Income Tax Entity
Income Tax Return calculation and reporting can be a complex and tedious task for individuals. Fin-Tech service providers can automate and simplify ITR preparation using Sandbox APIs.
Income Tax Return
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
form | enum | No | Income Tax Return form an individual would be eligible based on their tax situation is: ITR_1 , ITR_2 ,ITR_3 ,ITR_4 | |
status | enum | No | The possible status of the applicable ITR form is:In_Progress , Prepared , E_Filed , E_Verified , Cancelled , Revised | |
regime | string | Yes | New Regime or Old Regime that an individual wants to apply for | |
regime_action | string | Yes | More details regarding the selected regime like opting into or staying with new or old regime | |
form_10_ie_acknowledgement_number | string | Yes | Min Length : 15 Max Length : 15 | Acknowledgment Number of Form 10IE filed |
form_10_ie_filed_on | string | Yes | Date on which Form 10IE was filed | |
status_description | string | No | Status shows whether the Current Tax Return is in progress or complete | |
assessment_year | string | Yes | Assessment year for which Income Tax Return is being Prepared | |
type | string | Yes | Whether Your Return is Original , Revised | |
due_date | number | No | Last date to File Income tax return | |
is_audit_liable | boolean | No | Whether your ITR is Applicable for AuditTrue , False | |
filed_under_section | string | Yes | Section under which Income tax return is filed 139(1) , 139(4) . 139(5) , 92CD , 119(2)(b) | |
filed_on | number | Yes | Date on which the return is filed | |
acknowledgement_number | string | Yes | Acknowledgement number of the return filed | |
original_return_filed_date | number | Yes | Date on which the First Income tax return was filed in the Assessment year | |
original_acknowledgement_number | string | Yes | Acknowledgement number of the first return filed in the Assessment year | |
date_of_notice | number | Yes | Date on which notice was issued | |
notice_number | string | Yes | Notice number | |
incomes | array | Yes | Possible sub-types of Income to report are: salary , let_out_house_property_income , self_occupied_house_property_income ,other_income , dividend_income , business_income , securities_trading_income , crypto_trading_income , profession_income , partnership_income | |
chapter_vi_a_deductions | array | Yes | Possible deductions to claim to reduce an individual's taxable income are: deduction , medical , donation | |
tax_credits | array | Yes | Possible values for tax credits are: [tds] , [tcs] , [advance_tax] , foreign_tax_credit , Self Assessment Tax |
Salary
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Default value: salary | |
sub_head | enum | Yes | Possible values for Salary sub head (Annexure 2) | |
gross_income | number | Yes | Total of salary u/s 17(1),17(2),17(3) | |
is_exempt | boolean | Yes | Is the income exempt? true ,false | |
is_foreign | boolean | Yes | Is the income earned in a foreign country? true ,false | |
taxable_income | number | No | Total taxable salary Income | |
tds | json object | Yes | Tax Deducted at Source by employer from the salary | |
net_taxable_income | number | No | Salary Income on which TDS is not deducted | |
deductions | array | Yes | Basic deduction details are entailed | |
employer | json object | Yes | Basic employer details required for Salary | |
allowances | array | Yes | Possible states of allowance | |
address | json object | Yes | Basic employer address details (Annexure 11) | |
perquisites | number | Yes | Salary u/s 17(2) | |
basic_salary | number | Yes | Salary u/s 17(1) | |
profit | number | Yes | Salary u/s 17(3) |
Employer
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
name | string | Yes | Max Length: 75 | Name of the Employer |
pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the Employer |
address | json object | Yes | Registered Address of the Employer | |
contact | json object | Yes | Basic contact details of the employer (Annexure 12) | |
tan | string | Yes | Pattern : [A-Z]{4}[0-9]{5}[A-Z]{1} | Tax Deduction Account Number of the employer |
category | enum | Yes | Possible values for the employer category (Annexure 5) |
Allowance
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
