Embed Size (px)
DESCRIPTION
India Income tax
Citation preview
Click on the sheets below Schedules for filing Income Tax Return1 Personal Info., Filing Status Y2 PartB-TI,PartB-TTI,Verification,Schedule S Y3 Schedule HP Y4 Schedule CG, Schedule OS Y5 Schedule CYLA, Schedule BFLA Y6 ScheduleCFL Y7 Schedule VIA Y8 Schedule SPI, Schedule SI Y9 Schedule EI Y
10 Schedule AIR, Schedule IT Y11 Schedule TDS1,Schedule TDS2 Y
Select applicable
sheets below by choosing Y/N and Click on
Apply
PART A - GENERALPARTB - TI - TTIHOUSE_PROPERTYCG-OSCYLA-BFLACFLVIASPI - SIEIAIR-ITTDS
YYYYYYYYYYY
Select sheets to print and click
apply
ScheduleName
GENERAL YPART_B YPART_B YHOUSE_PROPERTY YCG_OS YCG_OS YCYLA BFLA YCYLA BFLA YCFL YVIA YSPI - SI Y
SPI - SI Y
EI YAIR-IT YTDS YTDS Y
ApplicableYN
PartA_Gen1PartB-TIPartB-TTIScheduleHPScheduleCGScheduleOSScheduleCYLAScheduleBFLAScheduleCFLScheduleVIAScheduleSPI
ScheduleSI
ScheduleEIScheduleITScheduleTDS1ScheduleTDS2
Click on any of the links on this page to navigate to the respective schedules.Computation of total incomeComputation of tax liability on total incomeDetails of Income from House PropertyCapital GainsIncome from other sourcesDetails of Income after set-off of current years lossesDetails of Income after Set off of Brought Forward Losses of earlier yearsDetails of Losses to be carried forward to future YearsDeductions under Chapter VI-A
Details of Exempt Income (Income not to be included in Total Income)Details of Advance Tax and Self Assessment Tax Payments of Income-taxDetails of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)]Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
DescriptionClick on applicable links to navigate to the respective sheet / schedule.
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax]
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax]
FO
RM INDIAN INCOME TAX RETURN Assessment Year
ITR-2 [For Individuals and HUFs not having Income from Business or Profession](Please see Rule 12 of the Income Tax-Rules,1962) 2 0 0 8 - 0 9
(Also see attached Instructions)
PE
RS
ON
AL
IN
FO
RM
AT
ION
First Name Middle Name Last Name PAN
Flat / Door / Block No Name of Premises / Building / Village Status (I-Individual,H-HUF)I - Individual
Road / Street / Post Office Area / Locality(in case of individual)
Town/City/District State Pin Code Sex (Select)
M-Male
Email Address (Std code) Phone No Employer Category (if in e-OTH
FIL
ING
ST
AT
US
Designation of Assessing Officer (Ward / Circle) Return filed under section11 - u/s 139(1)
Whether original or revised return? O-Original
Residential Status RES - ResidentN-No
a Name of the representativeb Address of the representativec Permanent Account Number (PAN) of the representativeFor Office Use Only For Office Use Only
Receipt No
Date
Seal and signature of receiving official
Date of birth (DD/MM/YYYY)
mployment) (Refer
Instruction 9(ii) )
If revised, enter Receipt no and Date of filing original return (DD/MM/YYYY)
Date (DD/MM/YYYY)
Whether this return is being filed by a representative assessee? If yes, please furnish following information
Part B - TI Computation of total income1 Salaries (6 of Schedule S) 1 02 Income from house property (C of Schedule-HP) (Enter nil if loss) 2 03 Capital gains
a Short termi 3ai 0
ii Short-term (others) (A6 of Schedule-CG) 3aii 0
iii Total short-term (3ai + 3aii) (A4 of Schedule CG) 0
b Long-term (B5 of Schedule-CG) 3b 0c Total capital gains (3aiii + 3b) 3c 0
4 Income from other sourcesa 4a 0
b from owning race horses (4c of Schedule OS) 4b 0
c Total (a + b) 4c 05 Total (1 + 2 + 3 c+ 4c) 5 06 Losses of current year set off against 5 (total of 2vi and 3vi of Schedule CYLA) 6 0
7 7 0
8 Brought forward losses set off against 7 (2vi of Schedule BFLA) 8 0
9 Gross Total income (7-8) (also 3vii of Schedule BFLA) 9 010 Deductions under Chapter VI-A (o of Schedule VIA) 10 0
11 Total income (9 - 10) 11 012 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 12 013 ‘Aggregate income’ (11 + 12) 13 014 Losses of current year to be carried forward (total of xi of Schedule CFL) 14 0
