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[]
[null,"UNIVERSITY  OF  DELHI"]
[null,"INCOME  TAX  LAW  AND  PRACTICE   ·   DSC 5.1"]
[null,"B.Com (Hons.)   |   B.Com (Prog.)   —   Third Year, Semester V   ·   July – December 2026"]
[]
[null,"FORM  ITR-1   ·   SAHAJ"]
[null,"AN  EXCEL  PRACTICE  WORKBOOK  FOR  THE  COMPUTER  LABORATORY"]
[null,"A PROPOSED RETURN OF INCOME  for  TAX YEAR 2026-27\nCASE 13.1  —  SHRI ARUN MALHOTRA,  NEW DELHI"]
[null,"Renumbered, clause by clause, on the Income-tax Act, 2025 (Act No. 30 of 2025), as amended by the Finance Act, 2026"]
[null,"1 April 2026 to 31 March 2027   ·   Academic Year 2026-27"]
[]
[null,"Prepared by  OPUS 5  of  CLAUDE   ·   05-08-2026   ·   Updated on 06-09-2026"]
[null,"Compiled by  ADVOCATE DR. S. B. RATHORE   ·   M.Com; M.Phil; LL.B.; Ph.D.\nAssociate Professor of Commerce (Oct. 1977 – Dec. 2019), Shyam Lal College (University of Delhi), Delhi-110032\nwww.taxclasses.in   |   YouTube: Tax Doctor   |   Facebook: DrSb Rathore   |   Mobile / WhatsApp: 9811116835"]
[null,"FREE  STUDY  MATERIAL   ·   NOT  FOR  SALE"]
[]
[null,"  BASIS OF PREPARATION"]
[null,"The Central Board of Direct Taxes has notified Form ITR-1 SAHAJ for Assessment Year 2026-27 — the income of the financial year 2025-26, taxed under the Income-tax Act, 1961.  That notified form is the only ITR-1 in existence today.  It is also, for a student of this paper, the wrong one:  the syllabus of DSC-5.1 is taught on the Income-tax Act, 2025 and the examination in December 2026 will be set for Tax Year 2026-27.\n\nThis workbook is the Excel companion to the printed document “DSC-5.1  Form ITR-1 SAHAJ Proposed (TY 2026-27)”.  Every field of the notified ITR-1 has been carried across; every reference in it to a section, a Schedule or a Rule of the 1961 Act has been replaced by the corresponding provision of the Income-tax Act, 2025 as amended by the Finance Act, 2026, and by the Income-tax Rules, 2026.  The authority for each field is printed against it in the column headed “Authority”.\n\nFour sources were used, and nothing has been taken from a commentary:  (i) Form ITR-1 SAHAJ, A.Y. 2026-27, as published in the Gazette of India, Extraordinary, Part II — Section 3(i), at pages 16 to 19, for the architecture of the form;  (ii) the Income-tax Act, 2025, for every section, sub-section, Table serial number and Schedule cited;  (iii) the Finance Act, 2026, for the rates in section 202(1), the substituted section 428, the substituted due-date Table in section 263(1)(c) and the twelve-month limit for a revised return;  and (iv) the Income-tax Rules, 2026, for Rule 73 and Form No. 39, Rule 215 and Forms No. 130 to 133, and Rule 159."]
[null,"  A CAUTION THAT MUST BE READ BEFORE THE WORKBOOK IS USED"]
[null,"This is a teaching document.  It is NOT a form notified by the Central Board of Direct Taxes, it CANNOT be filed, and no utility on the e-filing portal will accept it.  It is not to be uploaded anywhere.  When the Board does notify the return for Tax Year 2026-27, the field numbering it adopts may differ from the numbering used here, and the notified form will then govern.\n\nThe trap that catches almost every student in August:  the e-filing portal is open right now and the ITR-1 utility on it works.  It is the utility for Assessment Year 2026-27 — the income of financial year 2025-26, under the Income-tax Act, 1961.  Open it, by all means, to learn how the process of filing works.  Do not take a single figure or a single section number from it into the examination hall."]
[null,"  WHAT IS IN THIS WORKBOOK      ·      the printed SOLUTION 1 is the DEFAULT regime and sits on the fourth sheet;  the printed SOLUTION 2 is the ALTERNATE regime and sits on the LAST"]
[null,"▸   Read Me First  —  This page — the basis of preparation, the caution, the colour key and the laboratory exercises."]
[null,"▸   Rates and Rebate  —  The Table to section 202(1), Paragraph A of the Finance Act, 2026, section 156 in all its limbs, what the default regime takes away and gives, the twenty monetary limits built into this workbook, and the due dates and fees."]
[null,"▸   Case Study  —  The facts of Case 13.1, Shri Arun Malhotra of New Delhi, set out head by head:  Part A, Part B1, Part B2, Part B3, Part C, Part E, Schedule IT, Schedule TDS and the eligibility block.  Work from this page alone."]
[null,"▸   Solution — Default Regime  —  the printed SOLUTION 1.  Form ITR-1 SAHAJ filled from those facts with the answer at (A20) left at “No”, so that income-tax is computed under section 202(1).  Total income ₹ 33,82,700, tax and cess ₹ 6,18,602, and ₹ 9,400 refundable."]
[null,"▸   Solution — Alternate Regime  —  the printed SOLUTION 2.  The same facts with the answer at (A20) changed to “Yes”, so that the option under section 202(4) is exercised and income-tax is charged at the rates in Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026.  Total income ₹ 30,22,700, tax and cess ₹ 7,48,082, and ₹ 1,24,890 payable.\n▸   Lists  —  Hidden.  It holds the drop-down lists.  Do not delete it."]
[]
[null,"  THE COLOUR KEY"]
[null,"■   Shaded pale gold  —  You type here.  These are the only cells that accept an entry; the sheet is protected so that a formula cannot be overwritten by accident."]
[null,"■   Shaded light blue  —  A formula.  Every such cell is LOCKED.  Column E, headed “Allowed / computed”, shows the figure the Act permits after the statutory limit and the regime restriction have been applied."]
[null,"■   Shaded blue  —  A sub-total.  Locked."]
[null,"■   Shaded peach  —  A figure that goes on the face of the return — B1, B2, B3, B4, C1, C2, D1, D11, D13 and D14.  Locked."]
[null,"■   Column F  —  The check column.  It tells the student, in words, why a figure has been reduced or disallowed, and which provision did it.  Red means something is wrong or has been disallowed; green means the entry has been accepted."]
[]
[null,"  WHAT THE WORKBOOK VALIDATES"]
[null,"•   Permanent Account Number — exactly ten characters in the form AAAAA9999A: five capital letters, four digits, one capital letter, each position checked separately  [section 262 with Rule 159]."]
[null,"•   Aadhaar number — twelve digits, all numerical, typed as 1234-5678-9012  [section 262(6)]."]
[null,"•   TAN of a deductor in Schedule TDS — ten characters, AAAA99999A: four capital letters, five digits, one capital letter."]
[null,"•   PAN or Aadhaar of a tenant — either form is accepted, because an individual tenant who deducts tax under section 393(3) (Table: Sl. No. 4) is not required to obtain a TAN."]
[null,"•   Date of birth, date of furnishing, date of deposit and every other date — DD/MM/YYYY, and a real date within the permitted range."]
[null,"•   Mobile number — exactly ten digits, no country code, no space, no hyphen."]
[null,"•   PIN code — exactly six digits, all numerical, in the address and against each house property."]
[null,"•   Acknowledgement number of the original return — exactly fifteen digits.   Document Identification Number — all numerical, sixteen digits at the most.   The two amounts under section 263(1)(a)(x) — all numerical, ten digits at the most."]
[null,"•   MANDATORY fields, marked ★ on the form — Area / Locality and Town / City / District in the address, and Area / Locality and Town / City / District against a house property that is being used.  The check column says so in red until they are filled.  The secondary address is excused until it is used, and so is EITHER house property — an assessee who owns no house leaves the whole of Part B2 empty and nothing is asked of him."]
[null,"•   The tenant — three separate boxes, for his PAN, his Aadhaar number and his TAN, each checked for its own format.  Where credit for tax deducted from the rent is claimed, one of the three must be given."]
[null,"•   E-mail — one @ with something before it and something after it, a dot, and no space."]
[null,"•   IFS code — eleven characters: four capital letters for the bank, the digit 0 in the fifth place, and six alphanumeric characters for the branch.  SBIN0000691 is the pattern."]
[null,"•   Bank account number — all numerical, sixteen digits at the most."]
[null,"•   BSR code in Schedule IT — exactly seven digits.   Serial number of the challan — exactly five digits."]
[null,"•   Percentage share in a house property — a figure between 0 and 100."]
[null,"•   Every amount field — a figure in whole rupees, never negative.  A nil figure is shown as 0, not as a dash."]
[null,"•   Every choice field — a drop-down.  The State (thirty-six entries) and the Country in both addresses and against each house property; the regime, the section under which the return is filed, the notice, the nature of employment, the condition under section 263(1)(a)(x), the occupancy of each property, co-ownership, the nature of the exempt income, the type of bank account, the section under which tax was deducted, the capacity of the person verifying, and every Yes / No."]
[null,"•   Eligibility — the seven tests that decide whether ITR-1 may be used at all, with the verdict shown in red or green at the head of the sheet."]
[null,"•   Twenty monetary limits — set out on the sheet “Rates and Rebate”, and applied automatically in the column headed “Allowed / computed”."]
[]
[null,"  WHAT THE WORKBOOK COMPUTES BY ITSELF"]
[null,"•   The name of the assessee and his PAN in the Verification, and the date of verification — all carried from Part A, so that they cannot differ."]
[null,"•   The age category as on 1 April 2027, worked out from the date of birth.  A person born on 1 April 1967 is a senior citizen for this tax year, because age is attained on the day preceding the anniversary of birth."]
[null,"•   The standard deduction — ₹75,000 or ₹50,000 according to the regime, and never more than the salary  [section 19(1), Table: Sl. No. 2]."]
[null,"•   The professional tax deduction — forced to nil where income-tax is computed under section 202(1)  [section 202(2)(a)(iii)]."]
[null,"•   The annual value of each house property and the 30% under section 22(1)(a)."]
[null,"•   The interest under section 22(1)(b) on a SELF-OCCUPIED house — nil under the default regime, and under the optional regime subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together, not ₹2,00,000 each.  Interest on a let-out or deemed let-out property is untouched."]
[null,"•   The restriction on the set-off of a house property loss — ₹2,00,000 under section 109(1)(b), and nothing at all under section 202(2)(b)."]
[null,"•   The family pension deduction — one-third, or ₹25,000 or ₹15,000 according to the regime  [section 93(1)(d)]."]
[null,"•   Every deduction in Chapter VIII — the statutory cap first, and then the closure of the whole Chapter, except sections 124(1), 124(2), 125(2) and 146, where income-tax is computed under section 202(1)."]
[null,"•   The tax at the seven slabs of the Table to section 202(1), or at Paragraph A of the First Schedule to the Finance Act, 2026 according to the age of the assessee, if the option under section 202(4) is exercised."]
[null,"•   The rebate under section 156 in all three of its limbs — ₹12,500 under sub-section (1), ₹60,000 under sub-section (2)(a), and the marginal relief written into sub-section (2)(b) — read with section 198(7)."]
[null,"•   The health and education cess at 4%."]
[null,"•   The split of Schedule IT between ADVANCE TAX (deposited on or before 31 March 2027) and SELF-ASSESSMENT TAX (deposited after that date), and the assessed tax that follows from it."]
[null,"•   The months of delay, counting a part of a month as a whole month, from the due date of 31 July 2027 to the date of furnishing at (A15a)."]
[null,"•   D7 — the interest under section 423 at 1% a month on the tax remaining unpaid, where the return is late."]
[null,"•   D8 — the interest under section 424 at 1% a month from 1 April 2027, where the advance tax paid falls short of 90% of the assessed tax.  Neither section 424 nor section 425 is computed where the assessee is a SENIOR CITIZEN, a resident senior citizen having no business income not being liable to pay advance tax at all."]
[null,"•   D10 — the fee under section 428(a), ₹1,000 or ₹5,000 according to the total income, where the return is furnished after the due date."]
[null,"•   D10(a) — the fee under section 428(b), where a revised return is furnished after 31 December 2027, that being nine months from the end of the tax year."]
[null,"•   The name of the bank in Part E, looked up from the first four letters of the IFS code — a small lesson in what an IFS code actually encodes."]
[null,"•   The rounding off under section 516 to the nearest multiple of ₹10, the total taxes paid, and the amount payable or the refund due."]
[null,"•   Only two figures in Part D are left to the student:  D6, the relief under section 157 — the old section 89 — which needs the earlier years and Form No. 39;  and D9, the interest under section 425, being the OLD SECTION 234C, which is charged instalment by instalment on the four dates of 15 June, 15 September, 15 December and 15 March.  ITR-1 does not collect those four figures, so neither amount can be got out of this return."]
[]
[null,"  FOR THE TEACHER — SIX EXERCISES FOR THE COMPUTER LABORATORY (PRACTICAL, 20 MARKS)"]
[null,"Exercise 1  —  the case, worked   [5 marks]"]
[null,"        Give the class the facts on the sheet “Case Study” and let them fill a blank Form ITR-1 SAHAJ, leaving the answer at (A20) at “No”.  The answer is total income ₹ 33,82,700, tax and cess ₹ 6,18,602 and a refund of ₹ 9,400.  They check it against the sheet “Solution — Default Regime”."]
[null,"Exercise 2  —  the regime switched   [4 marks]"]
[null,"        On that sheet change (A20) from “No” to “Yes”.  Ask the class to write down, before they look, what will move:  the standard deduction, the tax on employment, the interest on a self-occupied house, the set-off of a loss under the head house property, the family pension deduction, the whole of Chapter VIII, the slab rates and the rebate.  Then look, and check against the sheet “Solution — Alternate Regime” — total income ₹ 30,22,700, tax and cess ₹ 7,48,082 and ₹ 1,24,890 payable.  For this assessee the cheaper of the two is the NEW (default) regime, by ₹ 1,34,283 of tax and cess."]
[null,"Exercise 3  —  the occupancy changed   [3 marks]"]
[null,"        Change the occupancy of a let-out property to “Self-occupied”, or of a self-occupied one to “Let out”, and watch the interest under section 22(1)(b) move — nil under the default regime, and under the optional one subject to an AGGREGATE ceiling of ₹2,00,000 for both self-occupied properties taken together, not ₹2,00,000 each.  Ask why."]
[null,"Exercise 4  —  the marginal band of section 156(2)(b)   [4 marks]"]
[null,"        Enter a salary that brings the total income to ₹12,10,000, then ₹12,40,000, then ₹12,70,588, then ₹12,80,000.  Watch the rebate fall away and the tax after rebate track the excess over ₹12,00,000 exactly."]
[null,"Exercise 5  —  the eligibility trap   [2 marks]"]
[null,"        Raise the long-term capital gain above ₹1,25,000, or the agricultural income above ₹5,000, or change the residential status.  The verdict at the head of the sheet turns red and names the reason.  Ask which return should be used instead."]
[null,"Exercise 6  —  the rounding off   [2 marks]"]
[null,"        Enter figures that make the tax and cess end in 2, in 5 and in 8, and watch section 516 work at C2, D11, D13 and D14."]
[]
[null,"  HOW THE SHEET IS PROTECTED, AND HOW TO UNLOCK IT"]
[null,"The two form sheets are protected without a password, so that a student cannot overwrite a formula by accident.  Only the pale gold cells accept an entry.  To alter a formula, or to add a row, go to  Review ▸ Unprotect Sheet  and leave the password blank.  To put the protection back, Review ▸ Protect Sheet ▸ OK.\n\nThe macro-enabled version of this workbook (.xlsm) carries four macros — ClearForm, LoadSpecimen, ValidateForm and PrintForm.  If your laboratory blocks macros, use the .xlsx version instead:  it is identical in every other respect, and every calculation and every validation in it is done by formulas and by Data Validation, which need no macro at all."]
[null,"  COPYRIGHT AND PERMISSION"]
[null,"© 2026.  Prepared by Opus 5 of Claude (Anthropic) at the request of, and for, Advocate Dr. S. B. Rathore, for the students of DSC-5.1 Income Tax Law and Practice, University of Delhi.\n\nPermission is given freely to any teacher or student of the University of Delhi, or of any other university, to copy this workbook, to print it, to circulate it and to adapt it for classroom use, on the two conditions that it is not sold and that this page is not removed.  FREE STUDY MATERIAL — NOT FOR SALE.\n\nNothing in this workbook is professional advice.  It is an academic proforma for the computer laboratory, prepared for a paper that will be examined in December 2026, and it must not be used to prepare or to file a return of income."]
