Central Board of Direct Taxes,

e-Filing Project

ITR 7 – Validation Rules for AY 2018-19

Version 1.3
27 September 2018

Directorate of Income Tax (Systems)

E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
CBDT_e-Filing_ITR 7_Validation Rules for AY 2018-19 V 1.3

Document Revision List

Document Name: ITR 7 – Validation Rules for AY 2018-19

Version Number: 1.3

Revision Details

Version No. Revision Date Revision Description Page Number

1.3 27-Sep-18 Refer Point 3.3 11
1.2 09-Aug-18 Refer Point 3.2 7
1.1 07-July-18 Refer Point 3.1 7
1.0 21-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:.............................................................................................. 9
2.3 Category D: ........................................................................................... 10
3 Change in validation Rules ............................................................................. 10
3.1 Change as on July 07, 2018 ..................................................................... 10
3.2 Change as on August 09, 2018 ................................................................. 10
3.3 Change as on September 27, 2018 ........................................................... 11

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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 ............................................................................................................ 9
Table 4: Category D Rules .......................................................................................................... 10
Table 5: Rule Changes made on July 07, 2018 .................................................................. 10
Table 6: Rule Changes made on August 09, 2018............................................................ 10
Table 7: Rule Changes made on September 27, 2018.................................................... 11

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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 7 for each defect as
categorized below:

Table 1: List of Category of Defect

Category
Action to be Taken
of 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 quality
C
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 not to
D
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 Income claimed under the head House Property in Part B TI, but "Schedule HP"
is not filled!
2 Income claimed under the head Business or Profession in Part B TI, but
"Schedule BP" is not filled!
3 Income claimed under the Short Term Capital Gains in Part B TI, but "Schedule
CG" is not filled!
4 Income claimed under the Long Term Capital Gains in Part B TI, but "Schedule
CG" is not filled!
5 Income claimed under the head Other Sources in Part B TI, but "Schedule OS"
is not filled!
6 Income claimed under Voluntary Contributions forming part of corpus in Part B
TI, but "Schedule VC" is not filled!
7 Income claimed under Voluntary Contributions other than corpus in Part B TI,
but "Schedule VC" is not filled!
8 "Total at Pt No. 7 in Part B TI is different with the sum of "(2 + 3 - 4viii + 5v +
6)"
9 "Total Application of income for charitable or religious purposes" at Part B TI is
different with the sum of "Amounts disclosed at individual points".
10 "Total Additions" at Part B TI is different with the sum of "Amounts disclosed at
individual points".

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11 Income claimed u/s 11(4) in Part B TI, but "Schedule BP" is not filled!
12 "Gross Total Income" at Part B TI is different with the value of "Gross Income
MINUS Losses of current year"
13 "Total Income" at Part B TI is different with the value of "Gross Total Income
Minus deductions"
14 Income claimed as "Anonymous donations", but Schedule VC is not filled
15 "Tax Payable on Total Income" at Part B TTI is different with the sum of
individual items."
16 "Gross tax liability" at Part B TTI is different with the sum of (Tax Payable,
Surcharge & Education Cess)"
17 "Relief claimed under section 90/90A in Part B TTI" is different with "Amount
entered in Schedule TR"!
18 "Relief claimed under section 91 in Part B TTI" is different with "Amount
entered in Schedule TR"!
19 Tax Payments claimed in "Part B-TTI" are different with the claims made in
Schedule TDS/Schedule IT
20 A Political party u/s 13A is not filling up Schedule LA!
21 An Electoral Trust is not filling up Schedule ET!
22 Aggregate of "Anonymous Donations" are more than "Total Contributions"
23 Anonymous donations chargeable u/s 115BBC is different with the total of
"Aggregate of anonymous donations MINUS respective deductions"
24 "Name" does not match with the "Name" as per the PAN database.
25 Project/Institution runs an activity referred to in proviso to section 2(15) But
the Percentage of Receipts and Amount of Receipts are Zero/Nil.
26 The amount of TDS claimed this year is more than “Tax deducted” in Schedule
TDS1.
27 The amount of TDS claimed this year is more than “Tax deducted” in Schedule
TDS2.
28 The amount of TCS claimed this year is more than “Tax collected” in Schedule
TCS.
29 For a Political Party, return furnished u/s should be selected as sec 139(4B)
30 Project/Institution runs an activity referred to in proviso to section 2(15) AND
the Total Percentage of receipts from such activity exceeds 20%.
31 IFSC under "Bank Details" is not matching with the RBI database
32 "Gross Income" at Part B TI is different with the sum of "Incomes from
individual heads".
33 Income from Patent u/s 115BBF is claimed by Non Resident.
34 Total Income is greater than Zero if "Others" is selected at field "Return
furnished under section in Schedule Part A General.
35 Assesse selects "Status" as "AOP" and the "Sub status" is selected as other
than Society Registered under Societies Registration Act-1860 or any law
corresponding to that Act, Trust/Institution Registered u/s 12A, Other
Trust/Institution, Other AOP or BOI OR "Sub status" is left blank.
36 Assessee selects "Status" as company and "Sub status" is selected as other
than "Domestic Company" or "Foreign Company" or "Sub status" is left blank.
37 Details of projects / Institutions run by you is not filed
38 Assessee should enter valid Mobile Number
39 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"
40 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"

