Central Board of Direct Taxes,e-

Filing Project

ITR 1 – Validation Rules for AY 2025-26

Version 1.0
30th May 2025

Directorate of Income Tax (Systems)E-2,

A.R.A. Centre, Ground Floor,
Jhandewalan Extension
New Delhi – 110055
Document Revision List
Document Name: ITR 1 – Validation Rules for AY 2025-26

Version Number: 1.0

Revision Details

Version No. Revision Date Revision Description Page Number

1.0 30 May 25 Initial Release NA
 Contents
1. Purpose .......................................................................................................................................... 5
2. Validation Rules ......................................................................................................................... 5
2.1 Category A: ................................................................................................................................... 6
2.2 Category B: ................................................................................................................................. 19
2.3 Category D:................................................................................................................................. 20

Page 3
List of Tables

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

Table 2: Category A Rules ....................................................................................... 6
Table 3: Category B Rules ......................................................................................19
Table 4: Category D Rules…………………………………………………………….……….20

Page 4
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 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.

2. 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.

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.
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
 2.1 Category A:
Table 2: Category A Rules
Sl no.
Publishing Document
If Old Tax Regime is selected and Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1)
1. cannot be more than Rs. 1,50,000.

If Old Tax is selected and employer category is "CG-Pensioners"

"SG-Pensioners"
"PSU-Pensioners"
2. "Other Pensioners” or Not Applicable, then Deduction u/s 80CCD (1) should not be more than 20%
of Gross total Income

If Old Tax is selected and if the employer category is other than "CG-Pensioners"
"SG-Pensioners"
3. "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 an employer other than Central
4. Government or State Government in case of old tax regime.

If Old tax Regime is selected, and 80DDB - Resident assessee has claimed more than the maximum
5. limit of Rs.1,00,000/-',

If Old tax Regime is selected and Assessee is claiming deduction under section 80DDB, but eligible
6. category description not provided

If Old tax Regime is selected, then Maximum amount that can be claimed for category "Self or
7. Dependent" u/s 80DDB is Rs. 40,000

If Old tax Regime is selected and Deduction u/s 80G claimed but details are not provided in
8. Schedule 80G

If Old tax Regime is selected, then In Schedule 80G, in Table F, Donation should be equal to sum of
donation entitled for 100% deduction without qualifying limit + donation entitled for 50% without
9. qualifying limit +donation entitled for 100% deduction subject to qualifying limit + donation
entitled for 50% subject to qualifying limit
If Old tax Regime is selected, then In Schedule VIA, deduction claimed u/s 80G is more than the
10. eligible amount of donation mentioned in Schedule 80G

If Old tax Regime is selected, then Assessee can claim deduction under section 80TTA to the
11. maximum limit of Rs.10,000/-

If Old tax Regime is selected, then Deduction u/s 80TTA is restricted to the savings account interest
12. income from other sources.

Deduction u/s 80TTA cannot be claimed by Senior Citizen (date of birth is on or Before 02.04.1964
13. 1965

If Old tax Regime is selected, then Assessee can claim deduction under section 80TTB to the
14. maximum limit of Rs.50,000/-

Assessee being less than 60 years of age cannot claim deduction under section 80TTB
15.
If Old tax Regime is selected, and Assessee being senior citizen and claiming deduction under
16. section 80TTB on other than interest income from other source

Total of chapter VI-A deductions should match with sum of individual deductions restricted to GTI
17.

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 Deductions claimed under Chapter VI-A is should not be more than “Gross Total Income”
18.
ITR-1 -"Name" of taxpayer in ITR does not match with the "Name" as per the PAN data base
19.
In the return filed "Gross Total Income" and all the heads of income is entered should be more than
20. zero if tax liability has been computed and paid

"Income details" and "Tax computation" should be disclosed where details regarding “Taxes Paid”
21. have been disclosed.

If Old Tax Regime is selected and Gross Total Income is not equal to the Total of Incomes from
22. Salary, House Property & Other Sources & Long-term capital gains as per sec 112A.

If Old tax Regime is selected, Rebate u/s 87A is claimed by Resident Individual having Total
23. income including LTCG 7a(iii) u/s 112A of more than Rs. 5,00,000

Total income should be the difference between "Gross total income" and "Total deductions" OR
24. zero if the gross total income minus deduction is negative

The amount of "Tax after Rebate " should be equal to "Tax payable on total income" Minus "Rebate
25. u/s 87A"

The amount at “Total tax and Cess” should be equal to sum of "Tax after Rebate" and “Heath &
26. Education Cess

“Total Tax, Fees & Interest” should be equal to the sum of “Total Tax & Cess + Interest u/s 234A +
27. 234B+ 234C + 234F- Relief u/s 89”

In "Schedule Income Details" Total Interest, Fee Payable should be equal to the sum of Interest u/s
28. 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/-

29.
In "schedule "Income Details” Exempt income should be equal to sum of amount entered in
30. individual col. Of exempt income.

Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on
31. 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 allocated by way
32. 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 than one time
33. under Exempt Income.