[]
[null,"  THE EIGHT BUTTONS, AND WHAT TO DO IF ONE OF THEM DOES NOTHING"]
[null,"The macro-enabled workbook (.xlsm) carries eight buttons — CALCULATE TAX, VALIDATE, SAVE DRAFT, GENERATE JSON, LOAD SPECIMEN, RESET FORM, PRINT and HELP.  They sit in two places: in the panel on the RIGHT of each form sheet, beside the heading — rows 1 to 4 are frozen, so that panel stays on the screen however far down the form the student scrolls; and on a ribbon tab of their own, named ITR-1 SAHAJ, at the top of the Excel window beside Home and Insert.  The panel does not print — the print area is set to the form alone.  GENERATE JSON tests every mandatory field first and writes nothing until they are all supplied; when they are, it writes a file named on the PAN — AAAAA9999A_ITR1_TY2026-27.json — into the very folder in which this workbook is sitting.\n\nIF A BUTTON DOES NOTHING AT ALL, the file has come down from the internet and Windows has marked it as blocked, so Excel refuses to run its macros.  The cure takes ten seconds and is needed only once:\n\n        1.   Close the workbook.\n        2.   Right-click the file in File Explorer and choose Properties.\n        3.   At the foot of the General tab tick UNBLOCK, and press OK.\n        4.   Open the workbook again, and press ENABLE CONTENT on the yellow bar that appears across the top.\n\nThe tab ITR-1 SAHAJ and the eight buttons will then work for good.  A student who cannot do this, or who is working in Excel on the web, in Google Sheets or on a telephone, may still use the whole of the workbook — every formula, every drop-down and every check goes on working, because none of them is a macro.  Only the eight buttons need Excel on a computer."]

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["RATES, REBATE AND LIMITS  —  TAX YEAR 2026-27  (Income-tax Act, 2025, as amended by the Finance Act, 2026)"]
[]
["1.  THE DEFAULT REGIME  —  Table to section 202(1)"]
["Sl.","Total income","Rate of tax","Threshold (₹)","Marginal rate step","Note"]
[1,"Up to ₹4,00,000","Nil",0,0,"The tax is built by adding, for each threshold, the excess of the total income over that threshold multiplied by the step in column E.  This is exactly the slab method, written once."]
[2,"From ₹4,00,001 to ₹8,00,000","5%",400000,0.05]
[3,"From ₹8,00,001 to ₹12,00,000","10%",800000,0.05]
[4,"From ₹12,00,001 to ₹16,00,000","15%",1200000,0.05]
[5,"From ₹16,00,001 to ₹20,00,000","20%",1600000,0.05]
[6,"From ₹20,00,001 to ₹24,00,000","25%",2000000,0.05]
[7,"Above ₹24,00,000","30%",2400000,0.05]
[]
["2.  THE OPTIONAL REGIME  —  Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026  [available only if the option under section 202(4) is exercised]"]
["Sl.","Total income","Below 60 years","60 but below 80","80 years or more","Threshold / step"]
[1,"Up to ₹2,50,000","Nil","Nil","Nil"]
[2,"₹2,50,001 to ₹3,00,000","5%","Nil","Nil"]
[3,"₹3,00,001 to ₹5,00,000","5%","5%","Nil"]
[4,"₹5,00,001 to ₹10,00,000","20%","20%","20%"]
[5,"Above ₹10,00,000","30%","30%","30%"]
[]
["Computation table for Paragraph A  (threshold, and the step in the rate at that threshold)"]
[null,"Threshold (₹)","Below 60","60 to <80","80 and above"]
[null,250000,0.05,0,0]
[null,300000,0,0.05,0]
[null,500000,0.15,0.15,0.2]
[null,1000000,0.1,0.1,0.1]
[]
["3.  REBATE  —  section 156"]
[null,"Provision","Applies where","Amount of the rebate","Ceiling","Note"]
["156(1)","The option under section 202(4) has been exercised, and the assessee is a resident individual","100% of the income-tax, or ₹12,500, whichever is less","Total income ₹5,00,000",null,"The old section 87A rebate.  It survives only for a person who has opted out of the default regime."]
["156(2)(a)","Income-tax is chargeable under section 202(1) and the total income does not exceed ₹12,00,000","100% of the income-tax, or ₹60,000, whichever is less","Total income ₹12,00,000",null,"At a total income of exactly ₹12,00,000 the tax is ₹60,000, and the rebate wipes it out."]
["156(2)(b)","Income-tax is chargeable under section 202(1), the total income exceeds ₹12,00,000, and the tax exceeds the excess of the total income over ₹12,00,000","Tax  −  (total income  −  ₹12,00,000)","Exhausted at ₹12,70,588",null,"Marginal relief written into the rebate.  Within the band the whole of the additional income is taken in tax, and nothing more."]
["156(3)","Always","—","The deduction under sub-section (2) shall not exceed the income-tax payable at the rates in section 202(1)",null,"A ceiling, not an enlargement."]
["198(7)","The total income includes long-term capital gains under section 198","—","The rebate is allowed from the tax on the total income as reduced by the tax on those gains",null,"The gains carry no rebate of their own."]
[]
["4.  WHAT THE DEFAULT REGIME OF SECTION 202(1) TAKES AWAY"]
[null,"Provision denied","Authority",null,null,"Effect on this form"]
["✗","House rent allowance","Schedule III (Table: Sl. Nos. 12 and 13) with Rule 17","section 202(2)(a)(ii)",null,"B1(ii) — the exclusion cannot be claimed"]
["✗","Tax on employment (professional tax)","section 19(1) (Table: Sl. No. 1)","section 202(2)(a)(iii)",null,"B1(iv)(b) is nil"]
["✗","Interest on borrowed capital for a self-occupied house","section 22(1)(b) in respect of a property under section 21(6)","section 202(2)(a)(v)",null,"B2 (1h) is nil for a self-occupied property"]
["✗","The whole of Chapter VIII, except sections 124(1), 124(2), 125(2) and 146","sections 123 and 126 to 154","section 202(2)(a)(xii)",null,"Part C — almost every row is closed"]
["✗","Set-off of a house property loss against any other head","section 109(1)(b) read with section 202(2)(b)","section 202(2)(b)",null,"A loss at B2 cannot be set off under the default regime"]
["✓","Standard deduction of ₹75,000 instead of ₹50,000","section 19(1) (Table: Sl. No. 2)",null,null,"B1(iv)(a)"]
["✓","Rebate of ₹60,000 instead of ₹12,500","section 156(2)(a)",null,null,"D2"]
["✓","Family pension deduction of ₹25,000 instead of ₹15,000","section 93(1)(d)(i)",null,null,"B3"]
["✓","Employer's pension contribution at 14% instead of 10%","section 124(2)",null,null,"Part C"]
[]
["5.  THE MONETARY LIMITS BUILT INTO THIS WORKBOOK"]
["Sl.","Provision of the Income-tax Act, 2025","Limit applied","1961 Act",null,"How the sheet applies it"]
["19(1) Sl.2","Standard deduction from salary","₹75,000 under section 202(1); ₹50,000 in any other case","16(ia)",null,"Capped also at the amount of the net salary."]
["19(1) Sl.1","Tax on employment","Nil under section 202(1)","16(iii)",null,"Forced to nil when the default regime applies."]
["22(1)(a)","Statutory deduction from annual value","30% of the annual value","24(a)",null,"Computed, never entered."]
["22(1)(b)","Interest on borrowed capital, self-occupied property","Nil under section 202(1); ₹2,00,000 in any other case","24(b)",null,"Full amount allowed for a let-out or deemed let-out property."]
["23","Arrears or unrealised rent received","70% of the amount received","25A",null,"30% is deducted automatically."]
["109(1)(b)","Loss under the head house property set off against other heads","₹2,00,000","71(3A)",null,"The excess loss cannot be carried in ITR-1 — use ITR-2."]
["93(1)(d)","Family pension","One-third, or ₹25,000 under section 202(1) and ₹15,000 in any other case, whichever is less","57(iia)",null,"Computed from the gross family pension entered."]
["123","Life insurance premia, provident fund and the rest of Schedule XV","₹1,50,000","80C, 80CCC, 80CCD(1)",null,"Closed under the default regime."]
["124(3)","Additional contribution to the pension scheme","₹50,000","80CCD(1B)",null,"Closed under the default regime."]
["126","Health insurance premia","₹25,000; ₹50,000 for a senior citizen","80D",null,"Closed under the default regime."]
["127","Maintenance of a dependant with disability","₹75,000; ₹1,25,000 for severe disability","80DD",null,"Closed under the default regime."]
["128","Medical treatment of a specified disease","₹40,000; ₹1,00,000 for a senior citizen","80DDB",null,"Closed under the default regime."]
["130","Interest on a loan for a residential house","₹50,000","80EE",null,"Closed under the default regime."]
["131","Interest on a loan for certain house property","₹1,50,000","80EEA",null,"Closed under the default regime."]
["132","Interest on a loan for an electric vehicle","₹1,50,000","80EEB",null,"Closed under the default regime."]
["134","Rent paid where no house rent allowance is received","The least of ₹60,000, 25% of total income, and rent less 10% of total income","80GG",null,"Closed under the default regime."]
["153","Interest on deposits","₹10,000 on a savings account; ₹50,000 on any deposit for a senior citizen","80TTA, 80TTB",null,"Closed under the default regime."]
["154","A person with disability","₹75,000; ₹1,25,000 for severe disability","80U",null,"Closed under the default regime."]
["198(2)(a)","Long-term capital gains on listed equity and equity funds","The first ₹1,25,000 is not chargeable; the balance at 12.5%","112A",null,"ITR-1 may be used only where the gain does not exceed ₹1,25,000."]
["516","Rounding off","To the nearest multiple of ₹10","288A, 288B",null,"Applied to the total income and to every amount payable or refundable."]
[]
["6.  DUE DATES AND FEES"]
[null,"Provision","Rule",null,null,"Note"]
["263(1)(c)","Due date for an individual who is not required to have his accounts audited — 31 July 2027 for Tax Year 2026-27",null,null,null,"Table to section 263(1)(c), Sl. No. 5."]
["263(4)","Belated return — up to 31 December 2027, or before the completion of the assessment, whichever is earlier"]
["263(5)","Revised return — within twelve months from the end of the tax year, or before the completion of the assessment, whichever is earlier"]
["428(a)","Fee for a return furnished after the due date — ₹1,000 where the total income does not exceed ₹5,00,000, and ₹5,000 in any other case",null,null,null,"The old section 234F."]
["428(b)","Fee for a revised return furnished beyond nine months from the end of the tax year",null,null,null,"New this year."]
["423","Interest for default in furnishing the return — 1% for every month or part of a month",null,null,null,"The old section 234A."]
["424","Interest for default in payment of advance tax — 1% for every month or part of a month",null,null,null,"The old section 234B."]
["425","Interest for deferment of advance tax",null,null,null,"The old section 234C."]

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[]
[null,"CASE  13.1"]
[null,"Shri Arun Malhotra"]
[null,"New Delhi  ·  Below 60 years  ·  salary"]
[null,"DSC-5.1  ·  Form ITR-1 SAHAJ  ·  Tax Year 2026-27  ·  Income-tax Act, 2025, as amended by the Finance Act, 2026"]
[null,"Advocate Dr. S. B. Rathore   ·   www.taxclasses.in   ·   Free study material — not for sale"]
[]
[null,"PART  A   —   GENERAL  INFORMATION"]
[null,"Field",null,"What is to be entered"]
[null,"Permanent Account Number",null,"AMKPM7421C"]
[null,"First, middle and last name",null,"Arun  /  (none)  /  Malhotra"]
[null,"Date of birth",null,"14/09/1984"]
[null,"Age category — the sheet computes it from the date of birth",null,"Below 60 years"]
[null,"Aadhaar number",null,"5312-8874-2610"]
[null,"Primary mobile number",null,"9811203456"]
[null,"Primary e-mail",null,"arun.malhotra@gmail.com"]
[null,"Flat / Door / Block No.",null,"B-27"]
[null,"Name of premises / building",null,"Vasant Enclave"]
[null,"Road / Street / Post Office",null,"Sector 11 Road"]
[null,"Area / Locality",null,"Rohini"]
[null,"Town / City / District",null,"New Delhi"]
[null,"State / Country",null,"Delhi  /  India"]
[null,"PIN code",null,"110085"]
[null,"Filed under section",null,"263(1) — on or before the due date"]
[null,"Date on which the return is furnished",null,"25/07/2027"]
[null,"Notice / Nature of employment",null,"Not applicable  /  Others"]
[null,"Is this a revised return?",null,"No"]
[null,"Do you wish to opt out of the default regime?  [section 202(4)]",null,"No for the solution under the default regime;  Yes for the solution under the alternate regime"]
[null,"Return under the seventh proviso / representative assessee",null,"No  /  No"]
[null,"Verification — son or daughter of  ·  capacity  ·  place",null,"Shri Ram Kishore Malhotra  ·  Self  ·  New Delhi"]
[]
[null,"PART  B1   —   SALARY  AND  PENSION"]
[null,"Particulars",null,null,null,"Amount"]
[null,"Salary from Trident Infotech (India) Private Limited, TAN DELT03421B",null,null,null,3100000]
[null,"Value of perquisites",null,null,null,0]
[null,"Profits in lieu of salary",null,null,null,0]
[null,"Amounts excluded under Schedule II or Schedule III — no allowance of any kind was received",null,null,null,0]
[null,"Tax on employment — no professional tax is levied in Delhi",null,null,null,0]
[null,"Other deductions from salary",null,null,null,0]
[null,"The standard deduction is computed by the sheet from the answer given on the regime, and is never entered."]
[]
[null,"PART  B2   —   THE  TWO  HOUSE  PROPERTIES"]
[null,"Particulars",null,"Property 1",null,"Property 2"]
[null,"Flat / Door / Block No.",null,"B-27",null,"House No. 44"]
[null,"Premises / building",null,"Vasant Enclave",null,"Vasundhara Enclave"]
[null,"Road / Post Office",null,"Sector 11 Road",null,"Sector 5 Road"]
[null,"Area / Locality",null,"Rohini",null,"Vasundhara"]
[null,"Town / City",null,"New Delhi",null,"Ghaziabad"]
[null,"State  ·  PIN",null,"Delhi  ·  110085",null,"Uttar Pradesh  ·  201012"]
[null,"Occupancy",null,"Self-occupied",null,"Let out"]
[null,"Co-owned?  ·  share",null,"No  ·  100%",null,"No  ·  100%"]
[null,"Name of the tenant",null,"—",null,"Shri Mohan Lal Sharma"]
[null,"PAN of the tenant",null,"—",null,"BXYPS4512M"]
[null,"Gross rent received or receivable",null,"Nil — self-occupied",null,360000]
[null,"Rent which could not be realised",null,0,null,0]
[null,"Taxes paid to the local authority",null,0,null,18000]
[null,"Interest payable on borrowed capital",null,280000,null,190000]
[null,"Arrears or unrealised rent received",null,0,null,0]
[]
[null,"PART  B3   —   INCOME  FROM  OTHER  SOURCES"]
[null,"Particulars",null,null,null,"Amount"]
[null,"Interest credited to the savings bank account",null,null,null,22000]
[null,"Interest on fixed deposits, gross, before the tax deducted",null,null,null,185000]
[null,"Dividend on listed equity shares, gross",null,null,null,95000]
[null,"Interest received on an income-tax refund",null,null,null,6300]
[]
[null,"PART  C   —   THE  DEDUCTIONS  CLAIMED"]
[null,"Section","Particulars",null,null,"Claimed"]
[null,"123","Life insurance premia, provident fund and the tuition fees of his children",null,null,168000]
[null,"126","Health insurance premia paid otherwise than in cash",null,null,25000]
[null,"153","Interest on a savings account",null,null,22000]
[]
[null,"PART  E,  SCHEDULE  IT  AND  SCHEDULE  TDS"]
[null,null,"IFS code","Name of the bank","Account number","Selected for the refund?"]
[null,"B1","SBIN0000691","State Bank of India","31234567890","Yes"]
[]
[null,"Schedule IT   —   advance tax and self-assessment tax paid by the assessee himself"]
[null,"Sl.","BSR code","Date of deposit","Challan No.","Tax paid","Which it is"]
[null,"R1","0510308","15/06/2026","00417",30000,"Advance tax"]
[null,"R2","0510308","15/09/2026","01293",50000,"Advance tax"]
[null,"R3","0510308","15/12/2026","02864",45000,"Advance tax"]
[null,"R4","0510308","15/03/2027","04519",55000,"Advance tax"]
[null,"Every challan was deposited at the State Bank of India, Rohini Sector 11 branch. A challan deposited on or before 31 March 2027 is advance tax under sections 404 to 408; one deposited after that date is self-assessment tax under section 266. On these facts the advance tax comes to ₹ 1,80,000 and the self-assessment tax to nil."]
[]
[null,"Schedule TDS   —   tax deducted at source, claimed in full in this year"]
[null,"Sl.","TAN of the deductor","PAN of the tenant","Name of the deductor","Section","Deducted"]
[null,"T1","DELT03421B","—","Trident Infotech (India) Private Limited","392",420000]
[null,"T2","DELS54321B","—","State Bank of India","393(1) Sl.No.5(ii)",18500]
[null,"T3","MUMB07219E","—","Bharat Cements Limited","393(1) Sl.No.2",9500]
[null,"The whole of the tax deducted is claimed as credit in this year, so the two money columns of the Schedule carry the same figure."]
