ITR1 V1.1 User Guide for V2 0 - Corporate Consultant … · For the Assessment Year ... as TDS / TCS. 2. Use copy / paste to copy data between rows of a multiple schedules. 3. Use

Department of IncomeTax, INDIA 2007- 2008

e-Filing

IncomeTax Returns Preparation Utility Taxpayer Guide

ITR - 1, Revision no 1.2

Department of IncomeTax, INDIA

For the Assessment Year

2007-2008

• Taxpayers Guide to eFiling of Returns with the

Excel Utility

• Easy to understand step by step for the

TaxPayer

• Includes a reference to every formula and

validation

• Covers everything you need to know for

preparing the XML to eFile your returns with

the Excel based Return Filing Utility

DIT Systems, Department of IncomeTax, INDIA

http://incometaxindiaefiling.gov.in

PDF processed with CutePDF evaluation edition www.CutePDF.com

http://www.cutepdf.com

Department of IncomeTax, INDIA 2007- 2008

P R E F A C E

As a part of e-governance initiative, the Income Tax Department introduced e-filing on a pilot basis in 2003-04. It received a quantum thrust in the year 06-07 with the introduction of mandatory e-filing by corporates.

Buoyed by enthusiastic response from the taxpayers, the compulsory basket of e-filing was further enlarged in the F.Y. 07-08. Simplicity of procedure & convenience in filing have led to a four fold increase in the number of e-returns. Going by the tax payer’s response, the e-returns are expected to reach a significantly higher level in near future.

e-filing results in major cost saving for the department beside creating an intelligent & reliable database. The cost of receipt of e-returns is expected to be approximately Rs.22/ per return this year which is significantly lower than the cost of handling a paper return. Striving towards its commitment to improve taxpayer services, department has been providing free of cost return preparation softwares to taxpayers. However, for promoting e-filing & to settle taxpayer grievances locally, it is necessary to train officers & staff in e-filing. To provide an in depth view of the filing softwares & its nuances, the Directorate of Systems, New Delhi has prepared this compendium. It covers basic features of various softwares, Do’s/Don’ts, filing instructions, FAQs & help on troubleshooting. Every effort has been made to keep it simple & free from technical jargons to make it user friendly. Any suggestion to further improve upon the e-filing process or this manual would be highly appreciated.

ITR Return Preparation Utility (Excel) Taxpayer Guide - PART ONE

Department of IncomeTax, INDIA 3 2007- 2008

CON T E NT S IN D E TA IL

PART ONE ....................................................................................................................................................5

CONTAINS CHAPTERS ON INITIAL SETUP, A TAXPAYERS GUIDE, TROUBLESHOOTING AND ADVANCED

FEATURES....................................................................................................................................................5

1.0 SETTING UP TO USE THE UTILITY ........................................................................................6

1.1 OVERVIEW ....................................................................................................................................7 1.2 ADVANTAGES OF THIS UTILITY .....................................................................................................8 1.3 SETUP AND INSTALLATION : ..........................................................................................................8 1.4 STEPS FOR INSTALLATION OF THE UTILITY. ...................................................................................9

2.0 TAXPAYERS GUIDE ..................................................................................................................12

2.1 GETTING STARTED : FILLING UP DATA IN THE FIELDS AND SCHEDULES .......................................13 2.2 PRE XML CHECK........................................................................................................................15 2.3 MORE DETAILS ON FILLING UP THE UTILITY ................................................................................16

3.0 TROUBLE SHOOTING AND IMPORTING ............................................................................21

3.1 TROUBLESHOOTING ....................................................................................................................22 3.2 DO’S AND DON’T DOS .................................................................................................................25 3.3 IMPORTING / UPGRADING ............................................................................................................26

4.0 ADVANCED FEATURES............................................................................................................28

4.1 HOW TO CONFIGURE THE UTILITY FOR SECTIONS / SCHEDULES APPLICABLE FOR YOUR EFILING .29

PART TWO ................................................................................................................................................. 32

Covers a discussion on the ITR form and the optional schedules applicable. Identifies the mandatory

schedules from the optional schedules. For a complete coverage on all the schedules as well as all

elements, refer to PART THREE which covers all the elements along with their formula and

validation rules as well as lookup values. This chapter is concerned with optional schedules where

certain care needs to be taken from the perspective of the return preparation utility. Other schedules

such as Balance Sheet / Profit and Loss / Other Information / CYLA / BFLA / CFL / CG / OS /

Depreciation schedules (DPM/DOA/DEP/DCG) etc (if applicable for the particular form) have been

covered vis-à-vis the validations and computations in PART THREE. PART THREE covers all

elements of all schedules for the ITR for which an Excel Return Preparation Utility is available for

download from the website. .................................................................................................................32

5.0 SCHEDULES APPLICABLE. .....................................................................................................33

5.1 SCHEDULES FOR ITR1 – FOR INDIVIDUALS HAVING INCOME FROM SALARY & INTEREST..........34

PART THREE .............................................................................................................................................37

6.0 ADVANCED GUIDE, SCHEMA MAPPING TO UTILITY WITH COMPUTATION

RULES AND VALIDATIONS. ..................................................................................................................38

6.1 ADVANCED GUIDE FOR ITR1 - FOR INDIVIDUALS HAVING INCOME FROM SALARY & INTEREST39 6.1.1 TABLE ITR1_ELEMENTS ............................................................................................................39 6.1.3 TABLE ITR1_DATEVALIDATIONS...............................................................................................48 6.1.4 TABLE ITR1_PULLDOWNS ..........................................................................................................48

PART FOUR................................................................................................................................................ 52

Provides a note on basic Administration required for maintaining the data saved in the utility, as well

as a note on Support. ...........................................................................................................................52

7.0 ADMINISTRATION AND SUPPORT .......................................................................................53

7.1 BACKING UP YOUR DATA AND SAVING YOUR WORK....................................................................54 7.2 REPORTING ISSUES......................................................................................................................54




Department of IncomeTax, INDIA 2007-2008 5

PART ONE

Contains Chapters on Initial Setup, a Taxpayers Guide, Troubleshooting and

Advanced Features

Fast Track Notes:

1. Download and extract (unzip) the appropriate ITR Return Preparation utility from

http://incometaxindiaefiling.gov.in. 2. Open the .xls file downloaded with macros enabled. 3. Fill in the applicable schedules. 4. Validate each sheet. 5. Generate the XML. 6. Crosscheck using the PRE XML Check page. 7. Upload the generated XML file on the efiling website.

Tips:

1. Do not EVER delete rows (even if they are blank) from multi row schedules such

as TDS / TCS. 2. Use copy / paste to copy data between rows of a multiple schedules. 3. Use TAB key to move between cells



1.0 Setting up to use the utility

This chapter gives you an overview of eFiling and where exactly the utility fits in this process. It lists the various ITR Forms supported by the respective utilities and lists out some of the advantages of using the Excel Return Preparation Utility. It also helps you to set up your computer to start using the utility for entering your returns.



1.1 Overview

1.1.1 As a part of its e-Governance initiative , the Income Tax Department, Ministry of Finance, Govt. of India encourages taxpayers to efile their returns for forms ITR1,2,3,4,5,6 and 8.

1.1.2 The process of electronically filing Income tax returns through the internet is known as e-filing. It is mandatory for companies and Firms requiring statutory audit u/s 44AB to submit the Income tax returns electronically for AY 2007-08. Detailed instructions on How to efile are provided at http://www.incometaxindiaefiling.gov.in/portal/html/howtoefile.jsp

1.1.3 Income Tax Department has introduced a convenient way to file these returns online using the Internet. Every new taxpayer has to register at this website http://incometaxindiaefiling.gov.in in order to avail the e-Filing facility. After completing the registration process and logging in, the taxpayer may download the return preparation utility (Excel) from the download section. Based on all the relevant information the required ITR Form should be filled using the utility downloaded. The utility would generate the XML format of the return which should be uploaded on this website. On successful transmission of the return a receipt will be generated in the form of a provisional acknowledgement.