qualified | number | Yes | Min : 0 | The amount received as Allowance |
eligible | number | No | Allowance amount that can be claimed as tax-free | |
section | enum | Yes | Possible sections under Income Tax (Annexure 8) | |
is_exempt | boolean | Yes | Whether allowances like HRA, LTA, gratuity, etc. are exempt or not |
Deductions
Deduction
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
qualified | number | Yes | Min : 0 | Actual amount Paid/Invested |
eligible | number | No | Amount Eligible for deduction as per Income tax act | |
section | enum | Yes | Possible sections under Income Tax (Annexure 8) | |
is_chapter_vi_a | boolean | No | Is it a chapter vi(a) deduction? true , false | |
head | enum | Yes | Possible deduction heads (Annexure 9) | |
sub_head | enum | Yes | Possible deduction subheads (Annexure 10) |
Donation
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
qualified | number | Yes | Actual amount donated | |
eligible | number | No | Amount eligible for deduction as per Income Tax act | |
section | enum | Yes | Possible sections under Income Tax (Annexure 8) | |
donee | string | Yes | Name of the donee | |
donee_pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the donee |
donee_address | json object | Yes | Basic donee address details (Annexure 11) | |
has_limit | boolean | Yes | Category of the Charity has limit:-True , False | |
limit | boolean | Yes | Possible Values for limit50% , 100% |
Medical Deduction
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
qualified | number | Yes | Min : 0 | Qualified amount for Medical Deduction |
eligible | number | No | Eligible amount for Medical Deduction | |
section | enum | Yes | Possible sections under Income Tax (Annexure 8) | |
is_chapter_vi_a | boolean | No | Is it a chapter vi(a) deduction? true , false | |
head | enum | Yes | Possible deduction heads (Annexure 9) | |
sub_head | enum | Yes | Possible deduction subheads (Annexure 10) | |
category | enum | Yes | Possible medical decution categories (Annexure 6) | |
sub_category | enum | Yes | Possible medical deduction sub-categories (Annexure 7) |
Tax Credits
TDS
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
financial_year | string | No | Financial year for which tax is deducted | |
tax_amount | number | Yes | Min : 0 | Total Amount of Tax deducted |
pan | string | Yes (TAN not available) | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the deductor |
tan | string | Yes (PAN not available) | Pattern : [A-Z]{4}[0-9]{5}[A-Z]{1} | Tax Identification Number f the deductor |
deductor | string | Yes | Max Length: 125 | Name of the deductor |
income_head | enum | Yes | Possible income heads (Annexure 1) | |
credit_amount | number | Yes | Min : 0 | Total Transaction Amount |
section | enum | No | Possible values for TDS section (Annexure 3) |
TCS
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
financial_year | string | N0 | Financial year for which tax is withhold | |
tax_amount | number | Yes | Min : 0 Length: 15,2 | Total Tax Collected amount |
section | enum | Yes | Possible values for TCS section (Annexure 4) | |
tan_of_collector | string | Yes | Pattern : [A-Z]{4}[0-9]{5}[A-Z]{1} | Tax Identification number of the deductor |
name_of_collector | string | Yes | Max Length: 125 | Name of the deductor |
debit_amount | number | Yes | Min : 0 Length: 15,2 | Total Transaction Value |
Advance Tax
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
tax_amount | number | Yes | Min : 0 Length: 15,2 | Total Amount Paid |
paid_on_date | number | Yes | The date on which tax payment was made | |
challan_number | string | Yes | Pattern : [0-9]{5} | Challan serial number for tax paid |
bsr_code | string | Yes | Pattern : [0-9]{7} | BSR Code from the challan paid |
Self Assessment Tax
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
tax_amount | number | Yes | Min : 0 Length: 15,2 | Total Amount Paid |
paid_on_date | number | Yes | The date on which tax payment was made | |
challan_number | string | Yes | Pattern : [0-9]{5} | Challan serial number for tax paid |
bsr_code | string | Yes | Pattern : [0-9]{7} | BSR Code from the challan paid |
House Property
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Possible values for income head (Annexure 1) | |
sub_head | enum | Yes | Possible values for income sub head (Annexure 2) | |
