Central Board of Direct Taxes,

e-Filing Project

ITR 1 – Validation Rules for AY 2018-19

Version 1.4
09 August 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 2018-19 V 1.4

Document Revision List

Document Name: ITR 1 – Validation Rules for AY 2018-19

Version Number: 1.4

Revision Details

Version No. Revision Date Revision Description Page Number

1.4 09-Aug-18 Refer Section 3.3 10
1.3 13-Jul-18 Refer Section 3.2 7
1.2 29-Jun-18 Refer Section 3.2 7
1.1 20-Apr-18 Refer Section 3.1 7
1.0 14-Apr-18 Initial Schema Release NA

Confidential Page 2
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

Contents
1 Purpose ......................................................................................................... 5
2 Validation Rules .............................................................................................. 5
2.1 Category A: .............................................................................................. 5
2.2 Category C:.............................................................................................. 7
2.3 Category D: ............................................................................................. 8
3 Change in Validation Rules: .............................................................................. 8
3.1 Change as on 20 April, 2018: ..................................................................... 8
3.2 Change as on 29 June, 2018: ..................................................................... 8
3.3 Change as on 13 July, 2018: ...................................................................... 8
3.4 Change as on 09 August, 2018: ................................................................ 10

Confidential Page 3
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

List of Tables

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

Table 2: Category A Rules ...................................................................................... 5
Table 3: Category C Rules ...................................................................................... 7
Table 4: Category D Rules ...................................................................................... 8
Table 5: 20 April, 2018 change ............................................................................... 8
Table 6: 29 June, 2018 change ............................................................................... 8
Table 7: 13 July, 2018 change ................................................................................ 8
Table 8: 09 August, 2018 change .......................................................................... 10

Confidential Page 4
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

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
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 The assessee is governed by Portuguese Code but "PAN of Spouse" is not
provided.
6 In Sch 80G Donee PAN is same as "Assesse PAN" or "PAN at Verification"
7 "Name" of taxpayer in ITR does not match with the "Name" as per the PAN
data base.
8 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”.

Confidential Page 5
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

9 In Schedule TDS2 (Other than salary), “The Amount of TDS claimed this year”
is more than “Tax deducted”.
10 In Schedule TCS, “The Amount of TCS claimed this year” is more than “Tax
collected”.
11 Deductions claimed under Chapter VI-A are greater than “Gross Total Income”
12 Refund claimed is not matching with the difference of “Total Taxes Paid” and
“Total Tax and Interest payable”.
13 Tax payable Amount is not matching with the difference of “Total Tax and
Interest payable” and “Total Taxes Paid”.
14 “Income details” are not provided but “Tax computation” has been provided.
15 IFSC under “Bank Details” is not matching with the RBI database.
16 Rebate u/s 87A is claimed by Resident Individual having Total income of more
than 3.5 lakhs.
17 Deduction u/s 80CCG is claimed by the assessee whose Gross total income is
more than Rs. 12 lakhs.
18 Deduction u/s 80TTA is claimed by the assessee who doesn't have income
under the head other sources.
19 Sum of deductions claimed u/s 80C, 80CCC & 80CCD (1) is more than
1,50,000.
20 Assessee is claiming deduction u/s 80QQB but "Income from Other sources" is
not disclosed.
21 Assessee is claiming deduction u/s 80RRB but "Income from Other sources" is
not disclosed.
22 Deduction claimed under section 16 cannot be more than Rs. 5000 in case of
assessee is not a government or a PSU employee.
23 Deduction on annual value on House property should be equal to 30% of
Annual value.
24 Gross rent received/ receivable/ letable value is zero or null and assessee is
claiming municipal tax
25 Assessee is claiming deduction under section 80D but eligible category
description not provided.
26 Assessee is claiming deduction under section 80DD but eligible category
description not provided
27 Assessee is claiming deduction under section 80DDB but eligible category
description not provided
28 Assessee is claiming deduction under section 80U but eligible category
description not provided
29 Total income should be the difference between "Gross total income" and "Total
deductions"
30 Total of chapter VI-A deductions is not consistent with the breakup of individual
deductions.
31 Deduction u/s 80CCD(2) should not be more than 10% of salary
32 Maximum amount that can be claimed for category "Dependent with disability"
u/s 80DD is 75000
33 Maximum amount that can be claimed for category "Self or Dependent" u/s
80DDB is 40000
34 Maximum amount that can be claimed for category "Senior Citizen - Self or
Dependent" u/s 80DDB is 60000
35 Maximum amount that can be claimed for category "Self with disability" u/s
80U is 75000
36 Maximum amount that can be claimed for u/s 80CCD(1) for employees is 10%
of Salary
Or
Maximum amount that can be claimed for u/s 80CCD(1) for other than