1.1.4 The efiling website (http://incometaxindiaefiling.gov.in) has been set up as part of the e-governance action plan of the Income Tax Department. The following services are now web-enabled: E-filing of Income tax and Fringe Benefit tax returns;

�� KNOW YOUR PAN : A tax payer can now ascertain his PAN online;

�� BULK PAN QUERY : Allows registered institutions to query their PANs in a batch mode;

�� Registration of e-return intermediaries; �� Ascertain various return related information under YOUR

ACCOUNT sub menu. 1.1.5 Excel based utilities are available for all the forms shown in Table 1.1.3_1

below. Excel is one of the most popular and easily available Spreadsheet software. Any taxpayer who is familiar with Microsoft Excel, and having a copy installed on their computer, can download the excel utility from the website mentioned below and use the excel file to then fill in the details and upload back the generated XML. The current guide helps the taxpayer in using this Return Preparation Software (Excel Utility), downloaded from http://www.incometaxindiaefiling.gov.in/portal/html/downloads.jsp . The supported forms are listed in the table below : Table 1.1.4_1 : ITR Forms covered by the utility and their description.



Sl. No.

Form Name

Form Description

1 ITR1 For Individuals having Income from Salary & Interest

For Individuals & HUFs not having Income from 2 ITR-2

Business or Profession

3 ITR-3 For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

4 ITR-4 For Individuals & HUFs having income from a proprietory business or profession

5 ITR-5 For firms, AOPs and BOIs

For Companies other than companies claiming 6 ITR-6

exemption under section 11

8 ITR-8 Return for Fringe Benefits

1.2 Advantages of this utility

Excel based utilities are available for all the forms shown in Table 1.1.4_1 above.

• Perfect choice for taxpayers comfortable with Microsoft Excel.

• Convenient to use even for a beginner with Microsoft Excel.

• The screens of the utility look very similar to the ITR Forms.

• Downloadable by any taxpayer from the website

• Has features which allow the taxpayer to create as many rows as required for most of the schedules. So , if a taxpayer needs to say add 30000 rows in TDS schedule, the utility provides such facility.

• In multi row schedules, it is very easy to copy data across rows using Excel Copy and Paste functionality.

• Extensive inbuilt validation before generation of XML

• Customizable for a taxpayer so as to reduce the sheets which are not applicable

• Easy to maintain.

• No additional software required other than Microsoft Excel.

• Any reported errors, when fixed, are uploaded into newer versions available on the website for enabling all existing taxpayers to download these versions and import their existing data that they may have filled up, into the newer error free version.

• Support available through email and phone. For details on the same, please check the website at http://incometaxindiaefiling.gov.in

1.3 Setup and Installation :

1.3.1 Prerequisites for using the utility : The Return Preparation Utility can only be used by taxpayers whose computer meets with the following prerequisites



1.3.1.1 Microsoft Excel Version 2000 or upwards must be installed on their computer.

1.3.1.2 Macros must be enabled on their Microsoft Excel installation (Refer to Para 3.1.4 for a note on how to check and enable macros)

1.3.1.3 Winzip or other Archive software must be installed on their computer. This can be downloaded from http://www.winzip.com/downwz.htm

1.3.1.4 Appropriate Return Preparation Utility depending on the ITR to be filled (ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-8) This can be downloaded from http://www.incometaxindiaefiling.gov.in/portal/html/downloads.jsp by clicking on the Excel Utility link against the required ITR form and then clicking on Save Button to save the utility on your computer.

1.4 Steps for installation of the utility.

1.4.1.1 Create a folder structure in your computer so that the files remain in an organized manner in the folder. This will also help in searching for files and maintaining files in the future.

1.4.1.2 Copy the downloaded zip file into this folder.

1.4.1.3 Extract the xls file from the downloaded zip file using Winzip. This can be done by using Right Click on the downloaded zip file, and selecting the option to “Extract to here” under Winzip menu.

This step will create a .xls file in the selected folder. The name of the .xls file will start with the ITR Form no which is being filled up , and will contain an internal number for file identification as shown in the diagram below in which itr6_HN20.zip was downloaded by clicking on the Excel Utility link next to ITR6, and subsequently, on Extracting using the step described in this paragraph, the corresponding itr6_HN20.xls was created.:



1.4.1.4 Double Click / open the excel file downloaded , in the above example it is

itr6_HN20.xls. This file is the Return Preparation Utility for ITR6. The exact file id in your case may vary depending on the ITR Form and the Version / Revision / File ID of the particular ITR Form. When you open this excel file, you may be presented with some messages in a dialog box as shown below. This dialog box will only be visible depending on your security settings.

In case you do see this above dialog box, you have to click on the Enable Macros button above. Thereafter, one or two more information boxes will be visible to all taxpayers depending on the ITR Form being used.

Again, click on the OK button above after reading the message. Finally, you will be presented with the familiar ITR Excel Screen which will allow you to start entering the returns in the Excel based Utility. You



are now ready to start preparing your returns and move on to the next chapter.



2.0 Taxpayers Guide This chapter covers the basic steps to get started with the utility and generation of the XML. Also contains a description of the various features and functionality of the utility for use by the taxpayer. This chapter also helps the taxpayer to fill up the installed Return Preparation Utility which was explained in in Para 1.3.2 . It guides the taxpayer to quickly go through the various sheets and fill only the compulsory fields required to generate an XML. This chapter is only intended to serve as a quick guide in understanding the Return Preparation Utility. For more detailed instructions and filling up all the schedules in the applicable form, please refer to the appropriate ITR form in the following chapters and ensure that all details necessary to be filled in by you are duly entered in the utility.



2.1 Getting started : Filling up data in the fields and schedules

2.1.1 Open the sheet “General” in the utility (by default, whenever you open the utility for the first time, you will be in the “General” tab of the utility. The tabs in any Excel file are at the bottom of the Excel file. You can navigate to any of the tabs, click on the tab using mouse, or press Ctrl PgUp / Ctrl PgDn keys to navigate to the desired tabs.

2.1.2 Enter values for Personal Information and Filing Status. The current chapter uses ITR1 as an example. There may be a different set of screen elements depending on the ITR Form no being filled in by you. Refer to the diagram below. The fields marked in red (ex : Last Name) indicate fields that cannot be left blank. The fields marked in black (ex : First Name) indicate optional fields that may be left blank.

Fig 1 : ITR1 Sheet – General partial view as per utility.

2.1.3 Depending on the ITR form being used, again, the list of Mandatory fields will be different. As explained above, these fields are marked in Red and hence

they cannot be left blank. In the example above, these fields are :

• Last Name

• PAN

• Flat / Door / Block No

• Status

• Area / Locality

• Date of birth

• Town / City / District

• State

• Pin Code

• Sex

• Employer Category

• Return filed under section

• Whether Original or Revised Return

• Residential Status



2.1.4 Once all the required fields of the sheet are filled up (including all the above

mandatory fields as well as other fields which are relevant for your return) , validate the sheet by clicking the validate button as shown below .

2.1.5 Tab to to General2 (This paragraph is for ITR1, the field names are only used for explaining the utility, and may be different for your ITR. Enter information for Tax Computation, Tax Paid and Refund, Annual Information Return, Verification and Tax Return Preparer Details. (Again, each ITR has a different set of Schedules which are mandatory. Please check the relevant ITR in PART TWO of this guide.

