Central Board of Direct Taxes,

e-Filing Project

ITR 7 – Validation Rules for AY 2024-25

Version 1.0
20th June 2024

Directorate of Income Tax (Systems)

E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Document Revision List

Document Name: ITR 7 – Validation Rules for AY 2024-25

Version Number: 1.0

Revision Details
Version No. Revision Date Revision Description Page Number

1.0 -- Initial Release NA

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Contents
1 Purpose......................................................................................................................................... 4
2 Validation Rules........................................................................................................................... 4
2.1 Category A: ............................................................................................................................ 5
2.2 Category B: .......................................................................................................................... 43
Annexure 1 ................................................................................................................................... 45
Following fields of ITR should be tallied with corresponding amount mentioned in Audit report
i.e. Form 10B ............................................................................................................................... 45
Following fields of ITR should be tallied with corresponding amount mentioned in Audit report
i.e. Form 10BB ............................................................................................................................. 49

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

1 Purpose
The Income Tax Department has provided free return preparation software in downloads page which
are fully compliant with data quality requirements. However, there are certain commercially
available software or websites that offer return preparation facilities as well. 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
are accurate and compliant to the validation rules to a large extent. The 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 return due to poor data quality or mistakes in the return.

The software providers are strictly advised to 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 complied strictly. 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 correction in software. This may cause avoidable inconvenience to the taxpayers and loss of
reputation to software providers for which the Income Tax Department will not be responsible.

2 Validation Rules
The validation process at e-Filing/CPC end is to be carried out in ITR 7 for each defect as categorized
below:

Table 1: List of Category of Defect

Category of
Action to be taken
defect
A Return will not be allowed to be uploaded. Error message will be displayed.
Return data will be allowed to be uploaded but the taxpayer uploading the return
B will be informed of a possible defect present in the return u/s 139(9). Appropriate
notices/ communications will be issued from CPC.
Fields of ITR should be tallied with corresponding amount mentioned in Audit
Annexure 1
report i.e. in Form 10B/Form 10BB

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2.1 Category A:
Table 2: Category A Rules

Sl. No. Scenarios

1 Name entered in the return should match with the name as per the PAN database.
2 In Schedule "PI", country is selected as India then mobile number should not be less
than or more than 10 digits
3 In Schedule "PI", status is selected as AOP then sub-status should not be selected as
other than "Society Registered under Societies Registration Act-1860 or any law
corresponding to that Act" or "Any other AOP/BOI" or "Public Charitable Trust"
4 In Schedule "PI", Date of registration under table "Details of registration/provisional
registration or approval under the Income-tax Act" should not be after date of filing
of the return.
5 In Schedule "PI", Date of registration under table "Details of registration/provisional
registration or approval under the Income-tax Act" should not be earlier than the date
of formation/incorporation.

6 In Schedule Part A General - Section 12A/12AB is selected under "Details of

registration/provisional registration or approval under Income Tax Act", but "section
under which the exemption is claimed" is selected other than Section 11
7 In Schedule Part A General, Section 11 is selected under filing status - "section under
which the exemption is claimed" and 12A/12AB registration details are not furnished
under "Details of registration/provisional registration or approval under the Income-
tax Act"
8 In Schedule Part A General -Section 10(23C)(iv) is selected in "Details of
registration/provisionally registration or approval under Income Tax Act" under
Column "Section under which registered/provisionally registered or
approved/notified", but in filing status 'Section 10(23C)(iv)' is not selected under
"section under which the exemption is claimed "

9 In Schedule Part A General, Section 10(23C)(iv) is selected under filing status -

"Section under which the exemption is claimed " and approval details u/s 10(23C)(iv)
is not furnished under "Details of registration/provisional registration or approval
under the Income-tax Act"
10 In Schedule Part A General, Section 10(23C)(v) is selected in "Details of
registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered/provisional registered or approved", but in
filing status 'Section 10(23C)(v)' is not selected under "section under which the
exemption is claimed "

