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["FORM  ITR-1   ·   SAHAJ   ·   INDIAN INCOME TAX RETURN   ·   TAX YEAR  2026-27",null,null,null,null,null,null,null,null,null,"CANDIDATE — FILL THIS IN FIRST"]
["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.",null,null,null,null,null,null,null,null,null,"★  Roll number"]
["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.        ►   PRACTICAL EXAMINATION, DECEMBER 2026 — 20 MARKS — ONE HOUR.   FIRST FILL THE ROLL NUMBER AND THE NAME IN THE PANEL AT THE TOP RIGHT, THEN THE FORM.   THE SEVEN BUTTONS — CALCULATE TAX, VALIDATE, SAVE DRAFT, GENERATE JSON, RESET FORM, PRINT AND HELP — ARE IN THAT SAME PANEL, WHICH STAYS ON THE SCREEN AS YOU SCROLL, AND ON THE RIBBON TAB \"ITR-1 SAHAJ\".   THE ANSWER SCRIPT IS THE JSON FILE WRITTEN BY GENERATE JSON.",null,null,null,null,null,null,null,null,null,"★  Name of the candidate"]
["Ref.","Particulars","Authority — Income-tax Act, 2025","Entered  (₹)","Allowed / computed  (₹)","Check",null,null,null,null,"Laboratory / system number"]
["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"]
["E2","Has the assessee held any unlisted equity share at any time during the tax year?","eligibility clause"]
["E3","Has tax been deducted from any payment to the assessee under section 393(3) (Table: Sl. No. 5) — cash withdrawal?","section 393(3)"]
["E4","Has the assessee any agricultural income during the tax year?","section 11 with Schedule II"]
["E4a","                    —  if Yes, the amount (₹).  ITR-1 may be used only where it does not exceed ₹5,000.","section 11 with Schedule II",null,null,{"$f":"IF(D11=\"\",\"\",IF(D11<=5000,\"Within ₹5,000\",\"Exceeds ₹5,000 — use ITR-2\"))","v":null}]
["E5","Does the assessee hold any asset, or signing authority in any account, outside India, or is income-tax on ESOP deferred?","eligibility clause"]
[null,"VERDICT   —   computed once Parts B and C are filled",null,{"$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\",D199<=5000000,D206<=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,{"$f":"IF(D7=\"Yes\",\"A director in a company is excluded\",IF(D8=\"Yes\",\"A holder of unlisted equity shares is excluded\",IF(D9=\"Yes\",\"Tax deducted under section 393(3) Sl. No. 5 excludes ITR-1\",IF(N(D11)>5000,\"Agricultural income exceeds ₹5,000\",IF(D12=\"Yes\",\"An asset outside India, or deferred ESOP tax, excludes ITR-1\",IF(D199>5000000,\"Total income exceeds ₹50,00,000\",IF(D206>125000,\"Long-term capital gains exceed ₹1,25,000\",IF(OR(AND(D108<>\"\",D108<>\"Not applicable\",OR(D109=\"Yes\",AND(N(D110)>0,N(D110)<100))),AND(D136<>\"\",D136<>\"Not applicable\",OR(D137=\"Yes\",AND(N(D138)>0,N(D138)<100)))),\"A house property held in co-ownership excludes ITR-1 — use ITR-2\",\"\"))))))))","v":null}]
[]
["RUNNING  SUMMARY   —   IT MOVES AS YOU TYPE"]
["Seven figures, repeated from Parts B, C and D so that they can be watched without scrolling.  Change the answer at (A20), or the occupancy of a house property, and see what happens here."]
