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Instructions to Form ITR-2 (AY 2020-21)

Page 1 of 103

Instructions for filling out FORM ITR-2

These instructions are guidelines for filling the particulars in Income-tax Return Form-2 for the

Assessment Year 2020-21 relating to the Financial Year 2019-20. In case of any doubt, please refer to

relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.

1. Assessment Year for which this Return Form is applicable

This Return Form is applicable for assessment year 2020-21 only, i.e., it relates to income earned

in Financial Year 2019-20.

2. Who is eligible to use this Return Form?

This Return Form is to be used by an individual or a Hindu Undivided Family (HUF) who is not eligible

to file Form ITR-1 (Sahaj) and who is not having any income under the head “Profits or gains of business

or profession”.

3. Who is not eligible to use this Return Form?

This Return Form should not be used by an individual whose total income for the Assessment Year

2020-21 includes Income under the head “Profits or Gains of Business or Profession”.

4. Manner of filing and verification of this Return Form

This Return Form can be filed with the Income-tax Department electronically on the e-filing web

portal of Income-tax Department (www.incometaxindiaefiling.gov.in) and verified in any one of the

following manner –

(i) digitally signing the verification part, or

(ii) authenticating by way of electronic verification code (EVC), or

(iii) Aadhaar OTP

(iv) by sending duly signed paper Form ITR-V – Income Tax Return Verification Form by post to

CPC at the following address –

“Centralized Processing Centre,

Income Tax Department,

Bengaluru— 560500,

Karnataka”.

The Form ITR-V – Income Tax Return Verification Form should reach within 120 days from the date

of e-filing the return.

The confirmation of the receipt of ITR-V at Centralized Processing Centre will be sent to the assessee

on e-mail ID registered in the e-filing account.

5. Filling out the ITR V-Income Tax Return Verification Form

Where the Return Form is furnished in the manner mentioned at 4(iv), the assessee should print

out Form ITR-V-Income Tax Return Verification Form. ITR-V-Income Tax Return Verification Form, duly

signed by the assessee, has to be sent by ordinary post or speed post only to Centralized Processing

Centre, Income Tax Department, Bengaluru–560500 (Karnataka)

6. Obligation to file return

Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the

Instructions to Form ITR-2 (AY 2020-21)

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Income-tax Act, exceeds the maximum amount which is not chargeable to income tax is obligated to

furnish his return of income. The claim of deduction(s) under Chapter VI-A is to be mentioned in Part C of

this Return Form. The maximum amount not chargeable to income-tax for Assessment Year 2020-21, in

case of different categories of individuals and HUF is as under:-

S. No.

Category Amount (in Rs.)

i. In case of an individual who is below the age of 60 years or a

Hindu Undivided Family (HUF)

2,50,000

ii.

In case of an individual, being resident in India, who is of the age of

60 years or more at any time during the financial year 2018-19

but

below the age of 80 years.

3,00,000

iii.

In case of an individual, being resident in India, who is of the age of

80 years or more at any time during the financial year 2018-19.

5,00,000

If a person whose total income before allowing deductions under Chapter VI-A of the Income-tax Act or

deduction for capital gains (section 54 to 54GB), does not exceeds the maximum amount which is not

chargeable to income-tax but fulfils one or more conditions mentioned below is obligated to furnish his

return of income. In case of any doubt, please refer to relevant provisions of the Income-tax Act.

a) Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or more current accounts;

b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a

foreign country for yourself or any other person;

c) Incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of

electricity.

Item by Item Instructions to fill up the Return Form

Part-A – General Information

Field Name Instruction

PERSONAL INFORMATION

First Name Enter the First Name as per PAN card

Middle Name Enter the Middle Name as per PAN card

Last Name Enter the Last Name as per PAN card

PAN Enter the PAN as in PAN card

Flat/ Door/ Block No. Enter the Flat or House Number

Name of Premises/ Building /

Village

Enter the name of the Premises or Building or Apartment or Village

Status Please tick the applicable check box, indicating the status under

which the return is being filed-

(a) Individual

(b) Hindu Undivided Family (HUF)

Road/ Street/Post Office Enter the name of the Post office or Road or Street in which the

house is situated

Date of Birth Enter the Date of Birth as per the PAN card

Area/ Locality

Enter the name of area or locality in whic

h the house is situated

Aadhaar Number (12 digits) /

Aadhaar Enrolment Id (28 digits)

Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar

Card. In case Aadhaar number has been applied for but not yet

allotted, please enter the Aadhaar Enrolment number (28 digits).

Instructions to Form ITR-2 (AY 2020-21)

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Town/ City/ District Enter the name of town or City or District in which the house is

situated

State Select the name of State from the dropdown

Country Select the name of Country from the dropdown.

PIN Code/ Zip Code Enter the PIN Code/ Zip Code of the Post Office

Residential/ Office Phone

Number with STD code/ Mobile

No.1

Enter the residential or office landline number with STD code, or

enter PAN holder’s mobile number. This will be used for official

communication with the PAN holder.

Mobile No.2 Enter the mobile number of PAN holder or that of any other person,

as an alternative number for communication.

Email Address (Self) Enter the PAN holder’s email address. This will be used for official

communication with the PAN holder.

Email Address-2 Enter the Email Address of PAN holder or any other person, as an

alternative email address for communication.

FILING STATUS

Filed u/s Please tick the applicable check box, indicating the section under

which the return is being filed –

(a) If filed voluntarily on or before the due date, tick ‘139(1)’

(b) If filed voluntarily after the due date, tick ‘139(4)’

(d) If this is a modified return, filed in accordance with an Advanced

Pricing Agreement (APA), tick ‘92CD’

(e) If filed in pursuance to an order u/s 119(2)(b) condoning the

delay, tick ‘119(2)(b)’

If revised/ defective/ modified

then enter Receipt No. and Date

of filing original return

If this is a revised return, or a

return being filed in response to notice

under section 139(9), or a modified return filed in accordance with

an APA, please enter the acknowledgement number and date of

filing of the original return.

Or Filed in response to notice

u/s

In case the return is being filed in response to a statutory notice,

please tick the applicable check box -

(a) If filed in response to a notice u/s 139(9), tick ‘139(9)’

(b) If filed in response to notice u/s 142(1), tick ‘142(1)’

(d) If filed in response to notice u/s 153A, tick ‘153A’

(e) If filed in response to notice u/s 153C, tick ‘153C’.

If filed in response to notice/

order, please enter Unique

Number/ Document

Identification Number & Date of

such Notice or Order

In case the return is being filed in response to a statutory notice, or

in pursuance to an order under section 119(2)(b) condoning the

delay, or in accordance with an APA u/s 92CD, please enter the

unique number/ Document Identification Number and date of the

relevant statutory notice, or the date of condonation order or the

date on which the Advanced Pricing Agreement was entered (as

applicable).

Are you filing return of income

under Seventh proviso to section

139(1) but otherwise not

required to furnish return of

income? - (Tick)  Yes  No

If yes, please furnish following

information

In case the return is being filed if any one or all of the below

conditions are applicable although the total income before allowing

deductions under Chapter VI-A of the Income-tax Act or deduction

for capital gains (section 54 to 54GB) or exempt long term capital

gains (section 10(38)), does not exceeds the maximum amount

which is not chargeable to income-tax, tick ‘Yes’:

Deposit of amount or aggregates of amount exceeding Rs 1 crore in

one or more current accounts;

Instructions to Form ITR-2 (AY 2020-21)

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[Note: To be filled only if a

person is not required to furnish

a return of income under section

139(1) but filing return of

income due to fulfilling one or

more conditions mentioned in

the seventh proviso to section

139(1)]

Incurred expenditure of an amount or aggregate of amount

exceeding Rs. 2 lakhs for travel to a foreign country for yourself or

any other person;

Incurred expenditure of amount or aggregate of amount exceeding

Rs. 1 lakh on consumption of electricity.

Select ‘No’ if total income before allowing deductions under

Chapter VI-A of the Income-tax Act or deduction for capital gains

(section 54 to 54GB) or exempt long term capital gains (section

10(38)), exceeds the maximum amount which is not chargeable to

income-tax.

Have you deposited amount or

aggregate of amounts exceeding

Rs. 1 Crore in one or more

current account during the

previous year? (Yes/No)

Please tick ‘Yes’ in case an amount / aggregate amount exceeding

Rs.1 Crores is deposited in one or more current account during the

period 1 April 2019 to 31 March 2020, else tick ‘No’

Please enter amount / aggregate amount deposited if ‘Yes’ is

ticked.

Have you incurred expenditure

of an amount or aggregate of

amount exceeding Rs. 2 lakhs for

travel to a foreign country for

yourself or for any other person?

(Yes/ No)

Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate

amount exceeding 2 lakhs for travel to a foreign country for self or

for any other person, else tick ‘No’

Please enter amount/ aggregate amount of expenditure if ‘Yes’ is

ticked.

Have you incurred expenditure

of amount or aggregate of

amount exceeding Rs. 1 lakh on

consumption of electricity

during the previous year?

(Yes/No)

Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate

amount exceeding Rs.1 lakh on consumption of electricity during

the period 1 April 2019 to 31 March 2020, else tick ‘No’.

Please enter amount/ aggregate amount of expenditure if ‘Yes’ is

ticked

Residential Status in India (for

individuals)

(Tick applicable option)

If you are an individual, please specify your residential status in the

given list:

A. Resident.

B. Resident but not Ordinarily resident (RNOR)

C. Non-resident

In case you are a resident/RNOR, please also indicate the basis for

claiming status of resident/RNOR by checking the applicable box

against these categories.

In case you are a non-resident, please specify the jurisdiction of

residence during the previous year and your Taxpayer Identification

Number (TIN) in that jurisdiction.

In case you are a non-resident, but a citizen of India or person of

Indian origin, please specify the total number of days for which you

stayed in India during the previous year, and during the four

preceding years.

Instructions to Form ITR-2 (AY 2020-21)

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In case TIN has not been allotted in the jurisdiction of residence, the

passport number should be mentioned instead of TIN. Name of the

country in which the passport was issued should be mentioned in

the column “jurisdiction of residence”.

Residential Status in India (for

HUF)

(Tick applicable option)

If you are a HUF, please specify your residential status by ticking the

applicable checkbox:

 Resident.

 Resident but not Ordinarily resident (RNOR)

 Non-resident

Do you want to claim the benefit

u/s 115H

(Applicable in case of Resident)

If you were NRI in earlier years, but are a resident in India for this

year, please specify whether you want to claim benefit of special

provisions under Chapter XII-A in respect of investment income

from any foreign exchange asset, by ticking the applicable

checkbox:

 Yes

 No

Are you governed by Portuguese

Civil Code as per section 5A?

If you are governed by the system of community of property under

the Portuguese Civil Code 1860, please tick ‘Yes’ and fill up the

information necessary for apportionment of income between

husband and wife in Schedule 5A. Else, tick ‘No’.

Whether this return is being filed

by a Representative Assessee

Please tick the applicable check box. In case the return is being filed

by a representative assessee, please furnish the following

information:-

(a) Name of the Representative

(b) Capacity of the Representative (select from drop down list)

(d) PAN/ Aadhaar No. of the Representative

Whether you were Director in a

company at any time during the

previous year?

If you are an individual and were Director in a company at any time

during the previous year, please tick ‘Yes’ and provide information

about name, type & PAN of the company, your DIN and indicate

whether, or not, shares of the company are listed on a recognised

stock exchange.

Else, tick ‘No’.

Please note that furnishing of PAN and DIN is not mandatory in case

of a foreign company.

a) In case you are a director of a Foreign Company which does

not have PAN. You should choose “foreign company” in the

drop-down provided for “type of company”. In such case,

PAN is not mandatory. However, PAN should be mentioned,

if such foreign company has been allotted a PAN.

b) A non-resident taxpayer who is Director only in a foreign

company, which does not have any income received in

India, or accruing or arising in India, should answer the

relevant question in the negative, whereupon he would not

be required to disclose details of such foreign company.

c) A non-resident taxpayer, who is Director in a domestic

company and also in a foreign company, which does not

have any income received in India, or accruing or arising in

India, should answer the relevant question in the

affirmative, and provide details of directorship in the

domestic company only.

Instructions to Form ITR-2 (AY 2020-21)

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d) A resident taxpayer is required to disclose details of

directorship in any company, including foreign company, in

the relevant column.

Whether you have held unlisted

equity shares at any time during

the previous year?

If you have held investment in any unlisted equity shares at any time

during the previous year, please tick ‘Yes’ and furnish information

about name, type & PAN of company, opening balance, shares

acquired/ transferred during the year and closing balance, in the

given table.

Else, tick ‘No’.

a) If you have held shares of a company during the previous

year, which are listed in a recognized stock exchange

outside India. You may select “No” here and you are not

required to report the requisite details here

b) In case have held equity shares of a company which were

previously listed in a recognised stock exchange but

delisted subsequently, and became unlisted. In such cases

PAN of the company may be furnished if it is available. In

case PAN of delisted company cannot be obtained, you may

enter a default value in place of PAN, as “NNNNN0000N”.

c) In case unlisted equity shares are acquired or transferred

by way of gift, will, amalgamation, merger, demerger, or

bonus issue etc., In such cases You may enter zero or the

appropriate value against “cost of acquisition” or “sale

consideration” in such cases. Please note that the details of

unlisted equity shares held during the year are required

only for the purpose of reporting. The quantitative details

entered in this column are not relevant for the purpose of

computation of total income or tax liability

d) Even in case where you have held shares in an unlisted

foreign company which has been duly reported in the

Schedule FA. You are required to report the same again in

this clause.

e) Even in case where you have held unlisted equity shares as

stock-in-trade of business during the previous year you are

required to report the same in this clause.

f) In case you are holding equity shares of a Co-operative Bank

or Credit Societies, which are unlisted, only the details of

equity shareholding in any entity which is registered under

the Companies Act, and is not listed on any recognised

stock exchange, is only required to be reported.

Schedule S- Details of Income from Salary

Instructions to Form ITR-2 (AY 2020-21)

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Field Name Instruction

Name of employer Enter the name of the Employer.

Nature of Employ

In case of individuals, please tick the applicable check box

(a) If you are a Central Government Employee, tick 'Central

Government'

(b) If you are a State Government Employee, tick 'State

Government'

Central or State Government), tick 'Public Sector Undertaking'

(d) If you are drawing pension, tick 'Pensioners'

(e) If you are an employee of Private Sector concern, tick

'Others'

TAN of Employer

(mandatory if tax is deducted)

Please enter the Tax deduction Account Number (TAN) of the

Employer as mentioned in Form-16.

Address of employer

Please enter the complete address of the employer including

name of town or city, State and Pin code/Zip code. The name of

State has to be selected from the drop down list.

Town/City

State

Pin code/ Zip code

1 Gross Salary This is an auto-populated field representing aggregate of the

amounts entered at fields (1a), (1b) and (1c) below.

1a Salary as per section 17(1) Please select the type of salary payments from the given list and

enter the amount. In case more than one type of salary payment

has been received during the year, please report each type of

payment as separate line item.

List of types of salary payment :-

1. Basic Salary

2. Dearness Allowance (DA)

3. Conveyance Allowance

4. House Rent Allowance (HRA)

5. Leave Travel Allowance (LTA)

6. Children Education Allowance (CEA)

7. Other Allowance

8. The Contribution made by the employer towards pension

scheme as referred under section 80CCD

9. Amount deemed to be income under rule 6 of Part-A of Fourth

Schedule

10. Amount deemed to be income under rule 11(4) of Part-A of

Fourth Schedule

11. Annuity or pension

12. Commuted Pension

13. Gratuity

14. Fees/ commission

15. Advance of salary

16. Leave Encashment

17. Others (please enter the details in the text box)

1b Value of perquisites as per

section 17(2)

Please select the type of perquisites from the given list and enter

the value thereof. In case more than one type of perquisite has

been received during the year, please report each type of

perquisite as separate line item.

Instructions to Form ITR-2 (AY 2020-21)

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List of types of perquisite:-

1. Accommodation

2. Cars / Other Automotive

3. Sweeper, gardener, watchman or personal attendant

4. Gas, electricity, water

5. Interest free or concessional loans

6. Holiday expenses

7. Free or concessional travel

8. Free meals

9. Free education

10. Gifts, vouchers, etc.

11. Credit card expenses

12. Club expenses

13. Use of movable assets by employees

14. Transfer of assets to employee

15. Value of any other benefit/ amenity/ service/ privilege

16. Stock options (non-qualified options)

17. Tax paid by employer on non-monetary perquisite

18. Other benefits or amenities (please enter the details in a

separate text box).

1c Profits in lieu of salary as

per section 17(3)

Please select the nature of profits in lieu of salary from the given

list and enter the value thereof. In case more than one profit in

lieu of salary has been received during the year, please report

each as a separate line item.

List of types of profits in lieu of salary:-

1. Any compensation due or received by an assessee from an

employer or former employer in connection with the

termination of his employment or modification thereto.

2. Any payment due or received by an assessee from an

employer or former employer, or from a provident or other fund,

sum received under Keyman Insurance Policy, including bonus

on such policy.

3. Any amount due or received by an assessee from any person

before joining any employment with that person, or after

cessation of his employment with that person.

4. Any other (please enter the details in a separate text box).

In case you are employed with more than one employer during the year, please provide details of

Gross Salary at column (1), as also break-up thereof at columns (1a), (1b) and (1c), separately for each

employer, by adding multiple rows as necessary.

2 Total Gross Salary Please enter the aggregate amount of gross salary received from

all employers during the year.

Less allowances to the

extent exempt u/s 10

(Note: Ensure that it is

included in Total Gross

salary in (2) above )

Please select the

allowances from the drop down (

as per list

) and

enter the amount which is exempt. In case multiple allowances

are claimed as exempt, please enter details of each allowance as

separate line item.

List of allowances:-

Sec 10(5)- Travel concession/assistance received

Sec 10(6)- Remuneration received as an official, by whatever

name called, of an Embassy, High Commission etc.

Instructions to Form ITR-2 (AY 2020-21)

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Sec 10(7)- Allowances or perquisites paid or allowed as such

outside India by the Government to a citizen of India for

rendering services outside India

Sec 10(10)- Death–cum-retirement gratuity received

Sec 10(10A)- Commuted value of pension received

Sec 10(10AA)

Earned leave encashment

on retirement

Note: If category of employer is other than "Central or State

Government" deduction u/s. 10(10AA) shall be restricted to Rs.

3 Lakh

Sec 10(10B) First proviso-Compensation limit notified by CG in

the Official Gazette

Sec 10(10B) Second proviso-Compensation under scheme

approved by the Central Government

Sec 10(10C)- Amount received on voluntary retirement or

termination of service

Sec 10(10CC)- Tax paid by employer on non-monetary perquisite

Sec 10(13A)- Allowance to meet expenditure incurred on house

rent

Sec 10(14)(i)- Allowances or benefits, not in the nature of

perquisite, specifically granted and incurred in the performance

of the duties of an office or employment

Sec10(14)(ii)-Allowances or benefits not in a nature of perquisite

specifically granted in performance of duties of office or

employment.

Any Other - In case of any other allowances enter the details in a

text box provided.

4 Net Salary (2 – 3) This is an auto-populated field representing the net amount,

after deducting the exempt allowances [3] from the Gross Salary

[2].

Deductions u/s 16 (5a + 5b

+ 5c)

This is an auto

populated field representing aggregate of the

amounts entered at fields (5a), (5b) and (5c) below.

5a Standard Deduction u/s

16(ia)

This is an auto-populated field as lower of 4 (Net Salary) or Rs.

50,000.

5b Entertainment allowance

u/s 16(ii)

Please enter the amount of Entertainment allowance admissible

as deduction u/s 16(ii) (as per Part B of Form 16)

5c Professional tax u/s 16(iii) Please enter the amount of Professional tax paid which is

admissible as deduction u/s 16(iii) (as per Part B of Form 16)

6 Income chargeable under

the Head ‘Salaries’ (4 - 5)

This is an auto-populated field representing the net amount,

after claiming deductions under section 16 [5] against the Net

Salary [4].

Schedule HP- Details of Income from House Property

Please indicate ownership of the house property, income from which is being reported in this

Schedule, by selecting from the list in the drop down menu – Self/Minor/Spouse/Others

Field Name Instruction

Address of property

Please enter the complete address of the property including

name of town or city, State, Country and Pin code/Zip code. The

name of State and Country has to be selected from the drop

down list.

Town/City

State

Country

Instructions to Form ITR-2 (AY 2020-21)

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Pin code/ Zip code

Owner of the property Please select the owner of the property from the dropdown

menu:

Self

Minor

Spouse

Others

Is the property co-owned Please state whether the property is co-owned by you along with

other owners by ticking the applicable checkbox -

 Yes

 No

Your percentage of share in the

Property

If yes, please specify your percentage share in the property in the

given box.

Name of Co-owners If yes, please specify the name, PAN/ Aadhaar No. and respective

percentage shares of other co-owners of the property. Please

add rows as necessary.

PAN/ Aadhaar No. of Co-

owner(s)

Percentage share of the co-

owners in property

Type of House property Please tick the applicable check box, indicating the usage of the

house property during the previous year-

(a) If the house property consist of a house, or part of a house,

which is self-occupied, or treated as self-occupied u/s 23(2), tick

‘Self-Occupied’

(b) If the house property, or part thereof, was actually let out

during whole or part of the year, tick ‘Let Out’

u/s 23(4), tick ‘Deemed Let Out’.

Name(s) of Tenant If the property was actually let out during the year or part of the

year, please mention name, PAN/ Aadhaar No. and TAN of the

tenant(s). Furnishing of PAN/ Aadhaar No. of tenant is

mandatory if tax has been deducted at source u/s 194-IB.

Furnishing of TAN of tenant is mandatory if tax has been

deducted at source u/s 194-I.

PAN/ Aadhaar No. of Tenant(s)

PAN/TAN/ Aadhaar No. of

Tenant(s)

1a Gross rent received/

receivable/ letable value

during the year

If the house property is actually let out, please enter the amount

of actual rent received or receivable in respect of the property

during the year. Otherwise, enter the amount for which the

property might reasonably be expected to let during the year.

1b The amount of rent which

cannot be realised

Please enter the amount of rent, out of the Gross rent

receivable, which cannot be realised by the owner and has

become irrecoverable. [Please refer Rule 4 and Explanation

below sub-section (1) of section 23]

1c Tax paid to local

authorities

Please enter the amount of tax on house property which has

been actually paid during the year, to local authorities such as

municipal taxes paid etc.

1d Total (1b + 1c) This is an auto-populated field representing the aggregate of

unrealised rent [1b] and taxes paid to local authorities [1c].

1e Annual Value (1a–1d) This is an auto-populated field representing the amount of Gross

rent [1a] as reduced by amounts deductible therefrom for

computing annual value [1d]. In case of self-occupied property,

this field shall be taken as ‘Nil’.

Instructions to Form ITR-2 (AY 2020-21)

Page 11 of 103

1f Annual value of the

property owned

Please compute the annual value of the share of property which

is owned by you, by multiplying the annual value arrived at

column (1e) with your percentage share in the property.

1g 30% of 1f Please enter 30% of Annual Value of your share of your property.

1h Interest payable on

borrowed capital

In case the property has been acquired/ constructed/ repaired/

renewed/ reconstructed with borrowed capital, please enter the

actual amount of interest payable on such borrowed capital.

In case the house property is ‘self-occupied’ as per provisions of

section 23(2), the amount of interest payable on borrowed

capital shall be restricted to Rs. 2 lakh or 30 thousand, as the case

may be.

Total (1g + 1h)

This is an auto

populated field representing the aggregate

amounts deductible u/s 24 under the head ‘house property’,

namely, 30% of annual value [1g] and interest payable on

borrowed capital [1h].

1j Arrears/Unrealized Rent

received during the year

Less 30%

In case arrears of rent have been received, or unrealised rent has

been realised subsequently from a tenant in respect of the house

property, during the year, please enter the amount of

arrears/unrealized rent so received, after reducing a sum equal

to 30% of the arrears/unrealised rent.

1k Income from house

property 1 (1f-1i+1j)

This is an auto-populated field representing the net income from

house property which is computed as annual value [1f] as

reduced by total amounts deductible u/s 24 [1i] and as increased

by arrears of rent etc. [1j]

Please fill up all the details above separately for each property owned or co-owned by you during the

year income from which is assessable under the head ‘house property’ and compute net income from

each house property separately.

2 Income from house

property 2 (2f-2i+2j)

This represents income from house property-2 which is

computed in a similar manner as given at item No. 1 above.

Pass through income

loss, if any

The details of pass through income

/ loss

from business trust or

investment fund as per section 115UA or 115UB are required to

be reported separately in Schedule PTI.

If any amount of pass through income/ loss reported therein is

of the nature of house property income, the same has to be

reported at this column in the Schedule HP for including the

same in head-wise computation.

4 Income under the head

“Income from house

property”

This is an auto-populated field representing the aggregate of net

incomes from all house properties owned during the year [1k +

2k + .........] and also the pass through income/ loss of the nature

of house property [3].

Schedule CG – Capital Gains

Capital gains arising from sale/transfer of different types of capital assets have been segregated. In

a case where capital gains arises from sale or transfer of more than one capital asset, which are of same

type, please make a consolidated computation of capital gains in respect of all such capital assets of same

type except for following:

a. In case of Long Term/ Short Term Capital Gain arising on sale of Immovable property i.e A1 and B1

where capital gains are required to be computed separately for each property, and

b. In case of long term capital gains (LTCG) arising on sale of equity shares in a company or unit of equity

Instructions to Form ITR-2 (AY 2020-21)

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oriented fund or unit of business trust on which STT is paid, computation of capital gains should be

made as per item No. B4 or item No. B7. Please note that separate computation of capital gains

should be made for each scrip or units of mutual fund sold during the year as per Schedule 112A and

115AD(1)(b)(iii) proviso. The net capital gains arising on sale of individual scrips should be aggregated

and will be auto populated to B4a and B7a of Schedule CG. Thereafter, tax shall be charged at a flat

rate of 10% in Schedule SI on the aggregate LTCG, as reduced by Rupees One lakh, for the purpose of

tax computation.

Part A of this Schedule provides for computation of short-term capital gains (STCG) from sale of

different types of capital assets. Out of this, item No. A3 and A4 are applicable only for non-residents.

Part B of this Schedule provides for computation of long-term capital gains (LTCG) from sale of

different types of capital assets. Out of this, item No. B5, B6, B7 and B8 are applicable only for non-

residents.

STCG/LTCG on sale of immovable property, if any, should be reported at item No. A1/B1. It is

mandatory to disclose the details of immovable property, name and PAN/ Aadhaar No. of the buyer etc.

as per the given table. These details should be furnished separately for each immovable property

transferred during the year.

a) If you have sold land and building. Quoting of PAN of buyer is mandatory only if tax is deducted

under section 194-IA or is mentioned in the documents.

b) If you are a resident and have sold land and building situated outside India. The details of

property and name of buyer should invariably be mentioned. However, quoting of PAN of buyer

is mandatory only if tax is deducted under section 194-IA or is mentioned in the documents.

The details of pass through income/loss from business trust or investment fund as per section

115UA or 115UB are required to be reported separately in Schedule PTI. In case any amount of pass

through income reported therein is of the nature of short-term capital gain, the same has to be reported

at item No. A7 of this Schedule. Further, in case any amount of pass through income reported therein is

of the nature of long-term capital gain, the same has to be reported at item No. B11 of this Schedule.

Amount of STCG/ LTCG on assets referred in A1-A7/ B1- B11 which is chargeable at special rates or

not chargeable to tax in India in accordance with the relevant article of Double Taxation Avoidance

Agreement (DTAA) of India with another country, if any, should be reported at item no. A8/ B12.

In the given table, please report the amount of income at column (2) and furnish other relevant

details sought in the table such as relevant article of DTAA at column (5), treaty rate at Column (6), rate

as per Income Tax Act at Column (9) and the applicable rate, which is lower of the two rates, at Column

(10). Please report whether Tax Residency Certificate (TRC) is obtained from the country of residence in

Column (7). This column is applicable only in case of Non-Residents. Please note, if TRC Flag is ‘No’, income

will be chargeable as per the applicable rates specified in Part A/B.

Part C of this Schedule computes the total of short-term capital gain (item No. A9) and long-term

capital gain (item No. B13). In case the total amount of long-term capital gain at item No. B13 is a loss

figure, the same shall not be allowed to be set off against short-term capital gains. In such a case, the

figure at item No. B13 should be taken as ‘Nil’ and only the figure of item No. A9 should be taken as item

Deductions can be claimed in respect of capital gains subject to fulfillment of prescribed conditions

under sections 54 or 54B or 54EC or 54F or 54GB or 115F. Deductions under sections 54 or 54EC or 54F

or 54GB or 115F are available only against long-term capital gains. In case any deduction is claimed against

any type of capital gains, the details of such claim have to be furnished as per part D of this Schedule.