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11 In Schedule Part A General, Section 10(23C)(v) is selected under filing status -

"Section under which the exemption is claimed " and approval details u/s 10(23C)(v)
is not furnished under "Details of registration/provisional registration or approval
under the Income-tax Act"
12 In Schedule Part A General, Section 10(23C)(vi) is selected in "Details of
registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered/provisionally registered or
approved/notified", but in filing status 'Section 10(23C)(vi)' is not selected under
"section under which the exemption is claimed "
13 In Schedule Part A General, Section 10(23C)(vi) is selected under filing status -
"Section under which the exemption is claimed " and approval details u/s 10(23C)(vi)
is not furnished under "Details of registration/provisional registration or approval
under the Income-tax Act"

14 In Schedule Part A General, Section 10(23C)(via) is selected in "Details of

registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered/provisionally registered or
approved/notified", but in filing status 'Section 10(23C)(via)' is not selected under
"section under which the exemption is claimed "

15 In Schedule Part A General, Section 10(23C)(via) is selected under filing status -

"Section under which the exemption is claimed " and approval details u/s
10(23C)(via) is not furnished under "Details of registration/provisional registration
or approval under the Income-tax Act"

16 In Schedule Part A General, Section 10(23AAA) is selected in "Details of

registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered/provisionally registered or
approved/notified", but in filing status 'Section 10(23AAA)' is not selected under
"section under which the exemption is claimed "

17 In Schedule Part A General, Section 10(23AAA) is selected under filing status -

"Section under which the exemption is claimed " and approval details u/s
10(23AAA) is not furnished under "Details of registration /provisional registration
or approval under the Income-tax Act"

18 In Schedule Part A General, Section 13B is selected in "Details of

registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered/provisionally registered or
approved/notified", but in filing status 'Section 13B' is not selected under "section
under which the exemption is claimed "

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

19 In Schedule Part A General, Section 13B is selected under filing status - "Section
under which the exemption is claimed " and approval details u/s 13B is not furnished
under "Details of registration /provisional registration or approval under the Income-
tax Act"

20 In Schedule Part A General, 'Section 10(21)' or 'Section 10(21) read with section
35(1)' is selected under filing status - "section under which the exemption is claimed
" and approval details u/s 35 is not furnished under "Details of
registration/provisional registration or approval under the Income-tax Act"

21 In Schedule Part A General, Section 35 is selected in "Details of

registration/provisional registration or approval under Income Tax Act" under
Column "Section under which registered /provisionally registered or
approved/notified" and in filing status 'Section 10(21) read with section 35(1)' or
'Section 10(21)' is not selected under "section under which the exemption is claimed
"
22 In Schedule "PI", date of registration in "Details of registration/provisional
registration or approval under any law other than Income-tax Act" should be before
the date of filing the return.

23 In Schedule "PI", 'date of registration or approval' in "Details of

registration/provisional registration or approval under any law other than Income-tax
Act" should not be earlier than the date of formation/incorporation.

24 In Schedule Part A General, Section 139(4A) is selected under filing status - "Return
furnished under section" and "section under which the exemption is claimed " is other
than Section 11.
25 In Schedule Part A General, Section 139(4B) is selected under filing status - "Return
furnished under section" and "section under which the exemption is claimed " is
neither Section 13A nor 13B.
26 In Schedule Part A General, Section 139(4C) is selected under filing status - "Return
furnished under section" and "Section under which the exemption is claimed" is not
any one of the Sections 10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC),
10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad),
10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(46A), 10(46B),
10(47), 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via).