Part B - TTI
CO
MP
UT
AT
ION
OF
TA
X L
IAB
ILIT
Y
1 Tax payable on total incomea Tax at normal rates 1ab Tax at special rates (11 of Schedule-SI) 1b 0c Rebate on Agricultural income 1cd Tax Payable on Total Income (1a + 1b-1c) 1d 0
2 Surcharge on 1c 23 Education Cess, including secondary and higher education cess, on (1c +2) 34 Gross tax liability (1c+ 2 + 3) 4 05 Tax relief
a Section 89 5ab Section 90 5bc Section 91 5cd Total (5a + 5b + 5c) 5d 0
6 Net tax liability (4 – 5d) 6 07 Interest payable
a For default in furnishing the return (section 234A) 7a 0b For default in payment of advance tax (section 234B) 7b 0c For deferment of advance tax (section 234C) 7c 0d Total Interest Payable (7a+7b+7c) 7d 0
TO
TA
L
INC
OM E
Short-term (under section 111A) (A5 of Schedule - CG)
3aiii
from sources other than from owning race horses (3 of Schedule OS)
Balance after set off current year losses (5-6) (also total of column 4 of Schedule CYLA)
Computation of tax liability on total income
TA
XE
S P
AID
8 Aggregate liability (6 + 7d) 8 09 Taxes Paid
a Advance Tax (from Schedule-IT) 9a 0b 9b 0
c Self Assessment Tax (from Schedule-IT) 9c 0d Total Taxes Paid (9a+9b+9c) 9d 0
RE
FU
ND
10 Amount payable (Enter if 8 is greater than 9d, else enter 0) 10 011 Refund (If 9d is greater than 8, also give Bank Account details below) 11 012 Enter your bank account number (mandatory in case of refund) 12
13 1314 In case of direct deposit to your bank account give additional details
MICR Code Type of Account (Select)
Date(DD/MM/YYYY)
VERIFICATION
son/ daughter of
Place (Date)
15 If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Name of TRP
16Schedule S Details of Income from Salary
Name of Employer PAN of Employer (optional)Address of employer Town/City Pin codeState
1 Salary (Excluding all allowances, perquisites & profit in lieu of salary).. 12 Allowances exempt under section 10 23 Allowances not exempt 34 Value of perquisites 45 Profits in lieu of salary 56 Income chargeable under the Head ‘Salaries’ (1+3+4+5) 6 0
Total 0
TDS (total of column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2)
Select Yes if you want your refund by direct deposit into your bank account, Select No if you want refund by Cheque
I, (full name in block letters),
solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is is correct and complete and that the amount of total income/ fringe benefits and other particulars shown therein are truly stated and are in accordance with the the provisions of the Income-tax Act, 1961, in respect of income and fringe benefits chargeable to Income-tax for the previous year relevant to the assessment year 2008-2009
Identification No. of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof……………
Schedule HP Details of Income from House Property
Address of property Town/ City State PIN Code
Is the property let out ? Name of Tenant
a Annual letable value/ rent received or receivable ab The amount of rent which cannot be realized bc Tax paid to local authorities cd Total (b + c) d 0e Balance (a – d) e 0f 30% of e f 0
g Interest payable on borrowed capital g
h Total (f + g) b 0i Income from house property (e – h) i 0
Address of property Town/ City State PIN Code
Is the property let out ? Name of Tenant
a Annual letable value/ rent received or receivable ab The amount of rent which cannot be realized bc Tax paid to local authorities cd Total (b + c) d 0e Balance (a – d) e 0f 30% of e f 0
g Interest payable on borrowed capital g
h Total (f + g) b 0i Income from house property (e – h) i 0
Address of property Town/ City State PIN Code
Is the property let out ? Name of Tenant
a Annual letable value/ rent received or receivable ab The amount of rent which cannot be realized bc Tax paid to local authorities cd Total (b + c) d 0e Balance (a – d) e 0f 30% of e f 0
g Interest payable on borrowed capital g
h Total (f + g) b 0i Income from house property (e – h) i 0Income under the head “Income from house property”A Rent of earlier years realized under section 25A/AA AB Arrears of rent received during the year under section 25B after deducting 30% BC Total (A + B + Total of (i) for all properties above) C 0