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Part E of this Schedule provides for intra-head set off of current year capital losses with current year

capital gains. The Schedule separates different category of capital gains (long-term and short-term) into

different baskets according to rate at which the same is chargeable to tax. The applicable rate implies the

rate of tax at which the normal income of the assessee is otherwise taxable. The DTAA rate refers to the

special rate at which the short-term capital gains or long-term capital gains is chargeable to tax in

accordance with the relevant article of the Double Taxation Avoidance Agreement (DTAA) of India with

another country.

The figures in column 1 list out the categories of capital gains against which capital losses of the

current year can be set off. Similarly figures in row ‘i' provides for different categories of capital losses of

the current year which can be set off against capital gains in column 1. The figures in row ‘i' and column

‘1’ are derived from addition of figures computed at relevant items of Schedule CG as indicated. Thus,

(A2e*+A3a*+A7a*) is addition of short-term capital gains reported at items Nos. A2e, A3a and A7a as

reduced by the amount of short-term capital gains not chargeable to tax or chargeable to tax at DTAA

rates which is included therein. Further, if (A2e* + A3a* + A7a*) represents a negative figure it should be

filled in cell ‘2i’ and if it is a positive figure it should be filled in cell ‘1ii’. The assessee may set off the

capital loss of row ‘i' with any category of capital gains in column ‘1’ except that the long-term capital loss

can only be adjusted with any long-term capital gains only. The amount of capital loss set off has to be

entered into in the relevant rows of columns 2 to 8. The capital gains of current year remaining after intra-

head set off is computed in column 9, which is then taken to Schedule CYLA for computing inter-head set

off of current year losses. The remaining capital loss of current year is computed in row (x) which is taken

to Schedule CFL for reporting of losses to be carried forward to future years.

In Part F of this Schedule, please report the quarter-wise details of accrual or receipt of incomes

under the head ‘capital gains’ as per the table given.

The details of accrual or receipt have to be furnished separately for short-term capital gains (STCG)

taxable at different rates and long-term capital gains (LTCG) taxable at different rates, for all quarters.

The amounts of STCG and LTCG, in respect of which a quarter-wise break-up is required to be furnished,

should be taken as computed in column 3 of Schedule BFLA, i.e. capital gains remaining after set-off of

current year losses and brought forward losses.

For computing long-term capital gain, cost of acquisition and cost of improvement may be indexed,

if required, on the basis of following cost inflation index notified by the Central Government for this

purpose.

S. No.

Financial Year

Cost Inflation

Index

2001-02 100

2002

105

2003-04 109

2004-05 113

2005-06 117

2006-07 122

2007-08 129

2008-09 137

2009-10 148

10. 2010-11 167

11. 2011-12 184

12. 2012-13 200

13. 2013-14 220

14. 2014-15 240

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15. 2015-16 254

16. 2016-17 264

17. 2017-18 272

18. 2018-19 280

19. 2019-20 289

Schedule 112A & Schedule 115AD(1)(b)(iii)-Proviso

In Schedule 112-A - please enter the scrip wise/unit wise detail of sale of equity shares of a company,

units of an equity-oriented fund, or a unit of a business trust on which STT is paid under section

112A.This schedule is applicable for both residents & Non-residents

In Schedule 115AD(1)(b)(iii) proviso - please enter the scrip wise/unit wise detail of sale of equity shares

of a company, units of an equity-oriented fund, or a unit of a business trust on which STT is paid under

section 112A read with section 115AD(1)(b)(iii)-proviso. This schedule is applicable for Foreign

Institutional Investors (FII)

Field No.

Field Name

Instruction

1 S. No Please enter the serial no.

The row can be added was required

2 ISIN Code Enter the International Securities

Identification Number (ISIN code) in the text

box.

Note: In case the security or share does not

have an ISIN Code, then use

“INNOTAVAILAB” as ISIN Code.

3 Name of the Share/Unit Please enter the name of share/unit in the

given box

4 No. of Shares/Units Enter the number of shares/units sold in the

given box.

5 Sale-price per Share/Unit Please enter the sale price per share/unit in

the given box.

6 Full value consideration (Total

Sale Value 4*5)

This field will be auto populated as No of

shares/units (4) multiply with sale price per

unit (5)

7 Cost of acquisition without

indexation

The Cost of acquisition without indexation

will be auto populated as higher of Column

8 or Column 9

Cost of

acquisition

Enter the amount in the text box.

9 If the long-term capital asset

was acquired before

01.02.2018, lower of 11 & 6

This field will be auto populated as the lower

of Column 11 & Column 6

10 Fair Market Value per

share/unit as on 31st

January,2018

Enter the fair Market Value per share/unit

as on 31st January,2018 in the text box.

If shares/units are acquired after 31 January

2018 then please mention zero.

Total Fair Market Value of

capital asset as per Section

55(2) (ac)- (4*10)

This

field will be auto

populated as the value

of Column 4 multiplied with Column 10.

12 Expenditure wholly and

exclusively in connection with

Enter the amount of expenditure wholly and

exclusively in connection with transfer in

Instructions to Form ITR-2 (AY 2020-21)

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transfer the given box.

13 Total deductions (7+12) This field will be auto populated as the sum

of Column7+ Column 12

14 Long term capital Gain Balance

(6–13)

Item B4 of LTCG Schedule of CG

This field will be auto-populated as the value

at column 6- Value at Column 13.

Item B7 of LTCG Schedule CG

Total of each column These fields should auto populate as sum of

columns 6, 7, 8, 9, 11, 12, 13 and 14

Schedule-OS - Income from other sources

S. No.

Field Name Instruction

1 Gross income chargeable to tax at

normal applicable rates

Please enter the gross amount of income from other

sources which are chargeable to tax at normal

applicable rates. This is an auto-populated field

representing the aggregate of figures reported at

column 1a, 1b, 1c, 1d and 1e below.

1a Dividends, Gross [not exempt u/s

10(34) and 10(35)]

Please enter the amount of gross dividend income

which is chargeable to tax at normal applicable

rates.

1b Interest, Gross Please enter the gross amount of interest income

which is chargeable to tax at normal applicable

rates. Please indicate break-up of interest income

from separate sources such as interest from savings

bank account, interest on deposits with banks, post

office or co-operative society, interest on income-

tax refund, any pass through income/ loss in the

nature of interest or any other interest income.

Rental income from machinery, plants,

buildings etc., Gross

Please enter the gross amount of rental income

from

letting of machinery, plants, furniture or buildings

belonging to assessee which is chargeable under the

head ‘income from other sources’ under sections

56(2)(ii) or 56(2)(iii).

1d Income of the nature referred to in

section 56(2)(x) which is chargeable to

tax

Please enter the total amount of income of the

nature referred to in section 56(2)(x) which is

chargeable to tax at normal applicable rates. This is

an auto-populated field representing the aggregate

of figures reported at column di, dii, diii, div and dv

below.

1di Aggregate value of sum of money

received without consideration

Please enter the aggregate value of any sum of

money received without consideration, in case the

aggregate value exceeds Rs. 50,000/-.

1dii

In case immovable property is received

without consideration, stamp duty value

of property

Please enter the

stamp duty value of property

received without consideration, in case the stamp

duty value exceeds Rs. 50,000/-.

1diii In case immovable property is received

for inadequate consideration, stamp

duty value of property in excess of such

consideration

Please enter the stamp duty value of property in

excess of consideration, in case the stamp duty value

exceeds the consideration by more than Rs. 50,000/-

or 5% of the consideration, whichever is higher.

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1div In case any other property is received

without consideration, fair market value

of property

Please enter the aggregate Fair Market Value (FMV)

of the property received without consideration, in

case FMV exceeds Rs. 50,000/-.

1dv In case any other property is received for

inadequate consideration, fair market

value of property in excess of such

consideration

Please enter the aggregate Fair Market Value (FMV)

of the property in excess of the consideration, in

case the FMV exceeds the consideration by more

than Rs. 50,000/-.

1e Any other income (please specify

nature)

Please enter any other income chargeable under the

head ‘income from other sources’, at normal rates.

If any other income is in the nature of Family

Pension, mention the amount in the field provided.

For others, please specify nature and amount of such

income.

2 Income chargeable at special rates (2a+

2b+ 2c+ 2d + 2e+2f elements relating to

S.No. 1)

Please enter the gross amount of income from other

sources which is chargeable to tax at special rates

such as winning from lotteries, income chargeable

u/s 115BBE etc. This is an auto-populated field

representing the aggregate of figures reported at

column 2a, 2b, 2c, 2d, 2e and 2f below. Please note,

for Non-residents elements relating to S.No. 1 will be

added only if TRC Flag is Y at Column No. 7 of S.No.

2f.

Please ensure that these incomes are also reported

in Schedule SI (Income chargeable to tax at special

rates) for proper computation of tax liability.

2a Winnings from lotteries, crossword

puzzles etc. chargeable u/s 115BB

Please report in this column, any income by way of

winnings from any lottery or crossword puzzle or

race including horse race or card game and other

game of any sort or gambling or betting of any form

or nature which is chargeable at special rates u/s

115BB.

2b Income chargeable u/s 115BBE (bi + bii

+ biii + biv+ bv + bvi)

Please report in this column, aggregate of incomes

of the nature referred to in section 115BBE which

are chargeable at special rates as prescribed therein.

This is an auto-populated field representing the

aggregate of figures reported at columns 2bi, 2bii,

2biii, 2biv, 2bv and 2bvi below.

2bi Cash credits u/s 68 Please report in this column any sum in the nature

of unexplained cash credit, deemed as income of the

year u/s 68.

2bii Unexplained investments u/s 69 Please report in this column any unexplained

investment which is not recorded in the books of

accounts, deemed as income of the year u/s 69.

2biii Unexplained money etc. u/s 69A Please report in this column any unexplained

money, bullion, jewellery or other valuable article

which is not recorded in the books of accounts,

deemed as income of the year u/s 69A.

2biv Undisclosed investments etc. u/s 69B Please report in this column any unexplained

investment or any bullion, jewellery or other

valuable article which is not fully recorded in the

books of accounts, deemed as income of the year

u/s 69B.

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2bv Unexplained expenditure etc. u/s 69C Please report in this column, any unexplained

expenditure or part thereof, deemed as income of

the year u/s 69C.

2bvi Amount borrowed or repaid on hundi

u/s 69D

Please report in this column any amount borrowed

on a hundi, or any repayment being due on a hundi,

otherwise than through an a/c payee cheque drawn

on a bank, deemed as income of the year u/s 69D.

2c Accumulated balance of recognized

provident fund taxable u/s 111

In case any accumulated balance of a recognised

provident fund is to be included in total income of

the year, owing to the provisions of rule 8 of part A

of the Fourth Schedule not being applicable, tax has

to be computed year-wise as prescribed in rule 9. In

such a case, please furnish the details of income

benefit and tax benefit for each of the assessment

years concerned.

2d Any other income chargeable at special

rate (total of di to dxviii)

Please report in this column any other income under

the head ‘income from other sources’ which is

chargeable to tax at special rates. Please select the

nature of income from drop down menu and enter

the amount. In case of more than one type of

income, please report each income as a separate line

item. Please ensure that these incomes are also

reported in Schedule SI (Income chargeable to tax at

special rates) for proper computation of tax liability.

List of types of income chargeable at

special rate

(i) Dividends received by non-resident (not being

company) or foreign company chargeable u/s

115A(1)(a)(i)

(ii)

Interest received from Government or Indian

concern on foreign currency debts chargeable

u/s 115A(1)(a)(ii)

(iii) Interest received from Infrastructure Debt

Fund chargeable u/s 115A(1)(a)(iia)

(iv) Interest referred to in section 194LC -

chargeable u/s 115A(1)(a)(iiaa)

(v) Interest referred to in section 194LD -

chargeable u/s 115A(1)(a)(iiab)

(vi) Distributed income being interest referred to

in section 194LBA - chargeable u/s

115A(1)(a)(iiac)

(vii) Income from units of UTI or other Mutual

Funds specified in section 10(23D), purchased

in Foreign Currency - chargeable u/s

115A(1)(a)(iii)

(viii)

Income from royalty or fees for technical

services received from Government or Indian

concern - chargeable u/s 115A(1)(b)(A) &

115A(1)(b)(B)

(ix) Income by way of interest or dividends from

bonds or GDRs purchased in foreign currency

by non-residents - chargeable u/s 115AC

(x) Income by way of dividends from GDRs

purchased in foreign currency by residents -

chargeable u/s 115ACA

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(xi) Income (other than dividend) received by an

FII in respect of securities (other than units

referred to in section 115AB) - chargeable u/s

115AD(1)(i)

(xii) Income by way of interest received by an FII on

bonds or Government securities referred to in

section 194LD – chargeable as per proviso to

section 115AD(1)(i)

(xiii) Tax on non-residents sportsmen or sports

associations chargeable u/s 115BBA

(xiv) Anonymous Donations in certain cases

chargeable u/s 115BBC

(xv) Income by way of dividend received by

specified assessee, being resident, from

domestic company exceeding rupees ten lakh

chargeable u/s 115BBDA

(xvi)

Income by way of royalty from patent

developed and registered in India - chargeable

u/s 115BBF

(xvii) Income by way of transfer of carbon credits -

chargeable u/s 115BBG

(xviii) Investment Income of a Non-Resident Indian -

chargeable u/s 115E

(xix)

Pass through income in the nature of

income from other sources chargeable

at special rates

The details of pass through income from business

trust or investment fund as per section 115UA or

115UB are required to be reported separately in

Schedule PTI.

If any amount of pass through income reported in

Schedule PTI is of the nature of income from other

sources, the same has to be reported at this column

in the Schedule OS for including the same in head-

wise computation.

Please select the nature of pass through income

from drop down menu and enter the amount. In

case of more than one type of pass through income,

please report each income as a separate line item.

List of types of pass through income

chargeable at special rates

PTI-115A(1)(a)(i)- Dividends interest and income

from units purchase in foreign currency

PTI-115A(1)(a)(ii)- Interest received from

govt/Indian Concerns received in Foreign Currency

PTI-115A(1) (a)(iia) -Interest from Infrastructure

Debt Fund

PTI-115A(1) (a)(iiaa) -Interest as per Sec. 194LC

PTI-115A(1) (a)(iiab) -Interest as per Sec. 194LD

PTI-115A(1) (a)(iiac) -Interest as per Sec. 194LBA

PTI

115A(1) (a)(iii)

Income received in respect of

units of UTI purchased in foreign currency

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PTI-115A(1)(b)(A)- Income from royalty & technical

services

PTI

115A(1)(b)(B) Income from royalty & technical

services

PTI

115AC(1)(a & b)

Income from bonds or GDR

purchased in foreign currency - non-resident

PTI-115ACA(1)(a) - Income from GDR purchased in

foreign currency -resident

PTI-115AD(1)(i) -Income received by an FII in respect

of securities (other than units as per Sec 115AB)

PTI-115AD(1)(i) -Income received by an FII in respect

of bonds or government securities as per Sec 194LD

PTI-115BBA - Income of non-residents sportsmen or

sports associations

PTI-115BBC - Anonymous donations

PTI-115BBDA - Dividend Income from domestic

company exceeding 10 Lakh

PTI-115BBF - Income from patent

PTI-115BBG - Income from transfer of carbon credits

PTI-115E(a) - Investment income

PTI

115BB

Winnings from lotteries, crossword

puzzles etc.

PTI

115BBE

Income under section 68, 69, 69A, 69B,

69C or 69D

2f Amount included in 1 and 2 above,

which is chargeable at special rates in

India as per DTAA (total of column (2) of

table below)

Please report in this column any income under the

head ‘income from other sources’ which is

chargeable at special rates in accordance with the

relevant article of the Double Taxation Avoidance

Agreement (DTAA) of India with another country.

This field will be an auto-populated field

representing total of Column 2 (Amount of Income)

of the given table. For Non-Residents total of fields

of Column 2 will be computed only if TRC Flag is Yes.

In the given table, please report the amount of

income at column (2) and furnish other relevant

details sought in the table such as relevant article of

DTAA at column (5), treaty rate at column (6), rate

as per Income-tax Act at column (9) and the

applicable rate, which is lower of the two rates, at

column (10). Please report whether Tax Residency

Certificate (TRC) is obtained from the country of

residence in Column No. 7. This column is applicable

in case of Non-Residents only.

Please note, if TRC Flag is No then income will be

chargeable to tax as per the applicable rates

specified for such income.

3 Deductions under section 57:- (other

than those relating to income

chargeable at special rates under 2a, 2b

& 2d)

Any claim of deduction u/s 57 relating to income

under the head ‘income from other sources’

chargeable at normal applicable rates should be

mentioned here.

Deduction under column Family Pension will be

available only if income is offered in column 1e

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Page 20 of 103

Deduction under column “depreciation” will be

available only if income is offered in column 1c

4 Amounts not deductible u/s 58 Any amount which is not deductible in computing

income chargeable under the head ‘income from

other sources’ by virtue of section 58 should be

reported in this column. In case any expenditure or

deduction is claimed u/s 57 but the whole or part

thereof becomes inadmissible as per section 58, the

same should also be reported here.

Profits chargeable to tax u/s 59

Any profit which is chargeable to tax under the head

‘income from other sources’ by virtue of section 59

read with section 41 should be reported in this

column.

6 Net Income from other sources

chargeable at normal applicable rates (1

– 3 + 4 + 5- 2f relating to 1) (If negative

take the figure to 3i of Schedule CYLA)

Please enter the net amount of income under the

head ‘income from other sources’ which is

chargeable to tax at normal applicable rates.

This is an auto-populated field representing the

gross income from other sources chargeable at

normal rates [item 1] as reduced by deductions u/s

57 [item 3] & income chargeable at special rates

specified in item 2f (related to item 1) and as

increased by amounts not deductible u/s 58 [item 4]

and profits chargeable to tax u/s 59 [item 5].

7 Income from other sources (other than

from owning race horses)(2+6) (enter 6

as nil, if negative)

Please enter the aggregate of incomes chargeable

under the head ‘income from other sources’,

excluding the income from activity of owning and

maintaining race horses.

This is an auto-populated field representing the

aggregate of income chargeable at special rates

[item 2] and net income chargeable at normal

applicable rates [item 6].

Income from the activity of owning and

maintaining race horses

Please report in this column net income from the

activity of owning and maintaining race horses.

Please furnish break-up in terms of gross receipts at

item 8a, deductions in relation to such activity at

item 8b, amounts not deductible as per section 58

relating to this activity at item 8c, profit chargeable

to tax as per section 59 relating to this activity at

item 8d and compute the net income at item 8e

accordingly.

In case the net income computed at item 8e is

negative, take this figure to item 6xi of Schedule CFL

for carry forward of loss from the activity of owning

and maintaining race horses to future years.

9 Income under the head “Income from

other sources” (7+8e) (take 8e as nil if

negative)

Please compute in this column the aggregate income

chargeable under head ‘income from other sources’.

This is an auto-populated field representing the

aggregate of income from other sources (other than

from owning and maintaining race horses)

Instructions to Form ITR-2 (AY 2020-21)

Page 21 of 103

computed at item 7 and net income from the activity

of owning and maintaining race horses computed at

item 8e.

10 Information about accrual/receipt of

income from Other Sources

Please report the period-wise details of accrual or

receipt of incomes under the head ‘income from

other sources’ in the table given at this column.

The details have to be furnished separately for

dividend income of the nature referred to in section

115BBDA and any income by way of winnings from

lotteries, crossword puzzles, races, games,

gambling, betting etc. referred to in section 2(24)(ix)

Schedule-CYLA - Details of Income after set-off of current year losses

If the net result of computation under the head ‘income from house property’, and ‘income from

other sources chargeable at normal applicable rates’ is a loss figure, please fill up the figure of loss in the

first row under the respective head. Please note that loss from activity of owning and maintaining horse

races and loss from long term or short term capital gain cannot be set off against income under other

heads for the current year.

The positive income computed under various heads of income for the current year should be

mentioned in column (1) in the relevant row for the respective head. Short-term capital gains or long-

term capital gains chargeable to tax at various rates should be mentioned in separate rows as indicated

in the Schedule.

The losses mentioned in row (i) can be set off against positive incomes mentioned under other

heads in column (1) in accordance with the provisions of section 71.

In a case where loss is computed under the head “income from house property”, such loss can be

set off against income under any other head only to the extent it does not exceed rupees two lakh.

The amount of current year loss which is set off against the income computed under other heads

should be entered into in columns 2 and 3, in the relevant rows.

In column (4), please mention the net income remaining after set off of current year losses, under

the respective heads of income, in the relevant rows.

In row (xiii), please mention the total of current year losses set off out of the columns (2) and (3).

In row (xiv), please mention the remaining loss under various heads i.e. house property loss at

column (2) and loss from other sources at column (3).

The unabsorbed losses allowed to be carried forward out of this should be taken to Schedule CFL

for carry forward to future years.

Schedule-BFLA- Details of Income after Set off of Brought Forward Losses of earlier years

The positive income remaining after set off of current year losses, as per Schedule CYLA, under

various heads of income for the current year should be mentioned in column (1) in the relevant row for

the respective head. The net positive short-term capital gains or long-term capital gains chargeable to

tax at various rates should be mentioned in separate rows as indicated in the Schedule.

In column (2), the amount of loss brought forward from earlier years which can be set off against

Instructions to Form ITR-2 (AY 2020-21)

Page 22 of 103

various heads of income should be entered in the relevant row. Brought forward short-term capital loss

can be set off against any item of short-term or long-term capital gains. However, brought forward long-

term capital loss can only be set off against an item of long-term capital gains. Brought forward loss from

activity of owning and maintaining horse races can be set off only against positive income from the same

activity during the current year.

In column (3), please mention the net positive income of current year remaining after set off of

brought forward losses under various heads of income in the relevant rows. The head-wise total of

column (3) should be captured in row (xiii) thereof which should be the figure of Gross Total Income (GTI)

of the year.

The aggregate of brought forward losses under various heads set-off against positive income of the

current year should be mentioned in row (xii) of column (2).

Schedule-CFL - Details of Losses to be carried forward to future years

Please enter the assessment year-wise details of losses brought forward from earlier years in the

first eight rows [row (i) to row (viii)] under various heads of income at respective columns [column (3) to

column (6)].

The column no 3, 4 & 5 are further divided into 3 columns. Please enter the pass through loss distributed

by business trust and investment fund to its unit holders as per provisions of 115UB.

The aggregate amount of brought forward losses under various heads of income should be

mentioned in row (ix).

In row (x), please enter the amount of brought forward losses under various heads set off against

income of current year in the respective columns. The head-wise figures of set off of brought forward

loss should be taken from column (2) of Schedule BFLA.

In row (xi), please enter the amount of remaining losses of current year under various heads in the

respective column. The head-wise figures of remaining current year losses should be taken from the

relevant cell of Schedule CYLA, Schedule CG and Schedule OS as indicated below:

Sr.

No.

The fields in row no. xi “2020-21(Current year losses)” Source of Auto-population

1 House property loss (3c) (2xiv of schedule CYLA)

2 Short-term capital loss (4c) (2x+3x+4x+5x) of item E of

schedule CG

3 Long-term capital loss (5c) (6x+7x+8x) of item E of

schedule CG

4 Loss from owning and maintaining race horses (6) (8e of schedule OS, if –ve)

In row (xii), please enter the amount of aggregate loss under various heads to be carried forward

to future years in the respective column.

The losses under the head “house property”, or ‘capital gains’, are allowed to be carried forward

for 8 assessment years. However, loss from the activity of owning and maintaining race horses can be

carried forward only for 4 assessment years.

Schedule-VIA - Deductions under Chapter VI-A

In this part, please provide the details of deduction claimed under various provisions of Chapter VI-A during the

year.

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Table 1. Part B- Deduction in respect of certain payments

Column

No.

Section Nature of

deduction

Instruction

Whether, you have made any investment/

deposit/ payments between 01.04.2020 to

30.06.2020

for the purpose of claiming any

deduction under Part B of Chapter VIA? (If yes,

please fill S.No. "A" of Schedule DI)

Tick  Yes  No

Please indicate

whether, you have made any investment/

deposit/ payments between 01.04.2020 to 30.06.2020

for

the purpose of claiming any deduction under Part B of

Chapter VI-A by ticking the applicable checkbox

Yes

If yes is selected, please ensure that relevant details are

mentioned at S. No. “A" of schedule DI

# - Time-limit relaxed to 31.07.2020 as per The Taxation and

Other Laws (Relaxation and Amendment of Certain Provisions)

Act, 2020

80C

Deduction in

respect of life

insurance

premia, deferred

annuity,

contributions to

provident fund,

subscription to

certain equity

shares or

debentures, etc.

Please enter the amount paid or deposited towards life

insurance premium, contribution to any Provident Fund set up

by the Government, employees contribution to a recognised

Provident Fund or an approved superannuation fund,

contribution to deferred annuity plan, subscription to National

Savings Certificates, tuition fees, payment or repayment of

amounts borrowed for purposes of purchase/ construction of

a residential house, and other similar payments/ investments

which are eligible for deduction under section 80C of the

Income-tax Act.

The aggregate amount of deductions admissible u/s 80C,

80CCC and 80CCD(1) shall be restricted to maximum limit of

Rs.1,50,000.

1b 80CCC Deduction in

respect of

contribution to

certain Pension

Funds

Please enter the amount paid towards any annuity plan of LIC

or any other insurer for receiving pension from the pension

fund, which is eligible for deduction under section 80CCC.

The aggregate amount of deductions admissible u/s 80C,

80CCC and 80CCD(1) shall be restricted to maximum limit of

Rs. 1,50,000.

80CCD(1)

Deduction in

respect of

contribution to

pension scheme

of Central

Government

Please enter the total amount paid or deposited during the

year, in your account under a pension scheme notified by the

Central Government, which is eligible for deduction under sub-

section (1) of section 80CCD.

The deduction u/s 80CCD(1) is restricted to upper limit of 10%

of salary, in the case of an employee, and 20% of gross total

income, in any other case.

The aggregate amount of deductions admissible u/s 80C,

80CCC and 80CCD(1) shall be further restricted to maximum

limit of Rs. 1,50,000.

1d 80CCD(1B) Deduction in

respect of

contribution to

Please enter the amount paid or deposited during the year, in

your account under a pension scheme notified by the Central

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pension scheme

of Central

Government

Government, which is eligible for deduction under sub-section

(1B) of section 80CCD.

The amount eligible under this sub-section is subject to a

maximum limit of Rs. 50,000 and further condition that no

claim should have been made under sub-section (1) in respect

of the same amount.

80CCD(2)

Deduction in

respect of

contribution of

employer to

pension scheme

of Central

Government

Please enter the amount of employer’s contribution paid

during the year to your account under a pension scheme

notified by the Central Government, which is eligible for

deduction under sub-section (2) of section 80CCD.

The amount eligible is subject to maximum limit of 10% of

salary in case the nature of employer selected is other than

Central Government.

In case the nature of employer selected is Central

Government, the amount eligible is subject to maximum limit

of 14% of Salary.

1f 80D Deduction in

respect of health

insurance premia

This field will be auto-populated from schedule 80D. Please fill

schedule 80D for claiming the deduction.

1g 80DD Deduction in

respect of

maintenance

including medical

treatment of a

dependent who

is a person with

disability

Please enter the details of expenditure actually incurred for

medical treatment, training and rehabilitation of a dependent

person with disability by selecting the appropriate options

from the drop down.

1. Dependent person with disability

2. Dependent person with severe disability

The amount eligible for deduction is subject to maximum limit

of ₹ 75,000, in case of dependent person with disability, and ₹

1,25,000 in case of dependent person with severe disability.

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1h 80DDB Deduction in

respect of

medical

treatment etc.

Please enter the details of expenditure actually incurred on

medical treatment of specified diseases for self, dependent or

a member of HUF. Please select the appropriate options from

the drop down menu and enter relevant amount.

1. Self or Dependent

2. Senior Citizen – Self or Dependent

The amount eligible for deduction is subject to a maximum

limit of ₹ 40,000 during the year. However, in case of senior

citizen the applicable limit is ₹1,00,000.

1i 80E Deduction in

respect of

interest on loan

taken for higher

education

Please enter the amount paid during the year by way of

interest on loan taken from any financial institution or

approved charitable institution for the purpose of pursuing

higher education of self or relative which is eligible for

deduction u/s 80E.

1j 80EE Deduction in

respect of

interest on loan

taken for

residential house

property

Please enter the amount paid during the year by way of

interest on loan taken from any financial institution for the

purposes of acquisition of a residential property, which is

eligible for deduction u/ 80EE.

The amount eligible for deduction is subject to a maximum

limit of ₹ 50,000 during the year and further conditions

specified in sub-section (3) of section 80EE.

1k 80EEA Deduction in

respect of

interest on loan

taken for certain

house property

Please enter the amount paid during the year by way of

interest on loan taken from any financial institution during

the period 1 April 2019 to 31 March 2020 for the purpose of

acquisition of a residential house property, which is eligible

for deduction u/s 80EEA.