• I, (full name in block letters) (Name of Assessee)

• Son / daughter of

• Capacity

• Place

• Date

2.1.6 After filling up all mandatory fields, click on the Validate Button. The utility performs various checks on the sheet, and if any of them fail, it will immediately alert the taxpayer with a warning message and will not display the “Sheet is OK” message when Validate button is clicked. The taxpayer has to rectify the error , again click on Validate, and once the validate confirms that the “Sheet is OK”, the taxpayer should then navigate to the next sheet using the “Next” button on the sheet, or by clicking on the required TAB of the sheet to navigate to.

2.1.7 The various validation errors that are checked include

2.1.7.1 Invalid PAN (PAN must be a 10 digit value with first 5 alphabets, next 4 numeric and last alphabet)

2.1.7.2 Invalid Date (All dates in the sheets must follow a dd/mm/yyyy format). For entering 1st june 2007, you must enter 01/06/2007 . Other values such as 1/6/2007 or 6/1/2007 or 1/06/2007 or 01/06/07 etc are not allowed and will be rejected by the utility. Also, depending on which date is being



filled, there are checks on the maximum and minimum value for the date. For ex : Date of birth cannot be later than 31/03/2007.

2.1.7.3 Mandatory (compulsory) fields left blank (All fields marked with red labels must be filled in)

2.1.7.4 No of characters entered are more than permissible (Ex : Last Name cannot exceed 75 characters)

2.1.7.5 Special characters disallowed since they would not be acceptable in the Generated XML which are <, >, &, “,’ (less than, greater than, ampersand, double quote and single quote). Also, please take care NOT to enter any characters not available on a standard keyboard. Do not enter symbols or

characters such as é or á

2.1.7.6 Unacceptable values entered in a field (Ex : State must be filled by

clicking on the pulldown as shown here. If value is typed in the field and it is not one of the pulldown values, it will result in an error displayed)

Click here to

view the list of

States

Select any state by

clicking on the state

Click here to

view the list of

States

Click here to

view the list of

States

Select any state by

clicking on the state

2.2 Pre XML Check

2.2.1 If other optional elements not required, then click on Generate XML This will

take you to the PRE XML page if there are no further validation errors. This page page will show the schedules and a count of the number of elements filled in the multi row schedules. This is important so that the taxpayer can crosscheck before generation of the final XML that all the entries entered in the Excel utility will be reflected in the outputted XML or is there any issue in the entry. In case there is any doubt on this count, please revisit your schedule, and ensure that the number of rows are matching with the Pre XML Check page.



2.2.2 Now Save the XML by clicking on Save XML button. The message will be displayed mentioning the path and name of the file saved. You have

successfully created the XML file using the utility that can now be uploaded to the website of incometaxindiaeiling.gov.in as per the instructions for upload. Before final upload, please check that you have referred to PART TWO of this guide relevant to your ITR Form and filled up all necessary schedules.

2.3 More details on filling up the utility

2.3.1 Navigating the schedules and filling up relevant data :

2.3.1.1 Colour codes used in the various cells of each schedule. - Green cells indicate data entry fields. - Labels marked in red indicate mandatory fields. - White cells with blue labels indicate auto calculating fields, not expected to be filled in by the taxpayer.

2.3.1.2 Navigating to the various cells and sheets - Down arrow in cells can be used to select from a list of options for that field (Ex : State Code) . - Use the Next and Prev buttons to move between the sheets, alternately use Ctrl PgUp or CtrlPgDn , or click the sheets shown at the bottom of the page using the mouse. In cell validations ensure that invalid data is not entered. (Ex : Entering more than the allowed no of characters, entering



negative values where not allowed, entering invalid PIN codes / TAN codes / PAN codes) etc.

2.3.1.3 Buttons useful for navigation

Button Functionality

After filling up a sheet, click on this button to navigate to the next relevant sheet.

After filling up a sheet, click on this button to navigate to the previous sheet

2.3.1.4 Adding more rows to a schedule. The utility allows sufficient number of rows for all multi-row schedules, more rows can be added by just clicking on the Adding more rows buttons at the bottom of each schedule and providing the additional number of rows required. Do not worry if you have added more rows than required, the additional blank rows will not be included in the generated XML. To add more rows than provided in the utility, the taxpayer can click on the button provided below the schedule to add more rows, specify the number of rows required to be added, and the required number of rows will be created. Rows once created, cannot be deleted.

Click on the button at the bottom of the schedule where in which you need to

add more rows.

Specify the number of rows you need to then add, and click on OK



2.3.1.5 Validating each sheet

2.3.1.5.1 Once you have filled up required data per sheet, you can crosscheck by

clicking on the Validate button provided on that sheet. On clicking this button, if no issues exist, a pop message will tell you that the sheet is ok. You can then proceed to the next sheet to be filled up. In case of any errors, the pop up message will indicate the error and the sheet on which the error occurs. If the error is in a table, a number next to the field name will help you identify the row number where the error exists and the message details the error found. Once all errors are removed, clicking on Validate button will give a message that the sheet is ok. Issues that are more commone while filling up the sheets, which will throw a validation error are

♦ Mandatory fields not filled in. ex: PAN number in General Sheet.

♦ Special characters filled up. Note : XML does not accept certain special characters such as < , > , & , ‘, “ viz. Lessthan, Greaterthan, Ampersand, SingleQuote and DoubleQuote characters. (These being reserved characters in XML)

♦ Character length allowed is exceeded (Ex : More than 75 characters in Town field

♦ Negative value in fields that do not permit negative values

♦ Greater than allowed numeric size (Ex : Most numeric fields do not accept greater than 14 digits)

♦ Invalid date field : Dates must be filled using dd/mm/yyyy format. A date such as 3rd June 1994 should be filled in as 03/06/1994. Also ensure, depending on the date field, the date is between a valid date range. Any error in filling appropriate date will ofcourse be prompted by the utility.

♦ Invalid PAN and TAN codes (They must be a proper 10digit code as required with no spaces)

♦ Invalid PIN Codes (They must be a 6 digit code with no spaces)

♦ Invalid BSR Codes (They must be a 7 digit code with no spaces)

♦ Invalid MICR Codes (They must be a 9 digit code with no spaces)

♦ Invalid Bank Account number (They must not contain any character except “0” to “9” and must not exceed 15 digits.

♦ Invalid Srl no of Challan (They must be a number between 0 to 99999)

2.3.1.5.2 Buttons useful for validation


After filling up a sheet, click on this button to validate this sheet.

After validating all sheets, click on this button to preview and take a printout of the filled in form. After printing each sheet , close the preview of that sheet, and the next preview will be then shown for printing. Sheets which have more columns are set to print in landscape mode by the utility. The page for which the print is designed is an A4 size page.



2.3.1.6 Generating the XML :

2.3.1.6.1 After all required schedules have been filled and validated, one must click on Generate XML , which will recheck all sheets to ensure that no sheet is invalid, and thereafter, will show a Pre XML sheet to re confirm the count of the rows being generated in the various schedules. This count should be carefully crosschecked before clicking on Save XML button. The number shown on this page may not match with the number of entries filled in on the relevant sheet under the following circumstances :

♦ A particular row in the sheet has invalid values. Correct this and regenerate.

♦ A particular row in the sheet has mandatory fields not filled up. Fill these and regenerate.

♦ There are blank rows in between filled in rows. If you have filled up say 15 rows, ensure that all these rows are filled up one after another with no blank rows in between.

2.3.1.6.2 Once you have confirmed that the PreXML sheet reflects the correct indicators of the rows being generated, you may click on Save XML, as explained in the next step. Note that all schedules may not be visible on PreXML check, only those which could lead to potential problems and need a re confirmation from the taxpayer, are available for final validation before saving the XML to your computer.

2.3.1.6.3 Buttons useful for PreXML check


After filling up all the sheets, click on this XML Generate button to revalidate all sheets and showing a final check before actually saving the XML to confirm that the number of rows that are to be generated, are matching the filled in rows in each sheet.