["B4","Gross total income","section 122(10)",{"$f":"D173","v":null}]
["C2","Total income, rounded off","section 516",{"$f":"D199","v":null},null,{"$f":"IF(D199>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",{"$f":"D211","v":null}]
["D2","Rebate","section 156",{"$f":"D212","v":null},null,{"$f":"F212","v":null}]
["D5","Total tax and cess","section 2, Finance Act, 2026",{"$f":"D215","v":null}]
["D11","Total tax, fee and interest, rounded off","section 516",{"$f":"D226","v":null}]
["D13 / D14","AMOUNT PAYABLE  (+)     or     REFUND DUE  (−)","sections 266, 431 and 437",{"$f":"D228-D229","v":null},null,{"$f":"IF(D228>0,\"Payable — section 266\",IF(D229>0,\"Refund due — sections 431 and 437\",\"Nothing payable and nothing refundable\"))","v":null}]
[]
["PART  A   —   GENERAL  INFORMATION"]
["A1","Permanent Account Number","section 262 with Rule 159",null,null,{"$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"]
["A2a","Middle name"]
["A3","Last name"]
[null,"Name of the assessee — first, middle and last, put together.  It is carried to the Verification.",null,{"$f":"TRIM(D27&\" \"&D28&\" \"&D29)","v":null}]
["A4","Date of birth  (DD/MM/YYYY)","section 262"]
["A4a","Age category as on 1 April 2027, computed from the date of birth.  A person attains a given age on the day preceding the anniversary of his birth, so one born on 1 April 1967 is a senior citizen for this tax year.  It matters only where the option under section 202(4) has been exercised; age buys nothing under section 202(1).","Paragraph A, First Schedule",{"$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,{"$f":"IF(D31=\"\",\"\",IF(LEFT(D68,3)=\"Yes\",\"This decides the Paragraph A slab\",\"Not relevant — section 202(1) has one slab for every age\"))","v":null}]
["A5","Aadhaar number  —  twelve digits, as 1234-5678-9012","section 262(6)",null,null,{"$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,null,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,null,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."]
["A9(a)","Name of premises / building / village"]
["A10(a)","Road / Street / Post Office"]
["A10(a)","Area / Locality     ★ MANDATORY",null,null,null,{"$f":"IF(D42=\"\",\"★ MANDATORY — Area / Locality of the primary address must be filled\",\"Filled\")","v":null}]
["A11(a)","Town / City / District     ★ MANDATORY",null,null,null,{"$f":"IF(D43=\"\",\"★ MANDATORY — Town / City / District of the primary address must be filled\",\"Filled\")","v":null}]
["A12(a)","State"]
["A13(a)","Country"]
["A14(a)","PIN code  (6 digits)",null,null,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"]
["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"]
["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 \"&D220&\" 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"]
["A17","Nature of employment"]
["A18","Is this a REVISED return?","section 263(5)"]
["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)"]
[null,"Regime that therefore applies",null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"OPTIONAL regime — Paragraph A of Part I-B of the First Schedule to the Finance Act, 2026  (the old rates)\",\"DEFAULT regime — section 202(1)\")","v":null}]
["A21","Are you filing a return of income under section 263(1)(a)(x), being otherwise not required to furnish a return?","section 263(1)(a)(x)"]
["A21(i)","Have you incurred expenditure exceeding ₹2,00,000 on travel to a foreign country, for yourself or for any other person?","section 263(1)(a)(x)"]
["A21(i)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(ii)","Have you incurred expenditure exceeding ₹1,00,000 on the consumption of electricity during the tax year?","section 263(1)(a)(x)"]
["A21(ii)","                    —  if Yes, the amount (₹).  All numerical, at most ten digits."]
["A21(iii)","Are you required to file a return by reason of any other condition prescribed under section 263(1)(a)(x)?"]
["A21(iii)","                    —  if Yes, select the condition"]
["A22","Is this return being filed by a representative assessee?","sections 305 to 313"]
["A22","                    —  name of the representative assessee"]
["A22","                    —  e-mail ID of the representative assessee",null,null,null,{"$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,{"$f":"IF(D80=\"\",\"Exactly ten digits\",IF(LEN(D80)=10,\"Accepted\",\"Must be exactly ten digits\"))","v":null}]
[]
["PART  B   —   GROSS  TOTAL  INCOME"]
["In whole rupees only.  The total income and every amount payable or refundable are rounded off under section 516 to the nearest multiple of ₹10.  Type only in the pale gold cells of the column headed “Entered”.  The column headed “Allowed / computed” is the figure the Act permits after the statutory limit and the regime restriction have been applied, and it is that figure which is carried forward."]