The amount eligible for deduction is subject to maximum

limit of ₹150,000 paid during the year and further conditions

specified in sub-section (3) of section 80EEA.

In case deduction u/s 80EE is claimed, deduction u/s 80EEA

shall not be allowed.

1l 80EEB Deduction in

respect of

purchase of

electric vehicle.

Please enter the amount paid during the year by way of

interest on loan taken for purchase of electric vehicle from

any financial institution during the period 1 April 2019 to 31

March 2023 which is eligible for deduction u/s 80EEB.

The amount eligible for deduction is subject to maximum

limit of ₹150,000 paid during the year.

1m 80G Deduction in

respect of

donations to

certain funds,

charitable

institutions, etc.

Please enter the amount of donations made during the year to

charitable institutions or specified funds. Please fill up details

of donations in Schedule 80G.

Please note that no deduction shall be allowed under this

section in respect of donation of any sum exceeding Rs.

2,000/- unless such donation is paid by any mode other than

cash.

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1n 80GG Deduction in

respect of rents

paid

Please enter the amount paid during the year towards rent in

respect of any furnished/ unfurnished residential

accommodation, in excess of 10% of total income, which is

eligible for deduction u/s 80GG.

The amount eligible for deduction is subject to a maximum

limit of ₹ 60,000 during the year and further conditions

specified therein.

1o 80GGA Deduction in

respect of

donation for

scientific

research or rural

development

Please enter the amount of donations made during the year to

research association, university, college or other institution for

scientific research or programme of rural development etc.,

which is eligible for deduction u/s 80GGA.

Please fill up details of donations in Schedule 80GGA.

Please note that no deduction shall be allowed under this

section in respect of any sum exceeding Rs. 10,000/- unless

such sum is paid by any mode other than cash.

1p 80GGC Deduction in

respect of

contributions

given by any

person to

Political parties

Please enter the amount of contribution made to a Political

party or an electoral trust during the year which is eligible for

deduction u/s 80GGC.

This deduction is not admissible for any sum contributed by

way of cash.

Table 2. Part C, CA and D – Deduction in respect of other incomes/other deduction

2q 80QQB Deduction in

respect of royalty

income, etc., of

authors of

certain books

other than text-

books.

Please enter the eligible amount of deduction in respect of

income by way of royalty or copyright fees for any book of

literary, artistic or scientific nature u/s 80QQB.

Please note that the claim of deduction under this section is

subject to maximum limit of Rs. 3 lakh.

Please ensure that the corresponding income by way of

royalty etc. is offered to tax under the head ‘income from

other sources’ in Schedule OS.

80RRB

Deduction in

respect of royalty

on patents.

Please enter the eligible amount of

deduction in respect of

income by way of royalty in respect of patents registered

under the Patents Act, 1970.

Please note that the claim of deduction under this section is

subject to maximum limit of Rs. 3 lakh.

Please ensure that the corresponding income by way of

royalty etc. is offered to tax under the head ‘income from

other sources’ in Schedule OS.

80TTA

Deduction in

respect of

interest on

deposits in

savings account

In case you are an individual, not being a

‘

resident

senior

citizen’, or HUF, and your gross total income includes income

by way of interest on deposits in savings account(s) with a

bank or a co-operative bank or a post office, you can claim

deduction u/s 80TTA in respect of such interest income.

The amount eligible for deduction u/s 80TTA is subject to a

maximum limit of ₹ 10,000 during the year.

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2t 80TTB Deduction in

respect of

interest on

deposits in case

of senior citizens

In case you are a ‘resident senior citizen’, and your gross total

income includes income by way of interest on deposits with a

bank or a co-operative bank or a post office, you can claim

deduction u/s 80TTB in respect of such interest income.

The amount eligible for deduction u/s 80TTB is subject to a

maximum limit of ₹ 50,000 during the year.

‘Senior citizen’ means an individual resident in India who is of

the age of 60 years or more at any time during the previous

year.

2u 80U Deduction in case

of a person with

disability

This deduction can be claimed only by a resident individual

who is certified by the medical authority to be a person with

disability.

If you are a person with disability, please enter the amount

eligible for deduction by selecting the appropriate options:

1. Self with Disability - ₹ 75,000

2. Self with Severe disability - ₹ 1,25,000

2v Total Deductions Please enter the aggregate amount of deductions claimed

under Chapter VI-A. This is an auto-populated filled

representing the aggregate of total deduction claimed under

part B (item 1) and total deduction claimed under part C, part

CA and part D (item 2).

Schedule- 80G - Details of donations entitled for deduction u/s 80G

Please furnish following details of donations made to charitable institutions or specified funds

during the year in the respective table given in the Schedule:-

1. Name and address of donee

2. PAN of donee

3. Total amount of donation – give break-up of amount paid in cash/other mode

4. Amount which is eligible for deduction

In Table A, furnish details of donations entitled for 100% deduction without qualifying limit.

In Table B, furnish details of donations entitled for 50% deduction without qualifying limit.

In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit

In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.

Please note that the total amount of deduction claimed u/s 80G should also be separately

mentioned in table 1 of the Schedule VI-A.

Schedule- 80GGA- Details of donations for scientific research or rural development

Please furnish following details of donations made during the year to research association,

university, college or other institution for scientific research or any programme of rural development etc.

in the respective table given in the Schedule:-

Instructions to Form ITR-2 (AY 2020-21)

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1. Relevant clause under which deduction is claimed

2. Name and address of donee

3. PAN of donee

4. Total amount of donation – give break-up of amount paid in cash/other mode

5. Amount which is eligible for deduction

Schedule 80D - Deduction in respect of health insurance premia

Sl no. Field Name Instruction

1 Whether you or any of your

family member (excluding

parents) is a senior citizen

Tick ‘Yes’ if any of the member is senior Citizen, else tick

‘No’

1a Self & Family This field will be available if ‘No’ is ticked in S.No. 1. This

is an auto-populated field representing aggregate of the

amounts entered at fields (i) and (ii) below. The amount

eligible for deduction is subject to maximum limit of

Rs.25000 paid during the year.

(i) Health Insurance Please enter the amount paid during the year towards

Health Insurance.

(ii) Preventive Health Checkup Please enter the amount paid during the year towards

Preventive Health Checkup.

1b Self & Family Including senior

citizen

This field will be available if ‘Yes’ is ticked in S.No. 1. This

is an auto-populated field representing aggregate of the

amounts entered at fields (i), (ii) and (iii) below. The

amount eligible for deduction is subject to maximum

limit of Rs.50000 paid during the year.

(i) Health Insurance Please enter the amount paid during the year towards

Health Insurance.

(ii) Preventive Health Checkup Please enter the amount paid during the year towards

Preventive Health Checkup.

(iii) Medical Expenditure (This

deduction can be claimed on

which health insurance is not

claimed at (i) above)

Please enter the amount paid during the year towards

Medical Expenditure. This deduction can be claimed only

if no amount is paid towards health insurance of such

person.

2 Whether any one of your

parents is a senior citizen

Tick ‘Yes’ if any one of the parents is senior Citizen, else

tick ‘No’

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2a Parents This field will be available if ‘No’ is ticked in S.No. 2. This

is an auto-populated field representing aggregate of the

amounts entered at fields (i) and (ii) below. The amount

eligible for deduction is subject to maximum limit of

Rs.25000 paid during the year.

(i) Health Insurance Please enter the amount paid during the year towards

Health Insurance.

(ii) Preventive Health Checkup Please enter the amount paid during the year towards

Preventive Health Checkup.

2b Parents Including senior citizen This field will be available if ‘Yes’ is ticked in S.No. 2. This

is an auto-populated field representing aggregate of the

amounts entered at fields (i), (ii) and (iii) below. The

amount eligible for deduction is subject to maximum

limit of Rs.50000 paid during the year.

(i) Health Insurance Please enter the amount paid during the year towards

Health Insurance.

(ii) Preventive Health Checkup Please enter the amount paid during the year towards

Preventive Health Checkup.

(iii) Medical Expenditure (This

deduction can be claimed on

which health insurance is not

claimed at (i) above)

Please enter the amount paid during the year towards

Medical Expenditure. This deduction can be claimed only

if no amount is paid towards health insurance of such

person.

Note : The aggregate eligible amount of deduction for Preventive Health Checkup is subject to

maximum limit of Rs.5000 paid during the year.

Schedule AMT – Computation of Alternate Minimum Tax payable under section 115JC

In this Schedule, please furnish the assessee is required to fill the details of computation of

Alternate Minimum Tax (AMT) payable under section 115JC (special provisions for payment of tax by

certain persons other than a company). The alternate minimum tax payable under the section shall be

18.5 percent of the adjusted total income computed under the said section 115JC. The computation of

adjusted total income and alternate minimum tax under this schedule should be based on the audit report

in Form No.29C, which has to be filed electronically before the due date for furnishing the return of

income u/s 139(1).

Schedule AMTC- Computation of tax credit under section 115JD

Credit for AMT paid in assessment year 2013-14 and subsequent assessment years, in excess of

normal tax liability, is allowed to be set-off against the normal tax liability of current assessment year.

However, the amount of credit is restricted to the extent of normal tax liability for the current assessment

year exceeding the AMT liability for the current assessment year.

Schedule SPI - Income of specified persons (spouse, minor child etc.) includable in income of the

assessee as per section 64

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Page 30 of 103

In this Schedule, please furnish the details of income of specified persons (spouse, minor child,

etc.), which is required to be clubbed with your income in accordance with the provisions of Chapter V of

the Income-tax Act.

Please note that the income of specified persons reported in this Schedule should also be

mentioned in the relevant Schedule so that the same is included in the head-wise computation of income.

Section 10(32) provides exemption to extent of Rs.1,500/- in respect of income of each minor child

which is required to be clubbed. Therefore, exclude Rs.1,500/- from the income of each minor while

clubbing the income of the minor in the respective head. However, if income of the minor is to be clubbed

in various heads, total exclusion should not exceed Rs. 1,500/-.

Schedule-SI – Income chargeable to tax at special rates

In this Schedule, please report income forming part of total income which is chargeable to tax at

special rates at column (i) and tax chargeable thereon at such special rates at column (ii). The amount

under various types of incomes has to be taken from the amounts mentioned in the relevant Schedules

i.e. Schedule OS or Schedule BFLA, as indicated against each type of income.

Schedule-EI – Details of Exempt Income (Income not to be included in Total Income or not chargeable

to tax)

In this Schedule, please furnish the details of income which are claimed as exempt from tax such as

interest, dividend, agricultural income, any other exempt income, income not chargeable to tax as per

DTAA and pass through income which is not chargeable to tax.

Field

No.

Field Name Instruction

Interest income

Please enter the amount of any interest income which is

not liable to be included in total income or not chargeable

to tax.

Dividend income from domestic

company (amount not exceeding

Rs. 10 lakh)

Please enter the amount of dividend income received

during the year from any domestic company for an

amount not exceeding Rs. 10 Lakhs for residents or

resident but not ordinarily resident. For Non- Residents

amount can be entered exceeding Rs. 10 Lakhs.

Gross Agricultural receipts (other

than income to be excluded under

rule 7A, 7B or 8 of I.T. Rules)

In case you have income from agricultural activities, please

enter the amount of gross agricultural receipts in this

column. Please note that the receipts in respect of which

income has to be computed as per the rule 7A (income

from manufacture of rubber), rule 7B (income from

manufacture from coffee) or rule 8 (income from

manufacture from tea) of the Income-tax Rules should not

be included in the gross agricultural receipts here.

3ii

Expenditure incurred

agriculture

Please enter the claim of expenditure and brought

forward losses in these columns, in the manner provided

as per Part IV of First Schedule of the relevant Finance Act

from gross agricultural income.

Please note that the unabsorbed agricultural loss upto

previous eight assessment years can be adjusted.

3iii

Unabsorbed agricultural loss of

previous eight assessment years

3iv

Net Agricultural income for the

year (i – ii – iii) (enter nil if loss)

Please enter the amount of net agricultural income for the

year, which is an auto-populated figure computed as gross

agricultural receipts [3i] reduced by expenditure [3ii] and

unabsorbed agricultural losses

[3iii]

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In case the net agricultural income

for the year exceeds Rs.5 lakh,

please furnish the following

details

In this column please fill up the following details of

agricultural land from which the agricultural income is

being derived, in case your net agricultural income for the

year exceeds Rs. 5 lakh:-

(a) Name of district along with pin code in which

agricultural land is located

(b) Measurement of agricultural land in Acre

lease

(d) Whether the agricultural land is irrigated or rain-fed

Other exempt income, (including

exempt income of minor child)

In this column please fill up details of any other type of

exempt income. Please specify nature of income and enter

amount.

Income not chargeable to tax as

per DTAA

Please report in this column any income which is not

chargeable to tax in accordance with the relevant article

of the Double Taxation Avoidance Agreement (DTAA) of

India with another country.

In the given table, please report the amount of income,

nature of income, head of income and furnish other

relevant details of the applicable DTAA such as country

name and code and the relevant article of DTAA. Please

also mention whether or not the Tax Residency Certificate

(TRC) has been obtained from the jurisdiction of

residence.

Pass through income not

chargeable to tax (Schedule PTI)

The details of pass through income from business trust or

investment fund as per section 115UA or 115UB are

required to be reported separately in Schedule PTI.

If any amount of pass through income reported therein is

claimed to be exempt, the same should also be reported

at this column in the Schedule EI.

Total (1 + 2 + 3+ 4 + 5 + 6)

Please enter the aggregate amount of income which is not

liable to be included in total income or is not chargeable

to tax for the year.

This is an auto-populated figure representing the sum of

figures computed as interest income at column [1],

dividend income at column [2], net agricultural income at

column [3], other exempt income at column [4], income

not chargeable to tax as per DTAA at column [5] and pass

through income not chargeable to tax at column

Schedule PTI - Pass Through Income details from business trust or investment fund as per section

115UA, 115UB

In this Schedule, please report the details of pass through income/ loss as per Form 64B or Form

64C received from business trust or investment fund as referred to in section 115UA or 115UB.

The details of pass through income received from each business trust or investment fund should be

reported in separate rows.

Field Name Instruction

Investment entity covered by

section 115UA/115UB

Please select the section under which Business Trust/

Investment fund is covered from dropdown menu:-

Instructions to Form ITR-2 (AY 2020-21)

Page 32 of 103

Section 115UA

Section 115UB

Name of business trust/

investment fund

Enter the name the name of business trust/ investment

fund in column no 3 .

PAN of the business trust/

investment fund

Enter the PAN of the business trust /investment fund in the

text box in column no 4.

Head of Income & Current year

income

Please enter the amount of current year income under the

relevant head of income in column no 7:

(i) House property

(ii) Capital Gains

(iii) Other Source

(iv) Income claimed to be exempt (please specify

the section)

Share of current year loss

distributed by Investment fund

Enter the amount of current year loss distributed by the

investment fund in Column no 8.

Net Income/ Loss

(7-8)

Please enter the aggregate amount of net income/loss. This

is an auto-populated figure representing the sum of figures

computed as current year income at column [7] as reduced

by Share of Current year loss distributed by Investment

fund [8]

TDS on such amount, if any Enter the TDS deducted on such amount at column no 10

Please ensure that income reflected in this schedule is also reflected in corresponding schedules of

income

Schedule FSI - Details of Income from outside India and tax relief

Schedule FSI is applicable for the taxpayer who is resident in India.

In this Schedule, please report the details of income, which is accruing or arising from any source outside

India. Please note that such income should also be separately reported in the head-wise computation of

total income. The relevant head of income under which such foreign source income has been reported

should also be duly mentioned in the relevant column here.

For country code use the International Subscriber Dialing (ISD) code of the country.

The Tax Payer Identification Number (TIN) of the assessee in the country where tax has been paid

is to be filled up. In case TIN has not been allotted in that country, then, passport number should be

mentioned.

In case any tax has been paid outside India on such foreign source income and tax relief, as

admissible, is being claimed in India, the relevant article of applicable DTAA should also be mentioned.

Please ensure that the details of foreign tax credit and income are reported in Form 67 in order to claim

credit.

Schedule TR - Summary of tax relief claimed for taxes paid outside India

In this Schedule, please provide a summary of tax relief which is being claimed in India for taxes

paid outside India in respect of each country. This Schedule captures a summary of detailed information

furnished in the Schedule FSI.

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In column (a) and (b), please specify the relevant country code and Taxpayer Identification Number

(TIN) respectively.

For country code use the International Subscriber Dialing (ISD) code of the country.

The Tax Payer Identification Number (TIN) of the assessee in the country where tax has been paid

is to be filled up. In case TIN has not been allotted in that country, then, passport number should be

mentioned.

In column (c) mention the tax paid outside India on the income declared in Schedule FSI which will

be the total tax paid under column (c) of Schedule FSI in respect of each country.

In column (d) mention the tax relief available which will be the total tax relief available under

column (e) of Schedule FSI in respect of each country.

In column (e), please specify the provision of the Income-tax Act under which tax relief is being

claimed i.e. section 90, section 90A or section 91.

Schedule FA - Details of Foreign Assets and Income from any source outside India

If you are a resident in India, you are required to furnish details of any foreign asset etc. in this

Schedule. This Schedule need not be filled up if you are ‘not ordinarily resident’ or a ‘non-resident’.

In tables A1 to G, please furnish the details of foreign assets or accounts of the following nature,

held at any time during the relevant accounting period:-

 Table A1 – Foreign depository accounts

 Table A2 - Foreign custodian accounts

 Table A3 - Foreign equity and debt interest

 Table A4 - Foreign cash value insurance contract or annuity contract

 Table B - Financial interest in any entity outside India

 Table C - Any immovable property outside India

 Table D - Any other capital assets outside India.

 Table E – Any other account located outside India in which you are a signing authority

(which is not reported in tables A1 to D)

 Table F – Trust created outside India in which you are a trustee, a beneficiary or settlor

 Table G – Any other income derived from any foreign source (which is not reported in

tables A1 to F)

In case you are a resident in India, the details of all foreign assets or accounts in respect of which

you are a beneficial owner, a beneficiary or the legal owner, is required to be mandatorily disclosed in the

Schedule FA. For this purpose,-

(a) Beneficial owner in respect of an asset means an individual who has provided, directly or

indirectly, consideration for the asset and where such asset is held for the immediate or

future benefit, direct or indirect, of the individual providing the consideration or any other

person.

(b) Beneficiary in respect of an asset means an individual who derives an immediate or future

benefit, directly or indirectly, in respect of the asset and where the consideration for such

asset has been provided by any person other than such beneficiary.

In case you are both a legal owner and a beneficial owner, please mention legal owner in the

column of ownership.

Instructions to Form ITR-2 (AY 2020-21)

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In table A1, the peak balance in the account during the accounting period, closing balance as at the

end of accounting period and gross interest paid or credited to the account during the accounting period

is required to be disclosed after converting the same into Indian currency.

In table A2, the peak balance in the account during the accounting period, closing balance as at the

end of accounting period and gross amount paid or credited to the account during the accounting period

is required to be disclosed after converting the same into Indian currency. The nature of gross amount

paid should be specified from the drop-down list viz. interest, dividend, proceeds from sale or redemption

of financial assets or other income, and the respective amount should be mentioned.

In table A3, the initial value of investment, peak value of investment during the accounting period,

closing value of investment as at the end of accounting period, gross interest paid, total gross amount

paid or credited to the account during the accounting period, and total gross proceeds from sale or

redemption of investment during the accounting period is required to be disclosed after converting the

same into Indian currency.

In table A4, the cash value or surrender value of the insurance contract or annuity contract as at

the end of accounting period and total gross amount paid or credited with respect to the contract is

required to be disclosed after converting the same into Indian currency.

In table B, the value of total investment at cost held at any time during the accounting period and

nature and amount of income accrued therefrom during the accounting period is required to be disclosed

after converting the same into Indian currency. Further, amount of income which is chargeable to tax in

India, out of the foreign source income, should also be specified at column (10). The relevant Schedule of

the ITR where income has been offered to tax should be mentioned at column (11) and (12).

For the purposes of disclosure in table B, financial interest would include, but would not be limited

to, any of the following cases:-

(1) the resident assessee is the owner of record or holder of legal title of any financial account,

irrespective of whether he is the beneficiary or not

(2) the owner of record or holder of title is one of the following:-

(i) an agent, nominee, attorney or a person acting in some other capacity on behalf of

the resident assessee with respect to the entity;

(ii) a corporation in which the resident assessee owns, directly or indirectly,

any share or voting power;

(iii) a partnership in which the resident assessee owns, directly or indirectly, an

interest in partnership profits or an interest in partnership capital;

(iv) a trust of which the resident assessee has beneficial or ownership interest.

(v) any other entity in which the resident assessee owns, directly or indirectly,

any voting power or equity interest or assets or interest in profits.

In table C, the value of total investment at cost in the immovable property held at any time during

the accounting period and nature and amount of income derived from the property during the accounting

period is required to be disclosed after converting the same into Indian currency. Further amount of

income which is chargeable to tax in India, out of the foreign source income, should also be specified at

column (9). The relevant Schedule of the ITR where income has been offered to tax should be mentioned

at column (10) and (11).

Instructions to Form ITR-2 (AY 2020-21)

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In table D, the value of total investment at cost of any other capital asset held at any time during

the accounting period and nature and amount of income derived from the capital asset during the

accounting period is required to be disclosed after converting the same into Indian currency. Further

amount of income which is chargeable to tax in India, out of the foreign source income, should also be

specified at column (9). The relevant Schedule of the ITR where income has been offered to tax should be

mentioned at column (10) and (11).

For the purposes of disclosure in table D, capital assets shall include any other financial asset which

is not reported in table B, but shall not include stock-in-trade and business assets which are included in

the Balance Sheet.

In table E, the value of peak balance or total investment at cost, in respect of the accounts in which

you have a signing authority, during the accounting period is required to be disclosed after converting the

same into Indian currency. Please note that only those foreign accounts which have not been reported in

table A1 to table D above should be reported in this table. In case the income accrued in such foreign

account is taxable in India, please specify the amount of income which is chargeable to tax in India at

column (9) and the relevant Schedule of the ITR at column (10) and (11).

In table F, the details of trusts set up under the laws of a country outside India in which you are a

trustee, beneficiary or settlor is required to be disclosed. In case any income derived from such trust is

taxable in your hands in India, please specify the amount of income which is chargeable to tax in India at

column (10) and the relevant Schedule of the ITR at column (11) and (12).

In table G, the details of any other income, derived from any foreign source, which is not included

in the tables A1 to F above is required to be disclosed. In case any income out of the income derived from

foreign source is taxable in your hands in India, please specify the amount of income which is chargeable

to tax in India at column (7) and the relevant Schedule of the ITR at column (8) and (9).

For the purpose of this Schedule, the accounting period means the period comprising:-

(a) from 1

January, 2019 to 31

December, 2019 in respect of foreign assets or accounts etc.

held in those jurisdictions where calendar year is adopted as basis for the purpose of closing

of accounts and tax filings;

(b) from 1

April, 2019 to 31

March, 2020 in respect of foreign assets or accounts etc. held in

those jurisdictions where financial year is adopted as basis for the purpose of closing of

accounts and tax filings; or

April, 2019, in respect of

foreign assets or accounts held in those jurisdictions where any other period of 12 months is

adopted as basis for the purpose of closing of accounts and tax filings.

For the purpose of this Schedule, the rate of exchange for conversion of the peak balance or value

of investment or the amount of foreign sourced income in Indian currency shall be the “telegraphic

transfer buying rate” of the foreign currency as on the date of peak balance in the account or on the date

of investment or the closing date of the accounting period.

For the purposes of this Schedule, "telegraphic transfer buying rate", in relation to a foreign

currency, means the rate or rates of exchange adopted by the State Bank of India constituted under the

State Bank of India Act, 1955 (23 of 1955), for buying such currency, having regard to the guidelines

specified from time to time by the Reserve Bank of India for buying such currency, where such currency

is made available to that bank through a telegraphic transfer.

If you have held foreign assets during the previous year which have been duly reported in the

Schedule FA. Even then you are required to report such foreign asset again in the Schedule AL (if

Instructions to Form ITR-2 (AY 2020-21)

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applicable)

Schedule 5A- Information regarding apportionment of income between spouses governed by

Portuguese Civil Code

In case you are governed by the system of community of property under the Portuguese Civil Code

1860, please furnish the information necessary for apportionment of income between husband and wife

in this Schedule.

In columns (ii) and (iv), please provide head-wise break-up of amount of income received and TDS

deducted on such income.

In columns (iii) and (iv), please specify the head-wise break-up of amount of income, and TDS

thereon, to be apportioned in the hands of spouse.

Please provide name and PAN/ Aadhaar No. of spouse in whose hands income has to be

apportioned. The income so apportioned should be reflected in the return of income of the spouse.

Schedule AL - Assets and Liabilities at the end of the year

In case your total income exceeds Rs. 50 lakh, it is mandatory to disclose the details of movable and

immovable assets etc. in this Schedule along with liabilities incurred in relation to such assets.

The assets required to be reported in this Schedule include immovable assets viz. land and building

; financial assets viz. bank deposits, shares and securities, insurance policies, loans and advances given,

cash in hand, movable assets viz. jewellery, bullion, vehicles, yachts, boats, aircraft etc.

If you are a non-resident or ‘resident but not ordinarily resident’, only the details of assets located

in India are to be mentioned.

For the purpose of this Schedule, “jewellery” includes.-

(a) ornaments made of gold, silver, platinum or any other precious metal or any alloy

containing one or more of such precious metals, whether or not containing any precious

or semi-precious stone, and whether or not worked or sewn into any wearing apparel;

(b) precious or semi-precious stones, whether or not set in any furniture, utensil or other

article or worked or sewn into any wearing apparel.

For the purposes of this Schedule, the amount in respect of assets to be reported will be:-

(a) the cost price of such asset to the assessee; or

(b) where wealth-tax return was filed by the assessee and the asset was forming part of

the wealth-tax return, the value of such asset as per the latest wealth-tax return in which

it was disclosed as increased by the cost of improvement incurred after such date, if

any.

In case the asset became the property of the assessee under a gift, will or any mode specified in

section 49(1) and not covered by (v) above:-

(a) the cost of such asset to be reported will be the cost for which the previous owner of

the asset acquired it, as increased by the cost of any improvement of the asset

incurred by the previous owner or the assessee, as the case may be; or.

(b) in case where the cost at which the asset was acquired by the previous owner is

not ascertainable and no wealth-tax return was filed in respect of such asset, the value may

be estimated at the circle rate or bullion rate, as the case may be, on the date of acquisition

Instructions to Form ITR-2 (AY 2020-21)

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by the assessee as increased by cost of improvement, if any, or 31

day of March, 2019:

Previous owner shall have the meaning as provided in Explanation to section 49(1) of the Act.

Schedule DI – Details of Investments

This schedule is required to be filled in the following cases:-

(i) Part A - If there is any investment/ deposit/ payments made between 01.04.2020 to

30.06.2020

for the purpose of claiming any deduction under Part B of Chapter VI-A.

(ii) Part B- If “yes” is selected in case of Deemed capital gain as referred in item A6a & B10a of

schedule CG

Field

No.

Field Name

Instruction

Investment/ Deposit/ Payments for the purpose of

claiming deduction under Chapter VIA

Section

Section will be auto

populated

from Part B of Schedule VI-A if

deduction is claimed

Eligible amount of deduction during FY 2019

(As per Schedule VIA- Part B- Deductions in respect of

certain payments)

Eligible Amount of deduction

will be auto-populated from

Part B of Schedule VI-A

3 Deduction attributable to investment/expenditure

made between 01.04.2020 to 30.06.2020

(Out of Col No.2)

Please enter deduction

attributable to investment/

expenditure made between

01.04.2020 to 30.06.2020

# - Time-limit relaxed to

31.07.2020 as per The Taxation

and Other Laws (Relaxation

and Amendment of Certain

Provisions) Act, 2020

B Payment/Acquisition/Purchase/Construction for the

purpose of claiming deduction u/s 54 to 54GB

Long Term Capital Gain

1 Section Section will be auto-populated

from S.No. B10a of schedule

2 Amount utilised out of Capital Gains account

(As per S. No. B10a of Schedule CG)

Amount will be auto-populated

from S.No. B10a of schedule

3 Amount utilised between 01.04.2020 to 30.06.2020* Please enter amount utilised

between 01.04.2020 to

30.06.2020*

Short Term Capital Gain

Instructions to Form ITR-2 (AY 2020-21)

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1 Section Section will be auto-populated

from S.No. A6a of schedule CG

2 Amount utilised out of Capital Gains account

(As per S. No. A7a of Schedule CG)

Amount will be auto-populated

from S.No. A6a of schedule CG

3 Amount utilised between 01.04.2020 to 30.06.2020* Please enter amount utilised

between 01.04.2020 to

30.06.2020*

* - Time-limit relaxed to

30.09.2020 as per The Taxation

and Other Laws (Relaxation

and Amendment of Certain

Provisions) Act, 2020

Part B – TI - Computation of total income

Total income for the previous year is required to be computed head

wise as per scheme of the Income

tax Act. Income from all sources should be classified under any one of the heads of income – ‘Salary’,

‘Income from house property’, ‘Capital gains’ and ‘Income from other sources’. Income under each head

should be computed separately as per the respective Schedules given in the ITR. Loss from any source

should first be set off against income from any other source, under the same head of income, for the

current year (intra-head set-off). Thereafter, remaining loss under various heads of income can be set off

against income computed under other heads, for the current year as provided for in the Schedule CYLA

(inter-head set-off). Losses brought forward from earlier years under certain heads can also be set off

from remaining income for the current year under other heads, as provided for in the Schedule BFLA. The

remaining income under various heads for the current year, after set off of current year and brought

forward losses, should be aggregated to arrive at the figure of gross total income. The deductions claimed

under Chapter VI-A etc. should be reduced therefrom to compute total income for the previous year

which is chargeable to tax.