2.3.1.7 Save XML :

2.3.1.7.1 Save XML button can be clicked to create the XML which needs to be

uploaded to the incometaxindiaefiling website to complete the final phase of efiling the returns. When you click on this button, the utility will prompt with a message indicating the exact location and filename of the generated XML file. Go to this folder, and locate the file specified as per the message, and upload this file to the efiling website of Department of IncomeTax, India.

2.3.1.7.2 Buttons useful for PreXML check




After verifying the PreXML sheet , click on this button to save the XML to your computer which can then be uploaded to efiling website as provided by Department of IncomeTax.



3.0 Trouble shooting and Importing In case of any issues faced in spite of taking care of all the steps mentioned in this guide, the taxpayer may face unforeseen errors not yet handled in the Version being used by the taxpayer. The taxpayer may contact by mail, the efiling administrator at the specified email address (Refer to the website for correct email address) and report the issue. Alternatively, the taxpayer may call up the call center on the phone no as mentioned on the efiling website.



3.1 Troubleshooting

3.1.1 One of the most common issues faced by a taxpayer using the utility may be the option for enabling Macros is not set. As explained in Para 3.1.4, this

option must be enabled.

3.1.2 The Excel utility will also display various error messages while validating the

sheets. Most of these messages are quite self explanatory. Some of the common error messages are shown below

3.1.3 Common error messages

3.1.3.1 Buttons do not work : Possible cause is macros are not enabled.

3.1.3.2 Invalid data ex : Date field not filled properly using dd/mm/yyyy format.

3.1.3.3 Invalid Bank Account no : Ex Alphabets used in this field where only digits 0 to 9 are expected. Characters < > & ' " are not allowed. Do not use any such characters or any non ASCII characters (Characters not available on standard keyboard are usually rejected. Example é á etc which may be used in words like Café .

3.1.3.4 In every field where necessary, a validation message is popped up in case taxpayer tries to enter invalid data and tries to then validate the sheet.

3.1.3.5 TAN in Sheet… is compulsory. This error message may come on TDS / TCS related sheets where the taxpayer has filled in the various rows but has missed out either on the TAN / TCS details in one of the filled in rows, or has not entered the related amount in the amount fields. Please fill zero in the amounts fields related to Tax deduction / claims in rows which have a valid entry.

3.1.3.6 Validation error on multi row schedules . A common error is , when a tax payer has created more rows, he/ she may fill only some of these rows. Rows at the bottom of such schedules which are blank, and not filled, SHOULD NOT BE DELETED. They can be left blank as such blank rows, at the bottom of the schedules, will not create any problems and will not result in any XML with blank rows to be generated.

ITR Return Preparation Utility (Excel) Taxpayer Guide - PART TWO


As shown in the diagram above, empty rows 5/6 etc will not create any problems. However, if there are in between empty rows, then they are not acceptable as shown below.

XX

3.1.4 How To check and enable macros : Ensure that Macros are enabled in your

utility. To confirm that your macros are enabled, type firstname in lower case and press Tab to go to next field. Automatically, the entered First name value (In above example “SANJAY”) will get capitalized. To enable them, in case they are not enabled, Check macro security level in your excel file as shown in the steps below :

3.1.4.1 Select Tools-> Macro-> Security as shown below (The screen menu for selecting Macro Security option may change across Excel Versions.)

3.1.4.2 Set the Security level to Medium and Click on OK.



3.1.4.3 Close the Excel utility if open. Open the utility again from the File menu. You will now be presented with the following screen where you have to select the option to Enable Macros and Click on OK.Now you may use

your utility successfully. When you reopen your Excel Utility, you may be prompted with the following options. Please select “Enable Macro”

3.1.5 Taking care while entering multi row schedules : Issues faced in multi row schedules such as TDS / TCS In the case of schedules such as TDS / TCS , the validation checks that taxpayers have not missed out filling compulsory fields while submitting the form. So, if TAN no is filled, but the related amount column is blank, (or if amounts are filled and TAN no or the other mandatory fields are blank for that record), then an invalid TAN message will be displayed which can be corrected by ensuring all mandatory fields for that row are filled up. In the diagram below, notice that for a row where TAN details are filled including TAN No, but the related amount in Col 7 is not filled, you



will receive an error message warning you to fill up the TAN details.

3.2 Do’s and Don’t dos

3.2.1.1 What you can do :

3.2.1.1.1 You can leave optional fields blank

3.2.1.1.2 You can fill only required and mandatory schedules and leave others blank

3.2.1.1.3 You can add more rows in multi row schedules, and those which are extra can be left blank as you do not need to delete them. Refer Para 2.3.1.4

3.2.1.1.4 You can copy one row in a schedule into rows below it by using Excels Copy Paste options. Ensure that before you do that, you have created enough blank rows as required.

3.2.1.1.5 You can copy rows from another excel into your current Excel for a matching schedule provided the other excel is also downloaded from the IncomeTax eFiling website and the columns are matching. This facility is especially useful if different people in your organization are filling parts of the same schedule and later on you want to merge them into one Excel.

3.2.1.1.6 You can make multiple copies of your Excel utility and save them for copying data into subsequent years Excel utilities depending on changes done to subsequent years utilities.



3.2.1.2 What you cannot do :

3.2.1.2.1 Do not delete rows once added. This will destroy the range names and further validations for the schedule will be erroneous.

3.2.1.2.2 Do not press Ctrl X / Cut keys to cut and paste. Whenever required, you may use Copy and Paste.

3.2.1.2.3 Do not exit without saving your data in Excel.

3.2.1.2.4 Do not leave compulsory fields blank , even in schedules. For ex : When filling TDS schedules, fields such as City / Pincode etc marked in red are compulsory and cannot be left blank in rows where TDS details are entered.

3.2.1.2.5 Do not Save XML without crosschecking the No of rows shown on Pre XML page with the actual no of rows filled in the utility. Any discrepancy in this could be due to incompletely filled rows in the schedule.

3.2.1.2.6 Do not disable macros

3.2.1.2.7 Do not enter invalid PAN / TAN / BSR Codes / Bank Account nos etc. Ensure that the data entered is valid.

3.2.1.2.8 Do not delete sheets from the utility, even if not required. Leave them blank where not required, but do not delete them.

3.2.1.2.9 Do not enter symbols or characters such as é or á or special characters such as < > ‘ “ &

3.3 Importing / Upgrading

3.3.1 When and how to import : If there is an issue in the ITR form that has been subsequently rectified and a new version uploaded, you can import your filled in data to the new version. This feature is only applicable when a new version is available to which you want to transfer the data from your existing version. The steps to be followed are :

3.3.1.1 Place the already filled ITR which needs to be imported, in the local computer in any folder.

3.3.1.2 Open the newly download version which is blank and needs to be filled up.

3.3.1.3 Go to the General tab of this new version and click on the import button. The utility will prompt the taxpayer to browse and select the existing filled up ITR that needs to be imported.



3.3.1.4 Select the relevant ITR and wait till import is completed. At the end of the import, a message prompt will inform the taxpayer of the import completion status.

3.3.1.5 Check that all the data has been correctly imported. If not, you may

manually modify the imported data.

3.3.1.6 Save the new filled in form and proceed with eFiling using the newly filled in form.

3.3.2 In the event that import fails , (this may be due to any damaged source Excel file or its cell ranges), you may copy entire tables from the source filled in Excel to the new version using Excel Copy and Paste Commands. Before doing this, ensure that you increase the number of rows to the desired number in the new version, so that you can copy the required rows from the source (older version) file to the newer version completely.