[]
[null,"THE  ELIGIBILITY  BLOCK,  AND  OTHER  INFORMATION"]
[null,"Question",null,null,null,"Answer"]
[null,"Is the assessee a director in any company?",null,null,null,"No"]
[null,"Has he held any unlisted equity share?",null,null,null,"No"]
[null,"Has tax been deducted from him on a cash withdrawal?",null,null,null,"No"]
[null,"Has he any agricultural income?",null,null,null,"No"]
[null,"Has he any asset, or signing authority in any account, outside India, or is income-tax on any employee stock option deferred?",null,null,null,"No"]
[null,"Residential status",null,null,null,"Resident and ordinarily resident"]
[null,"Ownership of both house properties",null,null,null,"Sole owner, one hundred per cent"]
[null,"Income from business or profession, and capital gains",null,null,null,"None"]
[null,"Any other advance tax or self-assessment tax",null,null,null,"None beyond Schedule IT"]
[]
[null,"What you are required to do"]
[null,"Fill Form ITR-1 SAHAJ from the facts above, and compute the total income and the amount payable or refundable twice over, under each regime of the tax year.\n     ·   Under the DEFAULT regime, the answer at the regime question is No, and income-tax is computed under section 202(1). The answer is on the sheet “Solution — Default Regime”.\n     ·   Under the ALTERNATE regime, the answer is Yes, the option under section 202(4) is exercised, and income-tax is charged at the rates in Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026. The answer is on the sheet “Solution — Alternate Regime”."]

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["FORM  ITR-1   ·   SAHAJ   ·   TAX YEAR  2026-27   ·   CASE 13.1  —  SHRI ARUN MALHOTRA\nDEFAULT REGIME  ·  (A20) = No  ·  income-tax is computed under section 202(1)  ·  this is the printed  SOLUTION 1  (NEW REGIME)"]
["For an INDIVIDUAL being a RESIDENT AND ORDINARILY RESIDENT having total income up to ₹50 lakh and having income from salaries, two house properties, other sources (interest etc.), long-term capital gains under section 198 up to ₹1,25,000, and agricultural income up to ₹5,000.    Not for an individual who is a director in a company, or who has invested in unlisted equity shares, or in whose case tax has been deducted under section 393(3) (Table: Sl. No. 5), or on whose ESOP income-tax is deferred, or who has assets outside India.    Governed by the Income-tax Act, 2025 (Act No. 30 of 2025) as amended by the Finance Act, 2026, and by the Income-tax Rules, 2026."]
["ACADEMIC PROFORMA — NOT NOTIFIED BY THE CENTRAL BOARD OF DIRECT TAXES, NOT CAPABLE OF BEING FILED, AND NOT TO BE UPLOADED ANYWHERE.        COLOUR KEY:   pale gold = you type here (the only cells that accept an entry)   ·   light blue = a formula   ·   blue = a sub-total   ·   peach = a figure that goes on the face of the return.   Every cell that carries a formula is locked.        ►   THE EIGHT BUTTONS — CALCULATE TAX, VALIDATE, SAVE DRAFT, GENERATE JSON, LOAD SPECIMEN, RESET FORM, PRINT AND HELP — ARE IN THE PANEL ON THE RIGHT, WHICH STAYS ON THE SCREEN AS YOU SCROLL, AND ON THE RIBBON TAB \"ITR-1 SAHAJ\" AT THE TOP OF THE EXCEL WINDOW."]
["Ref.","Particulars","Authority — Income-tax Act, 2025","Entered  (₹)","Allowed / computed  (₹)","Check"]
["ELIGIBILITY   —   MAY THIS ASSESSEE USE ITR-1 SAHAJ AT ALL?"]
["ITR-1 SAHAJ is meant for an individual who is RESIDENT AND ORDINARILY RESIDENT in India [sections 6 and 7].  That status is presumed throughout this workbook.  A non-resident, and a resident but not ordinarily resident, may not use this form at all — for them the return is ITR-2.  Five further questions decide the matter, and the verdict is computed at the foot of this block.  Every one of them is a drop-down — click the arrow at the right of the pale gold cell.  A house property held in CO-OWNERSHIP is a further bar: a share below 100% in either property, or a Yes against \"Is the property co-owned?\", turns the verdict red by itself."]
["E1","Is the assessee a director in any company at any time during the tax year?","eligibility clause","No"]
["E2","Has the assessee held any unlisted equity share at any time during the tax year?","eligibility clause","No"]
["E3","Has tax been deducted from any payment to the assessee under section 393(3) (Table: Sl. No. 5) — cash withdrawal?","section 393(3)","No"]
["E4","Has the assessee any agricultural income during the tax year?","section 11 with Schedule II","No"]
["E4a","                    —  if Yes, the amount (₹).  ITR-1 may be used only where it does not exceed ₹5,000.","section 11 with Schedule II",0,null,{"$f":"IF(D11=\"\",\"\",IF(D11<=5000,\"Within ₹5,000\",\"Exceeds ₹5,000 — use ITR-2\"))","v":null}]
["E5","Does the assessee hold any asset, or signing authority in any account, outside India, or is income-tax on ESOP deferred?","eligibility clause","No"]
[null,"VERDICT   —   computed once Parts B and C are filled",null,{"$f":"IF(COUNTA(D7,D8,D9,D10,D12)<5,\"Answer the five questions above\",IF(AND(D7=\"No\",D8=\"No\",D9=\"No\",N(D11)<=5000,D12=\"No\",D194<=5000000,D201<=125000,NOT(OR(AND(D108<>\"\",D108<>\"Not applicable\",OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100))),AND(D136<>\"\",D136<>\"Not applicable\",OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)))))),\"ITR-1 SAHAJ MAY BE USED\",\"ITR-1 SAHAJ CANNOT BE USED\"))","v":null},null,{"$f":"IF(D7=\"Yes\",\"A director in a company is excluded\",IF(D8=\"Yes\",\"A holder of unlisted equity shares is excluded\",IF(D9=\"Yes\",\"Tax deducted under section 393(3) Sl. No. 5 excludes ITR-1\",IF(N(D11)>5000,\"Agricultural income exceeds ₹5,000\",IF(D12=\"Yes\",\"An asset outside India, or deferred ESOP tax, excludes ITR-1\",IF(D194>5000000,\"Total income exceeds ₹50,00,000\",IF(D201>125000,\"Long-term capital gains exceed ₹1,25,000\",IF(OR(AND(D108<>\"\",D108<>\"Not applicable\",OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100))),AND(D136<>\"\",D136<>\"Not applicable\",OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)))),\"A house property held in co-ownership excludes ITR-1 — use ITR-2\",\"\"))))))))","v":null}]
[]
["RUNNING  SUMMARY   —   IT MOVES AS YOU TYPE"]
["Seven figures, repeated from Parts B, C and D so that they can be watched without scrolling.  Change the answer at (A20), or the occupancy of a house property, and see what happens here."]
["B4","Gross total income","section 122(10)",{"$f":"D168","v":null}]
["C2","Total income, rounded off","section 516",{"$f":"D194","v":null},null,{"$f":"IF(D194>5000000,\"Exceeds ₹50,00,000 — ITR-1 may not be used\",\"\")","v":null}]
["D1","Tax payable on the total income","section 202(1) / Paragraph A",{"$f":"D206","v":null}]
["D2","Rebate","section 156",{"$f":"D207","v":null},null,{"$f":"F207","v":null}]
["D5","Total tax and cess","section 2, Finance Act, 2026",{"$f":"D210","v":null}]
["D11","Total tax, fee and interest, rounded off","section 516",{"$f":"D221","v":null}]
["D13 / D14","AMOUNT PAYABLE  (+)     or     REFUND DUE  (−)","sections 266, 431 and 437",{"$f":"D223-D224","v":null},null,{"$f":"IF(D223>0,\"Payable — section 266\",IF(D224>0,\"Refund due — sections 431 and 437\",\"Nothing payable and nothing refundable\"))","v":null}]
[]
["PART  A   —   GENERAL  INFORMATION"]
["A1","Permanent Account Number","section 262 with Rule 159","AMKPM7421C",null,{"$f":"IF(D26=\"\",\"Ten characters — AAAAA9999A\",IF(AND(LEN(D26)=10,EXACT(D26,UPPER(D26))),\"Format accepted\",\"Not a valid PAN\"))","v":null}]
["A2","First name",null,"Arun"]
["A2a","Middle name"]
["A3","Last name",null,"Malhotra"]
[null,"Name of the assessee — first, middle and last, put together.  It is carried to the Verification.",null,{"$f":"TRIM(D27&\" \"&D28&\" \"&D29)","v":null}]
["A4","Date of birth  (DD/MM/YYYY)","section 262","1984-09-14"]
["A4a","Age category as on 1 April 2027, computed from the date of birth.  A person attains a given age on the day preceding the anniversary of his birth, so one born on 1 April 1967 is a senior citizen for this tax year.  It matters only where the option under section 202(4) has been exercised; age buys nothing under section 202(1).","Paragraph A, First Schedule",{"$f":"IF(D31=\"\",\"(enter the date of birth at A4)\",IF(DATEDIF(D31,DATE(2027,4,1),\"Y\")>=80,\"80 years or more\",IF(DATEDIF(D31,DATE(2027,4,1),\"Y\")>=60,\"60 years or more but below 80 years\",\"Below 60 years\")))","v":null},null,{"$f":"IF(D31=\"\",\"\",IF(LEFT(D68,3)=\"Yes\",\"This decides the Paragraph A slab\",\"Not relevant — section 202(1) has one slab for every age\"))","v":null}]
["A5","Aadhaar number  —  twelve digits, as 1234-5678-9012","section 262(6)","5312-8874-2610",null,{"$f":"IF(D33=\"\",\"Twelve digits — 1234-5678-9012\",IF(LEN(SUBSTITUTE(D33,\"-\",\"\"))=12,\"Format accepted\",\"Must be twelve digits\"))","v":null}]
["A6(a)","Primary mobile number of the taxpayer  (10 digits)",null,"9811203456",null,{"$f":"IF(D34=\"\",\"Exactly ten digits\",IF(LEN(D34)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
["A6(b)","Secondary mobile number  (10 digits)",null,null,null,{"$f":"IF(D35=\"\",\"Exactly ten digits\",IF(LEN(D35)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
["A7(a)","Primary e-mail ID of the taxpayer",null,"arun.malhotra@gmail.com",null,{"$f":"IF(D36=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D36)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["A7(b)","Secondary e-mail ID",null,null,null,{"$f":"IF(D37=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D37)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["Primary address  —  for communication"]
["A8(a)","Flat / Door / Block No.",null,"B-27"]
["A9(a)","Name of premises / building / village",null,"Vasant Enclave"]
["A10(a)","Road / Street / Post Office",null,"Sector 11 Road"]
["A10(a)","Area / Locality     ★ MANDATORY",null,"Rohini",null,{"$f":"IF(D42=\"\",\"★ MANDATORY — Area / Locality of the primary address must be filled\",\"Filled\")","v":null}]
["A11(a)","Town / City / District     ★ MANDATORY",null,"New Delhi",null,{"$f":"IF(D43=\"\",\"★ MANDATORY — Town / City / District of the primary address must be filled\",\"Filled\")","v":null}]
["A12(a)","State",null,"Delhi"]
["A13(a)","Country",null,"India"]
["A14(a)","PIN code  (6 digits)",null,"110085",null,{"$f":"IF(D46=\"\",\"Exactly six digits\",IF(LEN(D46)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
["Secondary address  —  fill only if it differs from the primary address"]
["A8(b)","Flat / Door / Block No."]
["A9(b)","Name of premises / building / village"]
["A10(b)","Road / Street / Post Office"]
["A10(b)","Area / Locality     ★ MANDATORY",null,null,null,{"$f":"IF(COUNTA(D48,D49,D52,D53,D54,D55)=0,\"The secondary address is not being used\",IF(D51=\"\",\"★ MANDATORY — Area / Locality of the secondary address must be filled\",\"Filled\"))","v":null}]
["A11(b)","Town / City / District     ★ MANDATORY",null,null,null,{"$f":"IF(COUNTA(D48,D49,D50,D53,D54,D55)=0,\"The secondary address is not being used\",IF(D52=\"\",\"★ MANDATORY — Town / City / District of the secondary address must be filled\",\"Filled\"))","v":null}]
["A12(b)","State"]
["A13(b)","Country"]
["A14(b)","PIN code  (6 digits)",null,null,null,{"$f":"IF(D55=\"\",\"Exactly six digits\",IF(LEN(D55)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
["The filing"]
["A15","Filed under section","section 263","263(1) — on or before the due date"]
["A15a","DATE ON WHICH THIS RETURN IS FURNISHED  (DD/MM/YYYY).   Every interest and every fee in Part D is computed from this date.","section 263","2027-07-25"]
["A15b","Due date under section 263(1)(c) (Table: Sl. No. 5) for an individual whose accounts are not required to be audited","section 263(1)(c)",{"$f":"DATE(2027,7,31)","v":null}]
[null,"Is the return within time?",null,{"$f":"IF(D58=\"\",\"(enter the date of furnishing at A15a)\",IF(D58<=DATE(2027,7,31),\"Within time — no interest under section 423 and no fee under section 428(a)\",\"LATE by \"&D215&\" month(s) — interest under section 423 and a fee under section 428(a) arise\"))","v":null}]
["A16","Or filed in response to a notice under section",null,"Not applicable"]
["A17","Nature of employment",null,"Others"]
["A18","Is this a REVISED return?","section 263(5)","No"]
["A18a","                    —  if Yes, the acknowledgement number of the original return  (15 digits, all numerical)","section 263(5)"]
["A18b","                    —  if Yes, the date of filing of the original return  (DD/MM/YYYY)","section 263(5)"]
["A19","If filed in response to a notice under section 263(7), 268(1), 280 or 295, or an order under section 239(3)(b) — the Unique Number / Document Identification Number  (all numerical, at most 16 digits)"]
["A19","                    —  and the date of such notice or order  (DD/MM/YYYY)"]
["A20","Do you wish to exercise the option of opting out of the DEFAULT tax regime?   The default answer is “No”, and “No” means that income-tax is computed under section 202(1).   “Yes” means that Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026 applies.","section 202(4)","No — the DEFAULT regime under section 202(1)"]
[null,"Regime that therefore applies",null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"OPTIONAL regime — Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026  (the old rates)\",\"DEFAULT regime — section 202(1)\")","v":null}]
["A21","Are you filing a return of income under section 263(1)(a)(x), being otherwise not required to furnish a return?","section 263(1)(a)(x)","No"]
["A21(i)","Have you incurred expenditure exceeding ₹2,00,000 on travel to a foreign country, for yourself or for any other person?","section 263(1)(a)(x)","No"]
["A21(i)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(ii)","Have you incurred expenditure exceeding ₹1,00,000 on the consumption of electricity during the tax year?","section 263(1)(a)(x)","No"]
["A21(ii)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(iii)","Are you required to file a return by reason of any other condition prescribed under section 263(1)(a)(x)?",null,"No"]
["A21(iii)","                    —  if Yes, select the condition"]
["A22","Is this return being filed by a representative assessee?","sections 305 to 313","No"]
["A22","                    —  name of the representative assessee"]
["A22","                    —  e-mail ID of the representative assessee",null,null,null,{"$f":"IF(D79=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D79)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["A22","                    —  contact number of the representative assessee  (10 digits)",null,null,null,{"$f":"IF(D80=\"\",\"Exactly ten digits\",IF(LEN(D80)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
[]
["PART  B   —   GROSS  TOTAL  INCOME"]
["In whole rupees only.  The total income and every amount payable or refundable are rounded off under section 516 to the nearest multiple of ₹10.  Type only in the pale gold cells of the column headed “Entered”.  The column headed “Allowed / computed” is the figure the Act permits after the statutory limit and the regime restriction have been applied, and it is that figure which is carried forward."]
["B1   ·   SALARY  /  PENSION            [sections 15 to 19]"]
["(i)(a)","Salary as defined in section 16","section 16",3100000]
["(i)(b)","Value of perquisites as defined in section 17","section 17",0]
["(i)(c)","Profits in lieu of salary as defined in section 18","section 18",0]
["(i)","GROSS SALARY   (a + b + c)","section 15",{"$f":"SUM(D85:D87)","v":null},{"$f":"D88","v":null}]
["(ii)","Less:  amounts excluded from total income under Schedule II or Schedule III.  Ensure that the amount is included in the salary above.  House rent allowance stands at Schedule III (Table: Sl. No. 13) and is denied where income-tax is computed under section 202(1).","section 11 with Schedules II and III",0,{"$f":"N(D89)","v":null},{"$f":"IF(AND((LEFT(D68,3)<>\"Yes\"),N(D89)>0),\"Under section 202(1) the Schedule III items at Sl. Nos. 12 and 13 — house rent allowance among them — are denied by section 202(2)(a)(ii).  Check the item claimed.\",\"\")","v":null}]
["(iii)","NET SALARY   (i − ii)",null,{"$f":"MAX(0,D88-E89)","v":null},{"$f":"D90","v":null}]
["(iv)(a)","Standard deduction  —  ₹75,000 or the salary, whichever is less, where income-tax is computed under section 202(1);  ₹50,000 or the salary, whichever is less, in any other case","section 19(1) (Table: Sl. No. 2)",{"$f":"MIN(IF((LEFT(D68,3)<>\"Yes\"),75000,50000),MAX(0,D90))","v":null},{"$f":"D91","v":null},{"$f":"IF((LEFT(D68,3)<>\"Yes\"),\"₹75,000 — section 202(1) applies\",\"₹50,000 — the option under section 202(4) has been exercised\")","v":null}]
["(iv)(b)","Tax on employment (professional tax) levied under article 276(2) of the Constitution.  Not available where income-tax is computed under section 202(1).","section 19(1) (Table: Sl. No. 1)",0,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D92))","v":null},{"$f":"IF((LEFT(D68,3)<>\"Yes\"),IF(N(D92)>0,\"Disallowed in full — section 202(2)(a)(iii)\",\"Closed under section 202(1)\"),\"Allowed in full\")","v":null}]
["(iv)(c)","Other deductions from salary  —  gratuity, commuted pension, retrenchment compensation, compensation on voluntary retirement, leave encashment and the rest","section 19(1) (Table: Sl. Nos. 3 to 14)",0,{"$f":"N(D93)","v":null}]
["(iv)","TOTAL DEDUCTIONS UNDER SECTION 19   (a + b + c)","section 19(1)",{"$f":"SUM(E91:E93)","v":null},{"$f":"D94","v":null}]
["B1","INCOME CHARGEABLE UNDER THE HEAD “SALARIES”   (iii − iv)","section 15",{"$f":"MAX(0,D90-D94)","v":null},{"$f":"D95","v":null}]
["Row B1(iv)(b) of the notified form — entertainment allowance under section 16(ii) of the 1961 Act — has been deleted.  The Table to section 19(1) of the Income-tax Act, 2025 runs to fourteen serial numbers and entertainment allowance is not one of them."]