Field No.

Field Name Instruction

1 Salaries Please enter net income chargeable under the head

‘salaries’ as computed at item No. 6 of Schedule S.

2 Income from house property Please enter net income chargeable under the head

‘income from house property’ as computed at item

No. 4 of Schedule HP.

In case a loss figure is computed in Schedule HP, please

enter nil in this column. The loss figure should instead

be taken to Schedule CYLA for set-off against income

under other heads for the current year. The

unabsorbed house property loss should be taken to

Schedule CFL for carry forward to subsequent years, as

permissible.

Capital gains

Please enter the amounts of short

term capital gains

(STCG) and long-term capital gains (LTCG) for the year,

chargeable to tax at different rates, at columns 3(a)

and 3(b) respectively. For this purpose, the figures of

Instructions to Form ITR-2 (AY 2020-21)

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STCG and LTCG should be taken as computed at

respective items of Schedule CG.

In case a loss is computed from STCG or LTCG, please

enter nil in the columns 3(a) or 3(b) as applicable. The

loss figure should instead be taken to item E of

Schedule CG for intra-head set-off against capital gains

for the current year. The remaining capital loss should

be taken to Schedule CFL for carry forward to

subsequent years. Such unabsorbed capital loss can be

adjusted against capital gains in future years, as

permissible.

Please enter the aggregate amount of capital gains at

column 3(c). In case the computed figure is a loss,

please enter nil in column 3(c).

4 Income from other sources Please enter net income under the head ‘income from

other sources’ which is chargeable to tax at normal

rates, chargeable to tax at special rates, and income

from the activity of owning and maintaining race

horses at columns 4(a), 4(b) and 4(c) respectively.

In case a loss figure is computed under the head

‘income from other sources’ which is chargeable to tax

at normal rates, please enter nil in the column 4(a).

The loss figure should instead be taken to Schedule

CYLA for inter-head set-off against income under other

heads for the current year.

In case a loss figure is computed from the activity of

owning and maintaining race horses, please enter nil

in the column 4(c). The remaining loss should be taken

to Schedule CFL for carry forward to subsequent years.

Such unabsorbed loss can be adjusted against income

from the activity of owning and maintaining race

horses in future years, as permissible.

5 Total of head wise income Please enter the aggregate of incomes computed

under various heads in this column.

This is an auto-populated figure taken as aggregate of

head-wise income [column (1+2+3c+4d)]

6 Losses of current year to be set

off against 5

Please enter the aggregate of losses computed under

the heads of house property and other sources, if any,

for the current year, to the extent such losses are

permitted to be set-off against positive incomes under

other heads for the current year, as per the Schedule

CYLA.

This figure should be computed as aggregate of total

of current year losses set-off with income as per

columns (2) and (3) of Schedule CYLA.

7 Balance after set off current year

losses (5-6)

Please enter remaining current year income after

inter-head set-off of current year losses.

Instructions to Form ITR-2 (AY 2020-21)

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This is an auto-populated figure taken as aggregate of

head-wise income [column (5)] as reduced by current

year losses allowed to be set-off [column (6)].

8 Brought forward losses to be set

off against 7

Please enter the aggregate of losses brought forward

from earlier years under the heads of house property,

capital loss, loss from horse races to the extent such

brought forward losses etc. are permitted to be set-off

against remaining positive incomes under various

heads for the current year, as per the Schedule BFLA.

This figure should be computed as total of brought

forward losses set-off with current year income as per

columns (2) of Schedule BFLA.

9 Gross Total income (7-8) Please enter remaining current year income after

allowing for adjustment of brought forward losses

This is an auto-populated figure taken as balance of

current year income [column (7)] as reduced by

brought forward losses allowed to be set-off against

such income [column (8)].

10 Income chargeable to tax at

special rate under section 111A,

112, 112A etc. included in 9

Please report in this column aggregate of incomes

under various heads which are chargeable to tax at

special rates and are included in the Gross Total

Income computed at column (9).

This figure should be taken from column (i) of

Schedule SI.

Deducti

ons under Chapter VI

Please report deductions claimed under Chapter VI

of the Income-tax Act in this column. Please ensure to

fill up the details of claim of deductions in Schedule VI-

A of this ITR form.

The total claim of deductions under Chapter VI-A

should be limited upto the amount of Gross Total

Income [column (9)] as reduced by income chargeable

at special rates [column (10)].

Total income

Please enter the amount of total income chargeable to

tax for the previous year at this column.

This is an auto-populated figure taken as Gross Total

Income [column (9)] as reduced by total deductions

claimed under chapter VI-A [column 11].

13 Income which is included in 12

and chargeable to tax at special

rates

Please report in this column aggregate of incomes

under various heads which are chargeable to tax at

special rates and are included in the Total Income

computed at column (12).

This figure should be taken from column (i) of

Schedule SI.

Net agricultural income/ any

other income for rate purpose

Please report in this column net agricultural income or

any other income which is required to be aggregated

to the total income for the previous year for the

purpose of determining the applicable rate of tax.

Instructions to Form ITR-2 (AY 2020-21)

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Please ensure to fill up the details of agricultural

income in Schedule EI of this ITR form.

15 Aggregate income (12 - 13 + 14) Please compute aggregate income in this column as

Total Income [column (12)] reduced by the income

chargeable at special rates [column (13)] and

increased by the amount of net agricultural income

[column (14)] for rate purposes.

Losses of current year to be

carried forward

Please report in this column aggregate of losses of

current year under various heads which are permitted

to be carried forward to subsequent years.

This figure should be taken head-wise total of row (xii)

of Schedule CFL.

17 Deemed income under section

115JC

Please report in this column adjusted total income

computed u/s 115JC for the purpose of determining

Alternate Minimum Tax (AMT) payable for the current

year.

Please ensure to fill up Schedule AMT of this ITR form.

Part B – TTI - Computation of tax liability on total income

Tax liability on aggregated total income should be computed at normal applicable rates and should be

compared with the Alternate Minimum Tax (AMT) payable on adjusted total income u/s 115JC. The gross

tax liability for the year is taken as higher of these two, against which claim of AMT credit and tax reliefs

under sections 89/90/90A/91, as admissible, are allowed to arrive at the net tax liability for the year.

Interest and fees payable for various defaults in compliance are added thereto to compute the aggregate

tax liability. The net amount payable or refundable is computed after claiming credit of prepaid taxes

(advance tax, TDS, TCS and self-assessment tax).

Field No.

Field Name Instruction

Tax payable on deemed income

under section 115JC

In column 1(a), please enter the amount of the

Alternate Minimum Tax (AMT) payable on adjusted

total income computed under section 115JC, as per

item No. 4 of Schedule AMT.

Compute surcharge and health and education cess

leviable on AMT in columns 1(b) and 1(c) respectively.

In column 1(d), compute the gross tax payable on

deemed income as aggregate of AMT, surcharge and

cess at columns 1(a), 1(b) and 1(c) respectively.

Tax payable on total income

Please compute tax payable on total income as per

normal provisions in this column.

In column 2(a), compute tax at normal applicable rates

on the aggregated total income, as entered at column

15 of Part B-TI.

In column 2(b), please enter the amount of tax

chargeable at special rates as per Schedule SI.

In case total income chargeable at normal rates

exceeds the maximum amount not chargeable to tax,

Instructions to Form ITR-2 (AY 2020-21)

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please enter the amount of rebate admissible on net

agricultural income in column 2(c).

In column 2(d), please compute the tax payable on

total income, as indicated therein.

3 Rebate under section 87A Please enter the amount of tax rebate admissible u/s

87A, if any.

Tax payable after rebate

Please compute the net tax payable after rebate in this

column.

5 Surcharge Please compute surcharge leviable on net tax liability

in this column.

6 Health and Education Cess @ 4% Please compute health and education cess leviable @

4% on net tax payable and surcharge.

7 Gross tax liability Please compute the gross tax liability on total income

as aggregate of tax, surcharge and cess computed at

columns 4, 5 and 6 respectively.

8 Gross tax payable Please enter the amount of gross tax liability payable

for the year which should be taken as the higher

amount of gross AMT liability [column 1(d)] and gross

tax payable as per normal provisions [column 7].

Credit u

115JD of tax paid in

earlier years

In case the gross AMT payable is higher than the gross

tax payable as per normal provisions, please enter in

this column AMT credit of earlier years utilised against

the gross AMT payable for this year.

The figure of AMT credit utilised should be taken as

per Schedule AMTC.

Tax payable after credit u

115JD

Please enter the net tax payable for the year after

allowing credit of AMT of earlier years (if applicable).

11 Tax relief In column 11(a), please enter the amount of tax relief

admissible in respect of arrears or advance of salary

received during the year computed as per section 89.

In column 11(b), please enter the amount of tax relief

claim for taxes paid outside India in respect of

countries where DTAA is applicable, as per section 90

or section 90A.

In column 11(c), please enter the amount of tax relief

claim for taxes paid outside India in respect of

countries where DTAA is not applicable, as per section

91.

In column 11(d), please compute the aggregate of

claims of tax relief in the above columns.

12 Net tax liability (10 - 11d) In this column, please compute net tax liability payable

for the year after allowing the tax relief admissible.

13 Interest and fee payable In column 13(a), please enter the amount of interest

chargeable for default in furnishing the return of

income as per section 234A.

Instructions to Form ITR-2 (AY 2020-21)

Page 43 of 103

In column 13(b), please enter the amount of interest

chargeable for default in payment of advance tax as

per section 234B.

In column 13(c), please enter the amount of interest

chargeable for deferment in payment of advance tax

as per section 234C.

In column 13(d), please enter the amount of fee

payable for default in furnishing the return of income

as per section 234F.

The fee payable is Rs. 5,000 in case the return is filed

after the due date but by the 31

December, 2020. The

fee payable is Rs. 10,000 in case the return is filed after

December, 2020.

However, in case the total income does not exceed Rs.

5 lakh, the fee payable for default in furnishing the

return of income u/s 234F shall not exceed Rs. 1,000/-

In column 13(e), please enter the aggregate amount of

interest and fee payable, as computed in the above

columns.

14 Aggregate liability (12 + 13e) In this column, please enter the aggregate amount of

tax, interest and fee payable for the year.

Taxes Paid

In this column, please enter the total amounts of

advance tax, TDS, TCS and self-assessment tax for

which credit is being claimed in this year.

The details of these tax payments should be

mentioned at column 20 of Part B-TTI.

Amount payable

In case the aggregate amount payable

[column (

)]

higher than the taxes paid for the year [column (15e)],

please compute the net amount payable after claiming

credit of taxes paid.

17 Refund In case the taxes paid for the year [column (15e)] is

higher than the aggregate amount payable [column

(14)], please compute the net amount refundable.

Do you have a bank account in

India (Non- Residents claiming

refund with no bank account in

India may select No)

Select Yes or No

Please provide the details of all the savings accounts

held by you at any time in India during the previous

year. It is not mandatory to provide details of dormant

accounts which are not operational for more than 3

years. Please indicate the account in which you would

like to get your refund credited irrespective of

whether you have refund or not. The account number

given should be as per Core Banking Solution (CBS)

system of the bank.

If non-resident is claiming refund with no bank

account in India, please tick ‘No’ for the question ‘do

you have a bank account in India’

Instructions to Form ITR-2 (AY 2020-21)

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IFS Code of the bank (SWIFT

code in case of foreign bank)

Please enter the IFS Code of the Bank (11 digits) or

SWIFT Code in case of foreign bank account.

Name of the Bank

Please enter name of the Bank

Account Number (IBAN in case

of foreign Bank Accounts)

Please enter account number of the Bank

Country of Location In case of non-resident, please provide country of

location of bank

IBAN In case of non-resident, please provide IBAN

19 Do you at any time during the

previous year,-

(i) hold, as beneficial owner,

beneficiary or otherwise, any

asset (including financial interest

in any entity) located outside

India; or

(ii) have signing authority in any

account located outside India; or

(iii) have income from any

source outside India?

In case you are a resident in India, and you are a legal

or beneficial owner or a beneficiary of any foreign

asset or a foreign account, or you have signing

authority in any foreign account, or you have income

from any foreign source and if you have held the

foreign assets etc. at any time during the “previous

year” (in India) as also at any time during the “relevant

accounting period” (in the foreign tax jurisdiction),

please tick ‘Yes’ in this column. Please ensure to

furnish details of such foreign assets or foreign

accounts etc. in Schedule FA.

Else tick ‘No’.

TRP Details

This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return

Preparer Scheme. If the return has been prepared by TRP, the relevant details have to be filled by him

and the return has to be countersigned by him in the space provided in the said item.

Item No.20 - Tax payments

Part –A - Details of payments of Advance Tax and Self-Assessment Tax

Please enter the relevant details of payment of advance tax or self-assessment tax.

Column

No.

Field Name Instruction

2 BSR Code Please enter the seven digit BSR code of Bank at which tax

was deposited.

3 Date of Deposit Please enter date on which tax was deposited in

DD/MM/YYYY format.

4 Serial Number of Challan Please enter the Serial Number of Challan.

Amount

Please enter the tax amount deposited.

Part- B - Details of Tax Deducted at Source from Salary

Please enter the relevant details of taxes deducted at source from salary as appearing in Form 16 issued

by the employer

Column

No.

Field Name Instruction

2 TAN of the Employer Please enter the Tax Deduction Account Number (TAN) of

the Employer.

Instructions to Form ITR-2 (AY 2020-21)

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3 Name of the Employer Please enter the name of the Employer.

4 Income chargeable under

salaries

Please enter the gross amount of salary in respect of which

tax has been deducted at source.

5 Total tax deducted Please enter the amount of total tax which has been

deducted at source.

Part- C - Details of Tax Deducted at Source (TDS) on Income

Please enter the relevant details of taxes deducted at source on income other than salary as appearing in

Form 16A or Form 16B or Form 16C issued by the tax deductor

Column

No.

Field Name Instruction

2 TDS credit relating to self /other

person [Spouse as per section

5A/Other person as per Rule

37BA(2)]

Please specify in this column whether the TDS for which

credit is being claimed was deducted in the hands of self

or in the hands of other person. Please choose applicable

option from the drop down list:

a) Self

b) Other Person

3 PAN/ Aadhaar No. of other

person (if TDS credit related to

other person)

In case TDS credit relates to other person [as specified in

column (2)], please enter PAN/ Aadhaar No. of the other

person.

4 TAN of the Deductor/PAN/

Aadhaar No. of Tenant/Buyer

Please enter the TAN of the Deductor. In case tax has

been deducted at source by the tenant or buyer of

immovable property, please provide the PAN/ Aadhaar

No. of the tenant or the buyer.

5 & 6 Unclaimed TDS brought forward

(b/f)

Please enter details of TDS brought forward for which no

credit has been claimed in earlier years.

Enter the financial year in which TDS was deducted and

amount of TDS in column 5 and column 6 respectively.

Note: Details of unclaimed TDS brought forward (col 5 &

6) , TDS deducted in own hands (col. 7) , TDS deducted in

the hands of spouse as per section 5A or any other person

as per rule 37BA(2) (if applicable) (col 8) should be

reported in different rows

7 & 8 TDS of the current financial year

(TDS deducted during FY 2019-

20)

Please enter the amount of total tax deducted at source

for the current financial year.

Please provide break-up of TDS deducted in this year in

own hands and in hands of spouse as per section 5A or

any other person as per rule 37BA(2).

9 & 10 TDS credit being claimed this

year (only if corresponding

income is being offered for tax

this year)

Please enter the amount of TDS deducted for which credit

is being claimed in this year. Please ensure that the

corresponding income has also been offered in this year

in the relevant head.

Please provide break-up of TDS credit being claimed in

this year in own hands and in hands of spouse as per

section 5A or any other person as per rule 37BA(2).

11 & 12 Corresponding receipt offered Please enter the details of corresponding receipt offered,

in respect of which TDS credit is being claimed, in this

year.

Instructions to Form ITR-2 (AY 2020-21)

Page 46 of 103

Please enter the gross amount of receipt and head of

income under which income is offered in column 11 and

column 12 respectively.

In cases, where TDS is deducted by the payer in current

year, but corresponding income is to be offered in future

years. In such cases, no TDS credit should be claimed

under the column “in own hands” for the current year. If

this is done, the column “Corresponding receipt offered”

is greyed-off and is not required to be filled up.

13 TDS credit being carried

forward

Please enter the amount of remaining TDS credit which is

being carried forward to subsequent years.

Part- D – Details of Tax Collected at Source (TCS)

Please enter the relevant details of taxes collected at source during the year as appearing in Form 27D

issued by the collector.

Column

No.

Field Name Instruction

Tax deduction and Tax Collection

Account Number of the Collector

Please

enter the TAN of the Collector.

3 Name of the Collector Please enter the name of the Collector.

4 Tax collected Please enter the total amount of tax collected at source

(TCS) during the year.

5 Amount out of (4) being claimed Please enter the amount of TCS collected for which

credit is being claimed in this year. Please ensure that

the corresponding income has also been offered in this

year in the relevant head of income.

6 Amount out of (4) being claimed

in the hands of spouse, if section

5A is applicable

Please enter the amount of TCS credit which is being

claimed in the hands of spouse, in case section 5A is

applicable.

Verification:

In verification part, please enter the name, father’s name and PAN of the person who is filing the

return.

Return of income can be verified by the individual himself, or by persons authorised on his behalf in

cases referred to in sub-clauses (ii), (iii) and (iv) of clause (a) of section 140 of the Income-tax Act. In such

cases however permanent account number of the authorised person is required to be mentioned in

verification and capacity has to be mentioned as per the drop down provided.

In case of HUF, return of income can be verified by the Karta of HUF. In case Karta is absent from

India, or is mentally incapacitated, the return can be verified by any other adult member of the family.

Before signing the verification, please ensure that the information given in the return and the

schedules and the amount of total income, deductions, claims and other particulars shown are true and

correct and are in accordance with the provisions of the Income-tax Act, 1961 and the Income Tax Rules,

1962. Please note that making a false statement in the return or in the accompanying schedules is liable

for prosecution under section 277 of the Income-tax Act, 1961.

Tax Computation Table

Instructions to Form ITR-2 (AY 2020-21)

Page 47 of 103

(i) In case of every individual (other than resident individual who is of the age of 60 years or more at

any time during the financial year 2019-20) or HUF –

Income Tax Liability

1 Upto ₹2,50,000 Nil

2 Between ₹2,50,001 – ₹5,00,000 5% of income in excess of ₹2,50,000

3 Between ₹5,00,001 – ₹10,00,000 ₹12,500 + 20% of income in excess of ₹5,00,000

4 Above ₹10,00,000 ₹1,12,500 + 30% of income in excess of ₹10,00,000

(ii) In case of resident individual who is of the age of 60 years or more but less than 80 years at any

time during the financial year 2019-20 -

Income Tax Liability

1 Upto ₹3,00,000 Nil

2 Between ₹3,00,001 – ₹5,00,000 5% of income in excess of ₹3,00,000

3 Between ₹5,00,001 – ₹10,00,000 ₹10,000 + 20% of income in excess of ₹5,00,000

Above

₹10,00,000

₹1,10,000 + 30% of income in excess of ₹10,00,000

(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial

year 2019-20 -

Income

Tax Liability

1 Upto ₹5,00,000 Nil

2 Between ₹5,00,001 – ₹10,00,000 20% of income in excess of ₹5,00,000

Above

₹10,00,000

₹1,00,000 + 30% of income in excess of ₹10,00,000

 Surcharge:

o 10% of income tax where total income exceeds ₹50,00,000 but up to ₹1,00,00,000.

o 15% of income tax where total income exceeds ₹1,00,00,000 but up to ₹2,00,00,000.

o 25% of income tax where total income exceeds ₹2,00,00,000 but up to ₹5,00,00,000.

o 37% of income tax where total income exceeds ₹5,00,00,000

The Tax liability computed as per the above table should be further increased by the applicable surcharge

and health & education cess @ 4%.

Note: The Finance (No. 2) Act, 2019 has been amended to withdraw the enhanced surcharge, i.e., 25% or

37%, as the case may be, from income chargeable to tax under section 111A, 112A and 115AD(1)(b) (only

in case of individuals). Hence, the maximum rate of surcharge on tax payable on such incomes shall be

15%. However, where other income of a person does not exceed Rs. 2 crores but after including the

incomes as referred to in above sections, the total income exceeds Rs. 2 crores then irrespective of the

amount of other income, surcharge shall be levied at the rate of 15% on the amount of tax payable on

both normal income as well as income referred to in section 111A and 112A.

Please note, the withdrawal of enhanced surcharge on the income of the nature referred to in clause (b) of

sub-section (1) of section 115AD of the Income Tax Act shall not be available to HUF.

**************************************************************************************

Instructions to Form ITR-2 (AY 2020-21)

Page 48 of 103

Important points to remember while filing return of income in ITR utility (online or offline)

The validation process at e-Filing/CPC end is to be carried out for ITRs based on the category of defect.

Category A defect are the defects, wherein return will not be allowed to be uploaded and error message

will be displayed to the tax payer.

List of Category A Rules for ITR 2 are as below:

S. No.

Description of Rules Mapping of Rules for ITR 2

1 Assessee should enter valid Mobile

Number

If Assessee selects country code as "+91 - India" at

the field provided "Country" in schedule "Part A

General" and gives mobile no 1 or 2 as less than or

more than 10 digits.

Please note that mobile no starting with zero is not

valid.

2 ITR cannot be uploaded by minor. Only

legal guardian can perform the

required functions.

If PAN in personal info and verification PAN is same

AND date of birth of the assessee is less than 18

years.

3 HUF cannot claim relief u/s 89 In Filing status assessee is HUF, S. No. .11a in Part B-

TTI cannot be claimed i.e., 11a > 0

4 "Name" does not match with the

"Name" as per the PAN database.

The name as entered by you in the return does not

match with the name as per the PAN date base

5 Tax payer claiming benefit of senior

citizen & super senior citizen, but date

of birth is not matching with the PAN

date base

The Date of Birth mentioned in Part A General

Information of Schedule Income Details does not

match with the Date of Birth as per the PAN data

base/ Aadhaar Database

Note: This rule is applicable only if status of assessee

is individual

6 If original return is filed under section

142(1) then revised return cannot be

filed

If original return is filed under section 142(1) then

revised return cannot be filed

7 Whether you have held unlisted equity

shares at any time during the previous

year? Flag is Y then the details should

be filled

Taxpayer has mentioned "Y" for Whether you have

held unlisted equity shares at any time during the

previous year but has not provided the relevant

details

8 In Filing status 5A Flag is Y then

schedule 5A should be filled

In Filing status 5A Flag is Y but details in schedule 5A

are not filled

9 Whether this return is being filed by a

representative assessee? Flag is Y then

details should be provided

In Filing status 'Whether this return is being filed by

a representative assessee?' Flag is Y then details

should be provided

10 In Part A General, Return is being filed

by Representative Assessee but the

PAN quoted in representative assessee

field is not same as the PAN who is

trying to upload the return.

In Part A General, Return is being filed by

Representative Assessee, but the PAN quoted in

return is not same as the PAN who is trying to

upload the return.

Instructions to Form ITR-2 (AY 2020-21)

Page 49 of 103

11 If in verification part representative is

selected from dropdown of capacity,

then Yes should be selected in

"Whether this return is being filed by a

representative assessee" & details of

representative assessee in part -A

general must be filled

Details regarding "Name of the representative,

Capacity of the representative, Address of the

representative and Permanent Account Number

(PAN/ Aadhaar of the representative)" is not filled.

12 In Part A General, "Are you filing return

of income under Seventh proviso to

Section 139(1) " Flag is Y then the

details should be filled

In Part A General, "Are you filing return of income

under Seventh proviso to Section 139(1) " Flag is Y

but details are not filled

13 Whether you were Director in a

company at any time during the

previous year? Flag is Y then the details

should be filled

Taxpayer has mentioned "Y" for Whether you were

Director in a company at any time during the

previous year? but has not provided the relevant

details

14 Being Resident or Resident but not

Ordinarily resident Individual question

"Please select whether you want to

claim the benefit u/s 115H or not"

should be answered.

B61iii>0 and resident status is "RES or NOR" and

115H is "No"

Taxpayer is a non

resident and showing

income under section 115BBF

In Filing

status Residential

Status is "Non Resident"

and S. No. . 2cxvi of Schedule OS is greater than

Zero.

Note: S.No. 2d of schedule OS is filled under 15BBF

16 Please enter valid TAN Number All fields where TAN is filled by taxpayer

In Schedule 5A,

S. No.

. 4 total is not

equal to sum of S. No. . (1+2+3) for all

the columns.

In Schedule 5A,

S. No.

. 4 Total should be equal to

sum of S. No. . (1+2+3)

Note : check for all 4 column

If assessee is Resident then Dividend

Income u/s 10(34) shown as exempt

should not be more than Rs.1000000/-

In "Schedule EI" if value at field Dividend income

from domestic company is more than Rs.10,00,000

and residential status is resident or not ordinarily

resident

19 In Schedule EI S. No. 6 Pass through

income not chargeable to tax should be

equal to the amount of exempt income

mentioned in Schedule PTI

If in Schedule EI S. No. . 6 is not equal to the sum of

amount of net income/loss col. of S. No.

.1(iv)(a+b+c) of Sch PTI against all the Names of

business trust / investment fund

20 In "Schedule EI" in total of Other

exempt income, (including exempt

income of minor child) should be equal

to value entered in amount columns.

In "Schedule EI" in total of Other exempt income,

(including exempt income of minor child) should be

equal to value entered in individual columns.

21 In "Schedule EI" ' Total income not

chargeable to tax as per DTAA' should

be equal to the total of amount

entered in "Amount of Income"

In "Schedule EI" ' Total income not chargeable to tax

as per DTAA'

should be equal to the total of amount entered in

"Amount of Income"

22 In Schedule EI S. No. 7 should be equal

to sum of S. No. 1+2+3+4+5+6

Schedule EI S. No. 7 is not equal to sum of S. No.

1+2+3+4+5+6

Instructions to Form ITR-2 (AY 2020-21)

Page 50 of 103

23 In "Schedule EI" in the Net Agricultural

income for the year should be equal to

(Gross Agricultural receipts (other than

income to be excluded under rule 7A,

7B or 8 of I.T. Rules) – Expenditure

incurred on agriculture –Unabsorbed

agricultural loss of previous eight

assessment years)

Schedule EI S. No. 3iv is not equal to S. No. i-ii-ii

Note: This rule will be applicable only when output

of S. No. . i-ii-iii is positive

In "Schedule Part B

TTI" Tax payable on

deemed total income under section

115JC should be equal to the 4 of

schedule AMT.

The value in pt. 1a

Tax payable on deemed total

income under section 115JC of part BTTI is not equal

to 4 of Sch AMT

In Schedule Part BTTI, Credit under

section 115JD of tax paid in earlier

years should be equal to the S. No. . 5

of Schedule AMTC.

In Part B

TTI, the

value in pt. 9

Credit under section

115JD of tax paid in earlier years is

NOT EQUAL TO

the value in pt. 5 in Sch AMTC

26 In Schedule AMT, S. No. 1 should be

equal to S. No. 12 of Part BTI

In Schedule AMT, S. No. 1 is not equal to S. No. . 12

Total Income of Part BTI

27 In Schedule AMT, S. No. 3 Adjusted

Total Income under section 115JC

should be equal to sum of S. No. 1 +2a

In Schedule AMT, S. No. 3 is not equal to sum of S.