3.3.3 Note : that import facility is not meant to import data from preceding years. To

import data from preceding years, one may open the previous years file, and copy the relevant data from that file, and paste the values of this data in this file, provided the columns of the schedule being copied are matching. Please validate after this step to ensure that no new data validation checks have been used. Never use Cut (Ctrl X) while copying data. This can damage the utility.



4.0 Advanced Features Covers features for advanced usage such as customizing the utility for navigation and printing. This chapter is not applicable for ITR1 and ITR8.



4.1 How to configure the utility for sections / schedules applicable for

your eFiling

4.1.1 Important: Configure the utility only for your convenience so that you can see only relevant sheets. If you do not go through the configuration options described below, the XML generator will automatically detect the optional schedules / elements which are not filled in and will not generate XML with data associated to those elements.

4.1.2 Overview : The ITR2 to ITR6 utility has sheets with multiple schedules per sheet. Many of the schedules are optional and may not be required to be filled in by all taxpayers / tax payers. Before starting the usage of the utility, a taxpayer can decide which of these sheets are relevant for their eFiling and can choose to view only such sheets. For ex : If there are no House Property details to be submitted, the taxpayer can deactivate / hide this sheet as explained below. XML will only be generated hence for the active sheets. Note : Do not hide or deactivate a sheet which has valid data already

filled in. If you have data filled in a hidden sheet, XML tags will be

generated for such a sheet.

4.1.3 Example taken from ITR2 (Same example will apply for all ITR Forms

which have House property Schedule.)

4.1.4 Click on the Home button to navigate to the configuration section on the Home page.

4.1.5 Select N in the column “Select applicable sheets below..” shown in the diagram below, to hide a particular sheet. Only those sheets which are optional can be turned to N. These are indicated as shown below with a Y option in a green background cell.



4.1.6 After ensuring that all applicable sheets are selected as “Y”, click on the apply button as shown below. Notice that sheets not selected will be striked out as shown below for House Property.

4.1.7 Note : Those sheets which are left as Y but not filled in with data, will be treated as if they have been selected as N. Hence, it is not necessary to configure the utility. This is an optional feature just to help the taxpayer focus only on the relevant sheets and keep the non relevant sheets hidden. Please also note that since there are multiple schedules on a sheet, hiding a sheet will hide all the schedules of the sheet. So , even if one of the schedules of a sheet is required to be filled in, DO NOT HIDE THE SHEET.

4.1.8 Select N in the column “Select sheets to print and click apply” shown in the diagram below, to disable printing a particular sheet. Only those sheets which are optional can be turned to N. These are indicated as shown below with a Y option in a green background cell. Please note that by deselecting a sheet for printing, XML generation will not be impacted. Deselecting a sheet for printing is only a convenience in case the taxpayer , at that point, does not want to print all sheets. Also, this option is only applicable when the taxpayer prints using the provided button in the utility to “Print this



form”



PART TWO

Covers a discussion on the ITR form and the optional schedules

applicable. Identifies the mandatory schedules from the optional

schedules. For a complete coverage on all the schedules as well as all

elements, refer to PART THREE which covers all the elements along with

their formula and validation rules as well as lookup values. This chapter

is concerned with optional schedules where certain care needs to be taken

from the perspective of the return preparation utility. Other schedules such

as Balance Sheet / Profit and Loss / Other Information / CYLA / BFLA /

CFL / CG / OS / Depreciation schedules (DPM/DOA/DEP/DCG) etc (if

applicable for the particular form) have been covered vis-à-vis the

validations and computations in PART THREE. PART THREE covers all

elements of all schedules for the ITR for which an Excel Return

Preparation Utility is available for download from the website.



5.0 Schedules applicable.



5.1 Schedules for ITR1 – For Individuals having Income from Salary

& Interest



5.1.1 The schedules applicable for ITR1

5.1.2 Optional XML elements and rules to generate the same : Elements

within these schedules which are generated only if required are : • DeposittoBankAccount

• TaxReturnPreparer

• TDSOnSalaries

• TDSOnOthThanSalsTaxPayments

5.1.2.1 DeposittoBankAccount

If you want your refund by direct deposit into your bank account, then utility prompts for MICR code and account type and generates the elements for DepositToBankAccount , whereas , if you do want refund

by Cheque, then this element is not generated in the XML.

5.1.2.2 TaxReturnPreparer

If the return has been prepared by a Tax Return Preparer (TRP) give following details : Identification no of TRP, Name of TRP and, if TRP entitled for any reimbursement from the Government, amount thereof.

5.1.2.3 TaxPayments (Details of Advance Tax and Self Assessment Tax Payments) If no tax payments are done, this section will not be generated in the XML. Go to sheet TDS, fill details for tax payments. Name of Bank and Name of Branch are optional and shown in black color. In case the date of deposit is before 1/4/2007 , then the amount is transferred to Advance Tax. For amounts deposited on or after 1/4/2007, the utility transfers the amount to



Self Assessment Tax.

5.1.2.4 TDSOnSalaries (Details of Tax Deducted at Source from Salary [As per Form 16

issued by Employer(s)] ) Go to Sheet TDS. Enter details of TDS Deducted at Source from salary Do not leave column 7 blank. Fill all mandatory columns marked in red. Add more rows as required. Refer Para 2.3.1.4 on How to Add More Rows.

5.1.2.5 TDSOnOthThanSalary (Details of Tax Deducted at Source on Interest [As per Form 16 A

issued by Deductor(s)] ) Go to Sheet TDS. Enter details of TDS Deducted at Source on income. Do not leave Column 7 blank. Column 7 cannot be greater than column 6. Add more rows as required. Refer Para 2.3.1.4 on How to Add More Rows.

ITR Return Preparation Utility (Excel) Taxpayer Guide - PART THREE


PART THREE 12

Comprises of A Technical Guide for advanced taxpayers on each XML

element in the schema for each ITR form, mapped to the Return

Preparation Utility fields, with their validations and computation logic

(formula) included. It also contains a lookup guide for each lookup

element in the schedule, such as list of All State Codes. 16



6.0 Advanced guide, Schema mapping to utility with

computation rules and validations.

Part Three requires an indepth knowledge of the following concepts in Microsoft Excel :

a) Excel Formulas (Esp. Arithmetic formulae for additions / subtractions / functions such as abs, max, min, round)

b) Range names in Excel (How to go to a range name and how to include range names in formula)

To be able to follow the various guides shown in Part Three, Refer to any of the Element Tables shown in any of the ITR of Part Three. There are 6 columns in these tables

a) Excel Reference Element : This is the range name of the cell in the Excel utility . To go to this range name, you can use Ctrl-G in Excel for that particular ITR and provide the contents of this field in the utiity. This should take you to the particular cell for which the validation details are being discussed.

b) XML Element : This is the XML element in the Schema mapped to the Excel Reference Element.

c) Validation for Sheet… : This shows the sheet name for which the table is relevant, as well as all the validations for each of the cells in that sheet.

d) Computation Details : The formula on that cell in the ITR. To understand the formula, you need to have the Excel Utility open next to you, and you should be able to read an Excel formula with reference to the range names and/or the Excel reference cells (Ex : E4 is 4th row of the Eth column)

e) Tooltips : The help on the field. Also visible on the element in the ITR

f) Label : The label of the field as displayed in the Excel Sheet for the particular Schedule in the ITR



6.1 Advanced Guide for ITR1 - For Individuals having Income from

Salary & Interest

6.1.1 Table ITR1_Elements

6.1.2 The following table lists all the fields in ITR1 and gives details about the validations and formula for each of the field.