gross_income | number | Yes | Min : 0 length: 15,2 | Total Income received |
taxable_income | number | No | Net Income Taxable under the head House Property | |
tds | json object | Yes | Tax Deducted at Source for House Property income | |
net_taxable_income | number | No | Adjusted taxable Income after Intra-head Losses | |
deductions | array | Yes | Basic deduction details are entailed | |
address | json object | Yes | Basic address details are entailed (Annexure 11) | |
co_owners | array | Yes | Details regarding Co-Owners of House Property | |
exemptions | array | Yes | Possible values of Exemption | |
annual_value | number | No | Annual value of the Property as per Municipal Valuations | |
nav | number | No |
Self-Occupied House Property
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Possible values for income head (Annexure 1) | |
sub_head | enum | Yes | Possible values for income sub head (Annexure 2) | |
gross_income | number | Yes | Min : 0 length: 15,2 | Total Income received |
is_foreign | boolean | No | Is the Property a Foreign AssetTrue , False | |
taxable_income | number | No | Adjusted taxable Income after Intra-head Losses | |
tds | json object | Yes | Tax Deducted at Source for self-occupied house property | |
net_taxable_income | number | No | Net Income Taxable under the head House Property | |
deductions | array | No | Basic deduction details are entailed | |
address | json object | Yes | Basic address details are entailed (Annexure 11) | |
co_owners | array | Yes | Details regarding Co-Owners of Self-occupied House Property | |
exemptions | array | Yes | Possible values of Exemption for Self-occupied House Property | |
annual_value | number | No | ||
nav | number | No |
Let Out House Property
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Possible values for income head (Annexure 1) | |
sub_head | enum | Yes | Possible values for income sub head (Annexure 2) | |
gross_income | number | Yes | Min : 0 length: 15,2 | Total Income received |
is_foreign | boolean | No | Is the Property a Foreign AssetTrue , False | |
taxable_income | number | No | Total Income Taxable under the head House Property | |
tds | json object | Yes | Tax Deducted at Source for let out house property | |
net_taxable_income | number | No | Net Income Taxable under the head House Property | |
deductions | array | No | Basic deduction details are entailed | |
address | json object | Yes | Basic address details are entailed (Annexure 11) | |
co_owners | array | Yes | Details regarding Co-Owners of Self-occupied House Property | |
exemptions | array | Yes | Possible values of Exemption for Self-occupied House Property | |
annual_value | number | No | Annual Value of the Property as per Municipal Valuation | |
nav | number | No | Net Annual Value | |
tenants | array | Yes | Tenant Details (Tenant) | |
is_deemed_letout | boolean | Yes | is the Property deemed Let out | |
rent | number | Yes | Min : 0 length: 15,2 | Total Rent received |
Exemption
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
section | enum | Yes | Possible values for House Property exemption sections (Annexure 8) | |
qualified | number | Yes | Min : 0 length: 15,2 | Actual Expense Incurred |
eligible | number | N0 | Expense eligible for Exemption as per Income Tax act |
Co-Owner
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
name | string | Yes | Name as per PAN of the co-owner | |
pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN details of the Co-owner |
Tenant
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
name | string | Yes | Name of the Tax Payer as per PAN | |
pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the Tax Payer |
address | json object | Yes | Basic address details are entailed (Annexure 11) |
Other Income
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Possible values for income head (Annexure 1) | |
sub_head | enum | Yes | Possible values for income sub head (Annexure 2) | |
gross_income | number | Yes | Min : 0 length : 15,2 | Total Income received |
is_exempt | boolean | Yes | Is the income exempt? true , false | |
is_foreign | boolean | Yes | Is the Property a Foreign AssetTrue , False | |
taxable_income | number | No | Adjusted taxable Income post deductions | |
tds | json object | Yes | Tax Deducted at Source for other income | |