No. . 1 + 2a

28 In Schedule AMT, S. No. 2a should be

equal to sum of system computed

value of 80QQB & 80RRB of Schedule

VIA

In Schedule AMT, S. No. 2a should be equal to sum

of system computed value of 80QQB & 80RRB of

Schedule VIA

29 In Schedule AMTC, S. No. 1 should be

equal to S. No. 1d of Part BTTI

In Schedule AMTC, S. No. 1 is not equal to S. No. 1d

of Part BTTI

In Schedule AMTC,

S. No.

2 should be

equal to S. No. 7 of Part BTTI

In Schedule AMTC,

S. No.

2 is not equal to

S. No.

. 7

gross tax liability of Part BTTI

31 In Schedule AMTC, S. No. 3 should be

equal to S. No. 2-1

In Schedule AMTC, S. No. 3 is not equal to S. No. 2-

1 if 2 is greater than 1

32 In Schedule AMTC, S. No. 3 should be

equal to zero when S. No. 2 is less than

or equal to S. No. . 1

In Schedule AMTC, S. No. 3 should be equal to zero

when S. No. 2 is less than or equal to 1

33 In Schedule AMTC, S. No. 5 Amount of

tax credit under section 115JD utilized

during the year [total of item No. 4 (C)]

should be equal to Total of item no. 4c

In Schedule AMTC, S. No. 5 Amount of tax credit

under section 115JD utilized during the year [total of

item No. 4 (C)] is not equal to Total of item no. 4c

34 In Schedule AMTC, S. No. 6 Amount of

AMT liability available for credit in

subsequent assessment years [total of

4 (D)] should be equal to Total of item

no. 4D.

In Schedule AMTC, S. No. 6 Amount of AMT liability

available for credit in subsequent assessment years

[total of 4 (D)] is not equal to Total of item no. 4D.

35 No Deemed income in schedule AMT

computed but tax as per AMT

computed in Schedule Part BTTI.

Part B TTI S. No. . 1a is not consistent with S. No. . 4

of Schedule AMT

Instructions to Form ITR-2 (AY 2020-21)

Page 51 of 103

36 In Schedule AMT, S. No. 4 tax payable

under section 115JC should be equal to

18.5% of S. No. 3, provided S. No. 3 is

greater than 20lacs

S. No. 4 of AMT should be greater than zero when S.

No. 3 is exceeding 20 Lakhs and S. No. 2a is greater

than zero

(I.e., S. No. 4 of AMT > 0 but value in S. No. 3 <= 20

lakhs and S. No. 2a <0)

In "Schedule AMTC" in field 4 column

(B3) Balance brought forward to the

current assessment year should be

equal to B1-B2

In "Schedule AMTC" in field 4 column (B3) Balance

brought forward to the current assessment year

should be equal to B1-B2

38 In "Schedule AMTC" Balance AMT

Credit Carried Forward should be equal

to the sum of (Balance brought forward

to the current assessment year) - (AMT

Credit Utilized during the Current

Assessment Year)

In "Schedule AMTC" Col. D Balance AMT Credit

Carried Forward should be equal to the sum of Col.

B3 (Balance brought forward to the current

assessment year) - Col. C (AMT Credit Utilized during

the Current Assessment Year)

In Schedule AMTC, Set off in earlier

assessment years cannot be claimed for

AY 2020-21

In schedule AMTC

S. No.

4(B2) for AY 2020

21 is

greater than zero

40 In schedule SI, S. No. i1 is not equal to

S. No. 2c of schedule OS

In schedule SI, S. No. i1-"111 accumulated PF

(column - Income(i))" is not equal to S. No. 2c

(Income benefit) of schedule OS

41 In schedule SI, S. No. ii1 is not equal to

S. No. 2civ of schedule OS

In schedule SI, S. No. ii1-"111 accumulated PF

(column - Tax benefit(ii))" is not equal to S. No. 2civ

(tax benefit) of schedule OS

42 If no special Income shown then tax at

special rates should not be computed.

Part B TTI S. No. . 2b is not equal (consistent) with

total of Tax benefit thereon (ii) (Col.(ii)) of Schedule

43 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

amount of special income offered in schedule SI and

amount offered in corresponding dropdown of

schedule OS S. No. 2d is not equal

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

Instructions to Form ITR-2 (AY 2020-21)

Page 52 of 103

44 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

amount of special income offered in schedule SI and

amount offered in corresponding dropdown of

schedule OS S. No. 2e is not equal

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

45 Special income u/s 115BB (Winnings

from lotteries, puzzles, races, games

etc.) offered in schedule OS S. No. 2a is

not equal to corresponding income in

schedule SI

amount of special income u/s 115BB (Winnings from

lotteries, puzzles, races, games etc.) offered in

schedule SI is not equal to amount offered in S. No.

2a of schedule OS

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

46 Special income u/s115BBE (Income

under section 68, 69, 69A, 69B, 69C or

69D) offered in schedule OS S. No. 2b is

not equal to corresponding income in

schedule SI

amount of special income u/s 115BBE (Income

under section 68, 69, 69A, 69B, 69C or 69D) offered

in schedule SI is not equal to amount offered in S.

No. 2b of schedule OS

47 Special income under Income from

other sources chargeable at special

rates in India as per DTAA offered in

schedule OS S. No. 2f is not equal to

corresponding income in schedule SI

amount of Income from other sources chargeable at

special rates in India as per DTAA offered in

schedule SI is not equal to amount offered in S. No.

2f of schedule OS

48 In Schedule SI, amount at column (ii)

Tax thereon should be equal to taxable

income (*) special rate

If amount at column (ii) Tax thereon is not equal to

taxable income (*) special rate

excluding field OS DTAA, Tax on accumulated

balance of recognized provident fund and 112A and

PTI 112A, 111A, 112 (proviso) or section

115AD(1)(iii)-Proviso (LTCG on sale of shares or

units on which STT is paid) and STCG and LTCG

chargeable at special rates in India as per DTAA

Instructions to Form ITR-2 (AY 2020-21)

Page 53 of 103

49 In Schedule SI tax computed cannot be

null if income is greater than zero

In schedule SI, column tax thereon(ii) is zero &

Income in column (i) is greater than zero

Note : excluding field OS DTAA, Tax on accumulated

balance of recognized provident fund and 112A and

PTI 112A, 111A, 112 (proviso) or section

115AD(1)(iii)-Proviso (LTCG on sale of shares or

units on which STT is paid) and STCG and LTCG DTAA

In Schedule part B TI Income

chargeable to tax at special rate under

section 111A, 112, 112A etc. included

in 10 should be consistent with all the

special incomes of Schedule SI

In Schedule B TI,

S. No.

10 in not equal to

total of

column (income (i)) of schedule SI

51 Sum of income u/s 111A or section

115AD(1)(ii)- Proviso (STCG on

shares/equity-oriented MF on which

STT paid) & Pass Through Income in the

nature of Short Term Capital Gain

chargeable @ 15% in schedule SI

should be equal to corresponding

income as per schedule BFLA

Total of income u/s 111A or section 115AD(1)(ii)-

Proviso (STCG on shares/equity oriented MF on

which STT paid) & Pass Through Income in the

nature of Short Term Capital Gain chargeable @ 15%

in Schedule SI is not equal to S. No. 3iii of schedule

BFLA

52 Sum of income u/s 115AD (STCG for FIIs

on securities where STT not paid) &

Pass Through Income in the nature of

Short Term Capital Gain chargeable @

30% should be equal to corresponding

income as per schedule BFLA

Total of income u/s 115AD (STCG for FIIs on

securities where STT not paid) & Pass Through

Income in the nature of Short Term Capital Gain

chargeable @ 30% in Schedule SI is not equal to S.

No. 5vii 3iv of schedule BFLA

53 Sum of income u/s 112 (LTCG on

others) & Pass Through Income in the

nature of Long Term Capital Gain

chargeable @ 20% should be equal to

corresponding income as per schedule

BFLA

Total of income u/s 112 (LTCG on others), 115E(a) &

Pass Through Income in the nature of Long Term

Capital Gain chargeable @ 20% in Schedule SI is not

equal to S. No. 5x 3viii of schedule BFLA

Instructions to Form ITR-2 (AY 2020-21)

Page 54 of 103

54 Sum of income u/s 112 proviso (LTCG

on listed securities/ units without

indexation), 112(1)(c)(iii) (LTCG for non-

resident on unlisted securities), 115AC

(LTCG for non-resident on bonds/GDR),

115ACA (LTCG for an employee of

specified company on GDR), 115AD

(LTCG for FII on securities), 115E (LTCG

for non-resident Indian on specified

asset), 112A or section 115AD(1)(iii)-

Proviso (LTCG on sale of shares or units

on which STT is paid), Pass Through

Income in the nature of Long Term

Capital Gain chargeable @ 10%-u/s

112A, Pass Through Income in the

nature of Long Term Capital Gain

chargeable @ 10% - u/s other than

112A should be equal to corresponding

income as per schedule BFLA

Total of income u/s 112 proviso (LTCG on listed

securities/ units without indexation), 112(1)(c)(iii)

(LTCG for non-resident on unlisted securities),

115AC (LTCG for non-resident on bonds/GDR),

115ACA (LTCG for an employee of specified

company on GDR), 115AD (LTCG for FII on

securities), 115E (LTCG for non-resident Indian on

specified asset), 112A or section 115AD(1)(iii)-

Proviso (LTCG on sale of shares or units on which

STT is paid), Pass Through Income in the nature of

Long Term Capital Gain chargeable @ 10%-u/s 112A,

Pass Through Income in the nature of Long Term

Capital Gain chargeable @ 10% - u/s other than

112A is not equal to S. No. 3vii of schedule BFLA

55 Total of all special incomes at (i) should

match with total income in schedule SI

Total of all special incomes at (i) should match with

total income in schedule SI

56 In "Schedule SI" Total of column "Tax

thereon (ii)" should be equal to value

entered in individual columns

Total of all tax on special incomes at (ii) should

match with total tax in schedule SI

57 Deduction u/s 80CCD (1) is not

applicable to HUF .

If Status is other than "individual" and value at field

80CCD(1)-Field (c) of schedule VIA is more than

"Zero"

58 Deduction u/s 80CCD(1B) is not

allowed to HUF.

If Status is other than "individual" and value at field

80ccd(1b) - Field (d) of schedule VIA is more than

"Zero"

59 Deduction u/s 80CCD(2) is not allowed

to HUF.

Status is selected as "HUF" in schedule "Personal

info" And

amount entered at field “80CCD(2)" -(e)in schedule

VIA is greater than zero.

60 Deduction u/s 80E is not allowed to

HUF.

Status is selected as "HUF" in schedule "Personal

info" And

amount entered at field "80E"(i)in schedule VIA is

greater than zero.

61 Deduction u/s 80EE is not allowed to

HUF.

Status is selected as "HUF" or "Firm" in schedule

"Personal info" And

amount entered at field "80EE"(j) in schedule VIA is

greater than zero.

Instructions to Form ITR-2 (AY 2020-21)

Page 55 of 103

62 Deduction u/s 80TTA cannot be

claimed by Individual Senior Citizen

person who is resident or not ordinary

resident.

In "Part-A General" if Date of Birth is on or before

01.04.1960 and the value in system calculated field

80TTA is more than Zero and Residential status is

resident

Note: This rule will not be applicable if HUF is

selected under status.

Note: RES includes NOR

63 Assessee not being a senior citizen

should not claim deduction under

section 80TTB

In "Part-A General" if date of birth is on or after

02.04.1960 and the value in system calculated field

80TTB is more than Zero.

64 Deduction u/s 80U is not allowed to

HUF.

If status is selected as "HUF" "Personal info"

And

value in field (u) "80U" in schedule VIA in greater

than zero.

65 Deduction u/s 80EEA is not allowed to

HUF

Status is selected as "HUF" in schedule "Personal

info" And

amount entered at field "80EEA"(k) in schedule VIA

is greater than zero.

66 Deduction u/s 80EEB is not allowed to

HUF

Status is selected as "HUF" in schedule "Personal

info" And

amount entered at field "80EEB"(l) in schedule VIA is

greater than zero.

67 Deduction u/s 80DD is not allowed to

Non Resident.

Residential Status selected as "Non Resident" but

S. No. (g): 80DD in Schedule VI-A is greater than

ZERO.

Note :Check only for individual status

68 Deduction u/s 80DDB is claimed by Non

resident.

Residential Status selected as "Non Resident" but

S. No. (h): 80DDB in Schedule VI-A is greater than

ZERO.

Note :Check only for individual status

Deduction u/s 80U is claimed by Non

resident.

Residential Status as "Non resident" but

S. No. 2(u): 80U in Schedule VI-A is greater than

ZERO.

Note :Check only for individual status

70 Deductions claimed under Chapter VI-A

should not be greater than “Gross Total

Income”

In Chapter VI A (Field reference v) of system

calculated claim shall not exceed the 'Gross Total

Income' (Field reference 9).

71 In Schedule VIA, amount claimed in

deduction u/s 80GGA should not be

different from the amount claimed in

Schedule 80GGA

In chapter VIA part B value at field 'o' system

calculated is not consistent with total eligible

amount of donation Schedule 80GGA .

72 In Schedule Part BTI- Deduction under

Chapter VI-A is not consistent with the

total of all deductions in Schedule VIA'

In Schedule VI A, sum of S. No. 1a to 2 u is not

consistent with total deduction S. No. . 2v limited

to S. No. . (9-10)

Instructions to Form ITR-2 (AY 2020-21)

Page 56 of 103

73 Deduction u/s 80QQB is not applicable

to Non resident individuals & HUF.

Residential Status as "Non resident" but

S. No. 2(q): 80QQB in Schedule VI-A is greater than

ZERO.

Deduction u/s 80QQB is not applicable

to Non resident individuals & HUF.

Status is selected "HUF" but

S. No. 2(q): 80QQB in Schedule VI-A is greater than

ZERO.

75 Deduction u/s 80RRB is not applicable

to Non resident Individuals &n HUF.

Residential Status as "Non resident" but

S. No. 2r: 80RRB in Schedule VI-A is greater than

ZERO.

76 Deduction u/s 80RRB is not applicable

to Non resident Individuals &n HUF.

Status is selected "HUF" but

S. No. 2(r): 80RRB in Schedule VI-A is greater than

ZERO.

77 In Schedule VIA, deduction u/s 80RRB

plus 80QQB claimed is more than the

income entered in Schedule OS S. No.

Value at field 'q+r' under Part C deduction is greater

than sum of Schedule OS S. No. 1e

78 "Losses of current year to be carried

forward" at "Part B TI" is different with

the "Total of Current year losses" of

Schedule CFL.

In Part B TI, the value in Pt 16-Losses of current year

to be carried forward (total of row xi of Schedule

CFL) should flow from be equal to total of row xi of

Sch CFL

79 Short Term Capital Loss at Schedule

CFL" is not equal to sum of "Short Term

Capital Losses remaining after set off"

at table E of Schedule CG.

Enter sum of ((2x +3x+4x+5x) of item E of schedule

CG in the field 4Cxi of Short Term Capital Loss in

Sch CFL

Note: This rule will be applicable if return is filed

under section 139(1)

Long Term Capital Loss at Schedule CFL

is not equal to sum of "Long Term

Capital Losses remaining after set off"

at table E of Schedule CG.

Enter sum of ((6x+7x+8x) of item E of schedule CG

in the field 5Cxi of Short Term Capital Loss in Sch

CFL

Note: This rule will be applicable if return is filed

under section 139(1)

House Property Loss at Schedule CFL is

not equal to the amount at "House

Property Loss remaining after set-off at

Schedule CYLA".

Enter the value mentioned at

2xii

2xiv of schedule

CYLA in the field 3c(xi) of schedule CFL

82 In, Schedule BFLA S. No. 2(xi) is not

equal to S. No. 6(x) of CFL

Schedule BFLA S. No. 2(xi) should be equal to S. No.

6(x) of CFL

In Schedule BFLA

S. No.

2(ii) is not

equal to S. No. 3c(x) of CFL

Schedule BFLA

S. No.

2(ii) should be equal to

S. No.

3c(x) of CFL

84 In "Schedule BFLA 2xii Total of brought

forward loss set off should be equal to

sum of (2ii+ 2iii+2iv + 2v+ 2vi + 2vii +

2viii + 2ix + 2xi)

Schedule BFLA S. No. 2xii should be equal to sum of

S. No. (2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2ix+2x+2xi )

85 In Schedule PTI Col. 9 is not equal to

output of Col 7-8

In schedule PTI Col. 9 is not equal to ouput of Col. 7-

86 In Schedule PTI, S. No. . iia Short Term

is not equal to sum of ai+aii

In schedule PTI, S. No. . iia Short Term should be

equal to sum of ai+aii

87 In Schedule PTI, S. No. . iib Long Term is

not equal to sum of bi+bii

In schedule PTI, S. No. . iib Long Term should be

equal to sum of bi+bii

Instructions to Form ITR-2 (AY 2020-21)

Page 57 of 103

88 In Schedule PTI, S. No. . iii Other

Sources is not equal to sum of a+b

In schedule PTI, S. No. . iii Other Sources should be

equal to sum of a+b

89 In Schedule PTI, S. No. . iv Income

claimed to be exempt is not equal to

sum of a+b+c

In schedule PTI, S. No. . iv Income claimed to be

exempt should be equal to sum of a+b+c+….

90 In schedule FSI total of column e "Tax

relief available in India(e)= (c) or (d)

whichever is lower" should match with

e(i) + e(ii) + e(iii) + e(iv) i.e Salary +

House Property + Capital Gains + Other

Sources.

In schedule FSI, column e is not lower of column c or

column d

91 Schedule FSI is not applicable if

residential status is non resident

In Part A General, residential status is Non Resident

and details are filled in Schedule FSI

In schedule FSI total of column b

"Income from outside India (included in

PART B-TI) should match with b(i) + b(ii)

+ b(iii) + b(iv) i.e Salary + House

Property + Capital Gains + Other

Sources.

In Schedule FSI, Total should be equal to sum of

No. . (i+ii+iii+iv)

In schedule TR field 2 "Total Tax relief

available in respect of country where

DTAA is applicable (section 90/90A)

(Part of total of 1(d))" should match

with the sum of items in 1(d),

wherever the corresponding 1(e ) field

is selected as Section 90/90A

In Schedule TR,

S. No.

2 is not equal to sum of col no

1d if col no e is 90/90A

In schedule TR field 3 "Total Tax relief

available in respect of country where

DTAA is not applicable (section 91)

(Part of total of 1(d))" should match

with the sum of items in 1(d),

wherever the corresponding 1(e ) field

is selected as Section 91.

In Schedule TR,

S. No.

3 is not equal to sum of col no

1d if col no e is 91

95 Schedule TR is not applicable if

residential status is non resident

In Part A General, residential status is Non Resident

and details are filled in Schedule TR

96 In schedule TR field "Total taxes paid

outside India (total of (c) of Schedule

FSI in respect of each country)" should

match with total of column "Tax paid

outside India" in schedule FSI for each

and every "Country code" and

"Taxpayer Identification Number".

In Schedule TR, Col c Total taxes paid outside India

should be equal to total of Col. c of Schedule FSI in

respect of each country

97 In schedule TR field "Total tax relief

available (total of (e) of Schedule FSI in

respect of each country" should match

with total of column "Tax relief

available in India (e) = (c) or (d)

whichever is lower" in schedule FSI for

each and every "Country code" and

"Taxpayer Identification Number".

In Schedule TR, Col d Total tax relief available should

be equal to total of Col. e of Schedule FSI in respect

of each country

Instructions to Form ITR-2 (AY 2020-21)

Page 58 of 103

98 Total Income is greater than 50 Lakhs,

but Schedule AL is not filled.

when Total Income (Pt No. 12 in Part B TI) is greater

than 50,00,000 and any/all ( Amount (cost related

fields )of the fields in Schedule AL is NULL.

In Part A General "Name of the

representative, Capacity of the

representative, Address of the

representative and Permanent Account

Number (PAN)/ Aadhaar of the

representative" is mandatory if in

schedule "Verification" Verification

capacity is selected as "Representative"

from drop down

Details regarding "Name of the

representative,

Capacity of the representative, Address of the

representative and Permanent Account Number

(PAN/ Aadhaar of the representative)" is not filled

though in schedule "Verification" Verification

capacity is selected as "Representative" from drop

down

100 In Schedule TCS, “The Amount of TCS

claimed this year” cannot be more than

“Tax collected”.

If in "Schedule TCS" S. No. 6 is more than TOTAL OF

S. No. 4 & 5

101 In "Schedule Part B TTI" 15d Self-

Assessment Tax is not equal to the sum

of total Tax Paid in schedule IT where

date date of deposit is after

31/03/2019 for A.Y 2019-20.

In "Schedule Part B TTI" 15d Self-Assessment Tax is

not equal to the sum of total Tax Paid in schedule IT

where date of deposit is after 31/03/2020 for A.Y

2020-21.

102 In "Schedule Part B TTI" point 15a

"Advance Tax" paid is not equal to the

sum of total Tax Paid in schedule IT

where date of deposit is between

01/04/2018 and 31/03/2019.

In "Schedule Part B TTI" point 15a "Advance Tax"

paid is not equal to

the sum of total Tax Paid in schedule IT where date

of deposit is between 01/04/2019 and 31/03/2020.

103

In "Schedule IT" Total of Column 5

"Amount" Should be equal to sum of

amount entered in amount column

Total is not equal to sum of individual values

mentioned in column 5

104

In "Schedule Part B

TTI" in 15( c) of TCS

should be equal to the value entered in

total of column 5 of 22D

In "Schedule Part B

TTI" in 15( c) of TCS should be

equal to the value entered in total of column 5 of

22D

105

In Schedule TCS, Total TCS claimed is

not equal to sum of individual values

In schedule TCS

Total of column TCS claimed is not

equal to Sum of individual values of column

106

TAN of employer in Schedule TDS on

Salary is not matching with TAN of

Employer in Details of salary

TAN of employer in Schedule TDS on Salary is not

matching with TAN of Employer in Details of salary

107

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"

If Col 6 : "Amount b/f" & Col 7 "Amount deducted"

of Schedule TDS2 (Other than salary) are filled in the

same row.

108 In schedule TDS As per Form 16C, TDS

claimed cannot be more than Gross

income disclosed

TDS Claimed in own hands in col. no. 9 is more than

Gross Amount shown in Col. No. 11 of Schedule TDS

as per Form 16C

109 In schedule TDS Other than Salary, TDS

claimed cannot be more than Gross

income disclosed

TDS -2 & 3, Claimed in own hands in col. no. 9 is

more than Gross Amount shown in Col. No. 11 of

Schedule TDS other than Salary

Instructions to Form ITR-2 (AY 2020-21)

Page 59 of 103

110 Corresponding Income offered - "Gross

Amount (Col 11)" and "Head of Income

(Col 12)" is to be filled since TDS is

claimed in column 9 of TDS2.

If in schedule "TDS other than salary, TDS is claimed

in column "Claimed in own hands" AND in

Corresponding Income offered - "Gross Amount (Col

11)"

OR "Head of Income(Col 12)"

is not filled.

111

Corresponding Income offered

"Gross

Amount (Col 11)" and "Head of Income

(Col 12)" is to be filled since TDS is

claimed in column 6 of TDS3.

If in schedule "TDS as per Form 16C", TDS is claimed

in claimed in own hands AND in Corresponding

Income offered - "Gross Amount (Col 11)"

OR "Head of Income(Col 12)"

is not filled.

112 In field "TDS claimed" amount entered

cannot be more than sum of amount

filled in "TDS b/f" and "TDS

Deducted".

If in Schedule TDSC(1) SI. No. 9&10 "TDS Claimed" is

more than SI.No. 7&8 "TDS Deducted" in case of

current year TDS deduction

If in Schedule TDS(C2) SI.No 9&10 "TDS Claimed" is

more than SI.No 6 "TDS b/f" in case of brought

forward TDS claim.

113 In field "TDS claimed" amount entered

cannot be more than sum of amount

filled in "TDS b/f" and "TDS

Deducted".

If in Schedule TDSC(2) SI. No. 9&10 "TDS Claimed" is

more than SI.No. 7&8 "TDS Deducted" in case of

current year TDS deduction

If in Schedule TDS(C2) SI.No 9&10 "TDS Claimed" is

more than SI.No 6 "TDS b/f" in case of brought

forward TDS claim.

114

HUF cannot have TDS on salary

Assessee is "HUF" or and amount in schedule TDS on

salary is more than zero

115 In Schedule TDS (2)/(3), TDS credit

relating to other person is selected

than the PAN of other person should be

provided

In Schedule TDS Other than Salary and TDS as per

Form 16C, dropdown is selected as "other person" in

column 2 but PAN is not provided.

116 In Schedule TDS (2)/(3),if TDS credit

relating to other person is selected

then TAN of the Deductor/ PAN of

Tenant/ Buyer should not be filled

If Schedule TDS Other than Salary and TDS as per

Form 16C, Any dropdown is selected in column 2

but TAN of deductor or PAN of buyer is not

provided.

117 In Schedule TDS from salary, “Total tax

deducted" cannot be more than "

Income chargeable under the head

Salary".

In Schedule TDS from salary, “Total tax deducted"

cannot be more than " Income chargeable under the

head Salary".

Instructions to Form ITR-2 (AY 2020-21)

Page 60 of 103

118 Tax computation has been disclosed

but GTI (Gross Total Income) is nil or 0

In "Part B TI" schedule, all fields from "Salaries" to

"Gross Total Income" should be ZERO or NULL ( Field

reference 1 to 9)

AND

“Adjusted Total Income under section 115JC(1)”

should be ZERO or NULL (Field No. 3 of Schedule

AMT)

AND

In "Part B TTI" schedule, any field from "Tax Payable

on Deemed Total Income u/s 115JC" to

"Gross Tax Liability" ( Field reference 1 to 7 ) is

greater than ZERO.

119 The value in pt.3av -"Total Short term "

in Part B TI should be equal to total of

pt. (3ai + 3aii + 3aiii +3aiv)

In schedule -Part B TI the value in pt. 3av -"Total

Short term " IS NOT EQUAL TO total of pt.

(3ai+3aii+3aiii+3aiv)

120 The value in pt.3biv -"Total Long term "

in Part B TI should be equal to total of

pt. (3bi+3bii+3biii)

In schedule -Part BTI the value in pt. 3biv -"Total

Long term " in Part B TI IS NOT EQUAL TO total of

pt. (3bi+3bii+3biii)

121 In Schedule Part BTI, the amount of

"Total Capital Gains" is different with

the sum of "Short Term and Long Term

Capital Gains".

In schedule -Part B TI the value in pt. 3c -"Total

Capital gains" IS NOT EQUAL TO total of pt. (3av +

3biv)

122 "Total Income from other sources" at

Schedule B TI is different with the sum

of "Individual incomes from Other

Sources head".

In schedule -Part B TI the value in pt. 4d -"Total (4a +

4b + 4c)" IS NOT EQUAL TO total of pt.(4a + 4b + 4c)

123 The Total value of all heads of income

should be equal to sum of individual

heads of income.

In schedule -Part B TI the value in pt. 5 IS NOT

EQUAL TO total of pt.(1 + 2 + 3c+ 4d)

124 Tax Payments claimed in "Part B-TTI"

are different with the claims made in

Schedule TDS/TCS/Schedule IT.