Sec 10(12)-Recognized Provident Fund received drop-down cannot be selected more than one time
34. under Exempt Income.

Sec 10(13)-Approved superannuation fund received drop-down cannot be selected more than one
35. time under Exempt Income.

Sec 10(16)-Scholarships granted to meet the cost of education drop-down cannot be selected more
36. than one time under Exempt Income.

If Old Tax Regime is selected;

37. then Sec 10(17)-Allowance MP/MLA/MLC drop-down cannot be selected more than one time
under Exempt Income.
Sec 10(18)-Pension received by winner of “PARAM Vir Chakra or "Maha Vir Chakra" or "Vir
38. Chakra" or such other gallantry award" drop-down cannot be selected more than one time under
Exempt Income.

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 Defense Medical Disability Pension drop-down cannot be selected more than one time under
39. Exempt Income.

Sec 10(19)-Armed Forces Family pension in case of death during operational duty drop-down
40. 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 selected more than
41. 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 be selected
42. more than one time under Exempt Income.

Standard deduction allowed on House property should be equal to 30% of Annual value.
43.
Gross rent received/ receivable/ lettable value should be more than zero or null where assessee is
44. claiming municipal tax

Taxpayer has selected type of property as let-out or deemed let out then Gross rent received/
45. receivable/ lettable value should be more than zero

In Schedule Gross Total Income, Sl.no B2iii. Annual Value should be output of SL.no B2i-B2ii
46.
In Schedule Gross total Income, Sl.no B2vii.Income chargeable under the head ‘House Property’ (iii
– iv-v + vi) should be equal to sum of B2iii- B2iv-B2v+B2vi or the sum of Individual values under
47. the head of House Property cannot be different from the "Income chargeable under the head House
Property".
If Old Tax Regime is selected then In Schedule HP, if "Type of House Property" is selected as
48. "Self-Occupied”, then the assessee cannot claim interest on borrowed capital more than Rs 2,00,000,

In "Schedule Income Details" Tax paid to local authorities shall not be allowed for Type of House
49. Property as "Self-Occupied"

"Interest from savings account" drop-down cannot be selected more than one time under Income
50. from other sources

"Interest from Deposits (Bank/Post Office/Cooperative Society)" drop-down cannot be selected

51. more than one time under Income from other sources

In schedule "Income Details” Income from other sources should be equal to sum of amounts entered
52. in individual col. of income from other sources

In "Schedule Income Details" Deduction u/s 57(iia) shall be allowed only if "Family pension" is
53. offered to tax and option 'No' is selected for 'Are you opting for new tax regime u/s 115BAC?

In case of "Old Tax Regime"-

54. Deduction u/s 57(iia) cannot be more than lower of 1/3rd of Family pension or Rs. 15,000.

Interest from Income Tax Refund drop-down cannot be selected more than one time under Income
55. from other sources.

Family pension drop-down cannot be selected more than one time under Income from other sources.
56.
If Old Tax Regime is selected, then for Central and State Govt, PSU employees, the Entertainment
57. allowance u/s 16(ii) will be allowed to the extent of Rs 5000 or 1/5th of Salary whichever is lower

If Old Tax Regime is selected, then No Entertainment allowance u/s 16(ii) will be allowed to
58. employees other than Central, State Government and PSU

Gross salary should be total of salary as per section 17(1) and value of perquisites as per section
17(2) and profits in lieu of salary as per section 17(3) and Income from retirement benefit account
59. 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

Page 8
 In the Schedule “Gross total Income", 'Net Salary' should be the difference between 'Gross salary'
60. and 'Allowances to the extent exempt u/s 10' and Relief u/s 89A'

In Schedule Gross Total Income, B1 (iv) Deductions u/s 16 should be sum of B1 (iva+ivb+ivc)
61.
In Schedule Gross Total Income, Sl.no B1v Income chargeable under Salaries should be (B1iii–
62. B1iv)

“Total of all allowances to the extent exempt u/s 10 cannot be more than Gross Salary''
63.
If Old Tax Regime is selected, then Exemption u/Sec 10(5)- Leave Travel concession/assistance
64. cannot be more than respective income in Salary as per section 17(1)

Exempt allowance Sec 10(6)-Remuneration received as an official, by whatever name called, of an

65. embassy, high commission etc." cannot be more than Gross Salary

Exempt allowance u/s 10(7)-Allowances or perquisites paid or allowed as such outside India by the
66. Government to a citizen of India for rendering service outside India cannot be more than Gross
salary
Exempt allowance u/s 10(10)-Death-cum-retirement gratuity received cannot be more than Rs.
67. 20,00,000

Exempt Allowance u/s Sec 10(10A)-Commuted value of pension received cannot be more than
68. Salary as per sec 17(1)

Exempt Allowance u/s 10(10AA)-Earned leave encashment on retirement cannot more than Salary
69. as per sec 17(1) (Message to be shown to the taxpayers while preparing the return that maximum
deduction for a non- Government employees including PSU employee is only Rs 25 lakh)
Exempt Allowance u/s 10(10B)-First Proviso- Compensation limit notified by CG in the Official
70. Gazette cannot exceed Rs.500,000