net_taxable_income | number | No | Adjusted taxable Income after Intra-head Losses | |
deductions | array | Yes | Basic deduction details are entailed |
Dividend Income
Param | Type | Required | Validation | Description |
---|---|---|---|---|
id | string | No | ||
description | string | No | ||
head | enum | Yes | Possible values for income head (Annexure 1) | |
sub_head | enum | Yes | Possible values for income sub head (Annexure 2) | |
gross_income | number | Yes | Min : 0 length: 15,2 | Total Income received |
taxable_income | number | No | Net Income Taxable under the head House Property | |
tds | json object | Yes | Tax Deducted at Source for Dividend Income | |
net_taxable_income | number | No | Adjusted taxable Income after Intra-head Losses | |
deductions | array | Yes | Basic deduction details are entailed | |
quarter | number | Yes | Quarterly dividend received |
Tax Computation
Param | Type | Description |
---|---|---|
total_taxable_salary | number | Tax liability on Salary income head |
total_taxable_house_property | number | Tax liability on House Property income head |
total_taxable_capital_gains | number | Tax liability on Capital Gains income head |
total_taxable_other | number | Tax liability on Other income head |
total_taxable_business_profession | number | Tax liability on Business and Profession income head |
gross_normal_income | number | Gross income considering slab rate applicability |
gross_special_income | number | Gross Special rate income |
gross_total_income | number | Gross total taxable income |
current_year_loss_adjusted | number | Current year loss adjusted |
brought_forward_loss_adjusted | number | Brought forward loss adjustment |
carry_forward_loss | number | Loss to be carried forward for the future years |
total_chapter_vi_a_deduction | number | Total amount of deduction |
total_income | number | Total Income from all the heads |
aggregate_income | number | |
total_exempt_income | number | Total Income which is tax exempt |
total_normal_income | number | Total Income taxable under normal rate |
total_special_income | number | Total Income taxable under special rate |
tax_payable_matrix | ||
tax_payable_on_normal_rate_income | number | Total Tax payable as per normal rate |
tax_payable_on_special_rate_income | number | Total Tax payable as per special rate |
tax_payable_on_total_income | number | Total Tax payable |
rebate | number | Maximum rebate which can be claimed under old regime is Rs. 12500 if taxpayer's income is less than or equal to Rs. 5,00,000 and is Rs. 25000 if income is less than or equal to Rs. 7,00,000 |
tax_after_rebate | number | Tax liability post rebate |
surcharge | number | Surcharge amount payable |
cess | number | Health & Education, Krishi Kalyan Cess |
gross_tax_payable | number | Gross Amount of tax payable |
relief | number | Relief u/s 89 for tax levied on income accrued in any other year but received in current F.Y. |
total_advance_tax | number | Total Advance tax paid |
total_self_assessment_tax | number | Total self Assessment tax paid |
total_tax_deducted_at_source | number | Total amount of TDS deducted |
total_tax_collected_at_source | number | Total amount of TCS deducted |
total_taxes_paid | number | Total Taxes Paid |
interest_234_a | number | Interest amount payable u/s 234a |
interest_234_b | number | Interest amount payable u/s 234b |
interest_234_c | number | Interest amount payable 234C |
fees_234_f | number | Interest amount payable 234F |
total_interest_and_penalty | number | Total amount of Interest & penalty payable u/s 234A/B/C/F |
net_tax_payable | number | Net Tax payable after considering all the |
refund | number | Amount of Refund receivable |
due | number | Amount of tax due |
Annexures
Annexure 1: Income Head
Param | Description |
---|---|
salary | Income from Salary |
house_property | Income from House Property |
other | Income from other sources |
capital_gains | Income from Capital Gains |
business_profession | Income from Business and Profession |
Annexure 2: Income Sub Head
Param | Description |
---|---|
self_occupied | Type of House Property Income |
let_out | Type of House Property Income |
house_property_sale | Type of Capital Gains Income |
securities | Type of Capital Gains Income |
other_capital_gains | Type of Capital Gains Income |