27 In Schedule Part A General, Section 139(4D) is selected under filing status - "Return
furnished under section" and "section under which the exemption is claimed" is other
than 'Section 10(21) read with section 35(1)'.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

28 Assessee is GPU (General public utility) as referred u/s 2(15) and “Percentage of
receipt from such activity vis-à-vis total receipts” is not furnished in Schedule Part
A General-"Other Details"
29 Assessee is GPU (General public utility) as referred u/s 2(15) and “Amount of annual
aggregate receipts from such activities” is not furnished in Schedule Part A General-
"Other Details"
30 In Schedule Part A General, details of change in the objects/activities during the Year
on the basis of which approval/registration was granted is not provided under "Other
details".

31 In Schedule Part A General, date of change of objectives entered in Sr.no. A24(ii)(A)

under "Other Details" is not within the previous year/ or is before the date of
formation/incorporation of the trust/institution

32 In Schedule Part A General, date of fresh registration entered in Sl. No. A24(ii)(D)
under "Other Details" is before the date of change of objects/activities as entered in
Sl. No. A24(ii)(A) or the date mentioned is after the date of filing the return.

33 Date of audit OR Date of audit report OR Date of furnishing the audit report under
"Audit Information" cannot be prior to the 01-04-2024
34 In "Schedule J", in table 'Details of investment/deposits made under section 11(5),
value at "Total" field for column B(4) (5)"Amount of Investment" should be equal
to the sum of the values entered in rows added.

35 In "Schedule J", in table C, value at "Total" field for column "Nominal value of the
investment" should be equal to the sum of the values entered in rows added.

36 In "Schedule J", in table C, value at "Total" field for column "Income from the
investment" should be equal to the sum of the values entered in rows added.

37 In "Schedule J", in table D, value at "Total" field for column "Nominal value of the
investment" should be equal to the sum of the values entered in rows added.

38 In "Schedule J", in table E, value at "Total" field for column "Value of

contribution/donation" should be equal to the sum of the values entered in rows
added.
39 In "Schedule J", in table E, value at "Total" field for column "Value of contribution
applied towards objective" should be equal to the sum of the values entered in rows
added.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

40 In "Schedule J", in table E, value at "Total" field for column "Amount out of (3)
invested in modes prescribed under section 11(5)" should be equal to the sum of the
values entered in rows added.

41 In "Schedule J", in table E, value at "Total" field for column "Balance to be treated
as income under section 11(3)" should be equal to the sum of the values entered in
rows added.
42 In Schedule Part A General, Section 13A is selected in "section under which
exemption is claimed" and Schedule LA is not filled
43 Schedule LA to be filled only by Political party claiming exemption u/s 13A

44 In Schedule LA, date of furnishing the audit report and date of audit report in Sr.no.
3a and Sr.no. 3g respectively should not be before the end of the previous year.

45 In Part A General, Section 13B is selected under "section under which exemption is
claimed" and Schedule ET is not filled
46 Sch ET to be filled only by Electoral Trust claiming exemption u/s 13B

47 In Schedule ET, the date of audit in SI. No. 4b should not be prior to 01-04-2024
/present date
48 In Schedule Part A General, filing status "section under which the exemption is
claimed” is selected as Section 13B and Voluntary contributions mentioned in Sr.no.
6ii of Schedule ET is not equal to Sr. no. C of Sch VC

49 In schedule ET, Total mentioned in Sr.no. 6iii should match with the sum of Sr.no.
6i+6ii.
50 In Schedule ET, the Total mentioned in Sr.no. 6vi should match with the sum of
Sr.no. 6iv+6v.
51 In Schedule Part ET, "Total amount eligible for exemption under section 13B" should
not exceed Sr.no. 6ii of Schedule ET.
52 In Schedule ET, the Total mentioned in Sr.no. 6viii should match with the difference
of Sr.no. 6iii - 6vi.
53 In "Schedule VC", value at field 'Total: A(iie)' should be equal to the sum of values
at A(iia to iid)
54 In "Schedule VC", value at field 'Voluntary contribution domestic: A(iii)' should be
equal to the sum of values at Ai + Aiie.
55 In "Schedule VC", value at field "Foreign contribution" B(iii) should be equal to the
sum of values at Bi + Bii.
56 In "Schedule VC", value at field "Total Contributions" C should be equal to the sum
of values at Aiii + Biii.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

57 In "Schedule VC", value at field "Anonymous donations chargeable u/s 115BBC @

30% (i – ii)" Diii should be equal to the difference of values at Di - Dii.