PAN of Tenant (optional)
Cannot exceed 1.5 lacs if not let out
PAN of Tenant (optional)
Cannot exceed 1.5 lacs if not let out
PAN of Tenant (optional)
Cannot exceed 1.5 lacs if not let out
Schedule CGCapital Gains
CA
PIT
AL
GA
INS
A Short-term capital gain 1 From assets in case of non-resident to which first proviso to section 48 applicable 12 From other assets
a Full value of consideration 2a
b Deductions under section 48 i Cost of acquisition biii Cost of Improvement biiiii Expenditure on transfer biiiiv Total ( i + ii + ii) biv 0
c Balance (2a – 2biv) 2c 0
d 2d
e Exemption under section 54B/54D 2e
f Short-term capital gain (2c + 2d – 2e) 2f 0
3 3
4 Total short term capital gain (1 + 2f +3) 4 05 Short term capital gain under section 111A included in 4 A56 Short term capital gain other than referred to in section 111A (4 – 5) A6 0
B Long term capital gain 1 Asset in case of non-resident to which first proviso to section 48 applicable 12 Other assets for which option under proviso to section 112(1) not exercised
a Full value of consideration 2ab Deductions under section 48
i Cost of acquisition after indexation biii Cost of improvement after indexation biiiii Expenditure on transfer biiiiv Total (bi + bii +biii) biv 0
c Balance (2a – 2biv) 2c 0
d Excemption under sections 54/54B/54D/54EC/54F 2d
e Net balance (2c – 2d) 2e 03 Other assets for which option under proviso to section 112(1) exercised
Loss, if any, to be ignored under section 94(7) or 94(8) (Enter positive values only)
Amount deemed to be short term capital gains under sections 54/54B/54D/54EC/54ED/54F
CA
PIT
AL
GA
INS
a Full value of consideration 3ab Deductions under section 48
i Cost of acquisition without indexation biii Cost of improvement without indexation biiiii Expenditure on transfer biiiiv Total (bi + bii +biii) biv 0
c Balance (3a – biv) 3c 0
d Excemption under sections 54/54B/54D/54EC/54F 3d
e Net balance (3c-3d) 3e 0
4 4
5 Total long term capital gain (1 + 2e + 3e + 4) B5 0C Income chargeable under the head “CAPITAL GAINS” (A4 + B5) C 0
D
Date Long- term Short-term i Up to 15/9 (i)ii 16/9 to 15/12 (ii)iii 16/12 to 15/3 (iii)iv 16/3 to 31/3 (iv)
Schedule OS Income
OT
HE
R S
OU
RC
ES
1 Income other than from owning race horse(s):- a Dividends, Gross 1ab Interest, Gross 1b
c 1cd Others, Gross (excluding income from owning race horses) 1de Total (1a + 1b + 1c + 1d) 1e 0f Deductions under section 57:-
i Expenses fiii Depreciation fiiiii Total fiii 0
g Balance (1e – fiii) 1g 02 Winnings from lotteries, crossword puzzles, races, etc. 23 Income from other sources (other than from owning race horses) (1g + 2) 3 04 Income from owning and maintaining race horses
Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54ED/54F
Rental income from machinery, plants, buildings, etc., Gross
OT
HE
R S
OU
RC
ES
a Receipts 4ab Deductions under section 57 in relation to (4) 4bc Balance (4a – 4b) 4c 0
5 Income chargeable under the head “Income from other sources” (3 + 4c) 5 0
NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule CYLA Details of Income after set-off of current years losses
CU
RR
EN
T Y
EA
R L
OS
S A
DJU
ST
ME
NT
Sl.N
Loss to be adjusted 0 01 2 3 4=1-2-3
i Salaries 0 0ii House property 0 0
iii 0 0
iv 0 0
v
0 0
vi Total loss set-off 0 0
vii Loss remaining after set-off 0 0
Schedule BFLA
BR
OU
GH
T F
OR
WA
RD
LO
SS
AD
JUS
TM
EN
T
1 2 3
i Salaries 0 0
ii House property 0 0
iii 0 0
iv 0 0
v
0 0
Head/ Source of Income
Income of current year
(Fill this column only if income is
zero or positive)
House property loss of the
current year set off
Other sources loss
(otherthan loss from racehorses) of
the currentyear set off
Current year’s
Income remainingafter set off
Total loss(C of
Schedule – HP)
Total loss(3 of
Schedule-OS)
Short-term capital gain
Long term capital gain
Other sources (incl profit from owning race horses, winnings from lotteries added later)
Details of Income after Set off Brought Forward Losses of earlier years
Sl.No.