Exempt Allowance u/s 10(10C)-Amount received/receivable on voluntary retirement or termination

71. 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 be selected.
72.
Exempt Allowance u/s 10(10CC)-Tax paid by employer on non-monetary perquisite cannot be more
73. than Value of perquisites as per section 17(2)

If Old Tax Regime is selected, then Exempt Allowance Sec 10(13A)-Allowance to meet expenditure
74. incurred on house rent cannot be more than Salary as per section 17(1)

If Old Tax Regime is selected, then Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or
benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and
75. 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)

If Old Tax Regime is selected, then 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
76. compensate him for increased cost of living cannot be more than Value of Salary as per section
17(1) at sr no (ia)

In Schedule "Income Details" allowance to extent exempt u/s 10 should be equal to sum of
77. individual values entered.

In Sch 80G Donee PAN should not be same as "Assessee PAN" or "PAN at Verification"
78.
In Schedule 80G in table (A) "Donations entitled for 100% deduction without qualifying limit"
79. donation in cash or donation in other mode is to be entered mandatory without which total deduction
column should not be entered

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 In Schedule 80G in table (B) "Donations entitled for 50% deduction without qualifying limit"
80. 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 Qualifying Limit"
81. 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 (D) “Donations entitled for 50% deduction Subject to Qualifying Limit"
82. 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 (E) Donations should be equal to the sum of (Donations entitled for 100%
deduction without qualifying limit +Donations entitled for 50% deduction without qualifying limit+
83. 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 other mode" in
84. 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 other mode" in
85. table (80G) (B)"Donations entitled for 50% deduction without qualifying limit"

Total Donation' should be equal to sum of "Donation in cash" AND "Donation in other mode" in
86. table (80G) (C)"Donations entitled for 100% deduction subject to qualifying limit"

Total Donation' should be equal to sum of "Donation in cash" AND "Donation in other mode" in
87. table (80G) (D)"Donations entitled for 50% deduction subject to qualifying limit"

If Old Tax Regime is selected, then Deduction u/s 80G is not allowed for donation made in cash
88. above Rs. 2,000/-.

In "Schedule 80GGA" "Donation in cash" or "Donation in other mode" is to be entered mandatory

89. without which total deduction column should not be entered

Total Donation' should be equal to sum of "Donation in cash" AND "Donation in other mode" in
90. table (80GGA)

If Deduction u/s 80GGA is claimed, details should be provided in Schedule 80GGA.

91.
In Schedule 80GGA, 'Eligible amount of Donations' cannot be more than the 'Total Donations'.
92.
In Schedule VIA, deduction claimed u/s 80GGA cannot be more than the eligible amount of
93. donation mentioned in Schedule 80GGA

Donee PAN mentioned in Schedule 80GGA cannot be same as the assessee PAN or the verification
94. PAN

In Schedule IT total of col 4 Tax Paid should be equal to sum of individual values
95.
In Schedule TCS, “The Amount of TCS claimed this year” should not be more than “Tax collected”.
96.
In Schedule TCS total of col 6 TCS credit out of (5) being claimed this year should be equal to sum
97. of individual values

In Schedule TDS2 (Other than salary), “The Amount of TDS claimed this year” should not be more
98. than “Tax deducted”.

In Schedule TDS (2), TDS (3)/TCS year of tax deduction cannot be '0' / 'null ' if there is a claim of
99. TDS / TCS

In Schedule TDS1 total of col 5 'Total Tax deducted" should be equal to sum of individual values of
100. col 5

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 In Schedule TDS2 total of col 6 'TDS Credit out of (5) claimed this year" should be equal to sum of
101. individual values of col 6

In Schedule TDS3 total of col 7' 'TDS Credit out of (5) claimed this year should be equal to sum of
102. individual values of col 7

TDS, TCS or Tax paid claimed in “Taxes Paid and Verification” should be equal to the details of tax
103. 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 should be equal
104. to the amount claimed at “Total Taxes Paid”.

Refund claimed should be equal to “Total Taxes Paid” minus “Total Tax and Interest payable”.
105.
Tax payable Amount should be equal to “Total Tax and Interest payable” minus “Total Taxes Paid”.
106.
IFSC under “Bank Details” and in schedule 80GGC should match with the RBI database / GIFT
107. IFSC codes.

In "Schedule Taxes Paid and Verification" Total TDS Claimed should be equal to the sum of total
108. TDS claimed in TDS 1, 2 & 3

In "Schedule Taxes Paid and Verification" Total TCS Claimed should be equal to the sum of total
109. TCS claimed in TCS schedule

In "Schedule Taxes Paid and Verification" Total Advance Tax paid is not equal to the sum of total
110. Tax Paid in schedule IT where date of deposit is between 1/04/20XX and 31/03/20XX of PY for
which return is being filed.
In "Schedule Taxes Paid and Verification" Total Self-Assessment Tax Paid is not equal to the sum
111. of total Tax Paid in schedule IT where date of deposit is after 31/03/20XX of AY for which return is
being filed.
In case of Old Tax Regime,
112. taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 50000.