If Total of pt15a (Advance Tax ) & 15d( Self-

Assessment Tax ) i.e. pt15a+pt15d is NOT EQUAL TO

the amount total field (5) in "pt. 20A-Details of

payments of Advance Tax and Self-Assessment Tax

in "Schedule IT "

If value in pt. 15b is NOT EQUAL TO sum of

Total value of col 5( Total tax deducted) in pt. 20B

(TDS from salary)

Total value of col 9 (Amount claimed in own hands)

in pt. 20C

If value in pt. 15c is NOT EQUAL TO sum of

Total value of col 7 (Amount claimed in own hands)

in pt. 20D

Instructions to Form ITR-2 (AY 2020-21)

Page 61 of 103

125 Income claimed under the head

Salaries in Part B TI, but Schedule Salary

is not filled

In Part B TI ,the value in Pt1 -"Salaries" is greater

than zero

AND

this value is NOT EQUAL TO "Income chargeable

under the Head ‘Salaries’ " field of Schedule Salary

(Total field Includes salary from all employers)(All

the fields of schedule salary are blank)

126

Income claimed under the head House

Property in Part B TI, but Schedule HP is

not filled

In Part B TI , the value in Pt2

"Income from house

property" >0

AND

this value is NOT EQUAL TO "pt.4" field of Schedule

HP (Total field Includes income from all House

properties)

127 Income claimed in STCG chargeable

@15%, but "Table E in Schedule CG" is

not filled

In Part B TI , the value in Pt. 3ai -"Short term

chargeable @15% >0

AND

this value is NOT EQUAL TO value in "Field 9ii of

item E of Sch CG

128 Income claimed in STCG chargeable

@30%, but "Table E in Schedule CG" is

not filled

In Part B TI , the value in Pt. 3aii -"Short term

chargeable @30% >0

AND

this value is NOT EQUAL TO value in "Field 9iii of

item E of Sch CG

129 Income claimed in STCG chargeable at

applicable rate, but "Table E in

Schedule CG" is not filled

In Part B TI , the value in Pt. 3aiii -"Short term

chargeable @applicable rate > 0

AND

this value is NOT EQUAL TO value in "Field 9iv of

item E of Sch CG"

130 Income claimed under the head Short-

term chargeable at special rates in

India as per DTAA in Part B TI, should

be consistent with the amount

mentioned in Schedule CG

In Part B TI , the value in Pt. 3aiv -"Short term

chargeable @ special rate in India as per DTAA > 0

AND

this value is NOT EQUAL TO value in "Field 9v of item

E of Sch CG"

131

Income claimed in LTCG chargeable

@10%, but "Table E in Schedule CG" is

not filled

In Part B TI , the valu

e in Pt

3bi

"Long term

chargeable @10% >0

AND

this value in is NOT EQUAL TO value in "Field 9vi of

item E of Sch CG"

132 Income claimed in LTCG chargeable

@20%, but "Table E in Schedule CG" is

not filled

In Part B TI , the value in Pt. 3bi -"Long term

chargeable @20% >0

AND

this value in is NOT EQUAL TO value in "Field 9vi of

item E of Sch CG"

133 Income claimed under the head Long

term chargeable at special rates in

India as per DTAA in Part B TI, should

be consistent with the amount

mentioned in Schedule CG

In Part B TI , the value in Pt. 3biii -"Long term

chargeable @ special rate in India as per DTAA > 0

AND

this value is NOT EQUAL TO value in "Field 9viii of

item E of Sch CG"

Instructions to Form ITR-2 (AY 2020-21)

Page 62 of 103

134 "Income from sources other than from

owning Race Horses & Income

chargeable at special rate" is claimed at

Sch-Part B TI, but Sch-OS is not filled

In Part B TI , the value in Pt. 4a -"Income from Other

Sources" >0

AND

this value is NOT EQUAL TO value in field "pt. 6" field

of Schedule OS

135 "Income chargeable to tax at special

rate" is claimed at Schedule Part B TI,

but "Schedule OS" is not filled

In Part B TI , the value in Pt. 4b -"Income from Other

Sources" >0

AND

this value is NOT EQUAL TO value in field "pt.2 "

field of Schedule OS

136 "Income from the activity of owning

and maintaining race horses" is claimed

at Schedule Part B TI, but "Schedule

OS" is not filled

In Part B TI , the value in Pt. 4c -"Income from Other

Sources" >0

AND

this value is NOT EQUAL TO value in field "pt. 8e"

field of Schedule OS

137 "Losses of current year set off against

income from all the heads" is different

with the "Total losses set off" at

Schedule CYLA.

The value in pt. 6 (Losses of current year set off

against 5 of Part B TI is not equal to total of "2xiii"

and "3xiii " and Schedule CYLA

138 Brought forward losses set off against

Balance Income is different with "Total

of brought forward losses set off" at

Schedule BFLA.

The value in Pt. 8- Brought forward losses set off

against 7 (2xii of Schedule BFLA) of Part B TI is not

equal to 2xii of Schedule BFLA

139 Gross Total Income is not matching

with sum of the Incomes individually

offered.

In part B ,TI ,the value of GTI(pt. 9) is not equal to pt.

5( Total)- pt. 6(Losses of current year set off against

5 )-pt. 8(Brought forward losses set off against 7 )

Note : If result is -ve, restrict to Zero.

140

"Total Income" is different with the

"Total of (GTI minus Chapter VI-A

deductions) after considering rounding-

off" "Total Income" is different with the

"Total of (GTI minus Chapter VI-A

deductions) after considering rounding-

off" "Total Income" is different with the

"Total of (GTI minus Chapter VI-A

deductions) after considering rounding-

off"

In Part B TI, the value in field 12(Total Income)

should be value of pt.9-11

"ROUNDING OFF +5 or -5 as per Sec 288 DONE In

Total Income field"

141 In Schedule Part BTTI, S. No. 1d Total

tax payable on deemed total income

(1a+1b+1c) should be equal to sum of

S. No. 1a+1b+1c

In Part B TTI, the value in pt. 1d is not equal to the

total of (1a + 1b + 1c)

142 "Tax Payable on Total Income" is

different with the sum of (Normal Tax

plus Special Tax minus Rebate on

Agricultural Income).

In Part B TTI, the value in pt. 2d is not equal to the

total of (2a + 2b -2c)

143 The amount at "Tax payable" is

different with the amount of [Tax

Payable on Total Income minus Rebate

u/s 87A]

In Part B TTI, the value in pt. 4 is not equal to value

(2d -3)

Instructions to Form ITR-2 (AY 2020-21)

Page 63 of 103

144 The amount at "Gross tax liability" is

different with the sum of (Tax Payable,

Surcharge & Education Cess)

In Part B TTI, the value in pt. 7 is not equal to total

of (4 + 5iv +6)

145

"Relief claimed under section 90/90A in

Part B TTI" is different with "Amount

entered in Schedule TR"

In Part B TTI, the value in field pt. 11b is not equal to

value in pt. 2 of Schedule TR

146 "Relief claimed under section 91 in Part

B TTI" is different with "Amount

entered in Schedule TR"

In Part B TTI, the value in field pt. 11c is not equal to

value in pt. 3 of Schedule TR

147 "Total Tax Relief" is different with the

sum of (Relief u/s 89, Relief u/s 90/90A

and Relief u/s 91).

In Part B TTI, the value in pt. 11d is not equal to

total of (11a + 11b +11c)

148

"Total Interest and Fee Payable" is

different with the sum of "Interest u/s

234A + 234B + 234C+ Fee payable u/s

234F"

In Part B TTI , the value in pt. 13e is not equal to

total of (13a + 13b + 13c+13d) .

149 "Aggregate liability" is different with

the sum of "Net tax liability plus Total

Interest Payable"

In Part B TTI, the value in pt. 14 is not equal to the

total of (12 + 13e)

150 "Total Taxes Paid" is different with the

sum of "Advance Tax, TDS, TCS & Self-

Assessment Tax"

In Part B TTI, the value in point 10e is not equal to

(15a+15b+15c+15d).

151

IFSC under "Bank Details" is not

matching with the RBI database

IFSC provided under "BANK ACCOUNT" at

S. No.

of Part B-TTI is not matching with the RBI database.

IFSC provided under "BANK ACCOUNT" at S. No. 18

of Part B-TTI is not matching with the RBI database.

152 Rebate u/s 87A is not allowed to Non

resident.

Residential Status selected as "Non Resident" but

S. No. 3: 87A in Part B - TTI is greater than ZERO.

153 Rebate u/s 87A is not allowed to HUF Status selected as "HUF" but

S. No. 3: 87A in Part B - TTI is greater than ZERO.

154 Rebate u/s 87A is claimed by Resident

or Non Ordinarily Resident Individual

having Total income more than Rs. 5

lakhs.

In Part B TI: SL No. 14: Total Income is more than 5

Lakh but

S. No. 3: 87A in Part B - TTI is greater than ZERO.

Note: The rule is applicable where the assessee is

'Resident or Resident but not Ordinarily Resident

'under Residential Status in India (for Individual)

155 Deductions claimed at "Part B TI" but

"Schedule VI-A" is not filled

In Part B TI, value in Pt. 11 Deduction under Chapter

VI-A is greater than zero

AND

In field (2v) of "Sch VI A ",is" "Zero" or "NULL".

156 Refund claimed is not matching with

the difference of “Total Taxes Paid” and

“Total Tax and Interest payable”.

If in Schedule Part-B TTI, S. No. 17 is not equal to

the sum of S. No. 15e- 14 (only if the difference is

positive)

Instructions to Form ITR-2 (AY 2020-21)

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157 Tax payable Amount is not matching

with the difference of “Total Tax and

“Interest payable” and “Total Taxes

Paid”.

If in Schedule Part-B TTI, S. No. 16 is not equal to

the sum of S. No. 14- 15e (only if the difference is

positive)

158 No "Income details" or "Tax

computation" are provided in ITR but

details regarding “Taxes Paid” have

been provided!

In Schedule “Salaries” SUM of row nos. (1a , 1b , 1c)

of all employers is EQUAL TO ZERO or Null

AND

In Schedule “House Property (HP)” SUM of( row no.

1(a) + Arrears/unrealized rent i S. No. 1(j) of

properties) + S. No. 2 is EQUAL TO ZERO or Null

Schedule CG- SUM of row no. Total of all S. No.

A(1)(a)(i)} , A(2)(a),A(3)(a) (only if

positive),A(3)(b)(only if

positive),A(4)(aia),A(4)(aii),A(5)(aia), A(5)(aii), A7,

{Total of all S. No. B(1)(a)(i)},

B(2)(a),B(3)(i)(a),B(3)(ii)(a), B(4)(a), B5a, B6(i)a(ia),

B6(i)(aii), B6(ii)(a)(ia), B6(ii)(aii),B6(iii)(a)(ia),

B6(iii)(aii), ,B8a,B8d, B9a(ia), B9(aii),

Schedule 112A-Col. No 6 +Schedule 115AD col no. 6

is equal to zero or null

In Schedule “Other Source” SUM of row no.

1(a),1(b),1(c),1(d),1(e),2(a),2(c),2(d) ,2(e) and 8(a) is

EQUAL TO ZERO or Null

AND

In Schedule “Exempt income” SUM of row no.

1,2,3(i),4 and 6 is EQUAL TO ZERO or Null

AND

In "Part B TTI" schedule, all fields from "Tax Payable

on Deemed Total Income u/s 115JC" to "Gross Tax

Liability" ( Field reference 1 to 7) is ZERO or NULL

AND

In "Part B TTI" schedule, ANY of the fields from

"Advance tax paid" to

"Total Taxes Paid" is greater than ZERO ( Field

reference 15a, 15b, 15c, 15e)

Note : The field reference 15d "Self-Assessment Tax"

is excluded from above rule [Because individual

having beneficiary interest outside India have to

mandatorily file return before due date even if

taxable income is < Basic exemption limit and 234F

is levied if filed after due date.]

159 In "Schedule Part B-TI" Net agricultural

income/ any other income for rate

purpose should be equal to the value

entered in S. No. . 3 of Schedule EI

If value at field 14 of part B TI is not equal to sum of

S. No. 3 of EI

160

In "Schedule Part B

TI" in '11'

Deductions under Chapter VI-A is not

equal to the value entered in "v" of

Schedule VIA or (9-10) of PART-BTI

which ever is lower.

In schedule B TI,

S. No.

11 is not equal to

S. No.

2v of

schedule VI-A

Note : This check will be limited to 9-10 of Part BTI

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161 In "Schedule Part B-TI" in '7' Balance

after set off current year losses should

be equal to value of S. No. 5- S. No. 6

of Schedule Part BTI

The value in pt. 7 of Part BTI is not equal to pt. 5-6

162 In Part BTI, S. No. 17 Deemed income

under section 115JC should be equal to

S. No. 3 of Schedule AMT

The value in pt. 17 of Part BTI is not equal to pt. 3 of

Schedule AMT

163 In "Schedule Part B-TI" in '15'

Aggregate income should be equal to

the sum of 12-13+14

S. No. 15 of schedule B TI is not equal to S. No. 12-

13+14

Note : This rule depends on "total income"

+Status+ Residential status + Date of birth

164 In "Schedule Part B-TTI" Gross tax

payable should be higher of Total Tax

Payable on deemed total income or

Gross tax liability

If S. No. 8 is not equal to S. No. 1d or 7 whichever

is higher

165

In Schedule Part BTTI,

S. No.

10 Tax

payable after credit u/s 115JD should

be equal to sum of S. No. 8 -9

S. No.

10 is not equal to sum of

S. No.

9 in

Schedule Part BTTI

Note: This rule is applicable if Sl No. 8 is higher than

166 In Schedule Part BTTI, S. No. 12 Net tax

liability is should be equal to S. No. 10-

11d

S. No. 12 is not equal to S. No. 10-11d

Note: This rule is applicable if 10 is greater than 11d

Instructions to Form ITR-2 (AY 2020-21)

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167 Taxpayer can not offer income

chargeable at special rates in Schedule

Part B-TI without mentioning the same

in respective schedules

In Part B-TI, S. No. . 3.a.i STCG 15% is MORE THAN

ZERO

AND

in sch. CG, all relevant income A2ie, A2iie, A3a, A7a

(15% only) fields are zero/null

In Part B-TI, S. No. . 3.a.ii STCG 30% is MORE THAN

ZERO

AND

in sch. CG, all relevant income A4e, A7b (30% only)

fields are zero/null

In Part B-TI, Sl No. 3.b.i LTCG 10% is MORE THAN

ZERO

AND

in sch. CG, all relevant income S. No. . B3ie, B3iie,

B4c, B6ie, B6iie, B6iiie, B7c, B8c, B11a1, B11a2 (10%

only) fields are zero/null

In Part B-TI, LTCG 20% is MORE THAN ZERO

AND

in sch. CG, all relevant income S. No. . B1e, B2e, B5c,

B8f, B9e, B10, B11b (20% only) fields are zero/null

In Part B-TI, Sl No. 4b OS special income is MORE

THAN ZERO

AND

in sch. OS, all relevant income S. No. . 2 (OS special

incomes only) and DTAA-OS fields are zero/null.

AND

In schedule SI, total of column i is less than to SUM

of (STCG 30%, STCG 15%, LTCG 10%,LTCG 20% & OS

special income in schedule BTI) (Ignore +/- 100)

(Defective rule should be triggered only when

assessee has filled only Specific fields as mentioned

in above condition in Schedule BTI and no other

schedule is filled i.e. Schedule SI, CG & OS.)

168 In "Schedule BFLA" in 3(xiii) Current

year’s income remaining after set off

Total should be equal to the sum of (3i

+ 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+

3ix + 3x + 3xi)

Schedule BFLA S. No. xiii should be equal to sum of

S. No. (3i + 3ii + 3iii + 3iv+ 3v + 3vi + 3vii + 3viii + 3ix

+3x+ 3xi)

169 In Schedule BFLA, Col. 3 is not equal to

Col. 1- Col. 2

In Schedule BFLA, Col. 3 (Current year’s income

remaining after set off) should be equal to Col. 1

(Income after set off, if any, of current year’s losses

as per 4 of Schedule CYLA) - Col. 2 (Brought forward

loss set off)

170 In schedule BFLA 1(i) "Salaries" should

match with 4(ii) of schedule CYLA

Schedule BFLA S. No. 1i should be equal to S. No.

(4ii of schedule CYLA)

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171 In schedule BFLA 1(ii) "House property"

should match with 4(iii) of schedule

CYLA

Schedule BFLA S. No. 1ii should be equal to sl no(4iii

of schedule CYLA)

172

In schedule BFLA 1(iii) "Short

term

capital gain taxable @ 15%" should

match with 4(iv) of schedule CYLA

Schedule BFLA

S. No.

1iii should be equal to sl

no(4iv of schedule CYLA)

173 In schedule BFLA 1(iv) "Short-term

capital gain taxable @ 30%" should

match with 4(v) of schedule CYLA

Schedule BFLA S. No. 1iv should be equal to sl no(4v

of schedule CYLA)

174 In schedule BFLA 1(v) "Short-term

capital gain taxable at applicable rates"

should match with 4(vi) of schedule

CYLA

Schedule BFLA S. No. 1v should be equal to sl no(4vi

of schedule CYLA)

175

In schedule BFLA 1(vi) "Short

term

capital gain taxable at special rates in

India as per DTAA" should match with

4(vii) of schedule CYLA

Schedule BFLA

S. No.

1vi should be equal to sl

no(4vii of schedule CYLA)

176 In schedule BFLA 1(vii) "Long-term

capital gain taxable @ 10%" should

match with 4(viii) of schedule CYLA

Schedule BFLA S. No. 1vii should be equal to sl

no(4viii of schedule CYLA)

177 In schedule BFLA 1(viii) "Long term

capital gain taxable @ 20%" should

match with 4(ix) of schedule CYLA

Schedule BFLA S. No. 1viii should be equal to sl

no(4ix of schedule CYLA)

178

In Schedule BFLA,

S. No.

1ix is not equal

to S. No. 4x of schedule CYLA

Schedule BFLA

S. No.

1ix should be equal to sl no(4x

of schedule CYLA)

179 In schedule BFLA 1(x) "Net income from

other sources chargeable at normal

applicable rates." should match with

4(xi) of schedule CYLA

Schedule BFLA S. No. 1x should be equal to sl no(4xi

of schedule CYLA)

180 In schedule BFLA 1(xi) "Profit from

owning and maintaining race horses"

should match with 4(xii) of schedule

CYLA

Schedule BFLA S. No. 1xi should be equal to sl

no(4xii of schedule CYLA)

181

In schedule CYLA

S. No.

. 2xiii should

not be more than Rs. 200000

In schedule CYLA

S. No.

. 2xiii cannot be more than

Rs. 200000

182 "House property loss claimed at

Schedule CYLA" is different with the

amount at "Schedule HP".

If 2i of Schedule CYLA is more than Zero ,

AND

value in 2i of Schedule CYLA is not equal to[ (-1)

value Multiplied by ( 4 of Schedule HP)].

183 "Other sources loss at Schedule CYLA"

is different with the amount at

"Schedule OS".

If 3i of Schedule CYLA is more than Zero,

AND

Value in 4i 3(i) of Schedule CYLA is not equal to[ (-1)

value Multiplied by ( 6 of Schedule OS)].

Instructions to Form ITR-2 (AY 2020-21)

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184 In Schedule CYLA, S. No. 2xiii Total loss

set off (2ii + 2iii + 2iv + 2v + 2vi + 2vii +

2viii + 2ix + 2x+2xi+2xii) should be

equal to sum of 2ii + 2iii + 2iv + 2v + 2vi

+ 2vii + 2viii + 2ix + 2x+2xi+2xii

In Schedule CYLA, S. No. 2xiii i.e Total loss set off

should be equal to sum of(2ii + 2iv + 2v + 2vi + 2vii +

2viii + 2ix + 2x+2xi+2xii)

185 In Schedule CYLA, S. No. 3xiii Total loss

set off (3ii + 3iii + 3iv + 3v + 3vi + 3vii +

3viii + 3ix + 3x+3xi+3xii) should be

equal to sum of 3ii + 3iii + 3iv + 3v + 3vi

+ 3vii + 3viii + 3ix + 3x+3xii

In Schedule CYLA, S. No. 3xiii i.e Total loss set off

should be equal to sum of(3ii + 3iii+ 3iv + 3v + 3vi +

3vii + 3viii + 3ix + 3x+3xii)

186 In Schedule CYLA, S. No. 2xiv i.e Loss

remaining after set-off is not equal to

the output of S. No. 2i-2xiii

In Schedule CYLA, S. No. 2xiv, Loss remaining after

set-off is not equal to the output of S. No. 2i-2xiii

Note : if result is -ve, restrict to Zero

187 In Schedule CYLA, S. No. 3xiv i.e. Loss

remaining after set-off is not equal to

the output of S. No. 3i-3xiii

In Schedule CYLA, S. No. 3xiv, Loss remaining after

set-off is not equal to the output of S. No. 3i-3xiii

Note : if result is -ve, restrict to Zero

188 In Schedule CYLA, Col No. 4 Current

year’s Income remaining after set off is

not equal to the output of Col No. 1-2-3

In Schedule CYLA, Col No. 4 Current year’s Income

remaining after set off should be equal to the

output of Col No. 1-2-3

Note : if result is -ve, restrict to Zero. Check for all

rows.

189 In Schedule CYLA Short term capital

gain @15% should be equal to S. No.

9ii of item E of Schedule CG

Value in 1iv of Schedule CYLA is not equal to S. No.

9ii of item E of schedule CG

190 In Schedule CYLA Short term capital

gain @30% should be equal to S. No.

9iii of item E of Schedule CG

Value in 1v of Schedule CYLA is not equal to S. No.

9iii of item E of schedule CG

191 In Schedule CYLA Short term capital

gain taxable at applicable rates should

be equal to S. No. 9iv of item E of

Schedule CG

Value in 1vi of Schedule CYLA is not equal to S. No.

9iv of item E of schedule CG

192 In Schedule CYLA Short term capital

gain taxable at DTAA rates should be

equal to S. No. 9v of item E of Schedule

Value in 1vii of Schedule CYLA is not equal to S. No.

9v of item E of schedule CG

193 In Schedule CYLA Long term capital gain

taxable @10% should be equal to S. No.

9vi of item E of Schedule CG

Value in 1viii of Schedule CYLA is not equal to S. No.

9vi of item E of schedule CG

194 In Schedule CYLA Long term capital gain

taxable @20% should be equal to S. No.

9vii of item E of Schedule CG

Value in 1ix of Schedule CYLA is not equal to S. No.

9vii of item E of schedule CG

195 In Schedule CYLA Other Source Income

(excluding profit from owning race

horses and amount chargeable to

special rate of tax) should be equal to

S. No. 6 of Schedule OS

In Schedule CYLA, enter amount in 1xi equal to 6 of

Schedule OS. (provided 6 is positive)

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196 In Schedule CYLA Profit from owning

and maintaining race horses should be

equal to S. No. 8e of Schedule OS

In Schedule CYLA, enter amount in 1xii equal to S.

No. . 8e of Schedule OS. (provided 8e is positive)

197

In Schedule CYLA Salary Income should

be equal to S. No. 6 of Schedule Salary

Value in 1ii of Schedule CYLA is not equal to 6 of

Schedule S

198 In Schedule 112A, Col. 6 Total Sale

Value is not equal to Col. 4*Col. 5

In Schedule 112A, Col. 6 Total Sale Value should be

equal to Col. 4*Col. 5

Note : round of each field total for +2 or -2.

199 In Schedule 112A, Col. 7 Cost of

acquisition without indexation is not

higher of Col. 8 and Col. 9

In Schedule 112A, Col. 7 Cost of acquisition without

indexation should be higher of Col. 8 and Col. 9

200 In Schedule 112A, Col. 9 If the long

term capital asset was acquired before

01.02.2018 is not lower of Col. 6 and

Col. 11

In Schedule 112A, Col. 9 If the long term capital

asset was acquired before 01.02.2018 should be

lower of Col. 6 and Col. 11

201 In Schedule 112A, Col. 11 Total Fair

Market Value of capital asset as per

section 55(2)(ac) is not equal to Col.

4*Col. 10

In Schedule 112A, Col. 11 Total Fair Market Value of

capital asset as per section 55(2)(ac) should be equal

to Col. 4*Col. 10

Note : round of each field for +2 or -2.

202 In Schedule 112A, Col. 13 Total

deductions is not equal to sum of Col.

(7+12)

In Schedule 112A, Col. 13 Total deductions should

be equal to sum of Col. (7+12)

Note : round of each field for +2 or -2.

203 In Schedule 112A, Col. 14 Balance is not

equal to the output of Col. 6-Col. 13

In Schedule 112A, Col. 14 Balance should be equal to

the output of Col. 6-Col. 13

Note : round of each field for +2 or -2.

204 In Schedule 112A, Total is not equal to

the sum of individual rows

In Schedule 112A, Total for columns 6, 7, 8, 9, 11,

12, 13 and 14 should be equal to the sum of

individual rows

Note : round of each field total for +2 or -2.

205 In Schedule 115AD(1)(iii) proviso, Col. 6

Total Sale Value is not equal to Col.

4*Col. 5

In Schedule 115AD(1)(iii) proviso, Col. 6 Total Sale

Value should be equal to Col. 4*Col. 5

Note : round of each field for +2 or -2.

206 In Schedule 115AD(1)(iii) proviso, Col. 7

Cost of acquisition without indexation

is not higher of Col. 8 and Col. 9

In Schedule 115AD(1)(iii) proviso, Col. 7 Cost of

acquisition without indexation should be higher of

Col. 8 and Col. 9

207 In Schedule 115AD(1)(iii) proviso, Col. 9

If the long term capital asset was

acquired before 01.02.2018 is not

lower of Col. 6 and Col. 11

In Schedule 115AD(1)(iii) proviso, Col. 9 If the long

term capital asset was acquired before 01.02.2018

should be lower of Col. 6 and Col. 11

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208 In Schedule 115AD(1)(iii) proviso, Col.

11 Total Fair Market Value of capital

asset as per section 55(2)(ac) is not

equal to Col. 4*Col. 10

In Schedule 115AD(1)(iii) proviso, Col. 11 Total Fair

Market Value of capital asset as per section

55(2)(ac) should be equal to Col. 4*Col. 10

Note : round of for +2 or -2.

209 In Schedule 115AD(1)(iii) proviso, Col.

13 Total deductions is not equal to sum

of Col. (7+12)

In Schedule 115AD(1)(iii) proviso, Col. 13 Total

deductions should be equal to sum of Col. (7+12)

Note : round of each field for +2 or -2.

210 In Schedule 115AD(1)(iii) proviso, Col.

14 Balance is not equal to the output of

Col. 6-Col. 13

In Schedule 115AD(1)(iii) proviso, Col. 14 Balance

should be equal to the output of Col. 6-Col. 13

Note : round of each field for +2 or -2.

211 In Schedule 115AD(1)(iii) proviso, Total

is not equal to the sum of individual

rows

In Schedule 115AD(1)(iii) proviso, Total should be

equal to the sum of S. No. . (1+2+3+4+…..)

Note : round of each field total for +2 or -2.

212 Donee PAN is same as "Assessee PAN"

or "PAN at Verification"

If "PAN of the donee" in Sch 80G (if filled ) is equal

to PAN entered in Part A General or as entered in

verification part

213 In Schedule 80G, amount of deduction

computed should not be more than the

eligible amount

In Schedule 80G if value at field Total field of

"Eligible amount of Donations" (E in Schedule 80G)

is more than value at field "Total Donations"(E in

Schedule 80G)

214 Deduction u/s 80G is not allowed for

donation made in cash above Rs.

2,000/-.

in Schedule 80G, S. No. A , amount in cash > 2000

and (eligible amount of donation - donation in other

mode) > 0

215 Deduction u/s 80G is not allowed for

donation made in cash above Rs.

2,000/-.

in Schedule 80G, S. No. B, amount in cash > 2000

and (eligible amount of donation - donation in other

mode) > 0

216 Deduction u/s 80G is not allowed for

donation made in cash above Rs.

2,000/-.

in Schedule 80G, S. No. C, amount in cash > 2000

and (eligible amount of donation - donation in other

mode) > 0

217 Deduction u/s 80G is not allowed for

donation made in cash above Rs.

2,000/-.

in Schedule 80G, S. No. D , amount in cash > 2000

and (eligible amount of donation - donation in other

mode) > 0

218 In Schedule 80G (A) "Donations entitled

for 100% deduction with out qualifying

limit" "Total Donation" should be equal

to sum of "Donation in cash" AND

"Donation in other mode"

in Schedule 80G, Total Donation at point A should

be equal to the sum of Donation in Cash and

Donation in other mode

219 In Schedule 80G (B) "Donations e "Total

Donation" should be equal to sum of

"Donation in cash" AND "Donation in

other mode"

in Schedule 80G, Total Donation point B should be

equal to the sum of Donation in Cash and Donation

in other mode

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220 In Schedule 80G (C) "Donations entitled

for 100% deduction with out qualifying

limit" "Total Donation" should be equal

to sum of "Donation in cash" AND

"Donation in other mode"

in Schedule 80G, Total Donation point C should be

equal to the sum of Donation in Cash and Donation

in other mode

221 In Schedule 80G (D) "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 Schedule 80G, Total Donation point D should be

equal to the sum of Donation in Cash and Donation

in other mode

222 In Schedule 80G (E) Donations should

be equal to (A+B+C+D)

In Sch 80G, Total Donation at point E should be

equal to the sum of (Aiii+Biii+Ciii+Diii)

223 In Schedule 80GGA Details of donation

for scientific research are rural

development "Total Donation" should

be equal to sum of "Donation in cash"

AND "Donation in other mode"

in Schedule 80GGA, Total Donation should be equal

to the sum of Donation in Cash and Donation in

other mode

224 in Schedule 80GGA, Total Donation is

not equal to the sum of (i+ii)

in Schedule 80GGA, Total Donation should be equal

to the sum of (i+ii)

225 Deduction u/s 80GGA is not allowed for

donation made in cash above Rs.

10,000/-.

In Sch 80GGA, amount entered in donation in cash is

more than 10,000/- and amount entered in

donation in cash is considered for calculation of

Eligible amount of donation.

226 Donee PAN is same as "Assessee PAN"

or "PAN at Verification"

If "PAN of the donee" in Sch 80GGA ( if filled ) is

equal to PAN entered in Part A General or as

entered in verification part

227

In Schedule HP Standard deduction

allowed on House property should be

equal to 30% of Annual value.

Schedule HP

Value at

field "1g" is not equals to

30% of Annual value at "1f " in schedule HP.

This rule shall be implemented for all properties in

HP & value at field "1g" is greater than zero

228 In case of co-owned house property

assessee’s share and co-owner(s) share

should be equal to 100 %.

In schedule HP, the answer to the question " Is the

property co-owned" is "YES" and sum of assessee’s

share in the property plus share of co-owner is less

than 100%.

229

In case property is

owned, annual

value of the property owned should be

equal to own percentage share *annual

value.