["B1   ·   SALARY  /  PENSION            [sections 15 to 19]"]
["(i)(a)","Salary as defined in section 16","section 16"]
["(i)(b)","Value of perquisites as defined in section 17","section 17"]
["(i)(c)","Profits in lieu of salary as defined in section 18","section 18"]
["(i)","GROSS SALARY   (a + b + c)","section 15",{"$f":"SUM(D85:D87)","v":null},{"$f":"D88","v":null}]
["(ii)","Less:  amounts excluded from total income under Schedule II or Schedule III.  Ensure that the amount is included in the salary above.  House rent allowance stands at Schedule III (Table: Sl. No. 13) and is denied where income-tax is computed under section 202(1).","section 11 with Schedules II and III",null,{"$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)",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D92))","v":null},{"$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)",null,{"$f":"N(D93)","v":null}]
["(iv)","TOTAL DEDUCTIONS UNDER SECTION 19   (a + b + c)","section 19(1)",{"$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},{"$f":"D95","v":null}]
["Row B1(iv)(b) of the notified form — entertainment allowance under section 16(ii) of the 1961 Act — has been deleted.  The Table to section 19(1) of the Income-tax Act, 2025 runs to fourteen serial numbers and entertainment allowance is not one of them."]
["B2   ·   INCOME  FROM  HOUSE  PROPERTY            [sections 20 to 25]"]
["Fill in the details separately for each property, for up to two properties.  ITR-1 may not be used for a third."]
["Property 1  —  address and particulars"]
[null,"Flat / Door / Block No."]
[null,"Name of premises / building / village"]
[null,"Road / Street / Post Office"]
[null,"Area / Locality     ★ Mandatory, only if Property 1 is used",null,null,null,{"$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,null,null,{"$f":"IF(OR(D108=\"\",D108=\"Not applicable\"),\"Property 1 is not being used\",IF(D104=\"\",\"★ MANDATORY — Town / City / District of Property 1 must be filled\",\"Filled\"))","v":null}]
[null,"State"]
[null,"Country"]
[null,"PIN code  (6 digits)",null,null,null,{"$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)"]
[null,"Is the property co-owned?","section 24"]
[null,"Your percentage of share in the property (%)","section 24",null,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,{"$f":"IF(COUNTA(D112,D113,D114)=0,\"★ Required only where TDS credit is claimed\",\"Accepted\")","v":null}]
["1a","Gross rent received / receivable / lettable value during the year","sections 21(1) to 21(5)"]
["1b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19"]
["1c","Tax paid to local authorities during the year","section 21(7)(b)"]
["1d","Total   (b + c)",null,{"$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)",{"$f":"ROUND(D121*0.3,0)","v":null}]
["1h","Interest payable on borrowed capital.   For a SELF-OCCUPIED property it is NIL where income-tax is computed under section 202(1), and is allowed only where the option under section 202(4) has been exercised, subject to an AGGREGATE ceiling of ₹2,00,000 for both properties taken together.   For a let-out or deemed let-out property it is allowed in full.","section 22(1)(b)",null,{"$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",null,{"$f":"ROUND(N(D125)*0.7,0)","v":null},{"$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,"Name of premises / building / village"]
[null,"Road / Street / Post Office"]
[null,"Area / Locality     ★ Mandatory, only if Property 2 is used",null,null,null,{"$f":"IF(OR(D136=\"\",D136=\"Not applicable\"),\"Property 2 is not being used\",IF(D131=\"\",\"★ MANDATORY — Area / Locality of Property 2 must be filled\",\"Filled\"))","v":null}]
[null,"Town / City / District     ★ Mandatory, only if Property 2 is used",null,null,null,{"$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,"Country"]
[null,"PIN code  (6 digits)",null,null,null,{"$f":"IF(D135=\"\",\"Exactly six digits\",IF(LEN(D135)=6,\"Accepted\",\"Must be exactly six digits\"))","v":null}]
[null,"Tick the applicable option  —  let out, self-occupied or deemed let out","section 21(6)"]
[null,"Is the property co-owned?","section 24"]