partnership_income | Type of Business Profession Income |
speculative | Type of Business Profession Income |
non_speculative | Type of Business Profession Income |
profession_income | Type of Business Profession Income |
domestic_dividend | Type of Other Income |
foreign_dividend | Type of Other Income |
family_pension | Type of Other Income |
agricultural_income | Type of Other Income |
fd_interest | Type of Other Income |
tax_free_bonds_interest | Type of Other Income |
ppf_interest | Type of Other Income |
savings_interest | Type of Other Income |
post_office_interest | Type of Other Income |
other_interest | Type of Other Income |
refund_interest | Type of Other Income |
income_from_other_sources | Type of Other Income |
payment_from_super_annuation_fund | Type of Other Income |
lottery_income | Type of Other Income |
betting_income | Type of Other Income |
gift | Type of Other Income |
other_exempt_income | Type of Other Income |
salary | Type of Salary Income |
arrears_of_salary | Type of Salary Income |
pension | Type of Salary Income |
Annexure 3: TDS Section
Param | Description |
---|---|
192 | salary |
192A | Withdrawal of EPF |
193 | Interest on Securities |
194 | Dividend |
194A | Other Interest |
194B | Lotteries / Puzzle / Game |
194BB | Winnings from Horse Race |
194D | Insurance |
194DA | Payment in respect of life insurance policy |
194E | Payments to non-resident Sportsmen/Sport Associations |
194EE | NSS Deposit |
194G | Commission on Sale of Lottery tickets |
194H | Commission or Brokerage |
194I(a) | Rent on Plant and Machinery |
194IC | Payment under specified agreement |
194LB | Income by way of interest from Infrastructure Debt fund |
194LBA | Certain incomes from Units of Business Trust |
194LBA(a) | Certain income in the form of interest from units of a business trust to a residential unit holder |
194LBA(b) | Certain income in the form of dividend from units of a business trust to a resident unit holder |
194LBA(c) | Income referred to in section 10 (23FCA) from units of a business trust |
194LC | Income by way of interest from Indian company engaged in certain Business |
194N | Payment of certain amount in cash |
194NF | Payment of certain amounts in cash to non-filers |
195 | Other sums payable to Non-Residents |
196A | Income in respect of Units of Non-Residents |
194O | TDS on E-commerce transactions |
194I(b) | Rent on Land & Building |
194IB | Rent payable to the resident's landlord |
194K | income from mutual fund units |
194IA | TDS on sale of property |
194LA | Acquisition of certain immovable properties |
194LBB | Investment fund paying an income to a unit holder |
194LBC | Income in respect of investment in securitization trust |
194LD | Income by way of interest on certain bonds and Government Securities |
196C | Contracts |
196D | Insurance |
194F | UTI |
196B | Payments in respect of Units to an Offshore Fund |
194C | Payment to resident contractor |
194J | Fees for Professional or Technical services |
194JA | Fees for technical services |
194JB | Fees for professional services or royalty etc. |
Annexure 4: TCS Section
Param | Description |
---|---|
206CA | Collection at source from alcoholic liquor for human |
206CB | Collection at source from timber obtained under forest lease |
206CC | Collection at source from timber obtained by any mode other than a forest lease |
206CD | Collection at source from any other forest produce (not being tendu leaves) |
206CE | Collection at source from any scrap |
206CF | Collection at source from contractors or licensee or lease relating to parking lots |
206CG | Collection at source from contractors or licensee or lease relating to toll plaza |
206CH | Collection at source from contractors or licensee or lease relating to mine or quarry |
206CI | Collection at source from tendu leaves |
206CJ | Collection at source from on sale of certain minerals |
206CK | Collection at source on cash case of Bullion and Jewellery |
206CL | Collection at source on sale of Motor Vehicle |
206CM | Collection at source on sale in cash of any goods(other than bullion/jewelry) |
206CN | Collection at source on providing of any services |
Annexure 5: Employer Category
Param | Description |
---|---|
central_government | Central Government employer |
