Central Board of Direct Taxes,

e-Filing Project

ITR 1 – Validation Rules for AY 2017-18

Version 1.3
15 February 2018

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 2017-18 V 1.3

Document Revision List

Document Name: ITR 1 – Validation Rules for AY 2017-18

Version Number: 1.3

Revision Details

Version No. Revision Date Revision Description Page Number

1.3 15-Feb-18 Refer Section 3.3 7
1.2 26-Jul-17 Refer Section 3.2 7
1.1 14-Jul-17 Refer Section 3.1 7
1.0 01-Apr-17 Initial Schema Release NA

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Contents
1 Purpose ........................................................................................................................................... 5
2 Validation Rules .............................................................................................................................. 5
2.1 Category A: .............................................................................................................................. 5
2.2 Category C: .............................................................................................................................. 6
2.3 Category D:.............................................................................................................................. 6
3 Change in Validation Rules.............................................................................................................. 7
3.1 Change as on 14 July, 2017 ..................................................................................................... 7
3.2 Change as on 26 July, 2017 ..................................................................................................... 7
3.3 Change as on 15 February, 2018............................................................................................. 7

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List of Tables

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

Table 2: Category A Rules ............................................................................................................ 5
Table 3 : Category C Rules........................................................................................................... 6
Table 4 : Category D Rules .......................................................................................................... 6
Table 5 : 14 July, 2017 Change ................................................................................................. 7
Table 6 : 26 July, 2017 Change ................................................................................................. 7
Table 7 : 15 February, 2018 Change ....................................................................................... 7

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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 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
B return will be informed of a possible defect present in the return u/s
139(9). Appropriate notices/ communications will be issued from CPC.

Third party utility providers will be alerted about the inconsistent data
C
quality and warned about future barring of their utility.

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
D
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 "Income details" and "Tax computation" have not been disclosed but details
regarding “Taxes Paid” have been disclosed.
3 Gross Total Income is not equal to the Total of Incomes from Salary, House
Property & Other Sources.
4 TDS, TCS or Tax paid claimed in “Part D-Tax Computation and Tax Status” is
inconsistent with details provided in Schedule IT, Schedule TDS1, Schedule
TDS2 and Schedule TCS.
5 When "House Property" is "Self-occupied", loss from HP is more than 2 lakhs.
6 The assessee is governed by Portuguese Code but "PAN of Spouse" is not
provided.
7 In Sch 80G Donee PAN is same as "Assesse PAN" or "PAN at Verification"
8 "Name" of taxpayer in ITR does not match with the "Name" as per the PAN
data base.

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9 The sum of amounts claimed at TDS, TCS, Advance Tax and Self-Assessment
Tax is not equal to the amount claimed at “Total Taxes Paid”.
10 In Schedule TDS2, “The Amount of TDS claimed this year” is more than “Tax
deducted”.
11 In Schedule TCS, “The Amount of TCS claimed this year” is more than “Tax
collected”.
12 Deductions claimed under Chapter VI-A are greater than “Gross Total Income”
13 Refund claimed is not matching with the difference of “Total Taxes Paid” and
“Total Tax and Interest payable”.
14 Tax payable Amount is not matching with the difference of “Total Tax and
Interest payable” and “Total Taxes Paid”.
15 “Income details” are not provided but “Tax computation” has been provided.
16 IFSC under “Bank Details” is not matching with the RBI database.
17 Total Income cannot exceed Rs. 50 Lakh.
18 Rebate u/s 87A is claimed by Non resident assessee.

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

having Total income of more than 5 lakh.
20 Deduction u/s 80CCG is claimed by Non resident individual.
21 Deduction u/s 80CCG is claimed by the assessee whose Gross total income is
more than Rs. 12 lakhs.
22 Deduction u/s 80DD is claimed by Non resident individual.
23 Deduction u/s 80DDB is claimed by Non resident individual.
24 Deduction u/s 80QQB is claimed by Non resident individual.
25 Deduction u/s 80RRB is claimed by Non resident individual.
26 Deduction u/s 80TTA is claimed by the assessee who doesn't have income
under the head other sources.
27 Deduction u/s 80U is claimed by Non resident individual.
28 Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) is more than
1,50,000.
29 Assessee is claiming deduction u/s 80QQB but "Income from Other sources" is
not disclosed.
30 Assessee is claiming deduction u/s 80RRB but "Income from Other sources" is
not disclosed.

2.2 Category C:
Table 3 : Category C Rules
Sl. No. Scenarios
1 Deduction u/s 80G is claimed but details are not provided in Schedule 80G.
2 If the amount of salary disclosed in "Income details" is less than 90% of
Salary reported in Schedule TDS1.

2.3 Category D:
Table 4 : Category D Rules
Sl. No. Scenarios
1 The assessee has claimed relief u/s 89(1) without furnishing of Form 10E
2 Bank account furnished for refund claim is not located in India.

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3 Change in Validation Rules

3.1 Change as on 14 July, 2017

Table 5 : 14 July, 2017 Change

Category Scenarios Change
A Rebate u/s 87A is claimed by Non resident assessee. New Rule
A Rebate u/s 87A is claimed by Resident or Non Ordinarily New Rule
Resident Individual having Total income of more than 5 lakh.
A Deduction u/s 80CCG is claimed by Non resident individual. New Rule
A Deduction u/s 80CCG by the assessee whose Gross total New Rule
income is more than Rs. 12 lakhs.
A Deduction u/s 80DD is claimed by Non resident individual. New Rule
A Deduction u/s 80DDB is claimed by Non resident individual. New Rule
A Deduction u/s 80QQB is claimed by Non resident individual. New Rule
A Deduction u/s 80RRB is claimed by Non resident individual. New Rule
A Deduction u/s 80TTA is claimed by the assessee who doesn't New Rule
have income under the head other sources.
A Deduction u/s 80U is claimed by Non resident individual. New Rule
A Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) is New Rule
more than 1,50,000.

3.2 Change as on 26 July, 2017

Table 6 : 26 July, 2017 Change

Category Scenarios Change

A In Schedule TDS2, “Amount which is subject to Tax Removed
Deduction” should not be less than twice the amount of “Tax
Deducted”.
A In Schedule TCS, “Amount which is subject to Tax Collection” Removed
should not be less than twice the amount of “Tax Collected”.

3.3 Change as on 15 February, 2018

Table 7 : 15 February, 2018 Change

Category Scenarios Change

A Assessee is claiming deduction u/s 80QQB but "Income from New Rule
Other sources" is not disclosed.
A Assessee is claiming deduction u/s 80RRB but "Income from New Rule
Other sources" is not disclosed.
D The assessee has claimed relief u/s 89(1) without furnishing New Rule
of Form 10E
D Bank account furnished for refund claim is not located in New Rule
India.

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