Head/ Source of Income
Income after set off, ifany, of current year’s
losses as per 4 of
Schedule CYLA)
Brought forward loss
set off
Current year’sincome
remainingafter set off
Short-term capital gain
Long-term capital gain
Other sources (includingprofit from owning racehorses)
BR
OU
GH
T F
OR
WA
RD
LO
SS
AD
JUS
TM
EN
T
vi 0
vii0
Total of brought forward loss set off
Current year’s income remaining after set off Total (i3 +ii3 + iii3 + iv3+v3)
Schedule CFL Details of Losses to be carried forward to future Years
CA
RR
Y F
OR
WA
RD
OF
LO
SS
i 2000-01ii 2001-02iii 2002-03iv 2003-04v 2004-05vi 2005-06vii 2006-07viii 2007-08
ix 0 0 0 0
x 0 0 0 0
xi 0 0 0 0
xii 0 0 0 0
Sl.No.
Assessment Year
Date ofFiling
(DD/MM/YYYY)
Houseproperty loss
Short-termcapital loss
Long-termCapital loss
Other sourcesloss (other
than loss fromrace horses)
Othersources loss
(from owningrace horses)
Total of earlier year losses
Adjustment of above losses in ScheduleBFLA2008-09 (Currentyear losses)
Total loss CarriedForward to future
Schedule VI-A Deductions under Chapter VI-A
a 80C ab 80CCC bc 80CCD cd 80D de 80DD ef 80DDB fg 80E gh 80G hI 80GG Ij 80GGA jk 80GGC kl 80QQB l
m 80RRB mn 80U n
o Deductions : Suggested Value 189000 o
TO
TA
LD
ED
UC
TIO
NS
Schedule SPI Income of specified persons(spouse, minor child etc) includable in income of the assessee (income of the minoSl No Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs)
123
0
Schedule SI
1234567891011 Total (1ii to 10 ii) 0
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax]
SPECIAL RATE
SlNo
Sectioncode
Special rate(%)
Incomei
Tax thereonii
Schedule EI Details of Exempt Income (Income not to be included in Total Income)1 Interest income 12 Dividend income 23 Long-term capital gains on which Securities Transaction Tax is paid 34 Net Agriculture income(other than income to be excluded under rule 7, 7A, 7B or 8) 45 Others, (including exempt income of minor child) 56 Total (1+2+3+4+5) 6 0
EX
EM
PT
IN
CO
ME
Schedule AIR
SI No Amount (Rs)1 0012 0023 0034 0045 0056 0067 0078 008
Schedule IT Details of Advance Tax and Self Assessment Tax Payments of Income-tax
Name of Bank Name of Branch BSR Code Amount (Rs)
1 2 3 4 5 6 7123456
NOTE Enter the totals of Advance tax and Self Assessment tax in Sl No. 9a & 9c of PartB-TTI
Other Information (Information relating to Annual Information Return) [Please see instruction number-9(iv) for code]
Code of Transaction
TAX PAYMENTS
SlNo
Date of Deposit(DD/MM/
YYYY)
Serial Number
ofChallan
Schedule TDS1 Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
Name and Address of the Deductor
Name of Deductor Address City State
1 2 3 4 5 6 7 8
12
Do not delete blank rows. Blank rows will not be exported to XML
Schedule TDS2 Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)]
Name and Address of the Deductor
Amount PaidName of Deductor Address City State
1 2 3 4 5 6 712
NOTE Enter the total of column (7) in Sl No. 9b of PartB-TTI
TDS ON
SlNo
Tax Deduction Account
Number (TAN) of the
Deductor
Incomechargeable
underSalaries
Deductionunder
Chapter VI-A
Tax payable(incl. surch.