[null,"Your percentage of share in the property (%)","section 24",null,null,{"$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,"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)",{"$f":"IF(COUNTA(D140,D141,D142)=0,\"None filled — give one of the three if credit for tax deducted from the rent is claimed\",IF(COUNTA(D140,D141,D142)=1,\"One identifier given — in order\",\"More than one given — that is permitted, but one is enough\"))","v":null},null,{"$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)"]
["2b","The amount of rent which cannot be realised","section 21(7)(a) with Rule 19"]
["2c","Tax paid to local authorities during the year","section 21(7)(b)"]
["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)",null,{"$f":"IF(D136=\"Self-occupied\",IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D151),MAX(0,200000-IF(D108=\"Self-occupied\",E123,0)))),N(D151))","v":null},{"$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,{"$f":"D150+E151","v":null}]
["2j","Arrears of rent, or unrealised rent, received during the year, less 30%","section 23",null,{"$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},{"$f":"IF(D155>=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"A loss under this head cannot be set off at all — section 202(2)(b)\",IF(D155<-200000,\"Set-off restricted to ₹2,00,000 — section 109(1)(b); the balance needs ITR-2\",\"Set off in full\")))","v":null}]
["The maximum loss under this head that can be set off against income under any other head is ₹2,00,000 [section 109(1)(b)].  To carry forward and set off the balance under section 110, ITR-1 may not be used — use ITR-2.  Where the option under section 202(4) has NOT been exercised, a loss under this head cannot be set off against any other head at all [section 202(2)(b)]."]
["B3   ·   INCOME  FROM  OTHER  SOURCES            [section 92]"]
["(a)","Interest from a savings bank account","section 92(1)",null,null,{"$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)"]
["(c)","Interest on an income-tax refund.  The interest allowed under section 437 is itself chargeable under this head.","section 92(1)"]
["(d)","Dividend income   (i + ii + iii + iv + v).   The five periods are the advance-tax instalments;  the split is what section 425 is computed from.","section 92(1)",{"$f":"SUM(D163:D167)","v":null}]
["(i)","Upto 15-Jun-2026","section 425"]
["(ii)","From 16-Jun-2026 to 15-Sep-2026","section 425"]
["(iii)","From 16-Sep-2026 to 15-Dec-2026","section 425"]
["(iv)","From 16-Dec-2026 to 15-Mar-2027","section 425"]
["(v)","From 16-Mar-2027 to 31-Mar-2027","section 425"]
["(e)","Family pension received  (gross)","section 92(1)"]
["(f)","Any other income of a kind that may be returned in ITR-1","section 92"]
[null,"Gross income from other sources   (a + b + c + d + e + f)",null,{"$f":"D159+D160+D161+D162+D168+D169","v":null},{"$f":"D170","v":null}]
[null,"Less:  deduction in respect of family pension only  —  one-third of such pension, or ₹25,000 where income-tax is computed under section 202(1) and ₹15,000 in any other case, whichever is less","section 93(1)(d)",{"$f":"MIN(ROUND(N(D168)/3,0),IF((LEFT(D68,3)<>\"Yes\"),25000,15000))","v":null},null,{"$f":"IF(N(D168)=0,\"No family pension — section 93(1)(d) has nothing to operate on\",IF((LEFT(D68,3)<>\"Yes\"),\"Cap ₹25,000 — section 93(1)(d)(i)\",\"Cap ₹15,000 — section 93(1)(d)(ii)\"))","v":null}]
["B3","INCOME CHARGEABLE UNDER THE HEAD “INCOME FROM OTHER SOURCES”","section 92",{"$f":"MAX(0,D170-D171)","v":null},{"$f":"D172","v":null}]
["B4","GROSS  TOTAL  INCOME   (B1 + B2 + B3 + C3(a)(iii)).   If a loss, the figure is shown in negative.  To carry forward and set off losses, ITR-1 may not be used — use ITR-2.","section 122(10)",{"$f":"D95+D156+D172+D206","v":null},{"$f":"D173","v":null}]
[]
["PART  C   —   DEDUCTIONS  AND  TAXABLE  TOTAL  INCOME"]
["Chapter VIII of the Income-tax Act, 2025 — sections 122 to 154.  Where income-tax is computed under section 202(1), section 202(2)(a)(xii) allows nothing in this Part except sections 124(1), 124(2), 125(2) and 146.  Enter what the assessee claims; the column alongside shows what the Act allows him, and why."]
