The Income Tax Department has provided free return preparation software in the downloads page as well as facility for online ITR submission for ITRs 1&4S 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.
A Return will not be allowed to be uploaded. Error message will be displayed.
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" or "Tax paid" claimed in “Part D - Tax Computation and Tax Status” is inconsistent with the details provided in Sch IT, Sch TDS1 & Sch TDS2.
5 The details of "Bank Accounts held during the year” do not match the number of bank accounts reported.
6 When "House Property" is "Self occupied", loss from HP is more than 2 lakhs.
7 The assessee is governed by Portuguese Code but "PAN of Spouse" is not provided.
8 In Sch 80G Donee PAN is same as "Assesse PAN" or "PAN at Verification"
9 "Name" of taxpayer in ITR does not match with the "Name" as per the PAN data base.
10 The sum of amounts claimed at TDS, Advance Tax & Self-Assessment Tax is not equal to the amount claimed at “Total Taxes Paid”.
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.
11.Tax determined as Payable in the return has not been paid.
C Third party utility providers will be alerted about the inconsistent data quality and warned about future Barring of their utility.
12 Deduction u/s 80G is claimed but details are not provided in Schedule 80G.
13 If the amount of salary disclosed in "Income details/Part BTI" is less than 90% of Salary reported in Schedule TDS1.