58 In "Schedule AI", value at field "Total" of point '9' should be equal to the sum of
values at (9a+9b+9c+9d……) along with “Pass through Income.
59 In "Schedule AI", value at field "Total" of point '10' should be equal to the sum of
values at (1+2+3+4+5+6+8+ Total Field of 9)
60 In "Schedule ER", value at field "Total (sum of A1a to A11)" of point 12 should be
equal to the sum of values of (A1a+A2+A3+A4+A5+A6+A7+A8+A9+A10+A11)

61 In "Schedule A", value at field "Total (B1 to B8)" of point B should be equal to the
sum of values of (B1+B2+B3+B4+B5+B6+B7+B8)
62 In "Schedule A", value at field "Source of fund to meet revenue and capital
application in Row A" of point C should be equal to the sum of values of
(C1+C2+C3+C4+C5+C6+C7)
63 In "Schedule A", value at field "Total Amount applied during the previous year [A12-
B-C2-C3-C4-C5-C6-C7]" of point D should be equal to the difference of values of
[A12-B-C2-C3-C4-C5-C6-C7]
64 In Schedule A, Sl. No. A "Application towards the stated object of the
trust/institution" should be equal to sum of Sl. No. C1 to C7 i.e. "Source of fund to
meet revenue and Capital application in Row A".
65 In "Schedule HP", 1(d) "total" should be equal to 1b + 1c
66 In "Schedule HP", Annual Value of 1(e) should be equal to the sum of (1a – 1d)

67 In "Schedule HP", Standard deduction allowed on House property should be equal

to 30% of Annual value.
68 In "Schedule HP", value at field 1(h) "total" should be equal to the sum of (1f+ 1g)

69 In "Schedule HP" in 1(j) of "Income form House Property" should be equal to (1e–
1h+1i)
70 In "Schedule HP", value at field 3 "Income under the head “Income from house
property” (1j + 2)" should be equal to the sum of (1j +…...+ 2)

71 In Schedule HP, Gross rent received/ receivable/ lettable value is zero or null and
assessee will not be allowed to claim municipal tax
72 In Schedule HP, Type of property is let-out or deemed let out and Gross rent
received/ receivable/ lettable value is zero or null
73 First three alphabets should be as per list TAN codes on field TAN in Schedule
HP/TDS/TCS
74 In Schedule CG, Sl. No. A1c -"Balance (aiii – biv)" should be equal to difference of
A1(aiii – biv)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

75 In "Schedule CG", Sl. No. A2(c) of STCG Balance should be equal to (2aiii-biv)
76 In "Schedule OS" in (1) of Gross income chargeable to tax at normal applicable rates
should be equal to the sum of (1a+ 1b+ 1c+ 1d + 1e)
77 In "Schedule OS" in the Interest Gross income should be equal to the sum of (From
Savings Bank+ From Deposits (Bank/ Post Office/ Co-operative) + From Income-
tax Refund+ In the nature of Pass-through income/Loss+ Others)
78 In "Schedule OS" in value at field 1(d) should be equal to sum of (di + dii + diii +
div + dv)
79 In "Schedule OS", "Any other income" total should be equal to the sum of individual
value entered
80 In Schedule OS, Sr.no. 2 should be equal to (2ai+2aii+ 2b+ 2c+ 2d + 2e elements
related to Sl. no 1)
81 In "Schedule OS", Income chargeable u/s 115BBE is should be equal to the sum of
(Cash credits u/s 68 +Unexplained investments u/s 69+Unexplained money etc. u/s
69A+Undisclosed investments etc. u/s 69B+Unexplained expenditure etc. u/s
69C+Amount borrowed or repaid on hundi u/s 69D)
82 In "Schedule OS", amount of "Any other income chargeable at special rate" in Sr.
no. 2c should be equal to the sum of individual values entered in amount col.
83 In "Schedule OS", amount of "Pass through income in the nature of income from
other sources chargeable at special rates" in Sr.no. 2d should be equal to the sum of
individual values entered in amount col.
84 In "Schedule OS", Sr.no. 2(e) should be equal to the sum of amount entered in col 2
"Amount of income"
85 In "Schedule OS", in 2e "Applicable rate" at col 10 should be lower of col "Rate as
per Treaty" or "Rate as per I.T. Act"
86 In "Schedule OS" 3d should be equal to 3a+3b+3ci
87 In "Schedule OS", value at field "Net Income from other sources chargeable at
normal applicable rates 1(after reducing income related to DTAA portion) - 3 + 4 +
5" should be equal to the sum of values at (1 (excluding DTAA of point 1) -3+4+ 5)
88 In "Schedule OS", Sr.no. 7 Income from other sources (other than from owning and
maintaining racehorses) should be equal to the sum of (2 + 6)