and edn. cess)
Total taxdeducted
Tax payable/refundablePIN
CODE
TDS ON Sl
No
Tax Deduction Account
Number (TAN) of the
Deductor
Date of Payment/ Credit
Total taxdeducted
Amount out of(6) claimed for
this yearPIN CODE
Instructions to fill up Excel Utility
iiiiiiivvviviiviiiix
Configure the utilityFill up applicable schedulesValidate each sheetGenerate XMLValidate SummaryUpload the XML
i OverviewThe excel utility can be used for creating the XML file for efiling of your returns.
The excel utility provides all the sections and schedules required to be submitted as a part of the eFiling process.
ii Before you beginRead the general instructions for filling up the form.
The following elements are available on every sheeta) The navigate buttons for navigating to the various schedules.b) Home Button which allows a user to navigate to the customisation home page.c) Validate Sheet button , which allows the user to check for errors / omissions if any, per sheet.
e) Print button which will print all the sheets selected for printing on the Customization page.
f) Help button providing context specific help.
iii Structure of the utility for ITR2The various sheets and the schedules covered per sheet is as below.The name of each sheet displays in the tab at the bottom of the workbook.
OverviewBefore you beginStructure of the utility for ITR2Customisation of the utilityFilling up the sections of the form using the utilityValidating the sheetsGenerating the XMLPrintingImporting
Once, the data to be submitted for filing your returns is entered into the utility, the Generate XML button will take you to a validation page.
The validation page shows the error free entries that the utility will convert into XML format when the user clicks on Publish XML button.
The XML file generated will be placed in the same folder as the Excel utility, and will carry a name ending with your PAN number followed by the file extension.
The ITR6 Excel Utility is an Excel Workbook that consists of a number of individual, integrated worksheets. Each of the sheets contains one or more schedules for data entry. Initially, all the sheets are visible to the user. A number of these sheets are optional. On customisation from the Home page, the taxpayer can decide which sheets are applicable to their case and accordingly select Y or N to hide or show the sheets. Similarly , by selecting the sheets which the taxpayer needs for printing, it is possible to control how many sheets should be printed, in case all sheets are not required to be printed. Later on, these settings can always be changed.
d) Generate XML button, which will be clicked by the user to generate the XML and validate all the sheets. The
Configure : From the Home page, select the applicable sheets for your returns by select Y/N in the pulldown in Column D. Click Apply thereafter.
Fill up : Navigate to each schedule applicable from Index page or by clicking Next / Prev buttons. Fill up data (Refer to sheet specific Help for more details)
Validate each sheet : Click on the Validate Button on each filled sheet to ensure that the sheet has been properly filled. Also ensure that you have also followed instructions per sheet
Generate XML : After all required schedules have been filled and validated, click on Generate XML which will recheck all sheets and show a final validation sheet
Validate Summary : After clicking on Validate : Generate XML. You will be taken to a Verification / Validation sheet where check that all entries made are reflected before clicking on Save XML
Save XML to generate the XML for uploading to efiling site.
iv Customisation of the utility by clicking on the Home button shown here ---->
vFilling up the sections of the form using the utility.Every section / schedule is color coded to facilitate the user to enter data.There are following different types of cells in the sheet.
d) Data entry cells for optional fields have a black font and a green background color.
All green cells are areas where the user input is expected.
The utility provides an option to add more rows in these schedules than provided in the base utility.