Credit for TDS has been claimed in the return of income, but the corresponding receipts/income has
been omitted to be offered for taxation. (Receipts/ Income should be offered to tax in one or the
113. schedules in the return. Further, receipts as appearing in Form 26AS to be offered to tax in one or
the schedules in the return)
In Schedule Income Details, the maximum limit allowable under section 80GG is: Rs.60,000/- or
114. 25% of his total income excluding LTCG before allowing deduction of this expenditure, whichever
is less.
If Old Tax Regime is selected, then the maximum limit allowable under section 80CCD(1B) is
115. Rs.50,000/-

Deduction u/s 80CCD (2) cannot be claimed by taxpayer who has selected employer category as
"CG-Pensioners"
116. "SG-Pensioners"
"PSU-Pensioners"
"Other Pensioners " or "Not Applicable"
Total income excluding LTCG B7(a)(iii) should not be greater than Rs 50 lakhs.
117.
In schedule 80G, if donation is made same PAN of Donee cannot appear more than once
118.
In schedule 80GGA, if donation is made in cash same PAN of Donee cannot appear more than once
119.
House rent allowance (HRA u/s.10(13A)) is claimed, hence deduction u/s.80GG is not allowed for
120. the corresponding period.

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 In case of Old Tax Regime - Deduction u/s 80CCD (2) should not be more than 14% of salary if any
121. of the employer category is Central Government or state government

If Old Tax Regime is selected, then Assessee claiming deduction u/s 80EE more than the maximum
122. limit of Rs 50000/-

If Old Tax Regime is selected, then Assessee claiming deduction u/s 80EEA more than the
123. maximum limit of Rs 150000/-

Only one of the deductions u/s 80EE/ 80EEA is allowed. Thus, if deductions claimed under section
124. 80EEA is greater than “Zero" deductions claimed under section 80EE cannot be greater than “Zero"

If Old Tax Regime is selected, then Assessee claiming deduction u/s 80EEB cannot be more than
125. Rs 150000/-

Relief u/s 89 cannot be claimed by taxpayer if details of salary as per 17(1), Value of perquisite as
126. per 17(2) and Profit in lieu of salary as per 17(3) or family pension are "zero"/ "blank"

If the original return is filed under section 142(1) then taxpayer cannot file a return u/s 139
127.
If Old Tax Regime is selected, then In Schedule 80D, Deduction at Sl. No. 1a Self and Family will
128. be allowed to the extent of Rs.25000

In Schedule 80D, Deduction at Sl. No. 1a should be equal to sum of Sl. No (i+ii)
129.
Note: This validation to be checked if value of (i+ii) at Sl. No. 1a is less than 25000
If Old Tax Regime is selected, then In Schedule 80D, the amount of preventive health checkup of all
130. the fields combined should not exceed 5000.

If Old Tax Regime is selected, then In Schedule 80D, Deduction at Sl. No. 1b Self and Family
131. (Senior Citizen) will be allowed to the extent of Rs. 50000

In Schedule 80D, Deduction at Sl. No. 1b should be equal to sum of Sl. No (i+ii+iii) Note: This
132. validation to be checked if value of (i+ii+iii) at Sl. No. 1b is less than 50000

If Old Tax Regime is selected, then In Schedule 80D, Deduction at Sl. No. 2a Parents will be
133. allowed to the extent of Rs. 25000

In Schedule 80D, Deduction at Sl. No. 2a should be equal to sum of Sl. No (i+ii)

134. Note: This rule will be applicable If Old Tax Regime is selected.

Note: If sum is greater than 25000, then 2a should be restricted to 25000

If Old Tax Regime is selected and In Schedule 80D, value at field 2b is greater than Rs. 50000
135.
In Schedule 80D, Deduction at Sl. No. 2b should be equal to sum of Sl. No (i+ii+iii)
136. Note: This validation to be checked if value of (i+ii+iii) Sl. No. 2b is less than 50000

If Old tax Regime is selected and In Schedule 80D, Sl. No. 3 Eligible amount of deduction is greater
137. than Rs. 100000

In Schedule 80D, Eligible amount of deduction at Sl. No. 3 should be equal to sum of Sl. No
138. (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 or equal to 100000
If 80D claimed in Income Details Deduction under Chapter VIA, then same amount and details
139. should be provided in Schedule 80D

In Schedule 80G, 'Eligible amount of Donations' cannot be more than the 'Total Donations'.
140.
In "Schedule Income Details " Total Tax, Fee & Interest should be equal to sum of Balance Tax
141. after Relief +Total Interest, Fee Payable

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 "Sec 10(17A)-Award instituted by Government" drop-down cannot be selected more than one time
142. under Exempt Income.