state_government | State Government employer |
public_sector_unit | Public Sector Unit employer |
pensioners | Pension providing employer |
other | Other employer |
Annexure 6: Medical Deduction Category
Param | Description |
---|---|
medical_insurance_premium | Section 80D |
medical_expenditure | Section 80D |
preventive_health_checkup | Section 80D |
medical_treatment_for_handicapped_dependent | Section 80DD |
medical_treatment_for_specified_disease | Section 80DDB |
disability | Section 80U |
Annexure 7: Medical Deduction Sub Category
Param | Description |
---|---|
self_and_family | Medical Insurance premium and Preventive Health Checkup for self and family |
self_senior_citizen_and_family | Medical Insurance premium, Preventive Health Checkup and Medical expenditure |
parents | Medical Insurance premium and Preventive Health Checkup for parents |
parents_senior_cirizen | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for senior citizen parents |
self_and_family_including_parents | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for self and family including parents |
self_and_family_including_senior_citizen_parents | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for self, family and senior citizen parents |
self_senior_citizen_and_family_including_senior_citizen_parents | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for senior citizen self, family and parents |
parents_super_senior_citizen | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for super-senior citizen parents |
selfsuper_senior_citizen_and_family super_senior_citizen_including_senior_citizen_parents | Medical Insurance premium, Preventive Health Checkup and Medical expenditure for super-senior citizen self, family and parents |
self_and_family_and_parents | Medical Insurance premium and Preventive Health Checkup for self, family and family |
self_or_dependent | Total amount of expenditure incurred |
senior_citizen_self_or_dependent | Total amount of expenditure incurred |
super_senior_citizen_self_or_dependent | Total amount of expenditure incurred |
dependent_person_with_disability | Maximum expense claimed for deduction is INR 75000 |
dependent_person_with_severe_disability | Maximum expense claimed for deduction is INR 125000 |
self_with_disability | Maximum expense claimed for deduction is INR 75000 |
self_with_severe_disability | Maximum expense claimed for deduction is INR 125000 |
Annexure 8: Section
Param | Type | Description |
---|---|---|
10 | string | Other exempt allowances |
10(5) | string | Travel concessions |
10(7) | string | Allowances or perquisites paid by the Government of India for rendering services outside India |
10(10) | string | Gratuity |
10(10A) | string | Pension |
10(10AA) | string | Leave encashment |
10(11) | string | Payment from Public Provident Fund or Statutory Provident Fund |
10(11A) | string | Payment made from Sukanya Samriddhi Account |
10(12) | string | Recognized provident fund received |
10(13) | string | Approved super annuation fund received |
10(13A) | string | House rent allowance |
10(14) | string | Transport allowance |
10(14)(i) | string | Conveyance allowance |
10(15)(i) | string | Public Provident Fund interest |
10(15) | string | Interest income or premium on redemption or other payments on notified securities, bonds, annuity certificates, savings and other certificates |
10(16) | string | Scholarship granted to meet the cost of education |
16(ia) | string | Standard deduction on salary |
16(ii) | string | Entertainment allowance |
16(iii) | string | Professional tax |
10(17) | string | Exemption to Member Parliament and State Legislators in respect of their daily allowances in entirety |
17(2) | string | Medical allowance |
10(19) | string | Family Pension |
10(34) | string | Domestic dividend |
30(b) | string | Municipal tax deduction on house property (discontinued) |
23(1) | string | Municipal tax exemption on house property |
24(a) | string | Standard deduction |
24(b) | string | Interest on borrowed capital |
35AC | string | Expenditure by way of payment made to a PSU or local authority for carrying out any eligible project or scheme |
44AD | string | Any other presumptive business |
44ADA | string | Presumptive profession |
44AE | string | Presumptive business like good carriage |
44AB(a) | string | Tax audit section |