Excel Reference Element

XML Element Validation for Sheet - GENERAL

Computation details (where applicable) to be read with Excel

Tool tips Label

sheet1.FirstName FirstName Less than or equal to 25

Enter first name First Name

sheet1.MiddleName

MiddleName Less than or equal to 25

Enter middle name, if any

MiddleName

sheet1.SurNameOrOrgName

SurNameOrOrgName

Less than or equal to 75

Last name / Surname should not be blank

Last Name

sheet1.PAN PAN Equal to 10 PAN: First five alphabets, next four digits, then alphabet (exactly 10 chars)

PAN

sheet1.ResidenceName

ResidenceName Less than or equal to 75

Enter name of house, society, complex etc

Name of Premises / Bldg / Village

sheet1.ResidenceNo

ResidenceNo Less than or equal to 75

Enter flat no, door no etc. Should not be left blank

Flat / Door / Block No

sheet1.Status Status Status

sheet1.LocalityOrArea

LocalityOrArea Less than or equal to 75

Enter name of locality. Should not be left blank.

Area / Locality

sheet1.RoadOrStreet

RoadOrStreet Less than or equal to 75

Enter name of road or street

Road / Street / Post Office

sheet1.DOB DOB Less than or equal to 10

Should be in DD/MM/YYYY format only. DoB should be before 01/04/2007

Date Of Birth(DD/MM/YYYY)

sheet1.CityOrTownOrDistrict

CityOrTownOrDistrict


Enter city or town. Should not be left blank

Town/City/District

sheet1.Gender1 Gender1 Pulldown Individuals select 'M' or 'F'. For HUF select 'X'

Sex(Select)

sheet1.PinCode PinCode Equal to 6 Enter six digit pin code (NRI can enter 999999)

PinCode

sheet1.StateCode1 StateCode1 Pulldown State

sheet1.EmailAddress

EmailAddress Less than or equal to 125

Enter valid Email Address to receive copy of ITR-V via email

Email Id

sheet1.EmployerCategory1

EmployerCategory1

Pulldown Select from list provided. If not employed or for HUF use 'OTH'

EmployerCategory



sheet1.PhoneNo PhoneNo Less than or equal to 10

Enter your Phone Number

Phone No

sheet1.STDcode STDcode Less than or equal to 5

Do not prefix '0' before STD code. If mobile number is given, use '91' in STD code.

STD Code

sheet1.DesigOfficerWardorCircle

DesigOfficerWardorCircle


Enter the ward or circle where the return is filed

Designation of Assessing Officer (Ward / Circle)

sheet1.ReturnFileSec1

ReturnFileSec1 Pulldown Select from list provided. Usually would be 11

Return filed under section

sheet1.ReturnType1

ReturnType1 Pulldown Select from list provided. If this is the only Return then select 'Original' if you have already filed your return for this year and would like to make changes then select 'Revised'

Whether original or revised return?

sheet1.OrigRetFiledDate

OrigRetFiledDate Less than or equal to 10

On or after 01/04/2007 Enter the Acknowledgement number and date of filing of Original return

Date (DD/MM/YYYY

sheet1.ReceiptNo ReceiptNo Less than or equal to 15

If revised, enter Receipt no and Date of filing original return (DD/MM/YYYY)

sheet1.ResidentialStatus1

ResidentialStatus1 Pulldown Select from list provided. Usually would be 'RES'

Residential Status

Pulldown references

sheet1.ResidentialStatus

ResidentialStatus

sheet1.ReturnFileSec

ReturnFileSec

sheet1.EmployerCategory

EmployerCategory

sheet1.ReturnType

ReturnType

sheet1.newstcode StateCode

Excel Reference

Element

XML Element Validation for

Sheet - GENERAL2

Computation

details (where applicable) to be read with Excel

Tool tips Label



IncD.IncomeFromSal

IncomeFromSal Between 0 99999999999999

1 Income chargeable under the Head ‘Salaries’(Salary/ Pension)

IncD.FamPension FamPension Between 0 99999999999999

Enter family pension, if any, recieved

a Family pension

IncD.IndInterest IndInterest Between 0 99999999999999

Enter all gross bank interest recieved from saving account,FD,NSC etc. Please note that there is no minimum amount or exemption. No negetive value should be entered

b Interest

IncD.IncomeFromOS

IncomeFromOS Between 0 99999999999999

IncD.IndInterest+IncD.FamPension

c Total (2a+2b)

IncD.GrossTotIncome

GrossTotIncome Between 0 99999999999999

IncD.IncomeFromOS+IncD.IncomeFromSal

3 Gross Total Income (1+2c)

IncD.Section80C Section80C Between 0 99999999999999

Investment in approved schemes.Maximum eligible amount is Rs.100,000 for 80C + 80CCC + 80CCD

a 80C

IncD.Section80CCC

Section80CCC Between 0 99999999999999

Contribution to annuity plans. Maximum eligible amount is Rs.10,000. Maximum eligible amount is Rs.100,000 for 80C + 80CCC + 80CCD

b 80CCC

IncD.Section80CCD

Section80CCD Between 0 99999999999999

Contribution to pension scheme by Central Govt employees. Maximum eligible amount is 10% of Salary. Maximum eligible amount is Rs.100,000 for 80C + 80CCC + 80CCD

c 80CCD

IncD.Section80D Section80D Between 0 99999999999999

Mediclaim insurance. Maximum eligible amount is Rs.10,000(Rs.15,000 for Senior Citizen)

d 80D



IncD.Section80DD

Section80DD Between 0 99999999999999

Expenditure for medical tretement for dependent relative. Maximum eligible amount is Rs.50,000(Rs.75,000 for severe diability)

e 80DD

IncD.Section80DDB

Section80DDB Between 0 99999999999999

Medical expediture for specified diseases. Maximum elgible amount is Rs.40,000(Rs.60,000 for Senior Citizen)

f 80DDB

IncD.Section80E Section80E Between 0 99999999999999

Interest on educational loan. No maximum limit

g 80E

IncD.Section80G Section80G Between 0 99999999999999

Deduction for Donation. See IT Act/Rules for allowable deduction

h 80G

IncD.Section80GG

Section80GG Between 0 99999999999999

Deduction for rent paid where no HRA is recieved. Maximum eligible amount is Rs.24,000. See IT Act/Rules for allowable deduction

i 80GG

IncD.Section80GGA

Section80GGA Between 0 99999999999999

Donation or contribution to specified organizations. See IT Act/Rules for allowable deduction

j 80GGA

IncD.Section80GGC

Section80GGC Between 0 99999999999999

Donation to political party

k 80GGC

IncD.Section80U Section80U Between 0 99999999999999

Deduction for handicapped persons. Maximum eligible amount is Rs.50,000(Rs.75,000 for severe diability)

l 80U

IncD.TotalChapVIADeductions

TotalChapVIADeductions

Between 0 99999999999999

m Deductions : Suggested Value 0

IncD.TotalIncome TotalIncome Between 0 99999999999999

MAX(0,IncD.GrossTotIncome-IncD.TotalChapVIADeductions)

5 Total Income (3-4m)



IncD.NetAgriculturalIncome

NetAgriculturalIncome

Between 0 99999999999999

Enter if net agriculture income exceed Rs 5000 and Total income is greater than Rs 100,000. Do not enter negetive value

6 Net Agricultural Income (Enter only if greater than Rs 5,000)

IncD.AggregateIncome

AggregateIncome Between 0 99999999999999

IncD.NetAgriculturalIncome+IncD.TotalIncome

7 ‘Aggregate Income’ (5+6)

IncD.TaxOnAggregateInc

TaxOnAggregateInc

Between 0 99999999999999

Calculate tax as per Tax Table in Instuctions

8 a Tax Payable on ‘Aggregate Income’

IncD.RebateOnAgriInc

RebateOnAgriInc Between 0 99999999999999

Calculate rebate on net agriculture income as per IT acts. Default is '0', if there is no agriculture income.

b Rebate in respect of Net Agricultural income

IncD.TotalTaxPayable

TotalTaxPayable Between -99999999999999 99999999999999

MAX(0,IncD.TaxOnAggregateInc-IncD.RebateOnAgriInc)

9 a Tax Payable on Total Income ( 8a-8b)

IncD.SurchargeOnTaxPayable

SurchargeOnTaxPayable

Between 0 99999999999999

Calculate surcharge at 10% on tax payable as per Instructions if total income exceeds Rs 10,00,000. Round off nearest Rupee.

b Surcharge on 9a

IncD.EducationCess

EducationCess Between 0 99999999999999

c Education Cess on (9a+9b)

IncD.GrossTaxLiability

GrossTaxLiability Between -99999999999999 99999999999999

IncD.TotalTaxPayable+IncD.SurchargeOnTaxPayable+IncD.EducationCess

d Total Tax, Surcharge and Education Cess Payable (9a+9b+9c)

IncD.Section89 Section89 Between 0 99999999999999

Calculate relief u/s 89 as per IT Act in case of receipt of arrears of salary.or advances of salary recieved during the year.