["Section","Deduction","Section of the 1961 Act","Claimed  (₹)","Allowed  (₹)","Why"]
["123","Life insurance premia, provident fund, tuition fees, repayment of housing loan and the rest of Schedule XV  —  ₹1,50,000","80C, 80CCC, 80CCD(1)",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D178),150000))","v":null},{"$f":"IF(N(D178)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E178<D178,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["124(1)","Contribution by the assessee to the pension scheme of the Central Government","80CCD(1)",null,{"$f":"N(D179)","v":null},{"$f":"IF(N(D179)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(2)","Contribution by the employer to the pension scheme —  14% of salary where the employer is the Central or a State Government, and 14% in any other case also where income-tax is computed under section 202(1)","80CCD(2)",null,{"$f":"N(D180)","v":null},{"$f":"IF(N(D180)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["124(3)","Additional contribution by the assessee  —  ₹50,000","80CCD(1B)",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D181),50000))","v":null},{"$f":"IF(N(D181)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E181<D181,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["125(2)","Contribution to the Agnipath Scheme  (Agniveer Corpus Fund)","80CCH",null,{"$f":"N(D182)","v":null},{"$f":"IF(N(D182)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["126","Health insurance premia and preventive health check-up —  ₹25,000, or ₹50,000 for a senior citizen, for the family, and as much again for parents","80D",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D183),100000))","v":null},{"$f":"IF(N(D183)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E183<D183,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["127","Maintenance, including medical treatment, of a dependant who is a person with disability  —  ₹75,000, or ₹1,25,000 for severe disability","80DD",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D184),125000))","v":null},{"$f":"IF(N(D184)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E184<D184,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["128","Medical treatment of a specified disease  —  ₹40,000, or ₹1,00,000 for a senior citizen","80DDB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D185),100000))","v":null},{"$f":"IF(N(D185)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E185<D185,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["129","Interest on a loan taken for higher education  —  no monetary limit, for eight tax years","80E",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D186))","v":null},{"$f":"IF(N(D186)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E186<D186,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["130","Interest on a loan taken for a residential house  —  ₹50,000","80EE",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D187),50000))","v":null},{"$f":"IF(N(D187)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E187<D187,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["131","Interest on a loan taken for certain house property  —  ₹1,50,000","80EEA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D188),150000))","v":null},{"$f":"IF(N(D188)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E188<D188,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["132","Interest on a loan taken for the purchase of an electric vehicle  —  ₹1,50,000","80EEB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D189),150000))","v":null},{"$f":"IF(N(D189)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E189<D189,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["133","Donations to certain funds and charitable institutions —  at 50% or 100%, with or without the qualifying limit of 10% of the adjusted gross total income","80G",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D190))","v":null},{"$f":"IF(N(D190)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E190<D190,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["134","Rent paid, where no house rent allowance is received  —  the least of ₹60,000, 25% of total income, and rent less 10% of total income","80GG",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D191),60000))","v":null},{"$f":"IF(N(D191)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E191<D191,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["135","Donations