44AB(b) | string | Tax audit section |
44AB(d) | string | Tax audit section |
44AB(e) | string | Tax audit section |
54 | string | Proceeds from sale of Residential property invested towards another residential property |
54B | string | Proceeds from sale of agricultural land invested towards another agricultural land |
54EC | string | Proceeds from sale of any long term capital asset invested towards NHAI or REC bonds |
54EE | string | Proceeds from sale of any long term capital asset invested towards units of specified funds |
54F | string | Proceeds from sale of any long term capital asset invested toward residential house |
56(1) | string | Non-exempt interest income such as fd |
56(2)(vi) | string | Gift |
57(iia) | string | Family Pension Exemption |
56 | string | Expenses on income from other sources |
80C | string | Deductions on investments and insurance |
80CCC | string | Annuity Plans offered by insurers like LIC |
80CCD(1) | string | Employee's contribution towards pension fund |
80CCD(1B) | string | Contribution towards New Pension Scheme |
80CCD(2) | string | Employer's contribution towards pension fund |
80CCG | string | Rajiv Gandhi Equity Saving Scheme |
80D | string | Medical Insurance Premium such as Mediclaim |
80DD | string | Medical Expenses for handicapped dependent |
80DDB | string | Medical expenses for treatment of specified diseases |
80E | string | Interest on higher education loan |
80EE | string | First-time home buyer |
80EEA | string | Interest paid on home loan |
80EEB | string | Interest paid on purchase of electric vehicle |
80G | string | Donation for charity |
80GG | string | Rent expense if HRA not received |
80GGA | string | Donation for scientific research or rural development |
80GGC | string | Contribution to political party |
80QQB | string | Royalty for Authors |
80RRB | string | Royalty on patents |
80TTA | string | Partially-exempt interest income such as savings |
80TTB | string | Partially-exempt interest income such as savings (for resident senior citizen) |
80U | string | Individuals with disability |
87A | string | Tax rebate on income taxes |
89 | string | Income received in arrears |
90 | string | Tax relief: Double Taxation Avoidance Agreements (DTAA) provision with a country |
90_A | string | Tax relief: Double Taxation Avoidance Agreements (DTAA) provision with specified associations |
91 | string | Tax relief if there is no DTAA agreement with a country |
112A | string | 10% Income Tax on LTCG in excess of Rs. 1 lakh |
234A | string | Interest on late filing |
234B | string | Interest on unpaid advance tax |
234C | string | Interest on late payment of advance tax |
Annexure 9: Deduction Head
Param | Description |
---|---|
investment | Tax Saving Investments such as PF, PPF, ELSS, etc. |
medical | Medical health check-up and preventive health care |
donation | Donation to trusts/ funds |
loan | Education loan |
other | Interest on Savings/Deposit Bank Account |
Annexure 10: Deduction Sub Head
Param | Description |
---|---|
elss | Equity Linked Saving Scheme |
pf | Provident Fund |
ppf | Public Provident Fund |
epf | Employees' Provident Fund |
nps | National Pension Scheme |
life_insurance_premium | Life Insurance premium paid |
preventive_health_check_up | Preventive health check-up fees paid |
health_insurance_premium | Health Insurance premium paid |
medical_expense | medical expense paid |
interest_on_education_loan | Interest paid on education loan |
interest_on_electric_vehicle_loan | Interest paid on electric vehicle loan |
Annexure 11: Address
Param | Type | Required | Validation | Description |
---|---|---|---|---|
street | string | Yes | Street of taxpayer's residence | |
area | string | Yes | Area of taxpayer's residence | |
city | string | Yes | City of taxpayer's residence | |
state | string | Yes | State of taxpayer's residence | |
country | string | Yes | Country of taxpayer's residence | |
postal_code | string | Yes | Max Length: 8 | PostalCode of taxpayer's residence |
Annexure 12: Contact
Param | Type | Required | Validation | Description |
---|---|---|---|---|
string | Yes | Email id of the taxpayer | ||
country_code | string | Yes | Max Length: 5 | ISD code of a country |
mobile | string | Yes | Phone number of the taxpayer |
Updated 3 days ago