Confidential Page 6
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

employees is 20% of Gross Total Income

37 The amount at “Tax payable” should not be different with the amount of [Tax
Payable on Total Income minus Rebate u/s 87A]
38 The amount at “Gross tax liability” should not be different with the sum of (Tax
Payable & Education Cess)
39 “Total Interest & Fees Payable” should not be different with the sum of
“Interest u/s 234A + 234B+ 234C + 234F”
40 “Aggregate liability” should not be different with the sum of “Net tax liability
plus Total Interest & Fees Payable”
41 For the house property type let out annual lettable value should be greater
than
42 Deduction of 80QQB cannot exceed Other source income.
43 Deduction of 80RRB cannot exceed Other source income.
44 Deduction u/s 80QQB will not be allowed if the return is filed after due date.
45 Deduction u/s 80RRB will not be allowed if the return is filed after due date.
46 Deduction u/s 80D-Health insurance premium for Self and family cannot
exceed Rs 25000/-
47 Deduction u/s 80D- Health insurance premium for Self-senior citizen and family
cannot exceed Rs 30000/-
48 Deduction u/s 80D-Health insurance premium for Parents cannot exceed Rs
25000/-
49 Deduction u/s 80D-Health insurance premium (for Parents Senior citizen)
cannot exceed Rs 30000/-
50 Deduction u/s 80D-Health insurance premium for Self and family including
parents cannot exceed Rs 50000/-
51 Deduction u/s 80D-Health insurance premium for Self and family including
senior citizen parents cannot exceed Rs 55000/-
52 Deduction u/s 80D-Health insurance premium for Self (Senior citizen) and
family including senior citizen parents cannot exceed Rs 60000/-
53 Deduction u/s 80D-Medical Expenditure for Self (Super senior citizen)and
family cannot exceed Rs 30000/-
54 Deduction u/s 80D-Medical Expenditure for Self (super senior citizen) and
family (super senior citizen) & senior citizen parents cannot exceed Rs 60000/-
55 Deduction u/s 80D-Medical Expenditure for Parents (Super Senior Citizen)
cannot exceed Rs 30000/-
56 Deduction u/s 80D-Preventive Health Check cannot exceed Rs 5000/-
57 The sum of Individual values under the head of salary cannot be different from
the "Income chargeable under the head Salaries".
58 The sum of Individual values under the head of House Property cannot be
different from the "Income chargeable under the head House Property".
59 ITR cannot be uploaded by minor. Only legal guardian can perform the
required functions.

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 The amount of salary disclosed in "Income chargeable under the head
‘Salaries’ and the amount shown in "others" under "Exempt income" is less
than 90% of Salary reported in Schedule TDS1.

Confidential Page 7
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

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

3 Change in Validation Rules:

3.1 Change as on 20 April, 2018:

Table 5: 20 April, 2018 change
Category Scenarios Change
A Deduction claimed under section 16 cannot be more than Rs. New Rule
2500 in case of assessee is not a government or a PSU
employee.
A Standard deduction allowed on House property should be New Rule
equal to 30% of Annual value.
A Gross rent received/ receivable/ letable value is zero or null New Rule
and assessee is claiming municipal tax
A Assessee is claiming deduction under section 80D but eligible New Rule
category description not provided.
A Assessee is claiming deduction under section 80DD but New Rule
eligible category description not provided
A Assessee is claiming deduction under section 80DDB but New Rule
eligible category description not provided
A Assessee is claiming deduction under section 80U but eligible New Rule
category description not provided
A Total income should be the difference between "Gross total New Rule
income" and "Total deductions"

3.2 Change as on 29 June, 2018:

Table 6: 29 June, 2018 change
Category Scenarios Change
A Deduction claimed under section 16 cannot be more than Rs. Modification
5000 in case of assessee is not a government or a PSU
employee.