for scientific research or rural development","80GGA",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D192))","v":null},{"$f":"IF(N(D192)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E192<D192,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["137","Contributions given by any person to a political party —  otherwise than in cash","80GGC",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D193))","v":null},{"$f":"IF(N(D193)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E193<D193,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["146","Deduction in respect of the employment of new employees","80JJAA",null,{"$f":"N(D194)","v":null},{"$f":"IF(N(D194)=0,\"\",\"Survives the default regime — section 202(2)(a)(xii)\")","v":null}]
["153","Interest on deposits  —  ₹10,000 on a savings account for an individual who is not a senior citizen, and ₹50,000 on any deposit for a senior citizen","80TTA, 80TTB",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D195),IF((D32<>\"Below 60 years\"),50000,10000)))","v":null},{"$f":"IF(N(D195)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E195<D195,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["154","A person with disability  —  the assessee himself  —  ₹75,000, or ₹1,25,000 for severe disability","80U",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,MIN(N(D196),125000))","v":null},{"$f":"IF(N(D196)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E196<D196,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["—","Any other deduction admissible under Chapter VIII","Chapter VI-A",null,{"$f":"IF((LEFT(D68,3)<>\"Yes\"),0,N(D197))","v":null},{"$f":"IF(N(D197)=0,\"\",IF((LEFT(D68,3)<>\"Yes\"),\"Nil — Chapter VIII is shut by section 202(2)(a)(xii)\",IF(E197<D197,\"Restricted to the statutory limit\",\"Allowed in full\")))","v":null}]
["C1","TOTAL  DEDUCTIONS  UNDER  CHAPTER  VIII","sections 122 to 154",{"$f":"SUM(E178:E197)","v":null},{"$f":"SUM(D178:D197)","v":null},{"$f":"IF(E198>D198,\"₹\"&TEXT(E198-D198,\"#,##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",{"$f":"ROUND(MAX(0,D173-D198)/10,0)*10","v":null},{"$f":"D199","v":null},{"$f":"IF(D199>5000000,\"Exceeds ₹50,00,000 — ITR-1 may not be used\",\"Rounded off under section 516\")","v":null}]
[]
["C3   ·   EXEMPT INCOME, AND INCOME ON WHICH NO TAX IS PAYABLE"]
["C3","Nature of the exempt income  —  select from the drop-down","section 11 with Schedules II to VII"]
["C3","Amount of the exempt income, for reporting purposes.  The agricultural income entered at E4 is carried here automatically.","section 11 with Schedules II to VII",{"$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)",{"$f":"MAX(0,N(D204)-N(D205))","v":null},{"$f":"D206","v":null},{"$f":"IF(D206<=125000,\"Within ₹1,25,000 — no tax, section 198(2)(a)\",\"Exceeds ₹1,25,000 — ITR-1 may not be used\")","v":null}]
[]
["PART  D   —   COMPUTATION  OF  TAX  PAYABLE"]
["Rows D7, D8, D10 and D10(a) are computed by the workbook from the date at (A15a), from the challans in Schedule IT and from the credits in Schedule TDS.  Only D6 and D9 must be entered by hand: the relief under section 157 needs the figures of the earlier years and Form No. 39, and the interest under section 425 needs the quarterly instalments of advance tax, and neither can be got out of this form."]
[null,"Memorandum  —  total income to be charged at the slab rates  (C2 less the long-term capital gains under section 198)","section 198(2)(b)",{"$f":"MAX(0,D199-D206)","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",{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",SUMPRODUCT((D210>R_PA_THR)*(D210-R_PA_THR)*IF(D32=\"80 years or more\",R_PA_S3,IF(D32=\"60 years or more but below 80 years\",R_PA_S2,R_PA_S1))),SUMPRODUCT((D210>R_DEF_THR)*(D210-R_DEF_THR)*R_DEF_STEP)),0)+ROUND(MAX(0,D206-125000)*0.125,0)","v":null},{"$f":"ROUND(IF(LEFT(D68,3)=\"Yes\",SUMPRODUCT((D210>R_PA_THR)*(D210-R_PA_THR)*IF(D32=\"80 years or more\",R_PA_S3,IF(D32=\"60 years or more but below 80 years\",R_PA_S2,R_PA_S1))),SUMPRODUCT((D210>R_DEF_THR)*(D210-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(D199<=500000,MIN(E211,12500),0),IF(D199<=1200000,MIN(E211,60000),MAX(0,E211-(D199-1200000))))","v":null},null,{"$f":"IF(LEFT(D68,3)=\"Yes\",\"Section 156(1) — ₹12,500 up to a total income of ₹5,00,000\",IF(D199<=1200000,\"Section 156(2)(a) — ₹60,000\",IF(D212>0,\"Section 156(2)(b) — marginal relief inside the rebate\",\"No rebate — the tax does not exceed the excess over ₹12,00,000\")))","v":null}]