Each sheet includes a number of distinct, titled sections / schedules. These titles are displayed in black color background with white text.
Each sheet is identified by the sheet tabs located at the bottom of the Excel window. These tabs are labeled with abbreviation forms of the schedules of the sheet.
You can move to a specific sheet by either choosing the sheet tab from the bottom, or by navigating to the required schedule (and sheet) using the right panel.
Depending on the various optional schedules that you need to leave out of the filing, you can customize the utility to show you only relevant sheets.
To customize the utility, one needs to go to the Home page / Customization sheet by clicking on the Home button.
This sheet has embedded in it the Version number, buttons to access the "General instructions to fill the utility and form". "Customize" button which when clicked will apply the customization inputs for hiding unnecessary sheets, to the utility.
The print options are also stored on clicking Customize button. These options include user selected list of sheets that need to be printed.Note : If, on a sheet, there are more than one schedules, you should disable the sheet by selecting "N" only if all the schedules on that sheet are not relevant to you.
a) Data entry cells for mandatory fields which are required to be compulsorily entered by the user. These have a red font and a green background color.b) Data entry cells for mandatory fields which , if left empty by the user, will default to a predefined value. These have a red font and a green background color.
c) Data entry cells for fields which may be mandatory based on the value of some other field. Ex : Only in the case of revised return are the dates of original return and receipt no to be filled in. Such labels are either partially red, or , if they ha
e) Formula fields where no data entry is done by the user but a value is calculated based on already available values. These have a blue font for the labels and a white background color. The formulas are not changeable by the user but are calculated by th
f) Linked fields, where no data entry is done by the user, but a value is picked up from an existing cell elsewhere in the sheet. These have a blue font for the labels and a white background.
Refer to the navigation buttons shown on the left for Next, Previous and Index. The user can navigate the various sheets and schedules by either clicking on next or previous buttons to move to the next or the previous tab, or by clicking on Index to move
Moving through the cells : After the user has reached the desired schedule, the user can click on the tab keyboard button. On clicking tab, the user is taken to the next green cell of the schedule.Adding more rows : Schedules such as Subsidiary Details, 10A, TDS2, TCS etc allow users to enter data in tabular format.
IMPORTANT : To add more rows, the user must place the cursor in the last row that is already filled up in the schedule. Thereafter, the user can click on the button provided to add more rows. The user can enter a number greater than or equal to 1. On clicking enter, the desired number of rows will be increased.
Warning : Rows once added, cannot be deleted. However, if rows are not filled up, they will not be reflected in the generated XML.
vi Validating the sheets :
vii Generating the XML and Verification :
This file can then be uploaded towards efiling your return and an acknowledgement can be hence generated.
viii Printing.
On clicking Print, the selected sheets will be printed out.
ix Importing
Step 3 : Go to the General sheet and click on the import button on the top right. Follow the messages thereafter
Note while filling tabular data : When filling tabular data, ensure that all rows are filled one after another. Do not skip a row blank. Do not use 2 rows for entering value for a particular entry. Example : If address is longer than the available space, please continue typing in the provided space, and do not move to the next cell to complete the rest of the address. The cell will automatically expand and accept the full address in the same cell.
After filling a row in the table, do not skip a blank row before filling the next row. The utility will stop generating XML at the point it encounters a blank row. Also, every schedule has either red colored column headers, which must be filled up for a valid row to be accepted by the utility. To be sure that the data entered in such tables is being accepted by the utility, please check the count per table displayed when you click on the XML generate button. By clicking on the XML Generate button, you will be taken to the verification sheet wherein the utility will calculate the valid rows for each and every schedule and display the same for final verification before outputting the XML file for upload.
Caution to ensure correct generation of XML as per expectations : For Schedules such as IT, FBT where the totals are being transferred to Part B, ensure that user does not enter data in the schedules which is incomplete. All rows where amounts are entered
After the required schedules in a sheet are filled up, the user must click the Validate sheet button to confirm that the
Once all relevant sheets have been filled up, the user can then click on the "Generate XML" button. This will validate once again all the sheets, and direct the user to the confirmation page which shows the various schedules listed showing which have been
The user can then confirm the same with their actual data, and if ok, click on Save XML option to finally save the generated XML to the file system. The system will prompt the user with the name and location of the file saved.