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41 Voluntary contribution forming part of corpus as per section 11(1)(d) [(Ai + Bi)
of schedule VC] is not applicable to other than 12A registered cases &
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
42 Voluntary Contributions other than corpus (C – (Ai+Bi) of schedule VC) in sr.no
2 of Part BTI is not consistent with the C – (Ai+Bi) of schedule VC.
43 Sr. No.3 of Part BTI (Aggregate of income referred to in sections 11, 12 and
sections 10(23C)(iv),10(23C)(v),10(23C)(vi) and 10(23C)(via) derived during
the previous year excluding Voluntary contribution included in 1 and 2 above )
(9 of Schedule AI) is not consistent with Sr. No. 9 of Schedule AI.
44 Sr. No. 4(ii) of Part BTI (Amount applied during the previous year–Capital
Account [Excluding application from Borrowed Funds] [8(A) of Schedule EC] )
is not consistent with sr.no 8(A) of Schedule EC
45 Sr.no 4(ix) in Part BTI Application of income for charitable or religious
purposes or for the stated objects of the trust/institution is more than sum of
sr.no 2 & 3 in Part BTI
46 Sr.no 5(i) of part BTI (Corpus donation to other trust or institution chargeable
as per Explanation 2 to section 11(1) [item No. 15(i) of Schedule ER] ) is not
consistent with item No. 15(i) of Schedule ER
47 Exemption claimed in Sl. No. 8a in Part BTI >0
AND
Section 10(21) not selected in drop down box in personal info projects &
Institution run by assessee.
48 Exemption claimed in Sl. No. 8b in Part BTI >0
AND
Section 10(22B) not selected in drop down box in personal info projects &
Institution run by assessee.
49 Exemption claimed in Sl. No. 8c in Part BTI >0
AND
Section 10(23A) not selected in drop down box in personal info projects &
Institution run by assessee.
50 Exemption claimed in Sl. No. 8d in Part BTI >0
AND
Section 10(23B) not selected in drop down box in personal info projects &
Institution run by assessee.
51 Exemption claimed in Sl. No. 9a in Part BTI>0
AND
Section 10(23C)(iiiab) not selected in drop down box in personal info projects
& Institution run by assessee.
52 Exemption claimed in Sl. No. 9b in Part BTI >0
AND
Section 10(23C)(iiiac) not selected in drop down box in personal info projects &
Institution run by assessee.
53 Exemption claimed in Sl. No. 9c in Part BTI>0
AND
Section 10(23C)(Iliad) not selected in drop down box in personal info projects
& Institution run by assessee.
54 Exemption claimed in Sl. No. 9d in Part BTI>0
AND
Section 10(23C)(iiiae) not selected in drop down box in personal info projects
& Institution run by assessee.
55 Exemption claimed in Sl. No. 9e in Part BTI>0
AND
Section 10(23D) not selected in drop down box in personal info projects &
Institution run by assessee.
56 Exemption claimed in Sl. No. 9f in Part BTI>0
AND