["B2   ·   INCOME  FROM  HOUSE  PROPERTY            [sections 20 to 25]"]
["Fill in the details separately for each property, for up to two properties.  ITR-1 may not be used for a third."]
["Property 1  —  address and particulars"]
[null,"Flat / Door / Block No.",null,"B-27"]
[null,"Name of premises / building / village",null,"Vasant Enclave"]
[null,"Road / Street / Post Office",null,"Sector 11 Road"]
[null,"Area / Locality     ★ Mandatory, only if Property 1 is used",null,"Rohini",null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(D103=\"\",\"★ MANDATORY — Area / Locality of Property 1 must be filled\",\"Filled\"))","v":null}]
[null,"Town / City / District     ★ Mandatory, only if Property 1 is used",null,"New Delhi",null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(D104=\"\",\"★ MANDATORY — Town / City / District of Property 1 must be filled\",\"Filled\"))","v":null}]
[null,"State",null,"Delhi"]
[null,"Country",null,"India"]
[null,"PIN code  (6 digits)",null,"110085",null,{"$f":"IF(D107=\"\",\"Exactly six digits\",IF(LEN(D107)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
[null,"Tick the applicable option  —  let out, self-occupied or deemed let out","section 21(6)","Self-occupied"]
[null,"Is the property co-owned?","section 24","No"]
[null,"Your percentage of share in the property (%)","section 24",100,null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100)),\"Co-owned — ITR-1 CANNOT BE USED on account of co-ownership; use ITR-2\",IF(N(D110)=0,\"Enter 100 where the property is owned in full\",\"Accepted — sole owner, 100%\")))","v":null}]
[null,"Name of the tenant, if let out"]
[null,"PAN of the tenant  (AAAAA9999A)","section 393(3)"]
[null,"Aadhaar number of the tenant  (1234-5678-9012)","section 262(6)"]
[null,"TAN of the tenant  (AAAA99999A)","section 393(3)"]
[null,"Where credit for tax deducted from the rent is claimed, ONE of the three above must be filled","section 393(3)",{"$f":"IF(COUNTA(D112,D113,D114)=0,\"None filled — give one of the three if credit for tax deducted from the rent is claimed\",IF(COUNTA(D112,D113,D114)=1,\"One identifier given — in order\",\"More than one given — that is permitted, but one is enough\"))","v":null},null,{"$f":"IF(COUNTA(D112,D113,D114)=0,\"★ Required only where TDS credit is claimed\",\"Accepted\")","v":null}]
["1a","Gross rent received / receivable / lettable value during the year","sections 21(1) to 21(5)",0]
["1b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19",0]
["1c","Tax paid to local authorities during the year","section 21(7)(b)",0]
["1d","Total   (b + c)",null,{"$f":"N(D117)+N(D118)","v":null}]
["1e","Annual value   (a − d).   Nil, if self-occupied etc. as per section 21(6)","section 21(6)",{"$f":"IF(D108=\"Self-occupied\",0,MAX(0,N(D116)-D119))","v":null}]
["1f","Annual value of the property owned   (own percentage share × e)","section 24",{"$f":"ROUND(D120*IF(N(D110)=0,100,D110)/100,0)","v":null}]
["1g","30% of the annual value","section 22(1)(a)",{"$f":"ROUND(D121*0.3,0)","v":null}]
["1h","Interest payable on borrowed capital.   For a SELF-OCCUPIED property it is NIL where income-tax is computed under section 202(1), and is allowed only where the option under section 202(4) has been exercised, subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together.   For a let-out or deemed let-out property it is allowed in full.","section 22(1)(b)",280000,{"$f":"IF(D108=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D123),200000)),N(D123))","v":null},{"$f":"IF(D108=\"\",\"\",IF(D108=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — the default regime denies it, section 202(2)(a)(v)\",IF(E123<N(D123),\"Cut down to the aggregate ceiling of ₹2,00,000 — section 22(1)(b)\",\"Allowed — within the aggregate ceiling of ₹2,00,000\")),\"Allowed in full — not a property under section 21(6)\"))","v":null}]
["1i","Total   (g + h)",null,{"$f":"D122+E123","v":null}]
["1j","Arrears of rent, or unrealised rent, received during the year, less 30%","section 23",0,{"$f":"ROUND(N(D125)*0.7,0)","v":null},{"$f":"IF(N(D125)>0,\"30% deducted under section 23\",\"\")","v":null}]
["1k","INCOME FROM HOUSE PROPERTY 1   (f − i + j)","section 20",{"$f":"D121-D124+E125","v":null},{"$f":"D126","v":null}]
["Property 2  —  address and particulars"]
[null,"Flat / Door / Block No.",null,"House No. 44"]
[null,"Name of premises / building / village",null,"Vasundhara Enclave"]
[null,"Road / Street / Post Office",null,"Sector 5 Road"]
[null,"Area / Locality     ★ Mandatory, only if Property 2 is used",null,"Vasundhara",null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(D131=\"\",\"★ MANDATORY — Area / Locality of Property 2 must be filled\",\"Filled\"))","v":null}]
[null,"Town / City / District     ★ Mandatory, only if Property 2 is used",null,"Ghaziabad",null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(D132=\"\",\"★ MANDATORY — Town / City / District of Property 2 must be filled\",\"Filled\"))","v":null}]
[null,"State",null,"Uttar Pradesh"]
[null,"Country",null,"India"]
[null,"PIN code  (6 digits)",null,"201012",null,{"$f":"IF(D135=\"\",\"Exactly six digits\",IF(LEN(D135)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
[null,"Tick the applicable option  —  let out, self-occupied or deemed let out","section 21(6)","Let out"]
[null,"Is the property co-owned?","section 24","No"]
[null,"Your percentage of share in the property (%)","section 24",100,null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)),\"Co-owned — ITR-1 CANNOT BE USED on account of co-ownership; use ITR-2\",IF(N(D138)=0,\"Enter 100 where the property is owned in full\",\"Accepted — sole owner, 100%\")))","v":null}]
[null,"Name of the tenant, if let out",null,"Shri Mohan Lal Sharma"]
[null,"PAN of the tenant  (AAAAA9999A)","section 393(3)","BXYPS4512M"]
[null,"Aadhaar number of the tenant  (1234-5678-9012)","section 262(6)"]
[null,"TAN of the tenant  (AAAA99999A)","section 393(3)"]
[null,"Where credit for tax deducted from the rent is claimed, ONE of the three above must be filled","section 393(3)",{"$f":"IF(COUNTA(D140,D141,D142)=0,\"None filled — give one of the three if credit for tax deducted from the rent is claimed\",IF(COUNTA(D140,D141,D142)=1,\"One identifier given — in order\",\"More than one given — that is permitted, but one is enough\"))","v":null},null,{"$f":"IF(COUNTA(D140,D141,D142)=0,\"★ Required only where TDS credit is claimed\",\"Accepted\")","v":null}]
["2a","Gross rent received / receivable / lettable value during the year","sections 21(1) to 21(5)",360000]
["2b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19",0]
["2c","Tax paid to local authorities during the year","section 21(7)(b)",18000]
["2d","Total   (b + c)",null,{"$f":"N(D145)+N(D146)","v":null}]
["2e","Annual value   (a − d).   Nil, if self-occupied etc. as per section 21(6)","section 21(6)",{"$f":"IF(D136=\"Self-occupied\",0,MAX(0,N(D144)-D147))","v":null}]
["2f","Annual value of the property owned   (own percentage share × e)","section 24",{"$f":"ROUND(D148*IF(N(D138)=0,100,D138)/100,0)","v":null}]
["2g","30% of the annual value","section 22(1)(a)",{"$f":"ROUND(D149*0.3,0)","v":null}]
["2h","Interest payable on borrowed capital.   For a SELF-OCCUPIED property it is NIL where income-tax is computed under section 202(1), and is allowed only where the option under section 202(4) has been exercised, subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together.   For a let-out or deemed let-out property it is allowed in full.","section 22(1)(b)",190000,{"$f":"IF(D136=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D151),MAX(0,200000-IF(D108=\"Self-occupied\",E123,0)))),N(D151))","v":null},{"$f":"IF(D136=\"\",\"\",IF(D136=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — the default regime denies it, section 202(2)(a)(v)\",IF(E151<N(D151),\"Cut down to the aggregate ceiling of ₹2,00,000 — section 22(1)(b)\",\"Allowed — within the aggregate ceiling of ₹2,00,000\")),\"Allowed in full — not a property under section 21(6)\"))","v":null}]
["2i","Total   (g + h)",null,{"$f":"D150+E151","v":null}]
["2j","Arrears of rent, or unrealised rent, received during the year, less 30%","section 23",0,{"$f":"ROUND(N(D153)*0.7,0)","v":null},{"$f":"IF(N(D153)>0,\"30% deducted under section 23\",\"\")","v":null}]
["2k","INCOME FROM HOUSE PROPERTY 2   (f − i + j)","section 20",{"$f":"D149-D152+E153","v":null},{"$f":"D154","v":null}]
[null,"Sum of 1k and 2k, before the restriction in section 109(1)(b)","section 20",{"$f":"D126+D154","v":null}]
["B2","INCOME CHARGEABLE UNDER THE HEAD “HOUSE PROPERTY”.   If a loss, the figure is shown in negative.","section 20",{"$f":"IF(D155>=0,D155,IF((LEFT(D68,3)<>\"Yes\"),0,MAX(D155,-200000)))","v":null},{"$f":"D156","v":null},{"$f":"IF(D155>=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"A loss under this head cannot be set off at all — section 202(2)(b)\",IF(D155<-200000,\"Set-off restricted to ₹2,00,000 — section 109(1)(b); the balance needs ITR-2\",\"Set off in full\")))","v":null}]
["The maximum loss under this head that can be set off against income under any other head is ₹2,00,000 [section 109(1)(b)].  To carry forward and set off the balance under section 110, ITR-1 may not be used — use ITR-2.  Where the option under section 202(4) has NOT been exercised, a loss under this head cannot be set off against any other head at all [section 202(2)(b)]."]
["B3   ·   INCOME  FROM  OTHER  SOURCES            [section 92]"]
["(a)","Interest from a savings bank account","section 92(1)",22000,null,{"$f":"IF(AND((LEFT(D68,3)<>\"Yes\"),N(D159)>0),\"The deduction of section 153 is not available under section 202(1)\",\"\")","v":null}]
["(b)","Interest on deposits — fixed, recurring and the like","section 92(1)",185000]
["(c)","Dividend income.   Give the quarterly break-up in the e-filing utility so that the interest under section 425 may be computed correctly.","section 92(1)",95000]
["(d)","Family pension received  (gross)","section 92(1)",0]
["(e)","Any other income of a kind that may be returned in ITR-1","section 92",6300]
[null,"Gross income from other sources   (a + b + c + d + e)",null,{"$f":"SUM(D159:D163)","v":null},{"$f":"D164","v":null}]
[null,"Less:  deduction in respect of family pension only  —  one-third of such pension, or ₹25,000 where income-tax is computed under section 202(1) and ₹15,000 in any other case, whichever is less","section 93(1)(d)",{"$f":"MIN(ROUND(N(D162)/3,0),IF((LEFT(D68,3)<>\"Yes\"),25000,15000))","v":null},null,{"$f":"IF(N(D162)=0,\"No family pension — section 93(1)(d) has nothing to operate on\",IF((LEFT(D68,3)<>\"Yes\"),\"Cap ₹25,000 — section 93(1)(d)(i)\",\"Cap ₹15,000 — section 93(1)(d)(ii)\"))","v":null}]
["B3","INCOME CHARGEABLE UNDER THE HEAD “INCOME FROM OTHER SOURCES”","section 92",{"$f":"MAX(0,D164-D165)","v":null},{"$f":"D166","v":null}]
[]
["B4","GROSS  TOTAL  INCOME   (B1 + B2 + B3 + C3(a)(iii)).   If a loss, the figure is shown in negative.  To carry forward and set off losses, ITR-1 may not be used — use ITR-2.","section 122(10)",{"$f":"D95+D156+D166+D201","v":null},{"$f":"D168","v":null}]
[]
["PART  C   —   DEDUCTIONS  AND  TAXABLE  TOTAL  INCOME"]
["Chapter VIII of the Income-tax Act, 2025 — sections 122 to 154.  Where income-tax is computed under section 202(1), section 202(2)(a)(xii) allows nothing in this Part except sections 124(1), 124(2), 125(2) and 146.  Enter what the assessee claims; the column alongside shows what the Act allows him, and why."]
["Section","Deduction","Section of the 1961 Act","Claimed  (₹)","Allowed  (₹)","Why"]
["123","Life insurance premia, provident fund, tuition fees, repayment of housing loan and the rest of Schedule XV  —  ₹1,50,000","80C, 80CCC, 80CCD(1)",168000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D173),150000))","v":null},{"$f":"IF(N(D173)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E173<D173,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["124(1)","Contribution by the assessee to the pension scheme of the Central Government","80CCD(1)",null,{"$f":"N(D174)","v":null},{"$f":"IF(N(D174)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(2)","Contribution by the employer to the pension scheme —  14% of salary where the employer is the Central or a State Government, and 14% in any other case also where income-tax is computed under section 202(1)","80CCD(2)",null,{"$f":"N(D175)","v":null},{"$f":"IF(N(D175)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(3)","Additional contribution by the assessee  —  ₹50,000","80CCD(1B)",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D176),50000))","v":null},{"$f":"IF(N(D176)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E176<D176,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["125(2)","Contribution to the Agnipath Scheme  (Agniveer Corpus Fund)","80CCH",null,{"$f":"N(D177)","v":null},{"$f":"IF(N(D177)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["126","Health insurance premia and preventive health check-up —  ₹25,000, or ₹50,000 for a senior citizen, for the family, and as much again for parents","80D",25000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D178),100000))","v":null},{"$f":"IF(N(D178)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E178<D178,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["127","Maintenance, including medical treatment, of a dependant who is a person with disability  —  ₹75,000, or ₹1,25,000 for severe disability","80DD",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D179),125000))","v":null},{"$f":"IF(N(D179)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E179<D179,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["128","Medical treatment of a specified disease  —  ₹40,000, or ₹1,00,000 for a senior citizen","80DDB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D180),100000))","v":null},{"$f":"IF(N(D180)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E180<D180,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["129","Interest on a loan taken for higher education  —  no monetary limit, for eight tax years","80E",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D181))","v":null},{"$f":"IF(N(D181)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E181<D181,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["130","Interest on a loan taken for a residential house  —  ₹50,000","80EE",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D182),50000))","v":null},{"$f":"IF(N(D182)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E182<D182,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["131","Interest on a loan taken for certain house property  —  ₹1,50,000","80EEA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D183),150000))","v":null},{"$f":"IF(N(D183)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E183<D183,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["132","Interest on a loan taken for the purchase of an electric vehicle  —  ₹1,50,000","80EEB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D184),150000))","v":null},{"$f":"IF(N(D184)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E184<D184,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["133","Donations to certain funds and charitable institutions —  at 50% or 100%, with or without the qualifying limit of 10% of the adjusted gross total income","80G",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D185))","v":null},{"$f":"IF(N(D185)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E185<D185,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["134","Rent paid, where no house rent allowance is received  —  the least of ₹60,000, 25% of total income, and rent less 10% of total income","80GG",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D186),60000))","v":null},{"$f":"IF(N(D186)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E186<D186,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["135","Donations for scientific research or rural development","80GGA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D187))","v":null},{"$f":"IF(N(D187)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E187<D187,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["137","Contributions given by any person to a political party —  otherwise than in cash","80GGC",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D188))","v":null},{"$f":"IF(N(D188)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E188<D188,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["146","Deduction in respect of the employment of new employees","80JJAA",null,{"$f":"N(D189)","v":null},{"$f":"IF(N(D189)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["153","Interest on deposits  —  ₹10,000 on a savings account for an individual who is not a senior citizen, and ₹50,000 on any deposit for a senior citizen","80TTA, 80TTB",22000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D190),IF((D32<>\"Below 60 years\"),50000,10000)))","v":null},{"$f":"IF(N(D190)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E190<D190,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["154","A person with disability  —  the assessee himself  —  ₹75,000, or ₹1,25,000 for severe disability","80U",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D191),125000))","v":null},{"$f":"IF(N(D191)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E191<D191,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["—","Any other deduction admissible under Chapter VIII","Chapter VI-A",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D192))","v":null},{"$f":"IF(N(D192)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E192<D192,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["C1","TOTAL  DEDUCTIONS  UNDER  CHAPTER  VIII","sections 122 to 154",{"$f":"SUM(E173:E192)","v":null},{"$f":"SUM(D173:D192)","v":null},{"$f":"IF(E193>D193,\"₹\"&TEXT(E193-D193,\"#,##0\")&\" of what was claimed is not allowed\",\"\")","v":null}]
["C2","TOTAL  INCOME   (B4 − C1),  rounded off under section 516 to the nearest multiple of ₹10","section 516",{"$f":"ROUND(MAX(0,D168-D193)/10,0)*10","v":null},{"$f":"D194","v":null},{"$f":"IF(D194>5000000,\"Exceeds ₹50,00,000 — ITR-1 may not be used\",\"Rounded off under section 516\")","v":null}]
[]
["C3   ·   EXEMPT INCOME, AND INCOME ON WHICH NO TAX IS PAYABLE"]
["C3","Nature of the exempt income  —  select from the drop-down","section 11 with Schedules II to VII"]
["C3","Amount of the exempt income, for reporting purposes.  The agricultural income entered at E4 is carried here automatically.","section 11 with Schedules II to VII",{"$f":"N(D11)","v":null}]
["C3(a)(i)","Long-term capital gains under section 198  —  total sale consideration","section 198"]
["C3(a)(ii)","Long-term capital gains under section 198  —  total cost of acquisition","section 198"]
["C3(a)(iii)","LONG-TERM CAPITAL GAINS AS PER SECTION 198   (i − ii).   The first ₹1,25,000 bears no tax; the whole of the gain nevertheless enters the gross total income at B4.","section 198(2)(a)",{"$f":"MAX(0,N(D199)-N(D200))","v":null},{"$f":"D201","v":null},{"$f":"IF(D201<=125000,\"Within ₹1,25,000 — no tax, section 198(2)(a)\",\"Exceeds ₹1,25,000 — ITR-1 may not be used\")","v":null}]
[]
["PART  D   —   COMPUTATION  OF  TAX  PAYABLE"]
["Rows D7, D8, D10 and D10(a) are computed by the workbook from the date at (A15a), from the challans in Schedule IT and from the credits in Schedule TDS.  Only D6 and D9 must be entered by hand: the relief under section 157 needs the figures of the earlier years and Form No. 39, and the interest under section 425 needs the quarterly instalments of advance tax, and neither can be got out of this form."]