The filled up sheets can be printed. The user can decide which sheets to print by selecting from the homepage, the sheets desired to be printed from the last column.
If a taxpayer has already filled up ITR2 on a previous version, the tax payer can transfer all of the data from the previous version to the current version by following the given steps.
Step 1 : Ensure that the previous version is kept in a specific folder (any folder) and the taxpayer is aware of the location of this file. If this file is open, please close it / save and close before proceeding.
Step 2 : Open the latest version of the ITR2 utility after downloading from the site, unzipping if the downloaded utility is in an archived (zip) format .
1Most of the details to be filled out in Part-Gen of this form are self-explanatory. However, some of the details mentioned below areto be filled out as explained hereunder:-
a (a) e-mail address and phone number are optional;
PART B-TI-COMPUTATION OF TOTAL INCOME
PART B-TI-COMPUTATION OF TAX LIABILITY ON TOTAL INCOME
GENERAL
PART_B
HOUSE_PROPERTY
BP
CG_OS
CYLA BFLA
CFL
VIA
SI
General Instructions for filling in the formInstructions for filling up ITR-3 are available in the PDF form
EI
AIR_IT
TDS
The excel utility provides all the sections and schedules required to be submitted as a part of the eFiling process.
c) Validate Sheet button , which allows the user to check for errors / omissions if any, per sheet.
Structure of the utility for ITR2The various sheets and the schedules covered per sheet is as below.The name of each sheet displays in the tab at the bottom of the workbook.
Once, the data to be submitted for filing your returns is entered into the utility, the Generate XML button will take you
The validation page shows the error free entries that the utility will convert into XML format when the user clicks on
The XML file generated will be placed in the same folder as the Excel utility, and will carry a name ending with your
The ITR6 Excel Utility is an Excel Workbook that consists of a number of individual, integrated worksheets. Each of the sheets contains one or more schedules for data entry. Initially, all the sheets are visible to the user. A number of these sheets are optional. On customisation from the Home page, the taxpayer can decide which sheets are applicable to their case and accordingly select Y or N to hide or show the sheets. Similarly , by selecting the sheets which the taxpayer needs for printing, it is possible to control how many sheets should be printed, in case all sheets are not required to be
d) Generate XML button, which will be clicked by the user to generate the XML and validate all the sheets. The
Fill up : Navigate to each schedule applicable from Index page or by clicking Next / Prev buttons. Fill up data (Refer to sheet specific Help for more details)
Validate each sheet : Click on the Validate Button on each filled sheet to ensure that the sheet has been properly filled. Also ensure that you have also followed instructions per sheet
Generate XML : After all required schedules have been filled and validated, click on Generate XML which will recheck all sheets and show a final validation sheet
Validate Summary : After clicking on Validate : Generate XML. You will be taken to a Verification / Validation sheet where check that all entries made are reflected before clicking on Save XML
All green cells are areas where the user input is expected.
The utility provides an option to add more rows in these schedules than provided in the base utility.
Each sheet includes a number of distinct, titled sections / schedules. These titles are displayed in black color background
Each sheet is identified by the sheet tabs located at the bottom of the Excel window. These tabs are labeled with
You can move to a specific sheet by either choosing the sheet tab from the bottom, or by navigating to the required
Depending on the various optional schedules that you need to leave out of the filing, you can customize the utility to
To customize the utility, one needs to go to the Home page / Customization sheet by clicking on the Home
This sheet has embedded in it the Version number, buttons to access the "General instructions to fill the utility and form". "Customize" button which when clicked will apply the customization inputs for hiding unnecessary sheets, to the
The print options are also stored on clicking Customize button. These options include user selected list of sheets that
Note : If, on a sheet, there are more than one schedules, you should disable the sheet by selecting "N" only if all the
a) Data entry cells for mandatory fields which are required to be compulsorily entered by the user.
b) Data entry cells for mandatory fields which , if left empty by the user, will default to a predefined
Data entry cells for fields which may be mandatory based on the value of some other field. Ex : Only in the case of revised return are the dates of original return and receipt no to be filled in. Such
e) Formula fields where no data entry is done by the user but a value is calculated based on already available values. These have a blue font for the labels and a white background color. The formulas
f) Linked fields, where no data entry is done by the user, but a value is picked up from an existing cell elsewhere in the sheet. These have a blue font for the labels and a white background.