["D3","TAX AFTER REBATE   (D1 − D2)",null,{"$f":"MAX(0,D211-D212)","v":null}]
["D4","Add:  Health and education cess @ 4% on D3","section 2 of the Finance Act, 2026",{"$f":"ROUND(D213*0.04,0)","v":null}]
["D5","TOTAL TAX AND CESS   (D3 + D4)",null,{"$f":"D213+D214","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",{"$f":"SUMIFS(E240:E245,C240:C245,\"<>\",C240:C245,\"<=\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  self-assessment tax, being the challans deposited after 31 March 2027","section 266",{"$f":"SUMIFS(E240:E245,C240:C245,\">\"&DATE(2027,3,31))","v":null}]
[null,"Memorandum  —  assessed tax  (D5 − D6 − the credit for tax deducted at source)","section 424",{"$f":"MAX(0,D215-N(D216)-D255)","v":null}]
[null,"Memorandum  —  months of delay, counting a part of a month as a whole month","sections 423 and 424",{"$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",{"$f":"ROUNDDOWN(D220*0.01*MAX(0,D219-D217),0)","v":null},null,{"$f":"IF(D220=0,\"The return is within time — no interest under section 423\",D220&\" 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",{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,IF(OR(D58=\"\",D219=0,D217>=0.9*D219),0,ROUNDDOWN((IF(D58=\"\",0,MAX(0,(YEAR(D58)-2027)*12+MONTH(D58)-4+1)))*0.01*MAX(0,D219-D217),0)))","v":null},null,{"$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(D219=0,\"No assessed tax remains\",IF(D217>=0.9*D219,\"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,{"$f":"IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),\"Nil — a resident senior citizen having no income from business or profession is not liable to pay advance tax [sections 404 to 408 — the old section 207(2)], so section 425 does not operate\",IF(N(D223)>0,\"Entered by hand — instalment by instalment under section 425\",\"\"))","v":null}]
["D10","Add:  Fee for default in furnishing the return of income  —  ₹1,000 where the total income does not exceed ₹5,00,000, and ₹5,000 in any other case","section 428(a)",{"$f":"IF(OR(D58=\"\",D58<=DATE(2027,7,31)),0,IF(D199<=500000,1000,5000))","v":null},null,{"$f":"IF(D224=0,\"The return is within time — no fee under section 428(a)\",\"Late return\")","v":null}]
["D10(a)","Add:  Fee for furnishing a revised return of income beyond nine months from the end of the tax year, that is after 31 December 2027  —  ₹1,000 or ₹5,000 on the same footing","section 428(b)  —  the new section 234-I",{"$f":"IF(AND(LEFT(D57,6)=\"263(5)\",D58<>\"\",D58>DATE(2027,12,31)),IF(D199<=500000,1000,5000),0)","v":null},null,{"$f":"IF(D225=0,\"Not a revised return furnished after 31 December 2027\",\"Revised return beyond nine months — section 428(b)\")","v":null}]
["D11","TOTAL TAX, FEE AND INTEREST   (D5 + D7 + D8 + D9 + D10 + D10(a) − D6),  rounded off under section 516","section 516",{"$f":"ROUND(MAX(0,D215+D221+D222+IF(OR(D32=\"60 years or more but below 80 years\",D32=\"80 years or more\"),0,N(D223))+D224+D225-N(D216))/10,0)*10","v":null}]
["D12","Less:  TOTAL TAXES PAID   (Schedule IT + Schedule TDS)","sections 404 to 408, and 392 to 394",{"$f":"D246+D255","v":null},{"$f":"D227","v":null}]
["D13","AMOUNT  PAYABLE   (D11 − D12),  if D11 exceeds D12","section 266",{"$f":"IF(D226>D227,ROUND((D226-D227)/10,0)*10,0)","v":null},null,{"$f":"IF(D228>0,\"Payable under section 266 before the return is furnished\",\"\")","v":null}]
["D14","REFUND   (D12 − D11),  if D12 exceeds D11","sections 431 and 437",{"$f":"IF(D227>D226,ROUND((D227-D226)/10,0)*10,0)","v":null},null,{"$f":"IF(D229>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",null,{"$f":"IF(B234=\"\",\"\",IFERROR(VLOOKUP(LEFT(B234,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["B2",null,{"$f":"IF(B235=\"\",\"\",IFERROR(VLOOKUP(LEFT(B235,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["B3",null,{"$f":"IF(B236=\"\",\"\",IFERROR(VLOOKUP(LEFT(B236,4),L_BANKS,2,FALSE),\"(this IFS code is not in the list — check it)\"))","v":null}]
["All bank accounts held at any time during the tax year are to be reported, except a dormant account.  At least one account must be selected for refund credit.  Where more than one is selected, the refund will be credited to one of the validated accounts, to be decided by the Centralised Processing Centre."]