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Section 10(23DA) not selected in drop down box in personal info projects &
Institution run by assessee.
57 Exemption claimed in Sl. No. 9g in Part BTI>0
AND
Section 10(23FB) not selected in drop down box in personal info projects &
Institution run by assessee.
58 Exemption claimed in Sl. No. 9h in Part BTI>0
AND
Section 10(24) not selected in drop down box in personal info projects &
Institution run by assessee.
59 Exemption claimed in Sl. No. 9i in Part BTI>0
AND
Section 10(46) not selected in drop down box in personal info projects &
Institution run by assessee.
60 Exemption claimed in Sl. No. 9j in Part BTI>0
AND
Section 10(47) not selected in drop down box in personal info projects &
Institution run by assessee.
61 Sr.no 1f of Schedule HP should be equal to 30% of 1e in Schedule HP.
62 Field 1dvi should be equal to the SUM of SI.NO. (1di + 1dii+ 1diii+ 1div+1dv).
63 Assessee cannot be both political party & Electoral trust at single point of time.
64 Value of SI.No. D of Schedule BP is different from the SUM of Sl. No.
(A21+B27+C33) in Schedule BP.
65 Value of SI.No. A5d of Schedule BP is different from the SUM of Sl. No.
A(5a+5b+5c) in Schedule BP.
66 Value of SI.No. A10 of Schedule BP is different from the SUM of Sl. No. A(6+9)
in Schedule BP.
67 Value of SI.No. 4 of Schedule OS is different from the SUM of Sl. No. (2+3e) in
Schedule OS.
68 Value of SI.No. Aiii of Schedule VC is different from the SUM of Sl. No.
(Ai+Aiie) of schedule VC.
69 Value of SI.No. C of Schedule VC is different from the SUM of Sl. No. (Aiii+Biii)
of schedule VC.
70 Value at the field 4 of Schedule BP is different from the value at field 19(iv) of
schedule BP.
71 Value of SI.No.1dii of Schedule OS is different from the SUM of Sl. No.
(a+b+c+d+e+f) of 1dii in Schedule OS.
72 If the Value of SI.No.1dvi of Schedule OS is different from the SUM of Sl. No.
(1di+1dii+1diii+1div+v) in Schedule OS.
73 If the Value of SI.No.1e of Schedule OS is different from the SUM of Sl. No.
(1a+1b+1c+1dvi) in Schedule OS.
74 Value of Si no A1(biv) of CG is not equal to input of Si no A1(bi+bii+biii) of
schedule CG.
75 Value of Si no A1(e) of CG is different from the sum of Si no (A1c+A1d) of
schedule CG.
76 Value of Si no A2(biv) of CG is different from sum of Si no A2(bi+bii+biii) of
schedule CG.
77 Value of Si no A2(e) of CG is different from sum of Si no (A2c+A2d) of
schedule CG.
78 Value of Si no B1(biv) of CG is different from sum of Si no B1(bi+bii+biii) of
schedule CG.
79 Value of Si no B2(biv) of CG is different from sum of Si no B2(bi+bii+biii) of
schedule CG.
80 Value of Si no B3 of CG is not different from Si no (B1e+B2e) of schedule CG.

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81 Value of Si no C of CG is different from sum of Si no (A5+B3) of schedule CG.

82 Value of Si no 9 of Schedule AI is different from sum of Si no (1 to 8) of
schedule Ai.
83 If the Value of Si no 15 of Schedule ER different from sum of Si no (15i+15ii)
of schedule ER.
84 Break up of total other expenses in Schedule ER is not matching with total
expenses.
85 Value of Si no 19 of col A & B of Schedule ER is different from sum of Si no (1
to 18) of col A & B of schedule ER.
86 Value of Si no 24 of col A & B of Schedule ER is different from sum of Si no (1
19 to 23) of col A & B of schedule ER.
87 Value of Si no 3 of col A & B of Schedule EC is different from sum of Si no (1
+2 ) of col A & B of schedule EC.
88 Value of Si no 7iv of col A & B of Schedule EC is different from sum of Si no (7i
+7ii+7iii) of col A & B of schedule EC.
89 Value of Si no 3b of Schedule HP is different from sum of Si no (1i+2i+3a) of
schedule HP.
90 Value of Si no 24 of PART-B TI is different from sum of Si no (Diii) of schedule
VC.
91 value at field 5iii of part-B TI is different from SUM of col no 8 of Schedule I
and col. E5 of Schedule J.
92 Schedule HP, BP, CG or OS is not filled but loss has been claimed in CYLA
93 Value at field 13v of part-B TI is different from SUM of
SI.No.(13i+13ii+13iiic+13iv) of part-B TI.
94 Value at field 8e of Schedule AI is different from SUM of SI.No.(8a+8b+8c+8d)
of Schedule AI.
95 value at SI.NO.13i of PART-B TI is different from SI.No.(3b) of Schedule HP.
96 Value at SI.NO.13iiia of PART-B TI is different from SI.No.A(5) of Schedule CG.