If exempt allowance is claimed u/s. 10(10AA) above Rs.25 Lakhs for employer category other
143. "Central and state government, CG- Pensioners, SG- Pensioner"

Deduction u/s 80GGA is not allowed for donation made in cash above Rs. 2000/-.
144.
In schedule 80GGA, if donation is made, same PAN of Donee cannot appear more than once
145.
In income details total of Dividend income should be equal to sum of “Quarterly breakup of
146. Dividend Income"

If option Yes is selected for 'Are you opting for new tax regime u/s 115BAC?' then Part C –
Deductions and Taxable Total Income, Deduction at B5(a), B5(b), B5(c ),
147. 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. 100%, 50%, with
148. Qualifying limit, without Qualifying limit) then same PAN cannot be entered in any other block

If New Tax Regime is selected, exempt allowance under Section 10(14)(ii) - “Transport allowance
149. granted to certain physically handicapped assessee" should not exceed Rs 38,400

If New Tax Regime is selected and 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
150. 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"
is more than "0"
If Old Tax Regime is selected and Exempt allowances under
"Section 10(14)(i) - Allowances referred in sub-clauses (a) to (c) of sub-rule (1) in Rule 2BB"
151. "Section 10(14)(ii) - Transport allowance granted to certain physically handicapped assessee"
is more than "0"
Old Tax Regime cannot be selected after the due date of filing of return mentioned u/s 139(1)
152.
Once a proceeding is initiated u/s148, no other return can be filed u/s 139
153.
If New Tax Regime is selected and the Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1)
154. should not be more than zero.

If New tax Regime is selected then In Schedule VIA, deduction claimed u/s 80DD should not be
155. more than "0"

If New Tax regime is selected, then deduction claimed u/s 80DDB should not be more than "0"
156.
If New Tax Regime is selected, then deduction u/s 80G claimed should not be more than "0".
157. Further, no details should not be provided in schedule 80G

If New Tax Regime is selected

158. Then in Schedule VIA, the deduction claimed u/s 80TTA should not be more than "0"

If New tax Regime is selected

159. Then in Schedule VIA, deduction claimed u/s 80TTB should not be more than "0"

If New tax Regime is selected

160. Then in Schedule VIA, deduction claimed u/s 80U should not be more than "0"

Page 13
 If New tax Regime is selected Then in case of house property loss, Gross Total Income should be
161. equal to the Total of Incomes from Salary and Other Sources.

If New Tax Regime is selected, then exempt income u/s 10(17)-Allowance MP/MLA/MLC should
162. not be more than zero

If New Tax Regime is selected

163. and In Schedule HP, if "Type of House Property" is selected as "Self-Occupied”, then the interest on
borrowed capital should not be more than "0”,
If New Tax Regime is selected,
164. then Entertainment allowance u/s 16(ii) should not be more than "0"

If New Tax Regime is selected,

165. Then Exemption u/Sec 10(5)- Leave Travel concession/assistance should not be more than "0"

If New Tax Regime is selected,

166. Then Exempt Allowance Sec 10(13A)-Allowance to meet expenditure incurred on house rent
should not be more than "0"
If New Tax Regime is selected
Then Exempt Allowances -Sec 10(14)(i) Prescribed Allowances or benefits (not in a nature of
167. 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 New Tax Regime is selected,
Then Exempt Allowance -Sec 10(14)(ii) Prescribed Allowances or benefits granted to meet personal
168. 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 New Tax Regime is selected
169. then In Schedule VIA, Professional tax u/s 16(iii) should not be more than "0"

If New Tax Regime is selected

170. then In Schedule VIA, deduction under section 80CCD(1B) should not be more than "0"

If New Tax Regime is selected

171. then In Schedule VIA, deduction under section 80EE should not be more than "0"

If New Tax Regime is selected

172. then In Schedule VIA, deduction under section 80EEA should not be more than "0"

If New Tax Regime is selected

173. then In Schedule VIA, deduction under section 80EEB should not be more than "0"

If New Tax Regime is selected, then deduction u/s 80D claimed should not be more than "0" and
174. details should not be provided in schedule 80D

If New Tax Regime is selected and Income from house property is positive then Gross Total Income
175. is not equal to the Total of Incomes from Salary, House Property, Other Sources & LTCG u/s 112A.

If New Tax Regime is selected, then deduction u/s 80GGA claimed should not be more than "0"
176. and details should not be provided in schedule 80GGA

If Old Tax Regime is selected, then Exempt Allowance Sec 10(13A)-Allowance to meet expenditure
177. incurred on house rent cannot be more than 1/3rd of Salary as per section 17(1)

Exempt allowance u/s 10(10CC) cannot be more than the TDS claimed u/s 192 in schedule TDS1
178.
In Schedule 80D, Deduction at sl.no.1a "Self and Family" can be claimed only if dropdown at
179. 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 be claimed
180. 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"

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 In Schedule 80D, Deduction at sl.no.2a "Parents" can be claimed only if dropdown at sl.no.2
181. ‘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 claimed only if
182. 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 selected as "Not
183. claiming for Self /Family"

In Schedule 80D, deduction cannot be claimed in sl.no.2a and 2b if dropdown is selected as "Not
184. claiming for Parents"

Any drop-down of nature of income cannot be selected more than one time under Exempt Income.
185.
In B(i)- Salary, Income claimed for relief from taxation u/s 89A cannot be claimed more than
186. income offered in B(i)(d)

In B3- Income from other sources, Income claimed for relief from taxation u/s 89A cannot be
187. claimed more than the income offered under Income from retirement benefit account maintained in
a notified country u/s 89A
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 Income from retirement
188. benefit account maintained in a notified country u/s 89A- Income claimed for relief from taxation
u/s 89A'
Interest from Income Tax Refund drop-down cannot be selected more than one time under Income
189. from other sources.