Refer to the navigation buttons shown on the left for Next, Previous and Index. The user can navigate the various sheets and schedules by either clicking on next or previous buttons to move to the next or the
After the user has reached the desired schedule, the user can click on the tab keyboard button. On clicking tab, the user is taken to the next green cell of the schedule.
Schedules such as Subsidiary Details, 10A, TDS2, TCS etc allow users to enter data in tabular format.
IMPORTANT : To add more rows, the user must place the cursor in the last row that is already filled up in the schedule. Thereafter, the user can click on the button provided to add more rows. The user can enter a number greater than or
Warning : Rows once added, cannot be deleted. However, if rows are not filled up, they will not be reflected in the
This file can then be uploaded towards efiling your return and an acknowledgement can be hence generated.
Step 3 : Go to the General sheet and click on the import button on the top right. Follow the messages thereafter
: When filling tabular data, ensure that all rows are filled one after another. Do not skip a row blank. Do not use 2 rows for entering value for a particular entry. Example : If address is longer than the available space, please continue typing in the provided space, and do not move to the next cell to complete the rest of the address.
After filling a row in the table, do not skip a blank row before filling the next row. The utility will stop generating XML at the point it encounters a blank row. Also, every schedule has either red colored column headers, which must be filled up for a valid row to be accepted by the utility. To be sure that the data entered in such tables is being accepted by the utility, please check the count per table displayed when you click on the XML generate button. By clicking on the XML Generate button, you will be taken to the verification sheet wherein the utility will calculate the valid rows for each and every schedule and display the same for final verification before outputting the XML file for upload.
: For Schedules such as IT, FBT where the totals are being transferred to Part B, ensure that user does not enter data in the schedules which is incomplete. All rows where
After the required schedules in a sheet are filled up, the user must click the Validate sheet button to confirm that the
Once all relevant sheets have been filled up, the user can then click on the "Generate XML" button. This will validate once again all the sheets, and direct the user to the confirmation page which shows the various schedules listed showing
The user can then confirm the same with their actual data, and if ok, click on Save XML option to finally save the generated XML to the file system. The system will prompt the user with the name and location of the file saved.
The filled up sheets can be printed. The user can decide which sheets to print by selecting from the homepage, the sheets
If a taxpayer has already filled up ITR2 on a previous version, the tax payer can transfer all of the data from the previous
Step 1 : Ensure that the previous version is kept in a specific folder (any folder) and the taxpayer is aware of the location
Step 2 : Open the latest version of the ITR2 utility after downloading from the site, unzipping if the downloaded utility
Most of the details to be filled out in Part-Gen of this form are self-explanatory. However, some of the details mentioned below are
Schedule No of entries0000000
Schedule CFL EmptySchedule EI EmptySchedule AIR Empty
SCHEDULE SHOUSE_PROPERTYSPISIITTDS1TDS2
Please verify the following schedules / sheets whichever showing up as empty, whether they are optional, not filled, or are they actually empty
If the no of entries are 0In a schedule, there are mandatory fieldsFor a row to be valid, these must befilled in.Also, do not skip blank rowsDo not leave blank rows in between
Even when a sheet/schedule is filledthe status reflects as 'Empty"Certain schedules are optional.Hence users may not fill them andthe utility reflects them as EmptyEven optional schedules, if applicablehave rules for filling.
The mandatory fields required for an optional schedule cannot be leftblank.
######
1. Validate against each schedule the count of no of entries.
2. This is required to confirm that the total no of entries entered per schedule is valid and being generated in the final XML
3. In case this count does not match to the entered number of entries, you may recheck the schedules, refer to instructions for filling up tables, and ensure that all entries are valid and
4. Once this sheet is validated, you may click on Save XML to generate the XML file