If "Type of HP" is Let out/ Deemed let out, Schedule

HP - If the answer to the question "Is the property

co-owned?" is "yes" then value at field 1(f) should

be equal to Assessee's percentage of share in the

property *value at field 1e (applicable for all

properties ).

230 Assessee cannot claim interest on

borrowed capital if assessee's share of

co-owned property is zero

In case the assessee's share in co-owned property is

"Zero" and value at field "1h" should not be more

than zero

231 Gross rent received/ receivable/

lettable value is zero or null and

assessee is claiming municipal tax

Value at field "1c" in "Schedule HP" is more than

zero

AND

Value at field "1a" in "Schedule HP" is zero or null

232 When "House Property" is "Self-

occupied", Interest on borrowed capital

from HP is more than 2 lakhs.

If type of House property is selected as "SOP", and

sum of value at field 1h, 2h….n….. of Schedule HP is

greater than 2 lakh.

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233 Value at field 4 is NOT Equal to Sum of

SI no. 1k+2K+3

If the value at field 4 is NOT Equal to Sum of SI no.

1k+2K+...+3

234 In case of type of property is let out or

deemed let out than Gross rent

received/ receivable/ lettable value

should be more than zero

In "Schedule HP" If "Type of House Property" is

"Deemed Let out" or "Let Out"

and

Value at field "1a of all the properties" is null or

Zero.

235 In Schedule HP, S. No. 1e - Annual

Value should be output of S. No. (1a-

1d)

In "Schedule HP" if the value at field 1e is NOT Equal

to Sum of SI no. (1a-1d)

236 In Schedule HP, S. No. 1d -Total should

be output of S. No. (1b+1c)

In "Schedule HP" if the value at field 1d is NOT Equal

to Sum of SI no. (1b+1c)

237 In Schedule HP, S. No. 1i -Total should

be output of S. No. (1g+1h)

In "Schedule HP" if the value at field 1i is NOT Equal

to Sum of SI no. (1g+1h)

238 In Schedule HP - S. No. 1k Income from

House Property (1f – 1i + 1j) should be

equal to sum of 1f – 1i + 1j

In "Schedule HP" if the value at field 1k is NOT Equal

to Sum of SI no. (1f-1i+1j)

239 In Schedule HP, S. No. 3 Pass through

income should be equal to the amount

of HP income mentioned in Schedule

PTI

Schedule HP S. No. . 3 is not equal to the sum of net

income col. 9 of S. No. . (i) of Sch PTI against all the

Names of business trust / investment fund

240 In Schedule HP, more than two house is

claimed to be self occupied / annual

letable value for the properties is zero

or null for more than two house and

interest on borrowed capital has been

claimed as deduction for more than

two self occupied property

In Schedule HP, more than two house is claimed to

be self occupied

annual letable value for the properties is zero or null

for more than two house properties and interest on

borrowed capital has been claimed as deduction for

more than two self occupied property

241 Deduction under section 80D for Self

and Family cannot be greater than

25000

In Schedule 80D, value at field 1a is greater than

25000

242

In Schedule 80D, Deduction at

S. No.

1a is not equal to sum of S. No. (i+ii)

In Schedule 80D, Deduction at

S. No.

. 1a should be

equal to sum of S. No. (i+ii)

Note : This validation need to be checked if (i+ii) <

25000

243

Deduction of Preventive Health Check

up under section 80D for Self and

Family and/or Parents cannot be

greater than 5000

In Schedule 80D, value of all the fields 1(a)(ii),

1(b)(ii), 2(a)(ii), 2(b)(ii) combined together is greater

than 5000

244

Deduction under section 80D for Self

and Family (Senior Citizen) cannot be

greater than 50000

In Schedule 80D, value at field 1b is greater than

50000

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245 In Schedule 80D, Deduction at S. No. .

1b is not equal to sum of S. No. (i+ii+iii)

In Schedule 80D, Deduction at S. No. . 1b should be

equal to sum of S. No. (i+ii+iii)

Note : This validation need to be checked if (i+ii+iii)

< 50000

246 Deduction under section 80D for

Parents cannot be greater than 25000

In Schedule 80D, value at field 2a is greater than

25000

247 In Schedule 80D, Deduction at S. No. .

2a is not equal to sum of S. No. (i+ii)

In Schedule 80D, Deduction at S. No. . 2a should be

equal to sum of S. No. (i+ii)

Note: This validation to be checked if value at (i+ii) is

less than 25000

248 Deduction under section 80D for

Parents (Senior Citizen) cannot be

greater than 50000

In Schedule 80D, value at field 2b is greater than

50000

249

In Schedule 80D, Deduction at

S. No.

2b is not equal to sum of S. No. (i+ii+iii)

In Schedule 80D, Deduction at

S. No.

. 2b should be

equal to sum of S. No. (i+ii+iii)

Note : This validation need to be checked if (i+ii+iii)

< 50000

250 Eligible amount of deduction under

section 80D cannot be greater than

100000

In Schedule 80D, S. No. . 3 Eligible amount of

deduction is greater than 100000

251 In Schedule 80D, Eligible amount of

deduction at S. No. . 3 is not equal to

sum of S. No. (1a+1b+2a+2b)

In Schedule 80D, Eligible amount of deduction at S.

No. . 3 should be equal to sum of S. No.

(1a+1b+2a+2b) subject to GTI

Note: This validation to be checked if value at

1a+1b+2a+2b is less than 100000

252 In Schedule VIA, deduction claimed u/s

80G is more than the eligible amount of

donation mentioned in Schedule 80G

In schedule VIA , value in field 80G (Pt. m) System

calculated value is greater than zero

AND

In "80G schedule", the field "Total Eligible Amount

of Donation" field is "Zero" or "NULL".

253 In Schedule VIA, if deduction u/s

80GGA is claimed then Schedule

80GGA must be filled

In schedule VI A , value in field 80GGA (Pt. o)

System calculated value is greater than zero

AND

In "80GGA schedule", the field "Total Eligible

Amount of Donation" field is "Zero" or "NULL".

254 Deduction under section 80D is claimed

in Sch VI A but details not provided in

Schedule 80D

In Schedule VIA , value in field 80D (Pt. f) System

calculated value is greater than zero

AND

In "80D schedule", the field S. No. . 3 "Eligible

Amount of Deduction" field is "Zero" or "NULL".

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255 80D claimed in Sch VI A is not equal to

Eligible amount of deduction of

Schedule 80D

In Schedule VIA , value in field 80D (Pt. f) is not equal

to the field S. No. . 3 "Eligible Amount of Deduction"

of Schedule 80D subject to GTI

256

In Schedule S,

S. No.

1 Gross Salary (1a

+ 1b + 1c) should be consistent with

sum of S. No. 1a+1b+1c

In "Schedule S" if value at

S. No.

1 is not equal to

sum of S. No. 1a+1b+1c

Note : This check also needs to be done when there

are multiple employment details

257 In Schedule S, S. No. 2 Total Gross

Salary (from all employers) should be

sum of S. No. 1 +….n

In "Schedule S", S. No. 2 Total Gross Salary should

be sum of S. No. 1 +…. Of all employers.

258 In Schedule S, S. No. 3 Allowanaces to

the extent exempt u/s 10 is not equal

to the sum of all the dropdowns

In Schedule S, S. No. 3 Allowanaces to the extent

exempt u/s 10 should be sum of all the dropdowns

259 In Schedule S , S. No. . 4 Net Salary

should be output of S. No. 2 - 3

In "Schedule S", if value at S. No. 4 is not equal to

difference of S. No. 2-3

Note: This rule will be applicable if 2 is greater than

260 In Schedule S, S. No. . 5 Deductions u/s

16 (5a+5b+5c) should be equal to sum

of 5a+5b+5c

In "Schedule S" If value at S. No. 5 is not equal to

sum of Sl.n 5a+5b+5c

261 In Schedule S, S. No. 6 Income

chargeable under Salaries should be

output of S. No. 4-5

In "Schedule S" If value at 6 is not equal to

difference of 4-5

Note: This rule will be applicable if 4 is greater than

262 Exemption u/s 10(10) for gratuity shall

not exceed income offered under the

head salary under sub head gratuity

receipt and cannot exceed Rs20 lakhs

Deduction under Sch S in 3 "Exemption u/s 10(10)

for gratuity "is more than Sch S in (1a) "Gratuity" OR

Deduction under Sch S -3 "Exemption u/s 10(10) for

gratuity" is more than Rs. 20 Lakhs.

263 In Schedule S in Field 3 dropdown value

of "Sec 10(13A)-Allowance to meet

expenditure incurred on house rent "

should not be more than (50% of

dropdown value of " Basic Salary and

Dearness Allowance) or House Rent

Allowance " in the S. No. 1a of all

employers of Sch S

If in Schedule S in Field 3 dropdown value of "Sec

10(13A)-Allowance to meet expenditure incurred on

house rent " is more than (50% of dropdown value

of " Basic Salary and Dearness Allowance) or House

Rent Allowance " in the S. No. 1a of all employers of

Sch S which ever is lower

264

In Sch S in Field 3 dropdown value of

"Sec 10(10B) First proviso -

Compensation limit notified by CG in

the Official Gazette " more than

dropdown value of "Compensation

due/received by an assessee from his

employer or former employer in

connection with the termination of his

employment or modification thereto"

in the S. No. 1c in Sch S OR Rs. 50000/-

In Schedule Salary,

S. No.

. 3 Exempt Allowance

u/s10(10B)(ii)-Retrenchment Compensation

received in respect of approved scheme can not

exceed Rs.5,00,000

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265 In Sch S in Field 3 dropdown value of

"Sec 10(10B) Second proviso -

Compensation under scheme approved

by the Central Government " should

not be more than dropdown value of

"Compensation due/received by an

assessee from his employer or former

employer in connection with the

termination of his employment or

modification thereto" in the S. No. 1c in

Sch S or Rs. 500000/-

In Schedule Salary, S. No. . 3 Exempt Allowance u/s

10(10B)(i)-Retrenchment Compensation received in

respect of schemes not approved cannot exceed

Rs.500,000

266

In Schedule S in Field 3 Total value of

allowances to the extent exempt u/s 10

excluding HRA u/s 10(13A) shall not

exceed Total of Gross Salary at S. No. .

2 as reduced by House Rent Allowance

(of all the employers)

In Schedule S in Field 3 Total value of allowances to

the extent exempt u/s 10 excluding HRA u/s 10(13A)

shall not exceed Total of Gross Salary at S. No. . 2 as

reduced by House Rent Allowance (of all the

employers)

267 Sum of Drop downs in S. No. . 1a of

Schedule S should be equal to Sl No. 1a

If 1a of Schedule S is not equal to sum of drop down

of 1a

268 Sum of Drop downs in S. No. . 1b of

Schedule Should be equal to Sl No. 1b

if 1b of Schedule S is not equal to sum of drop down

of 1b

269

Sum of Drop downs in

S. No.

. 1c of

Schedule S should be equal to Sl No. 1c

If 1c of Schedule S is not equal to sum of drop down

of 1c

270 Entertainment allowance 16(ii) will not

be allowed for employees other than

government.

If Nature of Employer" is other than Central or State

government or PSU and Value in field 5b is more

than "Zero"

Note: This rule shall be applicable only when none

of the employer is Central or State Government or

PSU.

271 In Schedule Salary, Entertainment

allowance will be allowed only to the

extent of Rs 5000 or 1/5 of salary

whichever is less for Central Govt and

State Government employees u/s 16(ii)

If Nature of Employer" is Central or State

government or PSU and Value in field 5b is more

than 5000 or 1/5th of Basic Salary at 1a

Note : this rule is applicable only if one of the

"nature of employer" is select as "Central govt." or

"state govt." or PSU

272 In Schedule Salary, Professional tax u/s

16(iii) will not be allowed for

Pensioners

In Sch Salary, If all Nature of Employer" is

"pensioners" and Value in field 5c is more than

"Zero"

Note : this rule will be applicable only if "nature of

employment" is selected as "pensioner" in all blocks

273 Entry in Sch S - 1a- S. No. .13 shall not

be allowed against more than one

Employer.

Entry in Sch S - 1a- S. No. .13 (Gratuity) shall not be

allowed against more than one Employer.

274 Entry in Sch S - 1a- S. No. .12 shall not

be allowed against more than one

Employer.

Entry in Sch S - 1a- S. No. .12(commuted pension)

shall not be allowed against more than one

Employer.

275 In schedule S standard deduction

exceeds 50,000 or Net Salary

Schedule S S. No. 5a should not exceed 50,000 or

net salary as per S. No. 4 whichever is less

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276 In Schedule OS, S. No. 1 Gross amount

chargeable to tax at normal applicable

rates should be equal to the sum of S.

No. 1a+1b+1c+1d+1e

In Schedule OS - Sum of 1a+1b+1c+1d+1e is not

equal to S. No. 1

277 In Schedule OS, S. No. 3c Deduction

u/s 57 should be equal to the sum of S.

No. 3a(i)+3a(ii)+3b

In Schedule OS - Sum of 3a(i)+3a(ii)+3b is not equal

to 3c)

278 In Schedule OS, S. No. 1c Rental

income from machinery, plants,

building, etc., Gross is equal to zero or

null than S. No. 3b Depreciation should

not be greater than zero

In Schedule OS - 1c is equal to zero or null and S. No.

3b is greater than zero

279 In Schedule OS, S. No. 7 Income from

other sources (other than from owning

race horses) should be equal to sum of

S. No. 2+6

In Schedule OS - Sum of S. No. 2+6(enter 0 if

negative) is not equal to S. No. 7

280 In Schedule OS, S. No. 8 Income from

the activity of owning and maintaining

race horses should be equal to sum of

S. No. 8a-8b+8c+8d

In Schedule OS - Sum of 8a-8b+8c+8d is not equal to

S. No. 8e

281 In Schedule OS, S. No. 9 Income under

the head" Income from Other Sources"

should be equal to sum of S. No. (7

+8e)

In Schedule OS - Sum of 7 + 8e (take 8e is zero if

negative) is not equal to S. No. 9

Note: This rule will be applicable only if 8e is zero or

more than zero

282 In "Schedule OS" 2e should be equal to

sum of all the drop downs

In "Schedule OS" if 2e is not equal to sum of all the

drop downs

283 In Schedule OS, S. No. 1d Income of

the nature referred to in section

56(2)(x) which is chargeable to tax (di +

dii + diii + div + dv) should be equal to

sum of S. No. 1di+1dii+1diii+1div+1dv

value at S. No. 1d is not equal to sum of S. No.

1di+1dii+1diii+1div+1dv

284

Taxpayer is a non

resident and showing

income under section 115BBF

In Filing

status Residential

Status is "Non Resident"

and S. No. . 2dxvi-115BBF of Schedule OS is greater

than Zero.

285 In Schedule OS -column 3 of table 2f,

the sum of dropdown value of 1a

should not exceed the field 1a

"Dividend , Gross"

In Schedule OS the sum of all the dropdown value of

Col 2 Amount of income of 1a at column 3 of table

2f is more than value at field '1a'.

286 In Schedule OS - column 3 of table 2f,

the sum of dropdown value of 1b

should not exceed the field 1b

"Interest, Gross"

In Schedule OS the sum of all the dropdown value of

Col 2 Amount of income of 1b at column 3 of table

2f is more than value at field '1b'.

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287 In Schedule OS - column 3 of table 2f,

the sum of dropdown value of 1c

should not exceed the field 1c "Rental

income from machinery, plants,

buildings, etc., Gross"

In Schedule OS the sum of all the dropdown value of

Col 2 Amount of Income of 1c at column 3 of table

2f is more than value at field '1c'.

288 In Schedule OS - column 3 of table 2f,

the sum of dropdown value of 1d

should not exceed the field 1d "Income

of the nature referred to in section

56(2)(x) which is chargeable to tax "

In Schedule OS the sum of all the dropdown value of

Col 2 Amount of income of 1d at column 3 of table

2f is more than value at field '1d'.

289 In Schedule OS - column 3 of table 2f,

the sum of dropdown value of 2a

should not exceed the field 2a

"Winnings from lotteries, crossword

puzzles etc. chargeable u/s 115BB"

In Schedule OS the sum of all the dropdown value of

Col 2 Amount of Income of 2a at column 3 of table

2f is more than value at field '2a'.

290

Schedule OS

column 3 of table 2f,

the sum of dropdown value of 2d

should not exceed the field 2d "Any

other income chargeable at special

rate" above

In Schedule OS the sum of all the dropdown value of

Col 2 of Amount of Income of 2d at column 3 of

table 2f is more than value at field '2d'.

291 In Schedule OS - column 3 of table 2f,

the sum of dropdown value of 2e at Col

2 Amount of Income should not exceed

the field 2e "Pass through income in

the nature of income from other

sources chargeable at special rates"

above

In Schedule OS the sum of all the dropdown value of

Col 2 of Amount of Income of 2e at column 3 of

table 2f is more than value at field '2e'.

292 In schedule OS field 6 "Net Income

from other sources chargeable at

normal applicable rates " should equal

to (1 – 3 + 4 + 5-DTAA related to 1) i.e

"Gross income chargeable to tax at

normal applicable rates (1a+ 1b+ 1c+

1d + 1e) - Deductions under section 57

+ Amounts not deductible u/s 58 +

Profits chargeable to tax u/s 59 - DTAA

related to 1 in table f".

In Schedule OS - Sum of S. No. 1(after reducing

income related to DTAA portion)-3+4+5 should be

equal to 6

Note: For Non-Residents DTAA portion related to S.

No. . 1 to be reduced only when the TRC Flag for the

respective income is Y. For Residents, always,

reduce DTAA.

293 In schedule OS, S. No. 2f For TRC flag Y,

column 10 is not lower of column 6 and

column 9

In schedule OS, S. No. 2f , if TRC flag Y, column 10 is

not lower of column 6 and column 9- For residents

For Non residents - S. No. 2f , column 10 is not lower

of column 6(rates as per treaty) and column 9(rates

as per IT Act), only if TRC flag is Y

Instructions to Form ITR-2 (AY 2020-21)

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294 In Schedule OS - Sum of

2a+2b+2c+2d+2e+2f elements related

to S. No. . 1 is not equal to S. No. 2

In Schedule OS - Sum of 2a+2b+2c+2d+2e+2f

elements related to S. No. . 1 is not equal to S. No. 2

295 Deduction u/s 57iia can be claimed only

if income is offered in Family Pension in

Schedule OS

In Schedule OS, Deduction u/s 57iia shall be allowed

only if income is offered in Family Pension in S. No. .

1(e ) 1

296 In Schedule OS, S. No. . 1b is not equal

to sum of (bi+bii+biii+biv+bv)

In Schedule OS, S. No. . 1b should be equal to sum of

(bi+bii+biii+biv+bv)

297 In Schedule OS, S. No. . 2c Accumulated

balance of recognised provident fund

taxable u/s 111 is not equal to sum of

Col iii of Income Benefit

In Schedule OS, S. No. . 2c Accumulated balance of

recognised provident fund taxable u/s 111 should be

equal to sum of Col iii of Income Benefit

298 In Schedule OS, S. No. . 2c Total of tax

benefit is not equal to individual

amounts of col iv (Tax Benefit)

In Schedule OS, S. No. . 2c Total of tax benefit should

be equal to individual amounts of col iv (Tax Benefit)

299 The total of all the quarter of Dividend

Income u/s 115BBDA is not equal to [2d

(115BBDA Dividend Income from

domestic company exceeding 10Lakh) +

115BBDA dropdown of 2e - DTAA

115BBDA - DTAA 115BBDA PTI] of

Schedule OS (Not applicable for

Resident Senior Citizens)

In Schedule OS, S. No. . 10 the quarterly break up of

Dividend Income u/s 115BBDA (i+ii+iii+iv+v) should

be equal to [2d (115BBDA Dividend Income from

domestic company) + 115BBDA dropdown of 2e -

DTAA 115BBDA -DTAA 115BBDA PTI] of Schedule OS

Note: This rule is Not applicable for Resident Senior

Citizens

Note: For Non-Residents DTAA income to be

reduced only TRC flag is Y for the respective income

300 The total of all the quarter of Income

from Lottery is not equal to 2a of

Schedule OS - DTAA 115BB respectively

(Not applicable for Resident Senior

Citizens).

In Schedule OS, S. No. . 10 the quarterly break up of

Income by way of winnings from lotteries,

crossword puzzles, races, games, gambling, betting

etc. referred to in section 2(24)(ix) (i+ii+iii+iv+v)

should be equal to S. No. . 2a Winnings from

lotteries, crossword puzzles etc. chargeable u/s

115BB - DTAA 115BB respectively

Note: This rule is Not applicable for Resident Senior

Citizens

Note: For Non-Residents DTAA income to be

reduced only TRC flag is Y for the respective income

301 In Schedule CYLA Long term capital gain

taxable at DTAA rates should be equal

to S. No. 9viii of item E of Schedule CG

Value in 1x of Schedule CYLA is not equal to S. No.

9viii of item E of schedule CG

302 Total of STCG is not equal to the

individual breakup in Schedule CG

Value at field "A9 " in "Schedule CG" is not equal to

the sum of value A1e of all the blocks+ A2e+ A3a+

A3b+ A4e+ A5e+A6+A7-A8a of Schedule CG .

303 Total of LTCG is of equal to the

individual breakup in Schedule CG

Value at field "B13" in "Schedule CG" is not equal to

the sum of value (B1e of all the blocks

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+B2e+B3e+B4c+ B5c+B6e+B7c +B8c+B8f+ B9e+B10 +

B11 - B12a) of Schedule CG.

304

In Schedule CG,

S. No.

C Income

chargeable under the head "Capital

Gain" is should be equal to the sum of

S. No. A9+B13

Value at field "C " in "Schedule CG" is not equal to

the sum of value A9+B13 of Schedule CG.

Note: This rule will applicable only if B13 is positive.

305 In Schedule CG, Full Value of

Consideration (si no A1aiii) is zero than

expenses (si no A1b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

A1aiii) is zero and expenses (sr no A1b(iv) are more

than zero

306 In Schedule CG, Full Value of

Consideration (si no A2a) is zero than

expenses (si no A2b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

A2a) is zero and expenses (sr no A2b(iv) are more

than zero

307 In Schedule CG, Full Value of

Consideration (si no A4aiii) is zero than

expenses (si no A4b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

A4aiii) is zero and expenses (sr no A4b(iv) are more

than zero

308 In Schedule CG, Full Value of

Consideration (si no A5aiii) is zero than

expenses (si no A5b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

A5aiii) is zero and expenses (sr no A5b(iv) are more

than zero

309 In Schedule CG, Full Value of

Consideration (si no B1aiii) is zero than

expenses (si no B1b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

B1aiii) is zero and expenses (sr no B1b(iv) are more

than zero

310 In Schedule CG, Full Value of

Consideration (si no B2a) is zero than

expenses (si no B2b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

B2a) is zero and expenses (sr no B2b(iv) are more

than zero

311 In Schedule CG, Full Value of

Consideration (si no B3a) is zero than

expenses (si no B3b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

B3a) is zero and expenses (sr no B3b(iv) are more

than zero

312 In Schedule CG, Full Value of

Consideration (si no B6aiii) is zero than

expenses (si no B6b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

B6aiii) is zero and expenses (sr no B6b(iv) are more

than zero

313 In Schedule CG, Full Value of

Consideration (si no B9aiii) is zero and

expenses (si no B9b(iv) should not be

claimed

If in Schedule CG, Full Value of Consideration (sr no

B9aiii) is zero but expenses (sr no B9b(iv) are

claimed

314

In Schedule CG, LTCG Pass

through

income should be equal to the amount

of net income/ loss of LTCG mentioned

in Schedule PTI

Schedule CG

S. No.

. B11 is not equal to the sum of

amount of net income/ loss of col. 9 of S. No. .(ii)(b)

of Sch PTI against all the Names of business trust /

investment fund

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315 In Schedule CG, STCG Pass through

income should be equal to the amount

of net income/ loss of STCG mentioned

in Schedule PTI

Schedule CG S. No. . A7 is not equal to the sum of

amount of net income/ loss of col. 9 of S. No.

.(ii)(a)of Sch PTI against all the Names of business

trust / investment fund

316 In schedule CG, S. No. . A1 biv of STCG

Total should be equal to sum of

A1(bi+bii+biii)

If in Sch CG A1(biv) is not equal to Sum of

A1(bi+bii+biii)

317 In schedule CG, S. No. . A1c of STCG

Balance should be equal to A1(aiii-biv)

If in Sch CG A1c is not equal to A1(aiii-biv)

318 In Schedule CG S. No. A1e of STCG

should be the difference of A(1c-1d)

If in Sch CG A1e is not equal to A(1c-1d)

319 In schedule CG, S. No. . A2 biv of STCG

Total should be equal to sum of

A2(bi+bii+biii)

If in Sch CG A2(biv) is not equal to Sum of

A2(bi+bii+biii)

320 In schedule CG, S. No. . A2c of STCG

Balance should be equal to A(2a-biv)

If in Sch CG A2c is not equal to A(2a-biv)

321 In Schedule CG S. No. A2e of STCG

should be equal to the sum of A(2c+2d)

If in Sch CG A2e is not be equal to A(2c+2d)

322

In Schedule CG

S. No.

A4(a)(ic) should

be higher of A4(a)(ia) or A4(a)(ib)

n Schedule CG

S. No.

A4(a)(ic) is lower of

A4(a)(ia) or A4(a)(ib)

323

In Schedule CG,

S. No.

. A4(aiii) should

be equal to sum of A4[(a)(ic)+(a)(ii)]

If in Sch CG

S. No.

. A4(aiii) is not equal to sum of

A4[(a)(ic)+(aii)]

324 If in Sch CG A4(biv) is should be equal

to Sum of A4(bi+bii+biii)

If in Sch CG A4(biv) is not equal to Sum of

A4(bi+bii+biii)

325 In schedule CG, S. No. . A4c Balance

should be equal to A4(aiii-biv)

If in Sch CG A4c Balance is not equal to A4(aiii-biv)

326 In Schedule CG S. No. A4e of STCG

should be equal to the sum of A(4c+4d)

If in Sch CG A4e is not equal to A(4c+4d)

327 In Schedule CG S. No. A5(a)(ic) should

be higher of A5(a)(ia) or A5(a)(ib)

If in Schedule CG S. No. A5(a)(ic) is lower of

A5(a)(ia) or A5(a)(ib)

328 In Schedule CG, S. No. . A5(aiii) should

be equal to sum of A5[(a)(ic)+(aii)]

If in Sch CG S. No. . A5(aiii) is not equal to sum of

A5[(a)(ic)+(aii)]

329 If in Sch CG A5(biv) is not equal to Sum

of A5(bi+bii+biii)

If in Sch CG A5(biv) is not equal to Sum of

A5(bi+bii+biii)

330 In schedule CG, S. No. . A5c Balance

should be equal to A5(aiii-biv)

If in Sch CG A5c Balance is not equal to A5(aiii-biv)

331 In Schedule CG S. No. A5e of STCG

should be equal to the sum of A(5c+5d)

If in Sch CG A5e is not equal to A(5c+5d)

332 In Schedule CG S. No. A6 of STCG

should be equal to the sum of A(aXi +

If in Sch CG A6 is not equal to A(aXi + b)

333 In Schedule CG S. No. A7 of STCG

should be equal to the sum of (A7a +

A7b + A7c)

If in Sch CG A7 is not equal to (A7a + A7b + A7c)

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334 In Schedule CG, S. No. . A8 Col. 10

Applicable Rate is not equal to lower of

Col. 6 (Rate as per Treaty) or Col. 9

(Rate as per IT Act)

In schedule CG, S. No. A8 , column 10 is not lower of

column 6(rates as per treaty) and column 9(rates as

per IT Act)- For residents

For Non residents - S. No. A8 , column 10 is not

lower of column 6(rates as per treaty) and column

9(rates as per IT Act), only if TRC flag is Y.