[null,"Memorandum  —  total income to be charged at the slab rates  (C2 less the long-term capital gains under section 198)","section 198(2)(b)",{"$f":"MAX(0,D194-D201)","v":null}]
["D1","TAX PAYABLE ON THE TOTAL INCOME","section 202(1);  or Paragraph A, Part I-B, First Schedule to the Finance Act, 2026",{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",IF(D32=\"80 years or more\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S3),IF(D32=\"60 years or more but below 80 years\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S2),SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S1))),SUMPRODUCT((D205>R_DEF_THR)*(D205-R_DEF_THR)*R_DEF_STEP)),0)+ROUND(MAX(0,D201-125000)*0.125,0)","v":null},{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",IF(D32=\"80 years or more\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S3),IF(D32=\"60 years or more but below 80 years\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S2),SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S1))),SUMPRODUCT((D205>R_DEF_THR)*(D205-R_DEF_THR)*R_DEF_STEP)),0)","v":null},{"$f":"IF(LEFT(D68,3)=\"Yes\",\"Paragraph A rates.  Column E is the tax on the slab income alone.\",\"Section 202(1) rates.  Column E is the tax on the slab income alone.\")","v":null}]
["D2","Less:  REBATE","section 156",{"$f":"IF(LEFT(D68,3)=\"Yes\",IF(D194<=500000,MIN(E206,12500),0),IF(D194<=1200000,MIN(E206,60000),MAX(0,E206-(D194-1200000))))","v":null},null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"Section 156(1) — ₹12,500 up to a total income of ₹5,00,000\",IF(D194<=1200000,\"Section 156(2)(a) — ₹60,000\",IF(D207>0,\"Section 156(2)(b) — marginal relief inside the rebate\",\"No rebate — the tax does not exceed the excess over ₹12,00,000\")))","v":null}]
["D3","TAX AFTER REBATE   (D1 − D2)",null,{"$f":"MAX(0,D206-D207)","v":null}]
["D4","Add:  Health and education cess @ 4% on D3","section 2 of the Finance Act, 2026",{"$f":"ROUND(D208*0.04,0)","v":null}]
["D5","TOTAL TAX AND CESS   (D3 + D4)",null,{"$f":"D208+D209","v":null}]
["D6","Less:  Relief where salary etc. is paid in arrears or in advance.  Form No. 39 must be submitted to claim it.  ENTER BY HAND.","section 157 with Rule 73"]
[null,"Memorandum  —  advance tax, being the challans in Schedule IT deposited on or before 31 March 2027","sections 404 to 408",{"$f":"SUMIFS(E235:E238,C235:C238,\"<>\",C235:C238,\"<=\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  self-assessment tax, being the challans deposited after 31 March 2027","section 266",{"$f":"SUMIFS(E235:E238,C235:C238,\"<>\",C235:C238,\">\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  assessed tax  (D5 − D6 − the credit for tax deducted at source)","section 424",{"$f":"MAX(0,D210-N(D211)-D246)","v":null}]
[null,"Memorandum  —  months of delay, counting a part of a month as a whole month","sections 423 and 424",{"$f":"IF(OR(D58=\"\",D58<=DATE(2027,7,31)),0,(YEAR(D58)-YEAR(DATE(2027,7,31)))*12+MONTH(D58)-MONTH(DATE(2027,7,31)))","v":null}]
["D7","Add:  Interest for default in furnishing the return of income  —  1% for every month or part of a month from the day after the due date to the date of furnishing","section 423  —  the old section 234A",{"$f":"ROUNDDOWN(D215*0.01*MAX(0,D214-D212),0)","v":null},null,{"$f":"IF(D215=0,\"The return is within time — no interest under section 423\",D215&\" month(s) at 1% on the tax remaining unpaid\")","v":null}]
["D8","Add:  Interest for default in payment of advance tax  —  1% for every month or part of a month from 1 April 2027, where the advance tax paid falls short of 90% of the assessed tax","section 424  —  the old section 234B",{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,IF(OR(D58=\"\",D214=0,D212>=0.9*D214),0,ROUNDDOWN((IF(D58=\"\",0,MAX(0,(YEAR(D58)-2027)*12+MONTH(D58)-4+1)))*0.01*MAX(0,D214-D212),0)))","v":null},null,{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),\"Nil — a resident senior citizen having no income from business or profession is not liable to pay advance tax [sections 404 to 408 — the old section 207(2)], so section 424 does not operate\",IF(D214=0,\"No assessed tax remains\",IF(D212>=0.9*D214,\"Advance tax paid is at least 90% of the assessed tax — no interest\",\"Advance tax falls short of 90% — section 424 applies\")))","v":null}]
["D9","Add:  INTEREST FOR DEFERMENT OF ADVANCE TAX  —  section 425 of the Income-tax Act, 2025, being the old SECTION 234C.  It is charged on each of the four instalments — 15 June, 15 September, 15 December and 15 March — separately, and ITR-1 does not collect those four figures.  ENTER BY HAND.  Where the assessee is a SENIOR CITIZEN it is not chargeable at all, and any figure entered here is left out of D11.","section 425  —  the old section 234C",null,null,{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),\"Nil — a resident senior citizen having no income from business or profession is not liable to pay advance tax [sections 404 to 408 — the old section 207(2)], so section 425 does not operate\",IF(N(D218)>0,\"Entered by hand — instalment by instalment under section 425\",\"\"))","v":null}]
["D10","Add:  Fee for default in furnishing the return of income  —  ₹1,000 where the total income does not exceed ₹5,00,000, and ₹5,000 in any other case","section 428(a)",{"$f":"IF(OR(D58=\"\",D58<=DATE(2027,7,31)),0,IF(D194<=500000,1000,5000))","v":null},null,{"$f":"IF(D219=0,\"The return is within time — no fee under section 428(a)\",\"Late return\")","v":null}]
["D10(a)","Add:  Fee for furnishing a revised return of income beyond nine months from the end of the tax year, that is after 31 December 2027  —  ₹1,000 or ₹5,000 on the same footing","section 428(b)  —  the new section 234-I",{"$f":"IF(AND(LEFT(D57,6)=\"263(5)\",D58<>\"\",D58>DATE(2027,12,31)),IF(D194<=500000,1000,5000),0)","v":null},null,{"$f":"IF(D220=0,\"Not a revised return furnished after 31 December 2027\",\"Revised return beyond nine months — section 428(b)\")","v":null}]
["D11","TOTAL TAX, FEE AND INTEREST   (D5 + D7 + D8 + D9 + D10 + D10(a) − D6),  rounded off under section 516","section 516",{"$f":"ROUND(MAX(0,D210+D216+D217+IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,N(D218))+D219+D220-N(D211))/10,0)*10","v":null}]
["D12","Less:  TOTAL TAXES PAID   (Schedule IT + Schedule TDS)","sections 404 to 408, and 392 to 394",{"$f":"D239+D246","v":null},{"$f":"D222","v":null}]
["D13","AMOUNT  PAYABLE   (D11 − D12),  if D11 exceeds D12","section 266",{"$f":"IF(D221>D222,ROUND((D221-D222)/10,0)*10,0)","v":null},null,{"$f":"IF(D223>0,\"Payable under section 266 before the return is furnished\",\"\")","v":null}]
["D14","REFUND   (D12 − D11),  if D12 exceeds D11","sections 431 and 437",{"$f":"IF(D222>D221,ROUND((D222-D221)/10,0)*10,0)","v":null},null,{"$f":"IF(D224>0,\"Refund due — sections 431 and 437\",\"\")","v":null}]
[]
["PART  E   —   OTHER  INFORMATION"]
["Details of all bank accounts held in India at any time during the tax year  (excluding a dormant account)"]
["Sl.","IFS code  (11 characters)","Name of the bank  —  derived from the IFS code","Account number  (max 16 digits)","Type of account","Selected for refund credit?"]
["B1","SBIN0000691",{"$f":"IF(B229=\"\",\"\",IFERROR(VLOOKUP(LEFT(B229,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null},"31234567890","Savings","Yes"]
["B2",null,{"$f":"IF(B230=\"\",\"\",IFERROR(VLOOKUP(LEFT(B230,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["B3",null,{"$f":"IF(B231=\"\",\"\",IFERROR(VLOOKUP(LEFT(B231,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["All bank accounts held at any time during the tax year are to be reported, except a dormant account.  At least one account must be selected for refund credit.  Where more than one is selected, the refund will be credited to one of the validated accounts, to be decided by the Centralised Processing Centre."]
["SCHEDULE  IT   ·   Details of advance tax and self-assessment tax paid            [sections 404 to 408 and section 266]"]
["Sl.","BSR code  (7 digits)","Date of deposit  (DD/MM/YYYY)","Challan serial number  (5 digits)","Tax paid  (₹)"]
["R1","0510308","2026-06-15","00417",30000]
["R2","0510308","2026-09-15","01293",50000]
["R3","0510308","2026-12-15","02864",45000]
["R4","0510308","2027-03-15","04519",55000]
[null,"TOTAL  —  advance tax and self-assessment tax paid",null,{"$f":"SUM(E235:E238)","v":null},{"$f":"D239","v":null}]
["SCHEDULE  TDS   ·   Details of tax deducted or collected at source            [as per Form No. 130, 131, 132 or 133 issued under Rule 215]"]
["Sl.","TAN of the deductor  (AAAA99999A)","PAN / Aadhaar of the tenant","Name of the deductor, collector or tenant","Section under which deducted or collected","Tax deducted  (₹)","Credit claimed this year  (₹)"]
["T1","DELT03421B",null,"Trident Infotech (India) Private Limited","392 — tax deducted from salary",420000,420000]
["T2","DELS54321B",null,"State Bank of India","393(1) Sl.No.5(ii) — interest other than on securities",18500,18500]
["T3","MUMB07219E",null,"Bharat Cements Limited","393(1) Sl.No.2 — dividend",9500,9500]
["T4"]
[null,"TOTAL  —  credit for tax deducted or collected at source claimed this year",null,{"$f":"SUM(G242:G245)","v":null},{"$f":"SUM(F242:F245)","v":null}]
["The TAN of a deductor is ten characters — four capital letters, five digits and one capital letter.  The column alongside is for the PAN or the Aadhaar number of an individual tenant who has deducted tax under section 393(3) (Table: Sl. No. 4), because such a tenant is not required to obtain a TAN."]
[]
["VERIFICATION"]
["I solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete and is in accordance with the provisions of the Income-tax Act, 2025.  I further declare that I am making this return in the capacity stated below and that I am also competent to make this return and verify it.        [to be verified by the person specified in section 265]"]
[null,"Name of the person verifying the return  —  taken from A2, A2a and A3","section 265",{"$f":"D30","v":null}]
[null,"Son / daughter of",null,"Shri Ram Kishore Malhotra"]
[null,"Capacity in which the return is made","section 265","Self"]
[null,"Permanent Account Number of the person verifying  —  taken from A1","section 262",{"$f":"IF(D26=\"\",\"\",D26)","v":null}]
[null,"Place",null,"New Delhi"]
[null,"Date of verification  (DD/MM/YYYY)  —  taken from the date of furnishing at A15a",null,{"$f":"IF(D58=\"\",\"\",D58)","v":null}]
[null,"Identification number of the Tax Return Preparer, if any"]
[null,"Name of the Tax Return Preparer"]
[]
["ACADEMIC  PROFORMA.  This is a teaching document.  It is not a form notified by the Central Board of Direct Taxes, it cannot be filed, and no utility on the e-filing portal will accept it.  Prepared by Opus 5 of Claude on 05-08-2026, updated on 06-08-2026, for the students of DSC-5.1, University of Delhi.   FREE STUDY MATERIAL — NOT FOR SALE."]

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["FORM  ITR-1   ·   SAHAJ   ·   TAX YEAR  2026-27   ·   CASE 13.1  —  SHRI ARUN MALHOTRA\nALTERNATE REGIME  ·  (A20) = Yes  ·  the option under section 202(4) is exercised  ·  this is the printed  SOLUTION 2  (OLD REGIME)"]
["For an INDIVIDUAL being a RESIDENT AND ORDINARILY RESIDENT having total income up to ₹50 lakh and having income from salaries, two house properties, other sources (interest etc.), long-term capital gains under section 198 up to ₹1,25,000, and agricultural income up to ₹5,000.    Not for an individual who is a director in a company, or who has invested in unlisted equity shares, or in whose case tax has been deducted under section 393(3) (Table: Sl. No. 5), or on whose ESOP income-tax is deferred, or who has assets outside India.    Governed by the Income-tax Act, 2025 (Act No. 30 of 2025) as amended by the Finance Act, 2026, and by the Income-tax Rules, 2026."]
["ACADEMIC PROFORMA — NOT NOTIFIED BY THE CENTRAL BOARD OF DIRECT TAXES, NOT CAPABLE OF BEING FILED, AND NOT TO BE UPLOADED ANYWHERE.        COLOUR KEY:   pale gold = you type here (the only cells that accept an entry)   ·   light blue = a formula   ·   blue = a sub-total   ·   peach = a figure that goes on the face of the return.   Every cell that carries a formula is locked.        ►   THE EIGHT BUTTONS — CALCULATE TAX, VALIDATE, SAVE DRAFT, GENERATE JSON, LOAD SPECIMEN, RESET FORM, PRINT AND HELP — ARE IN THE PANEL ON THE RIGHT, WHICH STAYS ON THE SCREEN AS YOU SCROLL, AND ON THE RIBBON TAB \"ITR-1 SAHAJ\" AT THE TOP OF THE EXCEL WINDOW."]
["Ref.","Particulars","Authority — Income-tax Act, 2025","Entered  (₹)","Allowed / computed  (₹)","Check"]
["ELIGIBILITY   —   MAY THIS ASSESSEE USE ITR-1 SAHAJ AT ALL?"]
["ITR-1 SAHAJ is meant for an individual who is RESIDENT AND ORDINARILY RESIDENT in India [sections 6 and 7].  That status is presumed throughout this workbook.  A non-resident, and a resident but not ordinarily resident, may not use this form at all — for them the return is ITR-2.  Five further questions decide the matter, and the verdict is computed at the foot of this block.  Every one of them is a drop-down — click the arrow at the right of the pale gold cell.  A house property held in CO-OWNERSHIP is a further bar: a share below 100% in either property, or a Yes against \"Is the property co-owned?\", turns the verdict red by itself."]