97 Value at SI.NO.13iiic of PART-B TI is different from sum of (13iiia+13iiib) of

PART-B TI.
98 Value at SI.NO.13iiib of PART-B TI is different from SI.No.(B3) of Schedule CG.
99 Value at SI.NO.13iv of PART-B TI is different from SI.No.(4) of Schedule OS.
100 Value of Si.no. 15 of part-B TI IS different from the sum of si.no. (2ix, 3ix ,4ix)
of Schedule CYLA

2.2 Category B:
Table 3: Category B Rules
Sl. No. Scenarios
1 Audit report u/s 80LA is mentioned but Form 10CCF is not filed.
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 Liable to audit u/s 92E but Form 3CEB is not filed.
5 Liable to pay MAT u/s 115JB but Form 29B is not filed.
6 Entities covered u/s 10(23C)(iv)/(v)/(vi)/(via) but Form 10BB is not filed
7 Opted for Tonnage Tax Scheme but Form 66 is not filed

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2.3 Category D:
Table 4: Category D Rules
Sl. No. Scenarios
1 Exemption u/s 11(2) is claimed but Form 10 is yet filed.
2 Exemption u/s 11 and 12 is claimed but Form 10B is not filed.
3 Exemption u/s 11(1) is claimed but Form 9A is not filed.
4 Claimed Relief u/s 90/91 without furnishing of Form 67
5 Income showed under section 115BBF without furnishing of Form 3CFA
6 Audit report u/s 10AA is mentioned but Form 56F is not filed.
7 The value in Sr. No. 4(i) to 4(viii) in Part BTI should be allowed only for
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) & 12A/12AA cases.
8 Section 11 deductions are claimed in Sr. no. 4 of Part BTI but Form 10BB is
not filed on or before filing of the return in case of assesse who is approved
u/s 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via).
9 To claim exemption u/s 10(23C)(iiiad)/(iiiae), the details of aggregate annual
receipts have to be provided in Schedule Part-A General. If the aggregate
annual receipts is more than Rs.1 Crore then the exemption under section-
10(23C)( iiiad)/(iiiae) is not allowed.
10 Assessee is not registered under section 12/12AA or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) but filling amounts in sr.no 1 to 7 in Part BTI

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 5: 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 6: Rule Changes made on August 09, 2018

Sl. No. Scenarios Change
1 In schedule TDS1 (Other than salary), "Unclaimed TDS New Rule
brought forward and details of TDS of current FY should
be provided in different rows in Sch TDS 1"
2. In schedule TDS2 (Other than salary), "Unclaimed TDS New Rule
brought forward and details of TDS of current FY should
be provided in different rows in Sch TDS 2"

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3.3 Change as on September 27, 2018

The following table represents the changes made in Validation rule on September 27,
2018.