3.3 Change as on 13 July, 2018:

Table 7: 13 July, 2018 change
Category Scenarios Change
A Total of chapter VI-A deductions is not consistent with the New Rule
breakup of individual deductions.
A Deduction u/s 80CCD(2) should not be more than 10% of New Rule
salary
A Maximum amount that can be claimed for category New Rule
"Dependent with disability" u/s 80DD is 75000
A Maximum amount that can be claimed for category "Self or New Rule
Dependent" u/s 80DDB is 40000
A Maximum amount that can be claimed for category "Senior New Rule
Citizen - Self or Dependent" u/s 80DDB is 60000
A Maximum amount that can be claimed for category "Self with New Rule

Confidential Page 8
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

disability" u/s 80U is 75000

A Maximum amount that can be claimed for u/s 80CCD(1) for New Rule
employees is 10% of Salary
Or
Maximum amount that can be claimed for u/s 80CCD(1) for
other than employees is 20% of Gross Total Income
A The amount at “Tax payable” should not be different with the New Rule
amount of [Tax Payable on
Total Income minus Rebate u/s 87A]
A The amount at “Gross tax liability” should not be different New Rule
with the sum of (Tax Payable
& Education Cess)
A “Total Interest & Fees Payable” should not be different with New Rule
the sum of “Interest u/s 234A + 234B
+ 234C + 234F”
A “Aggregate liability” should not be different with the sum of New Rule
“Net tax liability plus Total
Interest & Fees Payable”
A For the house property type let out annual lettable value New Rule
should be greater than
A Deduction of 80QQB cannot exceed Other source income. New Rule
A Deduction of 80RRB cannot exceed Other source income. New Rule
A Deduction u/s 80QQB will not be allowed if the return is filed New Rule
after due date.
A Deduction u/s 80RRB will not be allowed if the return is filed New Rule
after due date.
A Deduction u/s 80D-Health insurance premium for Self and New Rule
family cannot exceed Rs 25000/-
A Deduction u/s 80D- Health insurance premium for Self-senior New Rule
citizen and family cannot exceed Rs 30000/-
A Deduction u/s 80D-Health insurance premium for Parents New Rule
cannot exceed Rs 25000/-
A Deduction u/s 80D-Health insurance premium (for Parents New Rule
Senior citizen) cannot exceed Rs 30000/-
A Deduction u/s 80D-Health insurance premium for Self and New Rule
family including parents cannot exceed Rs 50000/-
A Deduction u/s 80D-Health insurance premium for Self and New Rule
family including senior citizen parents cannot exceed Rs
55000/-
A Deduction u/s 80D-Health insurance premium for Self (Senior New Rule
citizen) and family including senior citizen parents cannot
exceed Rs 60000/-
A Deduction u/s 80D-Medical Expenditure for Self (Super senior New Rule
citizen)and family cannot exceed Rs 30000/-
A Deduction u/s 80D-Medical Expenditure for Self (super senior New Rule
citizen) and family (super senior citizen) & senior citizen
parents cannot exceed Rs 60000/-
A Deduction u/s 80D-Medical Expenditure for Parents (Super New Rule
Senior Citizen) cannot exceed Rs 30000/-
A Deduction u/s 80D-Preventive Health Check cannot exceed Rs New Rule
5000/-
A The sum of Individual values under the head of salary cannot New Rule
be different from the "Income chargeable under the head
Salaries".
A The sum of Individual values under the head of House New Rule

Confidential Page 9
CBDT_e-Filing_ITR 1_Validation Rules for AY 2018-19 V 1.4

Property cannot be different from the "Income chargeable

under the head House Property".
A Deduction on annual value on House property should be equal Modification
to 30% of Annual value.

3.4 Change as on 09 August, 2018:

Table 8: 09 August, 2018 change
Category Scenarios Change
A ITR cannot be uploaded by minor. Only legal guardian can New Rule
perform the required functions.

Confidential Page 10