335 In schedule CG, S. No. . B1 biv of LTCG

Total should be equal to sum of

B1(bi+bii+biii)

If in Sch CG B1(biv) is not equal to Sum of

B1(bi+bii+biii)

336 In schedule CG, S. No. . B1c of LTCG

Balance should be equal to B1(aiii-biv)

If in Sch CG B1c is not equal to B1(aiii-biv)

337 In Schedule CG S. No. B1e of LTCG

should be the difference of B(1c-1d)

If in Sch CG B1e is not equal to B(1c-1d)

338

In schedule CG,

S. No.

. B2 biv of LTCG

Total should be equal to sum of

B2(bi+bii+biii)

If in Sch CG B2(biv) is not equal to Sum of

B2(bi+bii+biii)

339 In schedule CG, S. No. . B2c of LTCG

Balance should be equal to B(2a-biv)

If in Sch CG B2c is not equal to B(2a-biv)

340 In Schedule CG S. No. B2e of LTCG

should be the difference of B(2c-2d)

If in Sch CG B2e is not equal to B(2c-2d)

341 In schedule CG, S. No. . B3 biv of LTCG

Total should be equal to sum of

B3(bi+bii+biii)

If in Sch CG B3(biv) is not equal to Sum of

B3(bi+bii+biii)

342 In schedule CG, S. No. . B3c of LTCG

Balance should be equal to B(3a-biv)

If in Sch CG B3c is not equal to B(3a-biv)

343 In Schedule CG S. No. B3e of LTCG

should be the difference of B(3c-3d)

If in Sch CG B3e is not equal to B(3c-3d)

344

In Schedule CG,

S. No.

. B4a LTCG u/s

112A is not equal to total of Col. 14 of

Schedule 112A

In Schedule CG,

S. No.

. B4a LTCG u/s 112A should

be equal to total of Col. 14 of Schedule 112A

345

In Schedule CG

S. No.

B4c of LTCG is

not equal to B(4a-4b)

If in Sch CG

S. No.

B4c is not equal to B(4a

4b)

Note: This rule is applicable if 4a is greater than 4b

346 In schedule CG, S. No. . B5c LTCG on

share or debenture should be equal to

B(5a-5b)

If in Sch CG S. No. . B5c is not equal to (5a-5b)

Note: This rule is applicable if 5a is greater than 5b

347

In Schedule CG

S. No.

B6(a)(ic) should

be higher of B6(a)(ia) or B4(a)(ib)

If in Sch CG

S. No.

B6(a)(ic) is lower of B6(a)(ia) or

B6(a)(ib)

348 In schedule CG, S. No. . B6 aiii Total

should be equal to sum of B6(a)(ic+ii)

If in Sch CG B6 aiii Total is not equal to sum of

B6(a)(ic+ii)

349 In schedule CG, S. No. . B6 biv Total

should be equal to sum of

B6(bi+bii+biii)

If in Sch CG S. No. . B6 biv Total is not equal to sum

of B6(bi+bii+biii)

350 In schedule CG, S. No. . B6c Balance

should be equal to B(6aiii-biv)

If in Sch CG S. No. . B6c is not equal to B(6aiii-biv)

351 In Schedule CG S. No. B6e of LTCG

should be equal to B(6c-6d)

If in Sch CG S. No. B6e is not equals to B(6c-6d)

Note: This rule is applicble if 6c is greater than 6d

352 In Schedule CG, S. No. . B7a LTCG u/s

112A is not equal to total of Col. 14 of

Schedule 115AD(1)(iii)

In Schedule CG, S. No. . B7a LTCG u/s 112A should

be equal to total of Col. 14 of Schedule 115AD(1)(iii)

Instructions to Form ITR-2 (AY 2020-21)

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353 In Schedule CG S. No. B7c of LTCG

should be equal to B(7a-7b)

If in Sch CG S. No. B7c is not equal to B(7a-7b)

Note: This rule is applicable if 7a is greater than 7b

354 In schedule CG, S. No. . B8c LTCG on

share or debenture should be equal to

B(8a-8b)

If in Sch CG S. No. . B8c is not equal to B(8a-8b)

355 In Schedule CG S. No. B8f of LTCG

should be equal to B(8d-8e)

If in Sch CG S. No. B8f is not equal to B(8d-8e)

Note: This rule is applicable if 8d is greater than 8e

356 In Schedule CG S. No. B9(a)(ic) should

be higher of B9(a)(ia) or B9(a)(ib)

If in Sch CG B9(a)(ic) is lower of B9(a)(ia) or B9(a)(ib)

357

In schedule CG,

S. No.

. B9 aiii Total

should be equal to sum of B9(a)(ic+ii)

If in Sch CG B9 aiii Total is not equal to sum of

B9(a)(ic+ii)

358

In schedule CG,

S. No.

. B9 biv Total

should be equal to sum of

B9(bi+bii+biii)

If in Sch CG B9 biv Total is not equal to sum of

B9(bi+bii+biii)

359 In schedule CG, S. No. . B9c Balance

should be equal to B(9aiii-biv)

If in Sch CG S. No. . B9c Balance is not equal to

B(9aiii-biv)

360 In Schedule CG S. No. B9e of LTCG

should be equal to B(9c-9d)

If in Sch CG S. No. B9e of LTCG is not equal to B(9c-

9d)

Note: This rule is applicable if 9c is greater than 9d

361 In Schedule CG, S. No. . B10 should be

equal to B10(aXi + aXii + b)

If in Sch CG S. No. . B10 is not equal to B10(aXi + aXii

+ b)

362 In Schedule CG, S. No. . B11 should be

equal to B11a+B11b

If in Sch CG S. No. . B11 is not equals to

B11a1+B11a2+B11b

363 In Schedule CG, S. No. . B12 Col. 10

Applicable Rate is not equal to lower of

Col. 6 (Rate as per Treaty) or Col. 9

(Rate as per IT Act)

In schedule CG, S. No. B12 , column 10 is not lower

of column 6(rates as per treaty) and column 9(rates

as per IT Act)- For residents

For Non residents - S. No. B12 , column 10 is not

lower of column 6(rates as per treaty) and column

9(rates as per IT Act), only if TRC flag is Y

364 In Schedule CG, S. No. D1g is not equal

to sum of D(1a + 1b + 1c + 1d + 1e + 1f)

If value at field D1g is not equal to the sum of S. No.

D(1a + 1b + 1c + 1d + 1e + 1f)

365 In Schedule CG, S. No. Eix is not equal

to the sum of S. No. (ii + iii + iv + v + vi +

vii+viii)

If value at field Eix is not equal to the sum of S. No.

(ii + iii + iv + v + vi + vii+viii)

Note : check for all columns(i.e, 2 to 8)

366 In “Schedule CG" E(x) Total should be

equal to the sum of E(Capital Loss to be

set off -Total loss set off)

If value at field Ex is not equal to the difference of S.

No. i-ix

367 Income claimed in "Short term

chargeable at applicable rate", but

Table E in Sch CG not filled

Sum of (A1e*+A3b*+ A5e*+A6*+ A7c*) should be

equal to S. No. . iv of Col. No. 1 against applicable

rate of Table E in Sch CG

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

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368 Income claimed in Long term

chargeable @20%,but Table E in Sch CG

not filled

Sum of (B1e*+B2e*+B5c*+ B8f*+B9e*+B10*+

B11b*) should be equal to S. No. . vii of Col. No. 1

against applicable rate of Table E in Sch CG

Note: The figures of LTCG in this table (B1e* etc.)

are the amounts of LTCG computed in respective

column (B1-B11) as reduced by the amount of LTCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . B12.

369

In Schedule CG, Value at field Ei2 is not

equal to the sum of S. No. (A2e+ A3a+

A7a)

If value at field Ei2 is not equal to the sum of

S. No.

(A2e*+ A3a*+ A7a*)

Note: This rule will be applicable only if the sum of S.

No. (A2e+ A3a+ A7a) is negative

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

370 In Schedule CG, Value at field Ei3 is not

equal to the sum of S. No. (A4e+ A7b)

If value at field Ei3 is not equal to the sum of S. No.

(A4e*+ A7b*)

Note: This rule will be applicable only if the sum of S.

No. (A4e+ A7b) is negative

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

371 In Schedule CG, value at field Ei4 is not

equal to the sum of S. No.

(A1e+A3b+A5e+A6+A7c)

If value at field Ei4 is not equal to the sum of S. No.

(A1e*+A3b*+A5e*+A6*+A7c*)

Note: This rule will be applicable only if the sum of S.

No. (A1e+A3b+A5e+A6+A7c) is negative

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

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372 In Schedule CG, S. No. Ei5 is not equal

to Amount of income at S. No. A8b.

Value at field Ei5 is not equal to 2 Amount of income

at S. No. A8b

Note: This rule will be applicable only if the Amount

of income at S. No. A8b is negative

373 In Sch CG, value at field Ei6 is not equal

to the sum of S. No. (B3e+B4c+

B6e+B7c+ B8c+ B11a1+B11a2)

If value at field Ei6 is not equal to the sum of S. No.

(B3e*+B4c*+ B6e*+B7c*+ B8c*+ B11a1*+B11a2*)

Note: This rule will be applicable only if the sum of S.

No. (B3e+B4c+ B6e+B7c+ B8c+ B11a1+B11a2) is

negative

Note: The figures of LTCG in this table (B1e* etc.)

are the amounts of LTCG computed in respective

column (B1-B11) as reduced by the amount of LTCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . B12.

374 In Sch CG, value at field Ei7 is not equal

to the sum of S. No.

(B1e+B2e+B5c+B8f+B9e+B10+B11b)

If value at field Ei7 is not equal to the sum of S. No.

(B1e*+B2e* +B5c*+B8f*+B9e*+B10*+B11b*)

Note: This rule will be applicable only if the sum of S.

No. (B1e+B2e +B5c+B8f+B9e+B10+B11b) is negative

Note: The figures of LTCG in this table (B1e* etc.)

are the amounts of LTCG computed in respective

column (B1-B11) as reduced by the amount of LTCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . B12.

375

In Schedule CG,

S. No.

Ei8 is not equal

to Amount of income at S. No. B12b.

Value at field Ei8 is not equal to Amount of income

at S. No. B12b

Note: This rule will be applicable only if the Amount

of income at S. No. B12b is negative

376

In Sch CG, value at field Eii is not equal

to the sum of S. No. (A2e+A3a+A7a)

If value at field Eii is not equal to the sum of

S. No.

(A2e*+A3a*+A7a*)

Note: This rule will be applicable only if the

(A2e+A3a+A7a) is positive

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

Instructions to Form ITR-2 (AY 2020-21)

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377 In Sch CG, value at field Eiii is not equal

to the sum of S. No. (A4e+A7b)

If value at field Eiii is not equal to the sum of S. No.

(A4e*+A7b*)

Note: This rule will be applicable only if the

(A4e+A7b) is positive

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

378 In Sch CG, value at field Eiv is not equal

to the sum of S. No. (A1e+A3b+A5e

+A6+A7c)

If value at field Eiv is not equal to the sum of S. No.

(A1e*+A3b*+A5e* +A6*+A7c*)

Note: This rule will be applicable only if the

(A1e+A3b+A5e +A6+A7c) is positive

Note: The figures of STCG in this table (A1e* etc.)

are the amounts of STCG computed in respective

column (A1-A7) as reduced by the amount of STCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . A8.

379

In Schedule CG,

S. No.

Ev is not equal to

Amount at income of S. No. A8b.

Value at field Ev

is not equal to Amount of income at

S. No. A8b

Note: This rule will be applicable only if the total of

Col. 2 Amount of income of S. No. A8b is positive

380

In Sch CG, value at field Evi is not equal

to the sum of S. No.

(B3e+B4c+B6e+B7c+B8c+B11a1+B11a2)

If value at field Evi is not equal to the sum of

S. No.

(B3e*+B4c*+B6e* +B7c*+B8c*+B11a1*+B11a2*)

Note: This rule will be applicable only if the

(B3e+B4c+B6e+B7c+B8c+B11a1+B11a2) is positive

Note: The figures of LTCG in this table (B1e* etc.)

are the amounts of LTCG computed in respective

column (B1-B11) as reduced by the amount of LTCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . B12.

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381 In Sch CG, value at field Evii is not equal

to the sum of S. No.

(B1e+B2e+B5c+B8f+B9e+B10+B11b)

If value at field Evii is not equal to the sum of S. No.

(B1e+B2e+B5c+B8f+B9e+B10+B11b)

Note: This rule will be applicable only if the

(B1e+B2e+B5c+B8f+B9e+B10+B11b) is positive

Note: The figures of LTCG in this table (B1e* etc.)

are the amounts of LTCG computed in respective

column (B1-B11) as reduced by the amount of LTCG

chargeable or not chargeable to tax at special rates

as per DTAA, which is included therein, if any.

For Non Residents amount will be reduced only if

TRC flag is Yes at column No. 7 of S. No. . B12.

382 In Schedule CG, S. No. Eviii is not equal

to Amount of income at S. No. B12b.

Value at field Eviii is not equal to Amount of income

at S. No. B12b

Note: This rule will be applicable only if the Amount

of income at S. No. B12b is positive

383 There is inconsistency in the amounts

/Totals entered in Schedule CG OR

Taxpayer is claiming deductions u/s 54

which are more than the amounts

allowable as per the respective

sections.

Deductions claimed under respective section in

STCG and LTCG is not matching with Table D. (Eg:

amount calimed u/s 54 in different fields is not

matching with amount entered in field u/s 54 in

table D"

384

In Sch CG, value at field E9 is not equal

to the Col no (1-2-3-4-5-6-7-8)

If value at field E9 is not equal to the Col no (1

5-6-7-8)

Note : if result is negative, restrict to Zero.

385 In schedule CG at table F total of all the

quarter of field "Short-term capital

gains taxable at the rate of 15%" is not

matching with field 3(iii) of schedule

BFLA "Short-term capital gain taxable

@ 15% (Not applicable for Resident

Senior Citizens)"

In Schedule CG, Table F S. No. . 1 the breakup of all

the quarters is not equal to the value from item 3iii

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

386 In schedule CG at table F total of all the

quarter of field "Short-term capital

gains taxable at the rate of 30%" is not

matching with field 3(iv) of schedule

BFLA "Short-term capital gain taxable

@ 30%" (Not applicable for Resident

Senior Citizens)

In Schedule CG, Table F S. No. . 2 the breakup of all

the quarters is not equal to the value from item 3iv

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

Instructions to Form ITR-2 (AY 2020-21)

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387 In schedule CG at table F total of all the

quarter of field "Short-term capital

gains taxable at applicable rates" is not

matching with field 3(v) of schedule

BFLA "Short-term capital gain taxable

at applicable rates" (Not applicable for

Resident Senior Citizens)

In Schedule CG, Table F S. No. . 3 the breakup of all

the quarters is not equal to the value from item 3v

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

388

In schedule CG at table F total of all the

quarter of field "Short-term capital

gains taxable at DTAA rates" is not

matching with field 3(vi) of schedule

BFLA "Short-term capital gain taxable

at special rates in India as per DTAA"

(Not applicable for Resident Senior

Citizens)

In Schedule CG, Table F

S. No.

. 4 the breakup of all

the quarters is not equal to the value from item 3vi

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

389 In schedule CG at table F total of all the

quarter of field "Long- term capital

gains taxable at the rate of 10%" is not

matching with field 3(vii) of schedule

BFLA "Long-term capital gain taxable @

10%" (Not applicable for Resident

Senior Citizens)

In Schedule CG, Table F S. No. . 5 the breakup of all

the quarters is not equal to the value from item 3vii

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

390 In schedule CG at table F total of all the

quarter of field "Long- term capital

gains taxable at the rate of 20%" is not

matching with field 3(viii) of schedule

BFLA "Long term capital gain taxable @

20%" (Not applicable for Resident

Senior Citizens)

In Schedule CG, Table F S. No. . 6 the breakup of all

the quarters is not equal to the value from item 3viii

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

391 In schedule CG at table F total of all the

quarter of field "Long term capital gains

taxable @ DTAA rates" is not matching

with field 3(ix) of schedule BFLA "Long-

term capital gain taxable at special

rates in India as per DTAA" (Not

applicable for Resident Senior Citizens)

In Schedule CG, Table F S. No. . 7 the breakup of all

the quarters is not equal to the value from item 3ix

of schedule BFLA

Note: This rule is not applicable for resident senior

citizens

392 There are Investment/ deposit/

payments between 01.04.2020 to

31.07.2020 for the purpose of claiming

any deduction under Part B of Chapter

VIA but details are not provided in

schedule DI

In Part B- Deductions and Taxable total Income,

answer to "Whether, you have made any

investment/ deposit/ payments between 01.04.2020

to 31.07.2020 for the purpose of claiming any

deduction under Part B of Chapter VIA?" is selected

as "Yes" but schedule DI is blank/ null

393 Sections mentioned in schedule DI are

not matching with section under which

deduction is claimed (80C to 80GGC) in

Part B- Deductions and Taxable total

Income

if question in VIA is" and Section & amount

mentioned in schedule DI column no 1 & col 2 is not

matching with sections from 80C to 80GGC for

which amount (system calculated) claimed by

taxpayer in Part B- Deductions

Instructions to Form ITR-2 (AY 2020-21)

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394 Deduction attributable to

investment/expenditure made

between 01.04.2020 to 31.07.2020 in

schedule DI is not filled

If answer to "Whether, you have made any

investment/ deposit/ payments between 01.04.2020

to 31.07.2020 for the purpose of claiming any

deduction under Part B of Chapter VIA?" is selected

as "Yes" and column no 2 of schedule DI is greater

than zero then column no 3 cannot be blank/ null

395

Deduction attributable to

investment/expenditure made

between 01.04.2020 to 31.07.2020

cannot be more than Eligible amount of

deduction during FY 2019-20 in

schedule DI

Amoun

t in column no 3 is more than column no 2

396 Section mentioned in S. No. B in

schedule DI are not matching with the

sections as per S. No. B10a of Long

term capital gains of Schedule CG

Section & Amount mentioned in schedule DI S. No. B

column no 1 is not matching with sections S. No.

B10a of Long term capital gains of Schedule CG

397 Section mentioned in S. No. B in

schedule DI are not matching with the

sections as per S. No. As per S. No.

A6a of Schedule CG of Short term

capital gains of Schedule CG

Section & Amount mentioned in schedule DI S. No. B

column no 1 is not matching with sections as per S.

No. A6a of Schedule CG of Short term capital gains

of Schedule CG

398 Amount utilised between 01.04.2020 to

31.07.2020 in S. No. B of Schedule DI

cannot exceed column no 2 of S. No. B

of schedule DI

Amount in column no 3 in S. No. B of schedule DI is

more than column no 2 of S. No. B of schedule DI

399 Deduction u/s 80CCD(2) cannot be

claimed by tax payer who has selected

all employer category as "Pensioners"

value at field "Deduction u/s 80CCD(2)" in S. No. 1(e

)of schedule VIA is more than zero and all employer

category is selected as "Pensioners" in schedule

Salary

400 Deduction u/s 80CCD(2) should not be

more than 14% of salary if any of the

employer is Central Government or

10% of salary in case of employer

category selected other than

"pensioners & central government"

Any of the nature of Employer is Central

Government & In schedule VI-A value mentioned at

field sr no.1e is more than 14% of value mentioned

in the field (Basic+DA of drop down as per 1a of all

the employers) 1-1b of Sch Salary

Value mentioned in the field Sr. no 1e of Sch VI-A is

more than 10% of value mentioned in the field

(Basic+DA of drop down as per 1a of all the

employers) of Schedule Salary and Nature of

Employer is other than "central goverment" &

"Pensioner"

Note: If the GTI is less than or equal to zero, this rule

will skipped

Instructions to Form ITR-2 (AY 2020-21)

Page 89 of 103

401 If amount of deduction under chapter

VIA for any section from section 80C to

80 GGC is filled but drop down for

Whether, you have made any

investment/ deposit/ payments

between 01.04.2020 to 31.07.2020 for

the purpose of claiming any deduction

under Part B of Chapter VIA? is not

selected

In Schedule VI-A, Part B- Deductions, user value in

any field from 80C to 80GGC is greater than zero

and drop down for "Whether, you have made any

investment/ deposit/ payments between 01.04.2020

to 31.07.2020 for the purpose of claiming any

deduction under Part B of Chapter VIA?" is not

selected

402 In exempt allowances only Sec

10(10B)(i) OR Sec 10(10B)(ii) OR Sec

10(10C) can be selected.

In Schedule salary value mentioned at sr no.3 if

more than one drop down is selected from "Sec

10(10B) First proviso " or "10(10B) Second proviso "

or "Sec 10(10C)."

403 In Schedule Salary, no exempt

allowance drop down can be selected

more than once

In Schedule Salary, at field 3 "Exempt allowance" no

dropdown can be selected more than once

404

Relief u/s 89 cannot be claimed by

taxpayer if details of salary or family

pension are "zero"/ "blank"

Relief u/s 89 cannot be greater than zero if Taxable

income under the head salary at Sr. no. 6 in

Schedule Salary is "Zero"/"Blank" or in Schedule OS

net income from family pension (.i.e family pension

(at sr. no. ie) as reduced by deduction u/s. 57(iia) at

Sr. no. 3a(ii)) is "Zero/Blank"

405 If exempt allowance u/s 10(13A) &

deduction u/s 80GG is claimed at Rs.

60000, then no deduction will be

allowed u/s 80GG

In Schedule Salary drop down in field exempt

allowance is selected as 10(13A) and deduction in

Schedule VI-A u/s. 80 GG (1n) is claimed at Rs. 60000

or more

406 In Schedule VIA,

Resident assessee has claimed

deduction u/s 80U for self with severe

disability is less or more than the

maximum limit of Rs.125,000

In the schedule VI-A value at 2u is selected as "self

with severe disability" and the value at field 2u is

less or more than 125,000

407 In Schedule VI-A, assessee has claimed

deduction u/s 80DD for dependent

person with severe disability is less or

more than the maximum limit of

Rs.1,25,000

If drop down selected at S. No. (g) of schedule VIA

u/s 80DD is dependent person with severe disability

and amount is less or more Rs. 125000

408

In Schedule VI

A, assessee has claimed

deduction u/s 80U for Self with

disability less or more than the

maximum limit of Rs. 75,000

In the schedule VI

value at 2u is selected as "Self

with disability" and the value at field 2u is less or

more than 75,000

409

Assessee claiming deduction u/s

10(10AA) more than the maximum

limit of Rs 300000/- for employer

category other than "Central and State

Government"

In Schedule S, employer category is other than

"Central or State government" in all blocks and the

deduction u/s. 10(10AA) is more than Rs. 300000

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410 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115A(1)(a)(i) '

Dividends received by non-resident (not being

company)

or foreign company' is not equal to the amount

entered at corresponding item of S. No. . 2d of

Schedule OS after reducing applicable DTAA income

, if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

411 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115A(1)(a)(ii)'

Interest received in the case of non-residents' is not

equal to the amount entered at corresponding item

of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

412 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s

115A(1)(a)(iia)' Interest received by non-resident

from infrastructure debt fund' is not equal to the

amount entered at corresponding item of S. No. . 2d

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

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passed after reducing DTAA income as referred to in

2f under given section

413

Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income charg

able u/s

115A(1)(a)(iiaa)' Income received by non-resident as

referred in section 194LC' is not equal to the amount

entered at corresponding item of S. No. . 2d of

Schedule OS after reducing applicable DTAA income

, if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

414 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s

115A(1)(a)(iiab)' Income received by non-resident as

referred in section 194LD' is not equal to the

amount entered at corresponding item of S. No. . 2d

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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415 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s

115A(1)(a)(iiac)' Income received by Non resident as

in S.194LBA' is not equal to the amount entered at

corresponding item of S. No. . 2d of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

416

Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income charg

able u/s

115A(1)(a)(iii)' Income from units purchased in

foreign currency in the case of non-residents' is not

equal to the amount entered at corresponding item

of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

417 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115A(1)(b)(A)

& 115A(1)(b)(B) 'Income from royalty or fees for

technical services received from Government or

Indian concern' is not equal to the amount entered

at corresponding item of S. No. . 2d of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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418 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115AC(1)(a &

b)' Income from bonds or GDR purchased in foreign

currency in case of a non-resident' is not equal to

the amount entered at corresponding item of S. No.

. 2d of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

419 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115ACA'

Income by way of dividends from GDRs purchased in

foreign currency by residents' is not equal to the

amount entered at corresponding item of S. No. . 2d

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

420 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115AD(1)(i)'

Income received by an FII in respect of securities

(other than units referred to in section115AB)' is not

equal to the amount entered at corresponding item

of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

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passed after reducing DTAA income as referred to in

2f under given section

421

Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income charg

able u/s 115AD(1)(i

Income received by an FII in respect of bonds or

government securities referred to in section 194LD '

is not equal to the amount entered at corresponding

item of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

422 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115BBA' Tax

on non-resident sportsmen or sports associations or

entertainer' is not equal to the amount entered at

corresponding item of S. No. . 2d of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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423 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115BBC'

Anonymous donations ' is not equal to the amount

entered at corresponding item of S. No. . 2d of

Schedule OS after reducing applicable DTAA income

, if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

424

Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income charg

able u/s 115BBDA'Tax

on certain dividends received from domestic

companies.' is not equal to the amount entered at

corresponding item of S. No. . 2d of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

425

Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income charg

able u/s 115BBF'

Income by way of royalty taxable ' is not equal to

the amount entered at corresponding item of S. No.

. 2d of Schedule OS after reducing applicable DTAA

income , if any

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

This rule is applicable only if entered value at S. No. .

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2d of Schedule OS after reducing applicable DTAA

income , if any = 0 or null and in Schedule SI ,

115BBF >0

426 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115BBG'

Income by way of Transfer of carbon credits ' is not

equal to the amount entered at corresponding item

of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

427 Special income offered in schedule OS

S. No. 2d is not equal to corresponding

income in schedule SI

In schedule SI , Income chargeable u/s 115E

'Investment Income of a Non-Resident Indian' is not

equal to the amount entered at corresponding item

of S. No. . 2d of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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428 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(i)' Dividends received by non-resident

(not being company) or foreign company chargeable

u/s 115A(' is not equal to the amount entered at

corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

429 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(ii)' Interest received in the case of non-

residents' is not equal to the amount entered at

corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

430 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(iia)' Interest received by non-resident

from infrastructure debt fund' is not equal to the

amount entered at corresponding item of S. No. . 2e

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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431 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(iiaa)' Income received by non-resident as

referred in section 194LC' is not equal to the amount

entered at corresponding item of S. No. . 2e of

Schedule OS after reducing applicable DTAA income

, if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

432 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(iiab)' Income received by non-resident as

referred in section 194LD' is not equal to the

amount entered at corresponding item of S. No. . 2e

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

433 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(iiac)' Income received by Non resident as

in S.194LBA' is not equal to the amount entered at

corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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434 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115A(1)(a)(iii)' Income from units purchased in

foreign currency in the case of non-residents' is not

equal to the amount entered at corresponding item

of S. No. . 2e of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

435 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through income chargeable u/s

115A(1)(b)(A) & 115A(1)(b)(B) 'Income from royalty

or fees for technical services received from

Government or Indian concern' is not equal to the

amount entered at corresponding item of S. No. . 2e

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

436 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115AC(1)(a & b)' Income from bonds or GDR

purchased in foreign currency in case of a non-

resident' is not equal to the amount entered at

corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

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passed after reducing DTAA income as referred to in

2f under given section

437

Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Charg

able u/s

115ACA 'Income by way of dividends from GDRs

purchased in foreign currency by residents' is not

equal to the amount entered at corresponding item

of S. No. . 2e of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

438 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115AD(1)(i)' Income received by an FII in respect of

securities (other than units referred to in

section115AB)' is not equal to the amount entered

at corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

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439 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115AD(1)(i)' Income received by an FII in respect of

bonds or government securities referred to in

section 194LD ' is not equal to the amount entered

at corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

440 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115BBA' Tax on non-resident sportsmen or sports

associations or entertainer' is not equal to the

amount entered at corresponding item of S. No. . 2e

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

441 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115BBC' Anonymous donations ' is not equal to the

amount entered at corresponding item of S. No. . 2e

of Schedule OS after reducing applicable DTAA

income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

Instructions to Form ITR-2 (AY 2020-21)

Page 102 of 103

442 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115BBDA'Tax on certain dividends received from

domestic companies.' is not equal to the amount

entered at corresponding item of S. No. . 2e of

Schedule OS after reducing applicable DTAA income

, if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

443 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115BBF' Income by way of royalty taxable ' is not

equal to the amount entered at corresponding item

of S. No. . 2e of Schedule OS after reducing

applicable DTAA income , if any

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

This rule is applicable only if entered value at S. No. .

2e of Schedule OS after reducing applicable DTAA

income , if any = 0 or null and in Schedule SI ,

115BBF >0

Instructions to Form ITR-2 (AY 2020-21)

Page 103 of 103

444 Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Chargeable u/s

115BBG' Income by way of Transfer of carbon

credits ' is not equal to the amount entered at

corresponding item of S. No. . 2e of Schedule OS

after reducing applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

445

Special income offered in schedule OS

S. No. 2e is not equal to corresponding

income in schedule SI

In schedule SI , Pass through Income Charg

able u/s

115E' Income by way of Transfer of carbon credits '

is not equal to the amount entered at corresponding

item of S. No. . 2e of Schedule OS after reducing

applicable DTAA income , if any .

Note: If status in Part A general is Non-resident : For

the purpose of schedule SI, each of the special

income under this category should be passed after

reducing DTAA income as referred to in 2f under

given section provided TRC flag is "Y" in case of non-

resident .

If status in Part A general is resident: Irrespective of

the TRC flag , for the purpose of schedule SI, each of

the special income under this category should be

passed after reducing DTAA income as referred to in

2f under given section

Pr. DGIT(Systems) or DGIT(Systems), as the case may be, is authorized to add or remove any rules above

based on technical feasibility and same may be uploaded in e-filing portal.

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