["E1","Is the assessee a director in any company at any time during the tax year?","eligibility clause","No"]
["E2","Has the assessee held any unlisted equity share at any time during the tax year?","eligibility clause","No"]
["E3","Has tax been deducted from any payment to the assessee under section 393(3) (Table: Sl. No. 5) — cash withdrawal?","section 393(3)","No"]
["E4","Has the assessee any agricultural income during the tax year?","section 11 with Schedule II","No"]
["E4a","                    —  if Yes, the amount (₹).  ITR-1 may be used only where it does not exceed ₹5,000.","section 11 with Schedule II",0,null,{"$f":"IF(D11=\"\",\"\",IF(D11<=5000,\"Within ₹5,000\",\"Exceeds ₹5,000 — use ITR-2\"))","v":null}]
["E5","Does the assessee hold any asset, or signing authority in any account, outside India, or is income-tax on ESOP deferred?","eligibility clause","No"]
[null,"VERDICT   —   computed once Parts B and C are filled",null,{"$f":"IF(COUNTA(D7,D8,D9,D10,D12)<5,\"Answer the five questions above\",IF(AND(D7=\"No\",D8=\"No\",D9=\"No\",N(D11)<=5000,D12=\"No\",D194<=5000000,D201<=125000,NOT(OR(AND(D108<>\"\",D108<>\"Not applicable\",OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100))),AND(D136<>\"\",D136<>\"Not applicable\",OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)))))),\"ITR-1 SAHAJ MAY BE USED\",\"ITR-1 SAHAJ CANNOT BE USED\"))","v":null},null,{"$f":"IF(D7=\"Yes\",\"A director in a company is excluded\",IF(D8=\"Yes\",\"A holder of unlisted equity shares is excluded\",IF(D9=\"Yes\",\"Tax deducted under section 393(3) Sl. No. 5 excludes ITR-1\",IF(N(D11)>5000,\"Agricultural income exceeds ₹5,000\",IF(D12=\"Yes\",\"An asset outside India, or deferred ESOP tax, excludes ITR-1\",IF(D194>5000000,\"Total income exceeds ₹50,00,000\",IF(D201>125000,\"Long-term capital gains exceed ₹1,25,000\",IF(OR(AND(D108<>\"\",D108<>\"Not applicable\",OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100))),AND(D136<>\"\",D136<>\"Not applicable\",OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)))),\"A house property held in co-ownership excludes ITR-1 — use ITR-2\",\"\"))))))))","v":null}]
[]
["RUNNING  SUMMARY   —   IT MOVES AS YOU TYPE"]
["Seven figures, repeated from Parts B, C and D so that they can be watched without scrolling.  Change the answer at (A20), or the occupancy of a house property, and see what happens here."]
["B4","Gross total income","section 122(10)",{"$f":"D168","v":null}]
["C2","Total income, rounded off","section 516",{"$f":"D194","v":null},null,{"$f":"IF(D194>5000000,\"Exceeds ₹50,00,000 — ITR-1 may not be used\",\"\")","v":null}]
["D1","Tax payable on the total income","section 202(1) / Paragraph A",{"$f":"D206","v":null}]
["D2","Rebate","section 156",{"$f":"D207","v":null},null,{"$f":"F207","v":null}]
["D5","Total tax and cess","section 2, Finance Act, 2026",{"$f":"D210","v":null}]
["D11","Total tax, fee and interest, rounded off","section 516",{"$f":"D221","v":null}]
["D13 / D14","AMOUNT PAYABLE  (+)     or     REFUND DUE  (−)","sections 266, 431 and 437",{"$f":"D223-D224","v":null},null,{"$f":"IF(D223>0,\"Payable — section 266\",IF(D224>0,\"Refund due — sections 431 and 437\",\"Nothing payable and nothing refundable\"))","v":null}]
[]
["PART  A   —   GENERAL  INFORMATION"]
["A1","Permanent Account Number","section 262 with Rule 159","AMKPM7421C",null,{"$f":"IF(D26=\"\",\"Ten characters — AAAAA9999A\",IF(AND(LEN(D26)=10,EXACT(D26,UPPER(D26))),\"Format accepted\",\"Not a valid PAN\"))","v":null}]
["A2","First name",null,"Arun"]
["A2a","Middle name"]
["A3","Last name",null,"Malhotra"]
[null,"Name of the assessee — first, middle and last, put together.  It is carried to the Verification.",null,{"$f":"TRIM(D27&\" \"&D28&\" \"&D29)","v":null}]
["A4","Date of birth  (DD/MM/YYYY)","section 262","1984-09-14"]
["A4a","Age category as on 1 April 2027, computed from the date of birth.  A person attains a given age on the day preceding the anniversary of his birth, so one born on 1 April 1967 is a senior citizen for this tax year.  It matters only where the option under section 202(4) has been exercised; age buys nothing under section 202(1).","Paragraph A, First Schedule",{"$f":"IF(D31=\"\",\"(enter the date of birth at A4)\",IF(DATEDIF(D31,DATE(2027,4,1),\"Y\")>=80,\"80 years or more\",IF(DATEDIF(D31,DATE(2027,4,1),\"Y\")>=60,\"60 years or more but below 80 years\",\"Below 60 years\")))","v":null},null,{"$f":"IF(D31=\"\",\"\",IF(LEFT(D68,3)=\"Yes\",\"This decides the Paragraph A slab\",\"Not relevant — section 202(1) has one slab for every age\"))","v":null}]
["A5","Aadhaar number  —  twelve digits, as 1234-5678-9012","section 262(6)","5312-8874-2610",null,{"$f":"IF(D33=\"\",\"Twelve digits — 1234-5678-9012\",IF(LEN(SUBSTITUTE(D33,\"-\",\"\"))=12,\"Format accepted\",\"Must be twelve digits\"))","v":null}]
["A6(a)","Primary mobile number of the taxpayer  (10 digits)",null,"9811203456",null,{"$f":"IF(D34=\"\",\"Exactly ten digits\",IF(LEN(D34)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
["A6(b)","Secondary mobile number  (10 digits)",null,null,null,{"$f":"IF(D35=\"\",\"Exactly ten digits\",IF(LEN(D35)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
["A7(a)","Primary e-mail ID of the taxpayer",null,"arun.malhotra@gmail.com",null,{"$f":"IF(D36=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D36)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["A7(b)","Secondary e-mail ID",null,null,null,{"$f":"IF(D37=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D37)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["Primary address  —  for communication"]
["A8(a)","Flat / Door / Block No.",null,"B-27"]
["A9(a)","Name of premises / building / village",null,"Vasant Enclave"]
["A10(a)","Road / Street / Post Office",null,"Sector 11 Road"]
["A10(a)","Area / Locality     ★ MANDATORY",null,"Rohini",null,{"$f":"IF(D42=\"\",\"★ MANDATORY — Area / Locality of the primary address must be filled\",\"Filled\")","v":null}]
["A11(a)","Town / City / District     ★ MANDATORY",null,"New Delhi",null,{"$f":"IF(D43=\"\",\"★ MANDATORY — Town / City / District of the primary address must be filled\",\"Filled\")","v":null}]
["A12(a)","State",null,"Delhi"]
["A13(a)","Country",null,"India"]
["A14(a)","PIN code  (6 digits)",null,"110085",null,{"$f":"IF(D46=\"\",\"Exactly six digits\",IF(LEN(D46)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
["Secondary address  —  fill only if it differs from the primary address"]
["A8(b)","Flat / Door / Block No."]
["A9(b)","Name of premises / building / village"]
["A10(b)","Road / Street / Post Office"]
["A10(b)","Area / Locality     ★ MANDATORY",null,null,null,{"$f":"IF(COUNTA(D48,D49,D52,D53,D54,D55)=0,\"The secondary address is not being used\",IF(D51=\"\",\"★ MANDATORY — Area / Locality of the secondary address must be filled\",\"Filled\"))","v":null}]
["A11(b)","Town / City / District     ★ MANDATORY",null,null,null,{"$f":"IF(COUNTA(D48,D49,D50,D53,D54,D55)=0,\"The secondary address is not being used\",IF(D52=\"\",\"★ MANDATORY — Town / City / District of the secondary address must be filled\",\"Filled\"))","v":null}]
["A12(b)","State"]
["A13(b)","Country"]
["A14(b)","PIN code  (6 digits)",null,null,null,{"$f":"IF(D55=\"\",\"Exactly six digits\",IF(LEN(D55)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
["The filing"]
["A15","Filed under section","section 263","263(1) — on or before the due date"]
["A15a","DATE ON WHICH THIS RETURN IS FURNISHED  (DD/MM/YYYY).   Every interest and every fee in Part D is computed from this date.","section 263","2027-07-25"]
["A15b","Due date under section 263(1)(c) (Table: Sl. No. 5) for an individual whose accounts are not required to be audited","section 263(1)(c)",{"$f":"DATE(2027,7,31)","v":null}]
[null,"Is the return within time?",null,{"$f":"IF(D58=\"\",\"(enter the date of furnishing at A15a)\",IF(D58<=DATE(2027,7,31),\"Within time — no interest under section 423 and no fee under section 428(a)\",\"LATE by \"&D215&\" month(s) — interest under section 423 and a fee under section 428(a) arise\"))","v":null}]
["A16","Or filed in response to a notice under section",null,"Not applicable"]
["A17","Nature of employment",null,"Others"]
["A18","Is this a REVISED return?","section 263(5)","No"]
["A18a","                    —  if Yes, the acknowledgement number of the original return  (15 digits, all numerical)","section 263(5)"]
["A18b","                    —  if Yes, the date of filing of the original return  (DD/MM/YYYY)","section 263(5)"]
["A19","If filed in response to a notice under section 263(7), 268(1), 280 or 295, or an order under section 239(3)(b) — the Unique Number / Document Identification Number  (all numerical, at most 16 digits)"]
["A19","                    —  and the date of such notice or order  (DD/MM/YYYY)"]
["A20","Do you wish to exercise the option of opting out of the DEFAULT tax regime?   The default answer is “No”, and “No” means that income-tax is computed under section 202(1).   “Yes” means that Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026 applies.","section 202(4)","Yes — the OPTIONAL regime under section 202(4)"]
[null,"Regime that therefore applies",null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"OPTIONAL regime — Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026  (the old rates)\",\"DEFAULT regime — section 202(1)\")","v":null}]
["A21","Are you filing a return of income under section 263(1)(a)(x), being otherwise not required to furnish a return?","section 263(1)(a)(x)","No"]
["A21(i)","Have you incurred expenditure exceeding ₹2,00,000 on travel to a foreign country, for yourself or for any other person?","section 263(1)(a)(x)","No"]
["A21(i)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(ii)","Have you incurred expenditure exceeding ₹1,00,000 on the consumption of electricity during the tax year?","section 263(1)(a)(x)","No"]
["A21(ii)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(iii)","Are you required to file a return by reason of any other condition prescribed under section 263(1)(a)(x)?",null,"No"]
["A21(iii)","                    —  if Yes, select the condition"]
["A22","Is this return being filed by a representative assessee?","sections 305 to 313","No"]
["A22","                    —  name of the representative assessee"]
["A22","                    —  e-mail ID of the representative assessee",null,null,null,{"$f":"IF(D79=\"\",\"\",IF(ISNUMBER(FIND(\"@\",D79)),\"Accepted\",\"An @ must appear in between\"))","v":null}]
["A22","                    —  contact number of the representative assessee  (10 digits)",null,null,null,{"$f":"IF(D80=\"\",\"Exactly ten digits\",IF(LEN(D80)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
[]
["PART  B   —   GROSS  TOTAL  INCOME"]
["In whole rupees only.  The total income and every amount payable or refundable are rounded off under section 516 to the nearest multiple of ₹10.  Type only in the pale gold cells of the column headed “Entered”.  The column headed “Allowed / computed” is the figure the Act permits after the statutory limit and the regime restriction have been applied, and it is that figure which is carried forward."]
["B1   ·   SALARY  /  PENSION            [sections 15 to 19]"]
["(i)(a)","Salary as defined in section 16","section 16",3100000]
["(i)(b)","Value of perquisites as defined in section 17","section 17",0]
["(i)(c)","Profits in lieu of salary as defined in section 18","section 18",0]
["(i)","GROSS SALARY   (a + b + c)","section 15",{"$f":"SUM(D85:D87)","v":null},{"$f":"D88","v":null}]
["(ii)","Less:  amounts excluded from total income under Schedule II or Schedule III.  Ensure that the amount is included in the salary above.  House rent allowance stands at Schedule III (Table: Sl. No. 13) and is denied where income-tax is computed under section 202(1).","section 11 with Schedules II and III",0,{"$f":"N(D89)","v":null},{"$f":"IF(AND((LEFT(D68,3)<>\"Yes\"),N(D89)>0),\"Under section 202(1) the Schedule III items at Sl. Nos. 12 and 13 — house rent allowance among them — are denied by section 202(2)(a)(ii).  Check the item claimed.\",\"\")","v":null}]
["(iii)","NET SALARY   (i − ii)",null,{"$f":"MAX(0,D88-E89)","v":null},{"$f":"D90","v":null}]
["(iv)(a)","Standard deduction  —  ₹75,000 or the salary, whichever is less, where income-tax is computed under section 202(1);  ₹50,000 or the salary, whichever is less, in any other case","section 19(1) (Table: Sl. No. 2)",{"$f":"MIN(IF((LEFT(D68,3)<>\"Yes\"),75000,50000),MAX(0,D90))","v":null},{"$f":"D91","v":null},{"$f":"IF((LEFT(D68,3)<>\"Yes\"),\"₹75,000 — section 202(1) applies\",\"₹50,000 — the option under section 202(4) has been exercised\")","v":null}]
["(iv)(b)","Tax on employment (professional tax) levied under article 276(2) of the Constitution.  Not available where income-tax is computed under section 202(1).","section 19(1) (Table: Sl. No. 1)",0,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D92))","v":null},{"$f":"IF((LEFT(D68,3)<>\"Yes\"),IF(N(D92)>0,\"Disallowed in full — section 202(2)(a)(iii)\",\"Closed under section 202(1)\"),\"Allowed in full\")","v":null}]
["(iv)(c)","Other deductions from salary  —  gratuity, commuted pension, retrenchment compensation, compensation on voluntary retirement, leave encashment and the rest","section 19(1) (Table: Sl. Nos. 3 to 14)",0,{"$f":"N(D93)","v":null}]
["(iv)","TOTAL DEDUCTIONS UNDER SECTION 19   (a + b + c)","section 19(1)",{"$f":"SUM(E91:E93)","v":null},{"$f":"D94","v":null}]
["B1","INCOME CHARGEABLE UNDER THE HEAD “SALARIES”   (iii − iv)","section 15",{"$f":"MAX(0,D90-D94)","v":null},{"$f":"D95","v":null}]
["Row B1(iv)(b) of the notified form — entertainment allowance under section 16(ii) of the 1961 Act — has been deleted.  The Table to section 19(1) of the Income-tax Act, 2025 runs to fourteen serial numbers and entertainment allowance is not one of them."]
["B2   ·   INCOME  FROM  HOUSE  PROPERTY            [sections 20 to 25]"]
["Fill in the details separately for each property, for up to two properties.  ITR-1 may not be used for a third."]