Table 7: Rule Changes made on September 27, 2018

Sl. No. Scenarios Change
1 The value in Sr. No. 4(i) to 4(viii) in Part BTI should be New Rule
allowed only for 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) & 12A/12AA cases.
2 Section 11 deductions are claimed in Sr. no. 4 of Part BTI New Rule
but Form 10BB is not filed on or before filing of the return
in case of assesse who is approved u/s
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via).
3 To claim exemption u/s 10(23C)(iiiad)/(iiiae), the details New Rule
of aggregate annual receipts have to be provided in
Schedule Part-A General. If the aggregate annual
receipts is more than Rs.1 Crore then the exemption
under section-10(23C)( iiiad)/(iiiae) is not allowed.
4 Voluntary contribution forming part of corpus as per New Rule
section 11(1)(d) [(Ai + Bi) of schedule VC] is not
applicable to other than 12A registered cases &
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
5 Voluntary Contributions other than corpus (C – (Ai+Bi) of New Rule
schedule VC) in sr.no 2 of Part BTI is not consistent with
the C – (Ai+Bi) of schedule VC.
6 Sr. No.3 of Part BTI (Aggregate of income referred to in New Rule
sections 11, 12 and sections
10(23C)(iv),10(23C)(v),10(23C)(vi) and 10(23C)(via)
derived during the previous year excluding Voluntary
contribution included in 1 and 2 above ) (9 of Schedule
AI) is not consistent with Sr. No. 9 of Schedule AI.
7 Sr. No. 4(ii) of Part BTI (Amount applied during the New Rule
previous year–Capital Account [Excluding application from
Borrowed Funds] [8(A) of Schedule EC] ) is not consistent
with sr.no 8(A) of Schedule EC
8 Sr.no 4(ix) in Part BTI Application of income for charitable New Rule
or religious purposes or for the stated objects of the
trust/institution is more than sum of sr.no 2 & 3 in Part
BTI
9 Assessee is not registered under section 12/12AA or New Rule
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) but
filling amounts in sr.no 1 to 7 in Part BTI
10 Sr.no 5(i) of part BTI (Corpus donation to other trust or New Rule
institution chargeable as per Explanation 2 to section
11(1) [item No. 15(i) of Schedule ER] ) is not consistent
with item No. 15(i) of Schedule ER
11 Exemption claimed in Sl. No. 8a in Part BTI >0 New Rule
AND
Section 10(21) not selected in drop down box in personal
info projects & Institution run by assessee.
12 Exemption claimed in Sl. No. 8b in Part BTI >0 New Rule
AND
Section 10(22B) not selected in drop down box in personal
info projects & Institution run by assessee.
13 Exemption claimed in Sl. No. 8c in Part BTI >0 New Rule
AND

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Section 10(23A) not selected in drop down box in personal

info projects & Institution run by assessee.
14 Exemption claimed in Sl. No. 8d in Part BTI >0 New Rule
AND
Section 10(23B) not selected in drop down box in personal
info projects & Institution run by assessee.
15 Exemption claimed in Sl. No. 9a in Part BTI>0 New Rule
AND
Section 10(23C)(iiiab) not selected in drop down box in
personal info projects & Institution run by assessee.
16 Exemption claimed in Sl. No. 9b in Part BTI >0 New Rule
AND
Section 10(23C)(iiiac) not selected in drop down box in
personal info projects & Institution run by assessee.
17 Exemption claimed in Sl. No. 9c in Part BTI>0 New Rule
AND
Section 10(23C)(Iliad) not selected in drop down box in
personal info projects & Institution run by assessee.
18 Exemption claimed in Sl. No. 9d in Part BTI>0 New Rule
AND
Section 10(23C)(iiiae) not selected in drop down box in
personal info projects & Institution run by assessee.
19 Exemption claimed in Sl. No. 9e in Part BTI>0 New Rule
AND
Section 10(23D) not selected in drop down box in personal
info projects & Institution run by assessee.
20 Exemption claimed in Sl. No. 9f in Part BTI>0 New Rule
AND
Section 10(23DA) not selected in drop down box in
personal info projects & Institution run by assessee.
21 Exemption claimed in Sl. No. 9g in Part BTI>0 New Rule
AND
Section 10(23FB) not selected in drop down box in
personal info projects & Institution run by assessee.
22 Exemption claimed in Sl. No. 9h in Part BTI>0 New Rule
AND
Section 10(24) not selected in drop down box in personal
info projects & Institution run by assessee.
23 Exemption claimed in Sl. No. 9i in Part BTI>0 New Rule
AND
Section 10(46) not selected in drop down box in personal
info projects & Institution run by assessee.
24 Exemption claimed in Sl. No. 9j in Part BTI>0 New Rule
AND
Section 10(47) not selected in drop down box in personal
info projects & Institution run by assessee.
25 Sr.no 1f of Schedule HP should be equal to 30% of 1e in New Rule
Schedule HP.
26 Field 1dvi should be equal to the SUM of SI.NO. (1di + New Rule
1dii+ 1diii+ 1div+1dv).
27 Assessee cannot be both political party & Electoral trust at New Rule
single point of time.
28 Value of SI.No. D of Schedule BP is different from the SUM New Rule
of Sl. No. (A21+B27+C33) in Schedule BP.
29 Value of SI.No. A5d of Schedule BP is different from the New Rule
SUM of Sl. No. A(5a+5b+5c) in Schedule BP.

