more of the schedules in the return. Further,
receipts as appearing in Form 26AS to be offered to tax in one or more of the
schedules in the return)
1.2 Category D:
Table 3: Category D Rules
S. N Scenari
os
1. Form 10E should be filed to claim relief u/s 89
2. "Exempt allowance u/s. 10(10AA) can be claimed only up to Rs. 3 Lakh for
employer category other than "Central Government and State Government, CG-
Pensioners, SG- Pensioner"
3. Form 10EE should be filed to claim relief u/s 89A either under Salary or under
Other Sources.
Page 15

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Central Board of Direct Taxes,e-

ITR 1 – Validation Rules for AY 2022-23

Directorate of Income Tax (Systems)E-2,

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

Table 1: List of Category of Defect

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Sec 10(10BC)-Any amount from the Central Govt./State Govt./local authority by

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