["SCHEDULE  IT   ·   Details of advance tax and self-assessment tax paid            [sections 404 to 408 and section 266]"]
["Sl.","BSR code  (7 digits)","Date of deposit  (DD/MM/YYYY)","Challan serial number  (5 digits)","Tax paid  (₹)"]
["R1"]
["R2"]
["R3"]
["R4"]
["R5"]
["R6"]
[null,"TOTAL  —  advance tax and self-assessment tax paid",null,{"$f":"SUM(E240:E245)","v":null},{"$f":"D246","v":null}]
["SCHEDULE  TDS   ·   Details of tax deducted or collected at source            [as per Form No. 130, 131, 132 or 133 issued under Rule 215]"]
["Sl.","TAN of the deductor  (AAAA99999A)","PAN / Aadhaar of the tenant","Name of the deductor, collector or tenant","Section under which deducted or collected","Tax deducted  (₹)","Credit claimed this year  (₹)"]
["T1"]
["T2"]
["T3"]
["T4"]
["T5"]
["T6"]
[null,"TOTAL  —  credit for tax deducted or collected at source claimed this year",null,{"$f":"SUM(G249:G254)","v":null},{"$f":"SUM(F249:F254)","v":null}]
["The TAN of a deductor is ten characters — four capital letters, five digits and one capital letter.  The column alongside is for the PAN or the Aadhaar number of an individual tenant who has deducted tax under section 393(3) (Table: Sl. No. 4), because such a tenant is not required to obtain a TAN."]
[]
["VERIFICATION"]
["I solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete and is in accordance with the provisions of the Income-tax Act, 2025.  I further declare that I am making this return in the capacity stated below and that I am also competent to make this return and verify it.        [to be verified by the person specified in section 265]"]
[null,"Name of the person verifying the return  —  taken from A2, A2a and A3","section 265",{"$f":"D30","v":null}]
[null,"Son / daughter of"]
[null,"Capacity in which the return is made","section 265"]
[null,"Permanent Account Number of the person verifying  —  taken from A1","section 262",{"$f":"IF(D26=\"\",\"\",D26)","v":null}]
[null,"Place"]
[null,"Date of verification  (DD/MM/YYYY)  —  taken from the date of furnishing at A15a",null,{"$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."]
[]
["ID",{"$f":"\"CANDIDATE  ·  Roll number:  \"&IF($L$2=\"\",\". . . . . . . . . .\",$L$2)&\"          Name:  \"&IF($L$3=\"\",\". . . . . . . . . .\",$L$3)&\"          Laboratory / system:  \"&IF($L$4=\"\",\". . . . . . . . . .\",$L$4)","v":null}]

{"sheet":"Lists","index":1,"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"]

{"sheet":"Rates and Rebate","index":2,"n_rows":80,"n_cols":6,"rows_kept":80,"cut":false,"hidden":true,"merged":[[68,3,68,4],[59,3,59,4],[73,1,73,4],[62,3,62,4],[45,3,45,4],[39,3,39,4],[79,1,79,4],[20,0,20,5],[64,3,64,4],[44,3,44,4],[75,1,75,4],[78,1,78,4],[51,3,51,4],[74,1,74,4],[56,3,56,4],[60,3,60,4],[40,3,40,4],[65,3,65,4],[52,3,52,4],[12,0,12,5],[42,3,42,4],[76,1,76,4],[61,3,61,4],[55,3,55,4],[57,3,57,4],[38,3,38,4],[4,5,10,5],[54,3,54,4],[67,3,67,4],[41,3,41,4],[63,3,63,4],[72,1,72,4],[0,0,0,5],[66,3,66,4],[50,3,50,4],[37,3,37,4],[77,1,77,4],[53,3,53,4],[49,3,49,4],[43,3,43,4],[58,3,58,4]]}
["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."]