["Property 1  —  address and particulars"]
[null,"Flat / Door / Block No.",null,"B-27"]
[null,"Name of premises / building / village",null,"Vasant Enclave"]
[null,"Road / Street / Post Office",null,"Sector 11 Road"]
[null,"Area / Locality     ★ Mandatory, only if Property 1 is used",null,"Rohini",null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(D103=\"\",\"★ MANDATORY — Area / Locality of Property 1 must be filled\",\"Filled\"))","v":null}]
[null,"Town / City / District     ★ Mandatory, only if Property 1 is used",null,"New Delhi",null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(D104=\"\",\"★ MANDATORY — Town / City / District of Property 1 must be filled\",\"Filled\"))","v":null}]
[null,"State",null,"Delhi"]
[null,"Country",null,"India"]
[null,"PIN code  (6 digits)",null,"110085",null,{"$f":"IF(D107=\"\",\"Exactly six digits\",IF(LEN(D107)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
[null,"Tick the applicable option  —  let out, self-occupied or deemed let out","section 21(6)","Self-occupied"]
[null,"Is the property co-owned?","section 24","No"]
[null,"Your percentage of share in the property (%)","section 24",100,null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100)),\"Co-owned — ITR-1 CANNOT BE USED on account of co-ownership; use ITR-2\",IF(N(D110)=0,\"Enter 100 where the property is owned in full\",\"Accepted — sole owner, 100%\")))","v":null}]
[null,"Name of the tenant, if let out"]
[null,"PAN of the tenant  (AAAAA9999A)","section 393(3)"]
[null,"Aadhaar number of the tenant  (1234-5678-9012)","section 262(6)"]
[null,"TAN of the tenant  (AAAA99999A)","section 393(3)"]
[null,"Where credit for tax deducted from the rent is claimed, ONE of the three above must be filled","section 393(3)",{"$f":"IF(COUNTA(D112,D113,D114)=0,\"None filled — give one of the three if credit for tax deducted from the rent is claimed\",IF(COUNTA(D112,D113,D114)=1,\"One identifier given — in order\",\"More than one given — that is permitted, but one is enough\"))","v":null},null,{"$f":"IF(COUNTA(D112,D113,D114)=0,\"★ Required only where TDS credit is claimed\",\"Accepted\")","v":null}]
["1a","Gross rent received / receivable / lettable value during the year","sections 21(1) to 21(5)",0]
["1b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19",0]
["1c","Tax paid to local authorities during the year","section 21(7)(b)",0]
["1d","Total   (b + c)",null,{"$f":"N(D117)+N(D118)","v":null}]
["1e","Annual value   (a − d).   Nil, if self-occupied etc. as per section 21(6)","section 21(6)",{"$f":"IF(D108=\"Self-occupied\",0,MAX(0,N(D116)-D119))","v":null}]
["1f","Annual value of the property owned   (own percentage share × e)","section 24",{"$f":"ROUND(D120*IF(N(D110)=0,100,D110)/100,0)","v":null}]
["1g","30% of the annual value","section 22(1)(a)",{"$f":"ROUND(D121*0.3,0)","v":null}]
["1h","Interest payable on borrowed capital.   For a SELF-OCCUPIED property it is NIL where income-tax is computed under section 202(1), and is allowed only where the option under section 202(4) has been exercised, subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together.   For a let-out or deemed let-out property it is allowed in full.","section 22(1)(b)",280000,{"$f":"IF(D108=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D123),200000)),N(D123))","v":null},{"$f":"IF(D108=\"\",\"\",IF(D108=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — the default regime denies it, section 202(2)(a)(v)\",IF(E123<N(D123),\"Cut down to the aggregate ceiling of ₹2,00,000 — section 22(1)(b)\",\"Allowed — within the aggregate ceiling of ₹2,00,000\")),\"Allowed in full — not a property under section 21(6)\"))","v":null}]
["1i","Total   (g + h)",null,{"$f":"D122+E123","v":null}]
["1j","Arrears of rent, or unrealised rent, received during the year, less 30%","section 23",0,{"$f":"ROUND(N(D125)*0.7,0)","v":null},{"$f":"IF(N(D125)>0,\"30% deducted under section 23\",\"\")","v":null}]
["1k","INCOME FROM HOUSE PROPERTY 1   (f − i + j)","section 20",{"$f":"D121-D124+E125","v":null},{"$f":"D126","v":null}]
["Property 2  —  address and particulars"]
[null,"Flat / Door / Block No.",null,"House No. 44"]
[null,"Name of premises / building / village",null,"Vasundhara Enclave"]
[null,"Road / Street / Post Office",null,"Sector 5 Road"]
[null,"Area / Locality     ★ Mandatory, only if Property 2 is used",null,"Vasundhara",null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(D131=\"\",\"★ MANDATORY — Area / Locality of Property 2 must be filled\",\"Filled\"))","v":null}]
[null,"Town / City / District     ★ Mandatory, only if Property 2 is used",null,"Ghaziabad",null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(D132=\"\",\"★ MANDATORY — Town / City / District of Property 2 must be filled\",\"Filled\"))","v":null}]
[null,"State",null,"Uttar Pradesh"]
[null,"Country",null,"India"]
[null,"PIN code  (6 digits)",null,"201012",null,{"$f":"IF(D135=\"\",\"Exactly six digits\",IF(LEN(D135)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
[null,"Tick the applicable option  —  let out, self-occupied or deemed let out","section 21(6)","Let out"]
[null,"Is the property co-owned?","section 24","No"]
[null,"Your percentage of share in the property (%)","section 24",100,null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)),\"Co-owned — ITR-1 CANNOT BE USED on account of co-ownership; use ITR-2\",IF(N(D138)=0,\"Enter 100 where the property is owned in full\",\"Accepted — sole owner, 100%\")))","v":null}]
[null,"Name of the tenant, if let out",null,"Shri Mohan Lal Sharma"]
[null,"PAN of the tenant  (AAAAA9999A)","section 393(3)","BXYPS4512M"]
[null,"Aadhaar number of the tenant  (1234-5678-9012)","section 262(6)"]
[null,"TAN of the tenant  (AAAA99999A)","section 393(3)"]
[null,"Where credit for tax deducted from the rent is claimed, ONE of the three above must be filled","section 393(3)",{"$f":"IF(COUNTA(D140,D141,D142)=0,\"None filled — give one of the three if credit for tax deducted from the rent is claimed\",IF(COUNTA(D140,D141,D142)=1,\"One identifier given — in order\",\"More than one given — that is permitted, but one is enough\"))","v":null},null,{"$f":"IF(COUNTA(D140,D141,D142)=0,\"★ Required only where TDS credit is claimed\",\"Accepted\")","v":null}]
["2a","Gross rent received / receivable / lettable value during the year","sections 21(1) to 21(5)",360000]
["2b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19",0]
["2c","Tax paid to local authorities during the year","section 21(7)(b)",18000]
["2d","Total   (b + c)",null,{"$f":"N(D145)+N(D146)","v":null}]
["2e","Annual value   (a − d).   Nil, if self-occupied etc. as per section 21(6)","section 21(6)",{"$f":"IF(D136=\"Self-occupied\",0,MAX(0,N(D144)-D147))","v":null}]
["2f","Annual value of the property owned   (own percentage share × e)","section 24",{"$f":"ROUND(D148*IF(N(D138)=0,100,D138)/100,0)","v":null}]
["2g","30% of the annual value","section 22(1)(a)",{"$f":"ROUND(D149*0.3,0)","v":null}]
["2h","Interest payable on borrowed capital.   For a SELF-OCCUPIED property it is NIL where income-tax is computed under section 202(1), and is allowed only where the option under section 202(4) has been exercised, subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together.   For a let-out or deemed let-out property it is allowed in full.","section 22(1)(b)",190000,{"$f":"IF(D136=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D151),MAX(0,200000-IF(D108=\"Self-occupied\",E123,0)))),N(D151))","v":null},{"$f":"IF(D136=\"\",\"\",IF(D136=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — the default regime denies it, section 202(2)(a)(v)\",IF(E151<N(D151),\"Cut down to the aggregate ceiling of ₹2,00,000 — section 22(1)(b)\",\"Allowed — within the aggregate ceiling of ₹2,00,000\")),\"Allowed in full — not a property under section 21(6)\"))","v":null}]
["2i","Total   (g + h)",null,{"$f":"D150+E151","v":null}]
["2j","Arrears of rent, or unrealised rent, received during the year, less 30%","section 23",0,{"$f":"ROUND(N(D153)*0.7,0)","v":null},{"$f":"IF(N(D153)>0,\"30% deducted under section 23\",\"\")","v":null}]
["2k","INCOME FROM HOUSE PROPERTY 2   (f − i + j)","section 20",{"$f":"D149-D152+E153","v":null},{"$f":"D154","v":null}]
[null,"Sum of 1k and 2k, before the restriction in section 109(1)(b)","section 20",{"$f":"D126+D154","v":null}]
["B2","INCOME CHARGEABLE UNDER THE HEAD “HOUSE PROPERTY”.   If a loss, the figure is shown in negative.","section 20",{"$f":"IF(D155>=0,D155,IF((LEFT(D68,3)<>\"Yes\"),0,MAX(D155,-200000)))","v":null},{"$f":"D156","v":null},{"$f":"IF(D155>=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"A loss under this head cannot be set off at all — section 202(2)(b)\",IF(D155<-200000,\"Set-off restricted to ₹2,00,000 — section 109(1)(b); the balance needs ITR-2\",\"Set off in full\")))","v":null}]
["The maximum loss under this head that can be set off against income under any other head is ₹2,00,000 [section 109(1)(b)].  To carry forward and set off the balance under section 110, ITR-1 may not be used — use ITR-2.  Where the option under section 202(4) has NOT been exercised, a loss under this head cannot be set off against any other head at all [section 202(2)(b)]."]
["B3   ·   INCOME  FROM  OTHER  SOURCES            [section 92]"]
["(a)","Interest from a savings bank account","section 92(1)",22000,null,{"$f":"IF(AND((LEFT(D68,3)<>\"Yes\"),N(D159)>0),\"The deduction of section 153 is not available under section 202(1)\",\"\")","v":null}]
["(b)","Interest on deposits — fixed, recurring and the like","section 92(1)",185000]
["(c)","Dividend income.   Give the quarterly break-up in the e-filing utility so that the interest under section 425 may be computed correctly.","section 92(1)",95000]
["(d)","Family pension received  (gross)","section 92(1)",0]
["(e)","Any other income of a kind that may be returned in ITR-1","section 92",6300]
[null,"Gross income from other sources   (a + b + c + d + e)",null,{"$f":"SUM(D159:D163)","v":null},{"$f":"D164","v":null}]
[null,"Less:  deduction in respect of family pension only  —  one-third of such pension, or ₹25,000 where income-tax is computed under section 202(1) and ₹15,000 in any other case, whichever is less","section 93(1)(d)",{"$f":"MIN(ROUND(N(D162)/3,0),IF((LEFT(D68,3)<>\"Yes\"),25000,15000))","v":null},null,{"$f":"IF(N(D162)=0,\"No family pension — section 93(1)(d) has nothing to operate on\",IF((LEFT(D68,3)<>\"Yes\"),\"Cap ₹25,000 — section 93(1)(d)(i)\",\"Cap ₹15,000 — section 93(1)(d)(ii)\"))","v":null}]
["B3","INCOME CHARGEABLE UNDER THE HEAD “INCOME FROM OTHER SOURCES”","section 92",{"$f":"MAX(0,D164-D165)","v":null},{"$f":"D166","v":null}]
[]
["B4","GROSS  TOTAL  INCOME   (B1 + B2 + B3 + C3(a)(iii)).   If a loss, the figure is shown in negative.  To carry forward and set off losses, ITR-1 may not be used — use ITR-2.","section 122(10)",{"$f":"D95+D156+D166+D201","v":null},{"$f":"D168","v":null}]
[]
["PART  C   —   DEDUCTIONS  AND  TAXABLE  TOTAL  INCOME"]
["Chapter VIII of the Income-tax Act, 2025 — sections 122 to 154.  Where income-tax is computed under section 202(1), section 202(2)(a)(xii) allows nothing in this Part except sections 124(1), 124(2), 125(2) and 146.  Enter what the assessee claims; the column alongside shows what the Act allows him, and why."]
["Section","Deduction","Section of the 1961 Act","Claimed  (₹)","Allowed  (₹)","Why"]
["123","Life insurance premia, provident fund, tuition fees, repayment of housing loan and the rest of Schedule XV  —  ₹1,50,000","80C, 80CCC, 80CCD(1)",168000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D173),150000))","v":null},{"$f":"IF(N(D173)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E173<D173,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["124(1)","Contribution by the assessee to the pension scheme of the Central Government","80CCD(1)",null,{"$f":"N(D174)","v":null},{"$f":"IF(N(D174)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(2)","Contribution by the employer to the pension scheme —  14% of salary where the employer is the Central or a State Government, and 14% in any other case also where income-tax is computed under section 202(1)","80CCD(2)",null,{"$f":"N(D175)","v":null},{"$f":"IF(N(D175)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(3)","Additional contribution by the assessee  —  ₹50,000","80CCD(1B)",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D176),50000))","v":null},{"$f":"IF(N(D176)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E176<D176,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["125(2)","Contribution to the Agnipath Scheme  (Agniveer Corpus Fund)","80CCH",null,{"$f":"N(D177)","v":null},{"$f":"IF(N(D177)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["126","Health insurance premia and preventive health check-up —  ₹25,000, or ₹50,000 for a senior citizen, for the family, and as much again for parents","80D",25000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D178),100000))","v":null},{"$f":"IF(N(D178)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E178<D178,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["127","Maintenance, including medical treatment, of a dependant who is a person with disability  —  ₹75,000, or ₹1,25,000 for severe disability","80DD",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D179),125000))","v":null},{"$f":"IF(N(D179)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E179<D179,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["128","Medical treatment of a specified disease  —  ₹40,000, or ₹1,00,000 for a senior citizen","80DDB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D180),100000))","v":null},{"$f":"IF(N(D180)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E180<D180,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["129","Interest on a loan taken for higher education  —  no monetary limit, for eight tax years","80E",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D181))","v":null},{"$f":"IF(N(D181)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E181<D181,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["130","Interest on a loan taken for a residential house  —  ₹50,000","80EE",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D182),50000))","v":null},{"$f":"IF(N(D182)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E182<D182,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["131","Interest on a loan taken for certain house property  —  ₹1,50,000","80EEA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D183),150000))","v":null},{"$f":"IF(N(D183)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E183<D183,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["132","Interest on a loan taken for the purchase of an electric vehicle  —  ₹1,50,000","80EEB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D184),150000))","v":null},{"$f":"IF(N(D184)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E184<D184,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["133","Donations to certain funds and charitable institutions —  at 50% or 100%, with or without the qualifying limit of 10% of the adjusted gross total income","80G",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D185))","v":null},{"$f":"IF(N(D185)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E185<D185,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["134","Rent paid, where no house rent allowance is received  —  the least of ₹60,000, 25% of total income, and rent less 10% of total income","80GG",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D186),60000))","v":null},{"$f":"IF(N(D186)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E186<D186,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["135","Donations for scientific research or rural development","80GGA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D187))","v":null},{"$f":"IF(N(D187)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E187<D187,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["137","Contributions given by any person to a political party —  otherwise than in cash","80GGC",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D188))","v":null},{"$f":"IF(N(D188)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E188<D188,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["146","Deduction in respect of the employment of new employees","80JJAA",null,{"$f":"N(D189)","v":null},{"$f":"IF(N(D189)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["153","Interest on deposits  —  ₹10,000 on a savings account for an individual who is not a senior citizen, and ₹50,000 on any deposit for a senior citizen","80TTA, 80TTB",22000,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D190),IF((D32<>\"Below 60 years\"),50000,10000)))","v":null},{"$f":"IF(N(D190)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E190<D190,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["154","A person with disability  —  the assessee himself  —  ₹75,000, or ₹1,25,000 for severe disability","80U",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D191),125000))","v":null},{"$f":"IF(N(D191)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E191<D191,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["—","Any other deduction admissible under Chapter VIII","Chapter VI-A",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D192))","v":null},{"$f":"IF(N(D192)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E192<D192,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["C1","TOTAL  DEDUCTIONS  UNDER  CHAPTER  VIII","sections 122 to 154",{"$f":"SUM(E173:E192)","v":null},{"$f":"SUM(D173:D192)","v":null},{"$f":"IF(E193>D193,\"₹\"&TEXT(E193-D193,\"#,##0\")&\" of what was claimed is not allowed\",\"\")","v":null}]
["C2","TOTAL  INCOME   (B4 − C1),  rounded off under section 516 to the nearest multiple of ₹10","section 516",{"$f":"ROUND(MAX(0,D168-D193)/10,0)*10","v":null},{"$f":"D194","v":null},{"$f":"IF(D194>5000000,\"Exceeds ₹50,00,000 — ITR-1 may not be used\",\"Rounded off under section 516\")","v":null}]
[]
["C3   ·   EXEMPT INCOME, AND INCOME ON WHICH NO TAX IS PAYABLE"]
["C3","Nature of the exempt income  —  select from the drop-down","section 11 with Schedules II to VII"]
["C3","Amount of the exempt income, for reporting purposes.  The agricultural income entered at E4 is carried here automatically.","section 11 with Schedules II to VII",{"$f":"N(D11)","v":null}]
["C3(a)(i)","Long-term capital gains under section 198  —  total sale consideration","section 198"]
["C3(a)(ii)","Long-term capital gains under section 198  —  total cost of acquisition","section 198"]
["C3(a)(iii)","LONG-TERM CAPITAL GAINS AS PER SECTION 198   (i − ii).   The first ₹1,25,000 bears no tax; the whole of the gain nevertheless enters the gross total income at B4.","section 198(2)(a)",{"$f":"MAX(0,N(D199)-N(D200))","v":null},{"$f":"D201","v":null},{"$f":"IF(D201<=125000,\"Within ₹1,25,000 — no tax, section 198(2)(a)\",\"Exceeds ₹1,25,000 — ITR-1 may not be used\")","v":null}]
[]
["PART  D   —   COMPUTATION  OF  TAX  PAYABLE"]
["Rows D7, D8, D10 and D10(a) are computed by the workbook from the date at (A15a), from the challans in Schedule IT and from the credits in Schedule TDS.  Only D6 and D9 must be entered by hand: the relief under section 157 needs the figures of the earlier years and Form No. 39, and the interest under section 425 needs the quarterly instalments of advance tax, and neither can be got out of this form."]