Interest from Income Tax Refund drop-down cannot be selected more than one time under Income
190. from other sources.

In Schedule Income from Other sources, under dropdown, "Income from retirement benefit account
191. maintained in a notified country u/s 89A " in country drop-down, one country cannot be selected
more than one time.
In Schedule Salary, under line item "Income from retirement benefit account maintained in a
192. notified country u/s 89A " in country drop-down, one country cannot be selected more than one
time.
TDS deducted value in schedule TDS 1 CANNOT BE MORE THAN value in schedule Salary
193. "Total Gross salary"

Exempt Allowance u/s 10(10B) (i) and 10(10B) (ii) Should not be allowed to Central Government
194. employees, state government employees, CG-Pensioners, SG- Pensioners, PSU-Pensioners, or
Others-Pensioners
Deduction u/s 80CCH should not exceed 46.2% of Salary u/s 17(1)
195.

Deduction u/s 80CCH can be claimed if Nature of employment is 'Central Government'

196. and age is from 17 years to 27 years as on date of joining of armed forces.
Exempt Allowance u/s 10(10B)-Second proviso- Compensation under scheme approved by the
197. Central Government cannot exceed Rs.500,000

If Return is filed u/s 139(5) and original return was filed u/s 139(4)
198. then Old Tax Regime cannot be selected.

Option to withdraw from New Tax Regime is not available after due date of filing of return as
199. mentioned u/s 139(1)

If New tax Regime is selected, Rebate u/s 87A is claimed by Resident Individual having Total
200. income excluding LTCG of more than Rs.7,22,230

Rebate u/s 87A can be claimed to the extent of Rs.12500 by Resident Individual having Total
201. income of Rs. 5,00,000 under old tax regime

Page 15
 If 80GGC claimed in Income Details Deduction under Chapter VIA, then same amount and details
202. should be provided in Schedule 80GGC

In Schedule 80GGC, 'Eligible number of contributions' for each row shall be equal to "contribution
203. in other mode" to the extent of Gross total income

Total Contribution' should be equal to sum of "Contribution in cash" AND "Contribution in other
204. mode" in table (80GGC)

In schedule 80GGC, Sl no. D "Eligible Amount of contribution” should be equal to sum of

205. individual amounts restricted to GTI

In schedule 80GGC, Values at sl.no. A - total contribution in Cash, B-contribution in other mode
206. and C-Total contribution should be equal to sum of individual amounts entered

Date of contribution is mandatory for contribution made under 80GGC

207.
Details of contribution made in other mode are required in schedule 80GGC
208.

If Old Tax Regime is selected, and in the schedule 80U value at i- 'Nature of disability' is selected as
209. "self with severe disability" and the value at field ii-'Amount if deduction' is less or more than
125,000 subject to GTI.

If Old Tax Regime is selected, and in the schedule 80U value at i- 'Nature of disability' is selected as
210. "self with disability" and the value at field ii-'Amount of deduction' is less or more than 75,000
subject to GTI.

If 80U claimed in Deduction under Chapter VIA, then same amount and details should be provided
211. in Schedule 80U

If Old Tax Regime is selected, and if drop down selected at sl no (i)-Nature of disability' of schedule
212. 80DD is 'dependent person with disability' and amount is less or more than 75000 subjects to GTI.

If Old Tax Regime is selected, and if drop down selected at sl no (i)-Nature of disability' of schedule
213. 80DD is 'dependent person with severe disability' and amount is less or more than 125000 subject to
GTI.
If 80DD claimed in Deduction under Chapter VIA, then same amount and details should be
214. provided in Schedule 80DD

In schedule 80DD, if deduction is > 0, then details of such deduction is required

215.
In schedule 80U, if deduction is > 0, then details of such deduction is required
216.
In schedule 80U, if deduction is > 0, then details of such donation are required
217.
In schedule 80DD, if deduction is > 0, then details of such donation are required
218.
When details of Salary Income are given then 'Nature of employment' cannot be selected as 'Not
219. Applicable',

Deduction u/s 80GGC can be claimed for the Contributions made between period 01.04.2024 to
220. 31.03.2025 for AY 2025-26

Aadhaar number in Part A general information schedule should match with Aadhaar number as per
221. profile

Page 16
 "Exempt Allowances" in Salary under each section should be disclosed in one dropdown
222.
In case of new tax regime, deduction u/s 57(iia) can be availed upto 1/3rd of Family pension
223. maximum of Rs. 25,000

224. In case of New Tax Regime:

Taxpayer being an employee can claim Standard deduction u/s 16ia only to the extent of Rs 75000.