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30 Value of SI.No. A10 of Schedule BP is different from the New Rule

SUM of Sl. No. A(6+9) in Schedule BP.
31 Value of SI.No. 4 of Schedule OS is different from the SUM New Rule
of Sl. No. (2+3e) in Schedule OS.
32 Value of SI.No. Aiii of Schedule VC is different from the New Rule
SUM of Sl. No. (Ai+Aiie) of schedule VC.
33 Value of SI.No. C of Schedule VC is different from the SUM New Rule
of Sl. No. (Aiii+Biii) of schedule VC.
34 Value at the field 4 of Schedule BP is different from the New Rule
value at field 19(iv) of schedule BP.
35 Value of SI.No.1dii of Schedule OS is different from the New Rule
SUM of Sl. No. (a+b+c+d+e+f) of 1dii in Schedule OS.
36 If the Value of SI.No.1dvi of Schedule OS is different from New Rule
the SUM of Sl. No. (1di+1dii+1diii+1div+v) in Schedule
OS.
37 If the Value of SI.No.1e of Schedule OS is different from New Rule
the SUM of Sl. No. (1a+1b+1c+1dvi) in Schedule OS.
38 Value of Si no A1(biv) of CG is not equal to input of Si no New Rule
A1(bi+bii+biii) of schedule CG.
39 Value of Si no A1(e) of CG is different from the sum of Si New Rule
no (A1c+A1d) of schedule CG.
40 Value of Si no A2(biv) of CG is different from sum of Si no New Rule
A2(bi+bii+biii) of schedule CG.
41 Value of Si no A2(e) of CG is different from sum of Si no New Rule
(A2c+A2d) of schedule CG.
42 Value of Si no B1(biv) of CG is different from sum of Si New Rule
no B1(bi+bii+biii) of schedule CG.
43 Value of Si no B2(biv) of CG isdifferent from sum of Si no New Rule
B2(bi+bii+biii) of schedule CG.
44 Value of Si no B3 of CG is not different from Si no New Rule
(B1e+B2e) of schedule CG.
45 Value of Si no C of CG is different from sum of Si no New Rule
(A5+B3) of schedule CG.
46 Value of Si no 9 of Schedule AI is different from sum of New Rule
Si no (1 to 8) of schedule Ai.
47 If the Value of Si no 15 of Schedule ER different from sum New Rule
of Si no (15i+15ii) of schedule ER.
48 Break up of total other expenses in Schedule ER is not New Rule
matching with total expenses.
49 Value of Si no 19 of col A & B of Schedule ER is different New Rule
from sum of Si no (1 to 18) of col A & B of schedule ER.
50 Value of Si no 24 of col A & B of Schedule ER is different New Rule
from sum of Si no (1 19 to 23) of col A & B of schedule
ER.
51 Value of Si no 3 of col A & B of Schedule EC is different New Rule
from sum of Si no (1 +2 ) of col A & B of schedule EC.
52 Value of Si no 7iv of col A & B of Schedule EC is different New Rule
from sum of Si no (7i +7ii+7iii) of col A & B of schedule
EC.
53 Value of Si no 3b of Schedule HP is different from sum of New Rule
Si no (1i+2i+3a) of schedule HP.
54 Value of Si no 24 of PART-B TI is different from sum of Si New Rule
no (Diii) of schedule VC.
55 value at field 5iii of part-B TI is different from SUM of col New Rule
no 8 of Schedule I and col. E5 of Shedule J.

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56 Schedule HP, BP, CG or OS is not filled but loss has been New Rule
claimed in CYLA
57 Value at field 13v of part-B TI is different from SUM of New Rule
SI.No.(13i+13ii+13iiic+13iv) of part-B TI.
58 Value at field 8e of Schedule AI is different from SUM of New Rule
SI.No.(8a+8b+8c+8d) of Schedule AI.
59 value at SI.NO.13i of PART-B TI is different from New Rule
SI.No.(3b) of Schedule HP.
60 Value at SI.NO.13iiia of PART-B TI is different from New Rule
SI.No.A(5) of Schedule CG.
61 Value at SI.NO.13iiic of PART-B TI is different from sum New Rule
of (13iiia+13iiib) of PART-B TI.
62 Value at SI.NO.13iiib of PART-B TI is different from New Rule
SI.No.(B3) of Schedule CG.
63 Value at SI.NO.13iv of PART-B TI is different from New Rule
SI.No.(4) of Schedule OS.
64 Value of Si.no. 15 of part-B TI IS different from the sum New Rule
of si.no. (2ix, 3ix ,4ix) of Schedule CYLA

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