10 Relief under Section 89

IncD.Section90and91

Section90and91 Between 0 99999999999999

Calculate relief u/s 90 or 91 as per IT Act in case of tax paid outside India

11 Relief under Section 90/91

IncD.NetTaxLiability

NetTaxLiability Between 0 99999999999999

MAX(0,IncD.GrossTaxLiability-IncD.Section89-IncD.Section90and91)

12 Balance Tax Payable (9d-10-11)



IncD.IntrstPayUs234A

IntrstPayUs234A Between 0 99999999999999

Calculate intertest in case of delay of filing return as per IT Act. Round off nearest Rupee.

Interest Payable Us 234A

IncD.IntrstPayUs234B

IntrstPayUs234B Between 0 99999999999999

Calculate intertest in case of default in payment of advance tax as per IT Act. Round off nearest Rupee.

Interest Payable Us234B

IncD.IntrstPayUs234C

IntrstPayUs234C Between 0 99999999999999

Calculate intertest in case of default in payment of appropriate instalment of advance tax as per IT Act. Round off nearest Rupee.

Interest Payable Us234C

IncD.TotalIntrstPay

TotalIntrstPay Between 0 99999999999999

SUM(J33:J35) Total Interest Payable(13a+13b+a3c)

IncD.TotTaxPlusIntrstPay

TotTaxPlusIntrstPay

Between 0 99999999999999

IncD.TotalIntrstPay+IncD.NetTaxLiability

Total Tax and Interest Payable (12+13d)

IncD.AdvanceTax AdvanceTax Between 0 99999999999999

TDS!$S$15 a Advance Tax (from item 23)

IncD.TDS TDS Between 0 99999999999999

SUM(TDS_Sum,TDS2_sum)

b TDS (column 7 of item 21 +column 7 of item 22)

IncD.SelfAssessmentTax

SelfAssessmentTax

Between 0 99999999999999

TDS!$S$16 c Self Assessment Tax (from item 23)

IncD.TotalTaxesPaid

TotalTaxesPaid Between 0 99999999999999

MAX(0,SUM(H42:H44))

d Total Taxes Paid (15a+15b+15c)

IncD.BalTaxPayable

BalTaxPayable Between 0 99999999999999

MAX(0,IncD.TotTaxPlusIntrstPay-IncD.TotalTaxesPaid)

16 Tax Payable (14-15d) (if 14 is greater than 15d,)

IncD.RefundDue RefundDue Between 0 99999999999999

MAX(0,IncD.TotalTaxesPaid-IncD.TotTaxPlusIntrstPay)

17 Refund (15d-14) if 15d is greater than 14, also give Bank Account details below)

IncD.BankAccountNumber

BankAccountNumber


Enter if refund is due. Account number must have 0 to 9 maximum 15 digits. Do not enter alphabets or any special characters.

18 Enter your Bank Account number (mandatory in case of refund)

IncD.EcsRequired EcsRequired Pulldown Select if Y in case direct deposit is required. This facility avilable only in select cities.

19 Select Yes if you want your refund by direct deposit into your bank account, Select No if you want refund by Cheque



IncD.BankAccountType

BankAccountType

Pulldown Select appropriate nature of the account

Type of Account (Select as applicable)

IncD.MICRCode MICRCode Equal to 9 Enter if Y is selected for direct deposit. MICR Code is printed on the middle of the bottom portion of your cheque

MICR Code

AIR.Code001 Code001 Between 0 99999999999999

Cash deposits aggregating Rs 10 lakhs or more in a year

a 001


Credit Card payments aggregating Rs 2 lakhs or more in a year

b 002


Payments of Rs 2 lakhs or more for purchase of units of MF

c 003


Payments of Rs 5 lakhs or more for acquiring bonds or debentures

d 004


Payments of Rs 1 lakh or more for acquiring shares of a company

e 005


Purchase of immovable property valued at Rs 30 lakhs or more

f 006


Sale of immovable property valued at Rs 30 lakhs or more

g 007


Payments of Rs 5 lakhs or more for investments in RBI bonds in a year

h 008

AIR.TaxExmpIntInc

TaxExmpIntInc Between 0 999999999999999

Enter any interest received that is claimed as Tax exempt eg Interest from RBI bonds

Tax-exempt interest income (for reporting purposes only)

Ver.AssesseeVerName

AssesseeVerName


Enter name. In case of HUF, Karta's name should be entered here.

I,(full name in block letter)

Ver.FatherName FatherName Less than or equal to 25

Enter fathers name

son/daughter of,

Ver.Place Place Less than or equal to 50

Enter city Place



Ver.Date Date Equal to 10 Enter date in DD/MM/YYYY. Date should be on after 01/04/2007. Do not enter future date.

Date

Ver.IdentificationNoOfTRP

IdentificationNoOfTRP


Enter ID of TRP Identification no of TRP

Ver.NameOfTRP NameOfTRP Less than or equal to 50

Enter name of TRP

Name of TRP

Ver.ReImbFrmGov

ReImbFrmGov Between 0 99999999999999

Enter TRP reimbursement amount

If TRP is entitled for any reimbursement from the Government, amount thereof ( to be filled by TRP)

Pulldown references

cmb_IncD.BankAccountType

BankAccountType

cmb_IncD.EcsRequired

EcsRequired

Excel Reference Element

XML Element Validation for Sheet - TDS

Computation details (where applicable) to be read with Excel

Tool tips Label

TDSal.AddrDetail AddrDetail Less than or equal to 75

Enter address of Employer

Address

TDSal.CityOrTownOrDistrict



Enter City City

TDSal.DeductUnderChapVIA

DeductUnderChapVIA

Between 0 99999999999999

Enter details from Form 16

DeductionunderChapter VI-A

TDSal.EmployerOrDeductorOrCollecterName

EmployerOrDeductorOrCollecterName


Enter name of employer

Name of Employer

TDSal.IncChrgSal IncChrgSal Between 0 99999999999999


Income chargeable underSalaries

TDSal.PinCode PinCode Equal to 6 Enter Pincode PIN CODE

TDSal.StateCode StateCode Pulldown Select state from list

State

TDSal.TAN TAN Equal to 10 First four alphabets, next five digits, then alphabet(exactly 10 chars). Quote valid TAN to ensure credit for TDS

Tax Deduction Account Number (TAN) of the Deductor

TDSal.TaxPayIncluSurchEdnCes

TaxPayIncluSurchEdnCes

Between 0 99999999999999


Tax payable(incl. surch. And edn.cess)

TDSal.TaxPayRefund

TaxPayRefund Between -99999999999999 99999999999999


Tax payable/refundable



TDSal.TotalTDSSal

TotalTDSSal Between 0 99999999999999

Enter details from Form 16. Round off to nearest Rupee. This is the value TDS to be included in item 15b

Total tax deducted

TDSoth.AddrDetail

AddrDetail Less than or equal to 75

Enter address of Deductor

Address

TDSoth.AmtPaid AmtPaid Between 0 99999999999999

Enter details from Form 16A. Round off to nearest Rupee.