In case of New Tax Regime, deduction u/s 80CCD (2) should not be more than 14% of salary if the
225. employer category is selected as PSU”, “Others", "Central Govt" or "State Govt"

Under Exempt Income, Sl. No. iii Long term capital gains as per sec 112A should not be
226. more than 1,25,000
In Exempt Income, Sl. No. iii Long term capital gains as per sec 112A should be output of
227. Sl. No. (i - ii)
In Part A General, filing section is selected as 139(9) and the responses for A23 in 139(9)
228. is not matching with the responses of A23 question in the ITR against which defective
response is getting submitted.
"Details of Bank from which loan is taken" needs to be provided for claiming Interest on
229. borrowed capital u/s 24(b) in schedule Interest u/s 24(b)
Deduction u/s 80EE / 80EEA can be claimed when the limit u/s 24(b) is exhausted.
230.

As the deduction u/s 80EE can be claimed over and above deduction u/s 24(b), "Details of
231. bank from which loan is taken" in schedule 80EE should be part of the details disclosed in
schedule 24(b)
As the deduction u/s 80EEA can be claimed over and above deduction u/s 24(b), "Details
232. of bank from which loan is taken" in schedule 80EEA should be part of the details
disclosed in schedule 24(b)
Details such as Amount eligible for deduction u/s 80C, Identification Number of
233. supporting document are required to provide in schedule 80C to claim deduction
PRAN should be provided in schedule VIA to claim deduction u/s 80CCD (1), 80CCD(1B)
234.

"Details of Bank from which loan is taken" need to be provided for claiming deduction u/s
235. 80E in schedule 80E
"Details of Bank from which loan is taken" need to be provided for claiming deduction u/s
236. 80EE in schedule 80EE
Deduction u/s 80EE can be claimed only if maximum loan taken does not exceed Rs. 35
237. lakhs against the property
"Details of Bank from which loan is taken" needs to be provided for claiming deduction u/s
238. 80EEA in schedule 80EEA
Deduction u/s 80EEA can be claimed only on the residential house property having stamp
239. duty value upto Rs.45 Lakhs
The Date of sanction of loan under schedule 80EEA shall be between
240. 1.4.19 and 31.3.22
"Details of Bank from which loan is taken" need to be provided for claiming deduction u/s
241. 80EEB in schedule 80EEB
The Date of sanction of loan under schedule 80EEB shall be between
242. 1.4.19 and 31.3.23

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 Details of Form 10BA is required to provide to claim deduction u/s 80GG
243.

In schedule 80D, breakup of individual rows for "amount of premium paid" shall match
244. with the health insurance premium entered by the user under "Health insurance" at sl.no.1a
In schedule 80D, breakup of individual rows for "amount of premium paid" shall match
245. with the health insurance premium entered by the user under "Health insurance" at sl.no.1b
In schedule 80D, breakup of individual rows for "amount of premium paid" shall match
246. with the health insurance premium entered by the user under "Health insurance" at sl.no.2a
In schedule 80D, breakup of individual rows for "amount of premium paid" shall match
247. with the health insurance premium entered by the user under "Health insurance" at sl.no.2b
Form 10IA filed for autism, cerebral palsy, multiple disabilities needs to be filed
248. separately for claiming Deduction u/s 80U and 80DD respectively.
Details of specified disease is required to be provided to claim deduction u/s 80DDB
249.

In schedule House property, value of "interest on borrowed capital" should be same as the
250. "total of interest paid u/s 24(b)" as per schedule 24(b)
Deduction u/s 80C claimed under chapter VIA should be same as the “Total of payment
251. made as per schedule 80C "
Deduction u/s 80E in schedule VIA should match with the "Total of interest u/s 80E" as
252. per schedule 80E
Deduction u/s 80EE in schedule VIA should match with the "Total of interest u/s 80EE" as
253. per schedule 80EE
Deduction u/s 80EEA in schedule VIA should match with the "Total of interest u/s
254. 80EEA" as per schedule 80EEA
Deduction u/s 80EEB in schedule VIA should match with the "Total of interest u/s 80EEB"
255. as per schedule 80EEB
In schedule 24(b) the sum of individual rows for "Interest during the year" (x) shall match
256. with the "Total of Payments" as per the schedule 24(b)
In schedule 80C the sum of individual rows for "Amount of payment" (ii) shall match with
257. the "Total of Payments" as per the schedule 80C
In schedule 80E the sum of individual rows for "Amount of interest u/s 80E" (x) shall
258. match with the "Total of Payments" as per the schedule 80E
In schedule 80EE the sum of individual rows for "Interest during the year" (x) shall match
259. with the "Total of Payments" as per the schedule 80EE
In schedule 80EEA the sum of individual rows for "Amount of interest u/s 80EEA" (ix)
260. shall match with the "Total of Payments" as per the schedule 80EEA
In schedule 80EEB the sum of individual rows for "Amount of interest u/s 80EEB" (x)
261. shall match with the "Total of Payments" as per the schedule 80EEB
The Date of sanction of loan in schedule 80EE shall be between
262. 1.4.16 and 31.3.17
Interest on borrowed capital in schedule 24(b) can’t be claimed in case of Self occupied
263. house property under new tax regime
If Old Tax Regime is selected, and Deduction u/s 80D is claimed but details not provided
264. in Schedule 80D