[null,"Memorandum  —  total income to be charged at the slab rates  (C2 less the long-term capital gains under section 198)","section 198(2)(b)",{"$f":"MAX(0,D194-D201)","v":null}]
["D1","TAX PAYABLE ON THE TOTAL INCOME","section 202(1);  or Paragraph A, Part I-B, First Schedule to the Finance Act, 2026",{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",IF(D32=\"80 years or more\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S3),IF(D32=\"60 years or more but below 80 years\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S2),SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S1))),SUMPRODUCT((D205>R_DEF_THR)*(D205-R_DEF_THR)*R_DEF_STEP)),0)+ROUND(MAX(0,D201-125000)*0.125,0)","v":null},{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",IF(D32=\"80 years or more\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S3),IF(D32=\"60 years or more but below 80 years\",SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S2),SUMPRODUCT((D205>R_PA_THR)*(D205-R_PA_THR)*R_PA_S1))),SUMPRODUCT((D205>R_DEF_THR)*(D205-R_DEF_THR)*R_DEF_STEP)),0)","v":null},{"$f":"IF(LEFT(D68,3)=\"Yes\",\"Paragraph A rates.  Column E is the tax on the slab income alone.\",\"Section 202(1) rates.  Column E is the tax on the slab income alone.\")","v":null}]
["D2","Less:  REBATE","section 156",{"$f":"IF(LEFT(D68,3)=\"Yes\",IF(D194<=500000,MIN(E206,12500),0),IF(D194<=1200000,MIN(E206,60000),MAX(0,E206-(D194-1200000))))","v":null},null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"Section 156(1) — ₹12,500 up to a total income of ₹5,00,000\",IF(D194<=1200000,\"Section 156(2)(a) — ₹60,000\",IF(D207>0,\"Section 156(2)(b) — marginal relief inside the rebate\",\"No rebate — the tax does not exceed the excess over ₹12,00,000\")))","v":null}]
["D3","TAX AFTER REBATE   (D1 − D2)",null,{"$f":"MAX(0,D206-D207)","v":null}]
["D4","Add:  Health and education cess @ 4% on D3","section 2 of the Finance Act, 2026",{"$f":"ROUND(D208*0.04,0)","v":null}]
["D5","TOTAL TAX AND CESS   (D3 + D4)",null,{"$f":"D208+D209","v":null}]
["D6","Less:  Relief where salary etc. is paid in arrears or in advance.  Form No. 39 must be submitted to claim it.  ENTER BY HAND.","section 157 with Rule 73"]
[null,"Memorandum  —  advance tax, being the challans in Schedule IT deposited on or before 31 March 2027","sections 404 to 408",{"$f":"SUMIFS(E235:E238,C235:C238,\"<>\",C235:C238,\"<=\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  self-assessment tax, being the challans deposited after 31 March 2027","section 266",{"$f":"SUMIFS(E235:E238,C235:C238,\"<>\",C235:C238,\">\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  assessed tax  (D5 − D6 − the credit for tax deducted at source)","section 424",{"$f":"MAX(0,D210-N(D211)-D246)","v":null}]
[null,"Memorandum  —  months of delay, counting a part of a month as a whole month","sections 423 and 424",{"$f":"IF(OR(D58=\"\",D58<=DATE(2027,7,31)),0,(YEAR(D58)-YEAR(DATE(2027,7,31)))*12+MONTH(D58)-MONTH(DATE(2027,7,31)))","v":null}]
["D7","Add:  Interest for default in furnishing the return of income  —  1% for every month or part of a month from the day after the due date to the date of furnishing","section 423  —  the old section 234A",{"$f":"ROUNDDOWN(D215*0.01*MAX(0,D214-D212),0)","v":null},null,{"$f":"IF(D215=0,\"The return is within time — no interest under section 423\",D215&\" month(s) at 1% on the tax remaining unpaid\")","v":null}]
["D8","Add:  Interest for default in payment of advance tax  —  1% for every month or part of a month from 1 April 2027, where the advance tax paid falls short of 90% of the assessed tax","section 424  —  the old section 234B",{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,IF(OR(D58=\"\",D214=0,D212>=0.9*D214),0,ROUNDDOWN((IF(D58=\"\",0,MAX(0,(YEAR(D58)-2027)*12+MONTH(D58)-4+1)))*0.01*MAX(0,D214-D212),0)))","v":null},null,{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),\"Nil — a resident senior citizen having no income from business or profession is not liable to pay advance tax [sections 404 to 408 — the old section 207(2)], so section 424 does not operate\",IF(D214=0,\"No assessed tax remains\",IF(D212>=0.9*D214,\"Advance tax paid is at least 90% of the assessed tax — no interest\",\"Advance tax falls short of 90% — section 424 applies\")))","v":null}]
["D9","Add:  INTEREST FOR DEFERMENT OF ADVANCE TAX  —  section 425 of the Income-tax Act, 2025, being the old SECTION 234C.  It is charged on each of the four instalments — 15 June, 15 September, 15 December and 15 March — separately, and ITR-1 does not collect those four figures.  ENTER BY HAND.  Where the assessee is a SENIOR CITIZEN it is not chargeable at all, and any figure entered here is left out of D11.","section 425  —  the old section 234C",null,null,{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),\"Nil — a resident senior citizen having no income from business or profession is not liable to pay advance tax [sections 404 to 408 — the old section 207(2)], so section 425 does not operate\",IF(N(D218)>0,\"Entered by hand — instalment by instalment under section 425\",\"\"))","v":null}]
["D10","Add:  Fee for default in furnishing the return of income  —  ₹1,000 where the total income does not exceed ₹5,00,000, and ₹5,000 in any other case","section 428(a)",{"$f":"IF(OR(D58=\"\",D58<=DATE(2027,7,31)),0,IF(D194<=500000,1000,5000))","v":null},null,{"$f":"IF(D219=0,\"The return is within time — no fee under section 428(a)\",\"Late return\")","v":null}]
["D10(a)","Add:  Fee for furnishing a revised return of income beyond nine months from the end of the tax year, that is after 31 December 2027  —  ₹1,000 or ₹5,000 on the same footing","section 428(b)  —  the new section 234-I",{"$f":"IF(AND(LEFT(D57,6)=\"263(5)\",D58<>\"\",D58>DATE(2027,12,31)),IF(D194<=500000,1000,5000),0)","v":null},null,{"$f":"IF(D220=0,\"Not a revised return furnished after 31 December 2027\",\"Revised return beyond nine months — section 428(b)\")","v":null}]
["D11","TOTAL TAX, FEE AND INTEREST   (D5 + D7 + D8 + D9 + D10 + D10(a) − D6),  rounded off under section 516","section 516",{"$f":"ROUND(MAX(0,D210+D216+D217+IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,N(D218))+D219+D220-N(D211))/10,0)*10","v":null}]
["D12","Less:  TOTAL TAXES PAID   (Schedule IT + Schedule TDS)","sections 404 to 408, and 392 to 394",{"$f":"D239+D246","v":null},{"$f":"D222","v":null}]
["D13","AMOUNT  PAYABLE   (D11 − D12),  if D11 exceeds D12","section 266",{"$f":"IF(D221>D222,ROUND((D221-D222)/10,0)*10,0)","v":null},null,{"$f":"IF(D223>0,\"Payable under section 266 before the return is furnished\",\"\")","v":null}]
["D14","REFUND   (D12 − D11),  if D12 exceeds D11","sections 431 and 437",{"$f":"IF(D222>D221,ROUND((D222-D221)/10,0)*10,0)","v":null},null,{"$f":"IF(D224>0,\"Refund due — sections 431 and 437\",\"\")","v":null}]
[]
["PART  E   —   OTHER  INFORMATION"]
["Details of all bank accounts held in India at any time during the tax year  (excluding a dormant account)"]
["Sl.","IFS code  (11 characters)","Name of the bank  —  derived from the IFS code","Account number  (max 16 digits)","Type of account","Selected for refund credit?"]
["B1","SBIN0000691",{"$f":"IF(B229=\"\",\"\",IFERROR(VLOOKUP(LEFT(B229,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null},"31234567890","Savings","Yes"]
["B2",null,{"$f":"IF(B230=\"\",\"\",IFERROR(VLOOKUP(LEFT(B230,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["B3",null,{"$f":"IF(B231=\"\",\"\",IFERROR(VLOOKUP(LEFT(B231,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["All bank accounts held at any time during the tax year are to be reported, except a dormant account.  At least one account must be selected for refund credit.  Where more than one is selected, the refund will be credited to one of the validated accounts, to be decided by the Centralised Processing Centre."]
["SCHEDULE  IT   ·   Details of advance tax and self-assessment tax paid            [sections 404 to 408 and section 266]"]
["Sl.","BSR code  (7 digits)","Date of deposit  (DD/MM/YYYY)","Challan serial number  (5 digits)","Tax paid  (₹)"]
["R1","0510308","2026-06-15","00417",30000]
["R2","0510308","2026-09-15","01293",50000]
["R3","0510308","2026-12-15","02864",45000]
["R4","0510308","2027-03-15","04519",55000]
[null,"TOTAL  —  advance tax and self-assessment tax paid",null,{"$f":"SUM(E235:E238)","v":null},{"$f":"D239","v":null}]
["SCHEDULE  TDS   ·   Details of tax deducted or collected at source            [as per Form No. 130, 131, 132 or 133 issued under Rule 215]"]
["Sl.","TAN of the deductor  (AAAA99999A)","PAN / Aadhaar of the tenant","Name of the deductor, collector or tenant","Section under which deducted or collected","Tax deducted  (₹)","Credit claimed this year  (₹)"]
["T1","DELT03421B",null,"Trident Infotech (India) Private Limited","392 — tax deducted from salary",420000,420000]
["T2","DELS54321B",null,"State Bank of India","393(1) Sl.No.5(ii) — interest other than on securities",18500,18500]
["T3","MUMB07219E",null,"Bharat Cements Limited","393(1) Sl.No.2 — dividend",9500,9500]
["T4"]
[null,"TOTAL  —  credit for tax deducted or collected at source claimed this year",null,{"$f":"SUM(G242:G245)","v":null},{"$f":"SUM(F242:F245)","v":null}]
["The TAN of a deductor is ten characters — four capital letters, five digits and one capital letter.  The column alongside is for the PAN or the Aadhaar number of an individual tenant who has deducted tax under section 393(3) (Table: Sl. No. 4), because such a tenant is not required to obtain a TAN."]
[]
["VERIFICATION"]
["I solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete and is in accordance with the provisions of the Income-tax Act, 2025.  I further declare that I am making this return in the capacity stated below and that I am also competent to make this return and verify it.        [to be verified by the person specified in section 265]"]
[null,"Name of the person verifying the return  —  taken from A2, A2a and A3","section 265",{"$f":"D30","v":null}]
[null,"Son / daughter of",null,"Shri Ram Kishore Malhotra"]
[null,"Capacity in which the return is made","section 265","Self"]
[null,"Permanent Account Number of the person verifying  —  taken from A1","section 262",{"$f":"IF(D26=\"\",\"\",D26)","v":null}]
[null,"Place",null,"New Delhi"]
[null,"Date of verification  (DD/MM/YYYY)  —  taken from the date of furnishing at A15a",null,{"$f":"IF(D58=\"\",\"\",D58)","v":null}]
[null,"Identification number of the Tax Return Preparer, if any"]
[null,"Name of the Tax Return Preparer"]
[]
["ACADEMIC  PROFORMA.  This is a teaching document.  It is not a form notified by the Central Board of Direct Taxes, it cannot be filed, and no utility on the e-filing portal will accept it.  Prepared by Opus 5 of Claude on 05-08-2026, updated on 06-08-2026, for the students of DSC-5.1, University of Delhi.   FREE STUDY MATERIAL — NOT FOR SALE."]

{"sheet":"Lists","index":5,"n_rows":48,"n_cols":14,"rows_kept":48,"cut":false,"hidden":true,"merged":[]}
["Drop-down source lists — do not delete or rename this sheet"]
[]
["YN","FILEDU","NOTICE","EMPLOY","OCCUP","ACCTYPE","CAPACITY","TDSSEC","EXEMPT","STATE","COUNTRY","COND263","IFS code","Name of the bank"]
["Yes","263(1) — on or before the due date","Not applicable","Central Government","Let out","Savings","Self","392 — tax deducted from salary","Agricultural income — Schedule II","Andaman and Nicobar Islands","India","Not applicable","ALLA","Allahabad Bank"]
["No","263(4) — belated return","263(7) — defective return","State Government","Self-occupied","Current","Karta","393(1) Sl.No.2 — dividend","Gratuity — section 19(1) (Table: Sl. No. 3)","Andhra Pradesh","Australia","Deposit exceeding ₹1 crore in a current account","ANDB","Andhra Bank"]
[null,"263(5) — revised return","268(1) — assessment","Public Sector Undertaking","Deemed let out","Cash Credit","Representative assessee","393(1) Sl.No.5(i) — interest on securities","Commuted pension — section 19(1) (Table: Sl. No. 4)","Arunachal Pradesh","Bangladesh","Expenditure exceeding ₹2,00,000 on foreign travel","AIRP","Airtel Payments Bank"]
[null,"263(8)(a) r/w 239(3)(b) — after condonation of delay","280 — reassessment","Pensioner — Central Government","Not applicable","Over Draft","Authorised signatory","393(1) Sl.No.5(ii) — interest other than on securities","Leave encashment — section 19(1) (Table: Sl. No. 6)","Assam","Bhutan","Expenditure exceeding ₹1,00,000 on electricity","AUBL","AU Small Finance Bank"]
[null,null,"295 — search or requisition","Pensioner — State Government",null,"Non-Resident Ordinary (NRO)","Other","393(3) Sl.No.4 — rent paid by an individual","Retrenchment compensation — section 19(1) (Table: Sl. No. 7)","Bihar","Canada","Turnover of business exceeding ₹60,00,000","BARB","Bank of Baroda"]
[null,null,null,"Pensioner — others",null,"Other",null,"393(3) Sl.No.5 — cash withdrawal","Compensation on voluntary retirement — section 19(1) (Table: Sl. No. 8)","Chandigarh","China","Gross receipts of profession exceeding ₹10,00,000","BKID","Bank of India"]
[null,null,null,"Others",null,null,null,"394 — tax collected at source","Sum received under a life insurance policy — Schedule II","Chhattisgarh","France","Aggregate tax deducted or collected of ₹25,000 or more","BKDN","Dena Bank"]
[null,null,null,"Not applicable",null,null,null,"Other","Provident fund — Schedule II","Dadra and Nagar Haveli and Daman and Diu","Germany","Deposit of ₹50,00,000 or more in savings accounts","MAHB","Bank of Maharashtra"]
[null,null,null,null,null,null,null,null,"Share of profit from a firm — Schedule II","Delhi","Japan",null,"CBIN","Central Bank of India"]
[null,null,null,null,null,null,null,null,"Interest from a Post Office savings account — Schedule II","Goa","Malaysia",null,"CNRB","Canara Bank"]
[null,null,null,null,null,null,null,null,"Any other exempt income — Schedules II to VII","Gujarat","Nepal",null,"CORP","Corporation Bank"]
[null,null,null,null,null,null,null,null,null,"Haryana","Netherlands",null,"CIUB","City Union Bank"]
[null,null,null,null,null,null,null,null,null,"Himachal Pradesh","Oman",null,"DBSS","DBS Bank India"]
[null,null,null,null,null,null,null,null,null,"Jammu and Kashmir","Qatar",null,"DCBL","DCB Bank"]
[null,null,null,null,null,null,null,null,null,"Jharkhand","Saudi Arabia",null,"ESFB","Equitas Small Finance Bank"]
[null,null,null,null,null,null,null,null,null,"Karnataka","Singapore",null,"FDRL","Federal Bank"]
[null,null,null,null,null,null,null,null,null,"Kerala","South Africa",null,"HDFC","HDFC Bank"]
[null,null,null,null,null,null,null,null,null,"Ladakh","Sri Lanka",null,"IBKL","IDBI Bank"]
[null,null,null,null,null,null,null,null,null,"Lakshadweep","United Arab Emirates",null,"ICIC","ICICI Bank"]
[null,null,null,null,null,null,null,null,null,"Madhya Pradesh","United Kingdom",null,"IDFB","IDFC FIRST Bank"]
[null,null,null,null,null,null,null,null,null,"Maharashtra","United States of America",null,"IDIB","Indian Bank"]
[null,null,null,null,null,null,null,null,null,"Manipur","Other",null,"INDB","IndusInd Bank"]
[null,null,null,null,null,null,null,null,null,"Meghalaya",null,null,"IOBA","Indian Overseas Bank"]
[null,null,null,null,null,null,null,null,null,"Mizoram",null,null,"IPOS","India Post Payments Bank"]
[null,null,null,null,null,null,null,null,null,"Nagaland",null,null,"JAKA","Jammu and Kashmir Bank"]
[null,null,null,null,null,null,null,null,null,"Odisha",null,null,"KARB","Karnataka Bank"]
[null,null,null,null,null,null,null,null,null,"Puducherry",null,null,"KVBL","Karur Vysya Bank"]
[null,null,null,null,null,null,null,null,null,"Punjab",null,null,"KKBK","Kotak Mahindra Bank"]
[null,null,null,null,null,null,null,null,null,"Rajasthan",null,null,"MDCB","Mumbai District Central Co-operative Bank"]
[null,null,null,null,null,null,null,null,null,"Sikkim",null,null,"ORBC","Oriental Bank of Commerce"]
[null,null,null,null,null,null,null,null,null,"Tamil Nadu",null,null,"PSIB","Punjab and Sind Bank"]
[null,null,null,null,null,null,null,null,null,"Telangana",null,null,"PUNB","Punjab National Bank"]
[null,null,null,null,null,null,null,null,null,"Tripura",null,null,"PYTM","Paytm Payments Bank"]
[null,null,null,null,null,null,null,null,null,"Uttar Pradesh",null,null,"RATN","RBL Bank"]
[null,null,null,null,null,null,null,null,null,"Uttarakhand",null,null,"SBIN","State Bank of India"]
[null,null,null,null,null,null,null,null,null,"West Bengal",null,null,"SIBL","South Indian Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"SRCB","Saraswat Co-operative Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"SYNB","Syndicate Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"TMBL","Tamilnad Mercantile Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"UBIN","Union Bank of India"]
[null,null,null,null,null,null,null,null,null,null,null,null,"UCBA","UCO Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"UTIB","Axis Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"UTKS","Utkarsh Small Finance Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"VIJB","Vijaya Bank"]
[null,null,null,null,null,null,null,null,null,null,null,null,"YESB","YES Bank"]