Amount Paid/credited

TDSoth.CityOrTownOrDistrict



Enter city City

TDSoth.ClaimOutOfTotTDSOnAmtPaid

ClaimOutOfTotTDSOnAmtPaid

Between 0 99999999999999,

Enter details from Form 16A. Usually this will be the same as tax deducted. This value cannot exceed tax deducted. Round off to nearest Rupee. This is the value TDS to be included in item 15b

Amount out of (6) claimed for this year

TDSoth.DatePayCred

DatePayCred Equal to 10 Date of Payment/Credit as on Form 16A issued by deductor

Date of Payment / Credit

TDSoth.EmployerOrDeductorOrCollecterName

EmployerOrDeductorOrCollecterName


Enter name of deductor

Name of Deductor

TDSoth.PinCode PinCode Equal to 6 Enter Pincode PIN CODE

TDSoth.StateCode

StateCode Pulldown Select state from list

State

TDSoth.TAN TAN Equal to 10 First four alphabets, next five digits, then alphabet(exactly 10 chars). Quote valid TAN to ensure credit for TDS

Tax Deduction Account Number (TAN) of the Deductor

TDSoth.TotTDSOnAmtPaid

TotTDSOnAmtPaid

Between 0 99999999999999, Cannot be less than ClaimOutOfTotTDSOnAmtPaid

Enter details from Form 16A. Round off to nearest Rupee.

Total tax deducted

TaxP.Amt Amt Between 0 99999999999999

Enter tax payment. Round off nearest Rupee

Amount (Rs)

TaxP.BSRCode BSRCode Equal to 7 Enter seven digit code as per bank seal on counterfoil

BSR Code



TaxP.DateDep DateDep Equal to 10 Enter date of deposit of tax payment in DD/MM/YYYY format. This date cannot prior to 01/04/2006 and cannot be any future date. Date will be used to distinguish between Advance Tax Payments(Item 15a) and Self Assessment Tax Payments(Item 15c

Date of Deposit(DD/MM/YYYY)

TaxP.NameOfBank

NameOfBank Less than or equal to 25

Enter Name of bank. Can be abbrevitedof deposit and Serial no of Challan are entered to ensure credit of the same

Name of Bank

TaxP.NameOfBranch

NameOfBranch Less than or equal to 25

Enter name of Branch. Please mention locality and city

Name of Branch

TaxP.SrlNoOfChaln

SrlNoOfChaln Between 0 99999 Enter challan serial number as per bank seal

Serial Number of Challan

Pulldown

references

cmb_TDSal.StateCode

StateCode

cmb_TDSoth.StateCode

StateCode

6.1.3 Table ITR1_DateValidations

6.1.3.1 The following table lists all the date validations used in ITR1

Date validations

Date of Birth before 01/04/2007

Date of filing of original return On or after 01/04/2007

Date of verification On or after 01/04/2007

6.1.4 Table ITR1_Pulldowns

6.1.4.1 The following table lists all the pulldowns (lists) used in ITR1 Sheet General

Pulldowns used Excel Reference Element



State codes in Sheet GENERAL

sheet1.newstcode

01-ANDAMAN AND NICOBAR ISLANDS

02-ANDHRA PRADESH

03-ARUNACHAL PRADESH

04-ASSAM

05-BIHAR

06-CHANDIGARH

07-DADRA AND NAGAR HAVELI

08-DAMAN AND DIU

09-DELHI

10-GOA

11-GUJARAT

12-HARYANA

13-HIMACHAL PRADESH

14-JAMMU AND KASHMIR

15-KARNATAKA

16-KERALA

17-LAKHSWADEEP

18-MADHYA PRADESH

19-MAHARASHTRA

20-MANIPUR

21-MEGHALAYA

22-MIZORAM

23-NAGALAND

24-ORISSA

25-PONDICHERRY

26-PUNJAB

27-RAJASTHAN

28-SIKKIM

29-TAMILNADU

30-TRIPURA

31-UTTAR PRADESH

32-WEST BENGAL

33-CHHATISHGARH

34-UTTARANCHAL

35-JHARKHAND

99-FOREIGN

Employer category sheet1.EmployerCategory

NA

GOV

PSU

OTH



Return type sheet1.ReturnType

O-Original

R-Revised

Residential Status sheet1.ResidentialStatus

RES-Resident

NOR-Not normally resident

NRI-Non Resident

Gender

M-Male

F-Female

Return Filed under Section

sheet1.ReturnFileSec

11

12

13

14

15

Sheet General2

Pulldowns used

Yes / No pulldowns

cmb_IncD.EcsRequired

Bank Account Type cmb_IncD.BankAccountType

Savings

Current

State codes in Sheet TDS

01-ANDAMAN AND NICOBAR ISLANDS

cmb_TDSal.StateCode

02-ANDHRA PRADESH cmb_TDSoth.StateCode

03-ARUNACHAL PRADESH

04-ASSAM

05-BIHAR

06-CHANDIGARH

07-DADRA AND NAGAR HAVELI

08-DAMAN AND DIU

09-DELHI



10-GOA

11-GUJARAT

12-HARYANA

13-HIMACHAL PRADESH

14-JAMMU AND KASHMIR

15-KARNATAKA

16-KERALA

17-LAKHSWADEEP

18-MADHYA PRADESH

19-MAHARASHTRA

20-MANIPUR

21-MEGHALAYA

22-MIZORAM

23-NAGALAND

24-ORISSA

25-PONDICHERRY

26-PUNJAB

27-RAJASTHAN

28-SIKKIM

29-TAMILNADU

30-TRIPURA

31-UTTAR PRADESH

32-WEST BENGAL

33-CHHATISHGARH

34-UTTARANCHAL

35-JHARKHAND

99-FOREIGN

ITR Return Preparation Utility (Excel) Taxpayer Guide - PART FOUR


PART FOUR

Provides a note on basic Administration required for maintaining the data

saved in the utility, as well as a note on Support.



7.0 Administration and Support Explains how to back up your data and save your work , as well as report any issues during data entry or XML Generation.



7.1 Backing up your data and saving your work

7.1.1 Any software system is only as much reliable and dependable as the care taken to maintain the work done and keep adequate backups of the work done. Administration of Excel Utilities is usually quite straightforward as there are no additional files to be maintained other than the utility file (and ofcourse, Microsoft Excel)

7.1.2 It is important that you take a backup of the excel file as well as the XML file created using this utility. The excel file should be named such that it is easy to identify the file when you need to later on retrieve it. A recommended name should include the your PAN (Taxpayers PAN), the ITR no, the assessment year, and a revision number. So, for example, a file for PAN ABADF1123G for ITR No 4 and for Assessment Year 2007-08 should be named as 200708_ABADF1123G_ITR4_01 . Similarly, if any changes are done to this, it is then easy to save the new copy as 200708_ABADF1123G_ITR4_02. This is only a recommendation and the taxpayer is free to choose any name of his/ her choice.

7.2 Reporting Issues

7.2.1 In spite of taking all precautions with the quality of the Return Preparation

Utilities, as well as all care taken by you in entering the data as per the steps described in the preceding chapters, there can be issues or queries that you may face with the utility. In such situations, you may report the issue to the call center or the email address provided on the website. Your issue will be resolved at the earliest.

Documents

ITR1 V1.1 User Guide for V2 0 - Corporate Consultant … · For the Assessment Year ... as TDS / TCS. 2. Use copy / paste to copy data between rows of a multiple schedules. 3. Use