E-Filing Of ITR-4 For A.Y. 2022-23: CBDT Issues Validation Rules

In order to ensure the data quality of ITRs prepared through such commercially available software, various types of validation rules are being deployed in the e-Filing portal, so that the data which is being uploaded is accurate and compliant with the validation rules to a large extent. Taxpayers are advised to review these validation rules to ensure that the software used by them is compliant with these requirements to avoid rejection of returns due to poor data quality or mistakes in the return.

The CBDT has advised the software providers to strictly adhere to these rules to avoid inconvenience to the taxpayers who may use their software. Software providers may please note that these validation rules will be strictly monitored and enforced, and each rule will have to be strictly complied with. In case of violations, the concerned return preparation utility/software is liable to be blacklisted without any notice, and such blacklisting will be published on the e-filing website. No return using blacklisted software will be permitted to be uploaded till the time the software provider is able to provide details of the correction in software. This may cause avoidable inconvenience to the taxpayers and a loss of reputation for software providers, for which the Income Tax Department will not be responsible.

As per the rules, the return data will be allowed to be uploaded but the taxpayer uploading the return will be informed of the possibility of some of the deductions or claims not being allowed or entertained unless the return is accompanied by the respective claim forms or particulars.

In "Schedule Taxes Paid and Verification", Total Self-Assessment Tax Paid should be equal to the sum of total tax paid in schedule IT where the date of deposit is after 31/03/2022 for A.Y 2022–23.

If credit for TDS has been claimed in the return, the corresponding receipts have to be offered for taxation in the return.

The rules stated that if the assessee is a "HUF" or a firm, the amount on schedule TDS-1 cannot be greater than zero.

The assessee cannot claim "income claimed for relief from taxation u/s 89A" without furnishing Form 10EE.

Dated: 19th April 2022

Click Here To Read/Download Validation Rules