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 Assessee having status as Individual and opting new tax regime have filled any of the
265. schedules amongst 80C schedule, 10(13A) schedule, 80E schedule, 80EE schedule, 80EEA
schedule or 80EEB schedule
Details such as name of the Insurer, Policy number are required to be provided in schedule
266. 80D to claim deduction for health insurance at sl. No. 1a (i)
Details such as name of the Insurer, Policy number are required to be provided in schedule
267. 80D to claim deduction for health insurance at sl. No. 1b (i)
Details such as name of the Insurer, Policy number are required to be provided in schedule
268. 80D to claim deduction for health insurance at sl. No. 2a (i)
Details such as name of the Insurer, Policy number are required to be provided in schedule
269. 80D to claim deduction for health insurance at sl. No. 2b (i)
Section 192 applicable to Tax deducted on salary income is selected as the dropdown
270. under schedule TDS 2, or 3 which are for details of TDS on other than salary income.
HRA u/s 10(13A) shall not be more than Actual rent paid after deducting 10% of basic
271. salary and DA
HRA u/s 10(13A) shall not be more than 40% of basic salary and DA for those living in
non-metro cities or,
272.
shall not be more than 50% of basic salary and DA for those living in metro cities (as
applicable)
In schedule 10(13A) the lowest of the following amounts shall be claimed as HRA
exemption:
273. A) Actual HRA received
B) Actual rent paid 10% of (salary+DA)
C) 40% or 50% of (salary+DA)
Taxpayers having salary income and exempt allowances needs to provide "Nature of
274. employment"
"Schedule 10(13A) needs to be filled for claiming exempt allowance u/s 10(13A)
275.

Sum of Basic salary, dearness allowance as per schedule 10(13A) and actual HRA received
276. shall not be more than salary as per section 17(1) under Income details

2.2 Category B:
Table 3: Category B Rules

Sl. No. Publishing Document

Linking of Aadhar and PAN is required to avoid consequences of not linking PAN and
1. Aadhar in eligible cases as per Circular 03/2023
Quoting of Aadhar in ITR is required as per section 139(AA)in applicable cases and linking
2. of Aadhar and PAN is required to avoid consequences of not linking PAN and Aadhar in
eligible cases as per Circular 03/2023
TDS section code such 194B, 194BB, 194BA,194IA,194IC,194LA or 194S as is selected
under Schedule "TDS2 Details of Tax Deducted at Source on Income Other than Salary" at
field 2a "Section under which TDS deducted"
3.
or

Assessee having income under special rate is not eligible to file ITR-1

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 TDS section code such 194B, 194BB, 194BA, 194IA,194IC,194LA, or 194S as is selected
under Schedule "TDS3 Details of Tax Deducted at Source on Income Other than Salary" at
field 2a "Section under which TDS deducted"
4.
or

Assessee having income under special rate is not eligible to file ITR-1.
TDS section code such as
194E,194LB,194LC,194LBA(a),194LBA(b),194LBA©,195,196A,196B,196C,196D or
5.
196D(1A) is selected under Schedule "TDS2 Details of Tax Deducted at Source on Income
Other than Salary" at field 2a "Section under which TDS deducted"
TDS section code such as
194E,194LB,194LC,194LBA(a),194LBA(b),194LBA©,195,196A,196B,196C,196D or
6.
196D(1A) is selected under Schedule "TDS3 Details of Tax Deducted at Source on Income
Other than Salary" at field 2a "Section under which TDS deducted"
TDS section code such as 194Q, 194C or 194R is selected under Schedule "TDS2 Details of
7. Tax Deducted at Source on Income Other than Salary" at field 2a "Section under which TDS
deducted" for which ITR 1 is not applicable
TDS section code such as 194Q,194C or 194R is selected under Schedule "TDS3 Details of
8. Tax Deducted at Source on Income Other than Salary" at field 2a "Section under which TDS
deducted" for which ITR 1 is not applicable

2.3 Category D:
Table 4: Category D Rules

Sl. No. Publishing Document

1. Under Salary, assessee has claimed Income claimed for relief from taxation u/s 89A
without furnishing of Form 10EE.
2. Under Income from Other Sources, assessee has claimed Income claimed for relief from
taxation u/s 89A without furnishing of Form 10EE.
3. The assessee has claimed relief u/s 89(1) without furnishing of Form 10E
4. Deduction u/s 80GG shall be claimed for the period of stay for which the rent is actually
paid, i.e., 5000 per month

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