89 In "Schedule OS", Sr.no. 8(e) Balance should be equal to the sum of (Receipts -
Deductions under section 57 in relation to receipts at 8a only + Amounts not
deductible u/s 58+Profits chargeable to tax u/s 59)
90 In "Schedule OS" in Sr.no. 9 “Income from other sources” should be equal to the
sum of (7+8e)
91 In "Schedule BP", in A6 "Balance" should be equal to the sum of (1 - 2a - 2b - 3a -
3b - 3c -3d - 4 - 5d)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

92 In "Schedule BP", in A8 "Total (7a+7b+7c+7d)" should be equal to the sum of

(7a+7b+7c+7d)
93 In "Schedule BP", in A9 "Adjusted profit or loss (6+8)" should be equal to sum of
(6+8)
94 In "Schedule BP" in A11(iii) "Total" should be equal to the sum of 11i+11ii
95 In "Schedule BP" in A12 "Profit or loss after adjustment for depreciation" should be
equal to sum of (9+10-11iii)
96 In "Schedule BP", in A24 "Total" should be equal to sum of Sl. no. 13 to Sl. no. 23

97 In "Schedule BP", in A32 "Total" should be equal to the sum of Sl. No. 25 to Sl. No.
31
98 In "Schedule BP" in A33 "Income (12+24-32)" should be equal to the sum of (12+24-
32)
99 In "Schedule BP" in A35 "Net profit or loss from business or profession other than
speculative and specified business (33+34) " should be equal to sum of (33+34)
100 In "Schedule BP" in B40 "Income from speculative business (37+38-39)" should be
equal to sum of (37+38-39)

101 In "Schedule BP" in C44 "Profit or loss from specified business (41+42-43)" should
be equal to sum of (41+42-43)
102 In "Schedule BP" in C46 "Income from Specified Business (44-45)" should be equal
to sum of (44 - 45)
103 In "Schedule BP" in D48 "Income chargeable under the head 'Profits and gains from
business or profession’(A36+B40+C46+A3d) should be equal to sum of
(A36+B40+C46+A3d)
104 In "Schedule CYLA", value at field xiv "Total loss set-off" of column 2 should be
equal to (sum of sl no ii to sl.no xiii) of column 2 to the maximum of Rs.200000.

105 In "Schedule CYLA", value at field xiv ix "Total loss set-off" of column 3 should be
equal to (i+ v + vi + vii + viii+ ix + x + xi + xii + xiii ) of column 3.

106 In "Schedule CYLA", value at field xiv ix "Total loss set-off" of column 4 should be
equal to (i+ ii+ iii + iv + v + vi + vii+ viii+ ix + x + xi + xiii) of column 4.

107 In "Schedule CYLA", value at field (xv) "Loss remaining after set-off" of column 2
should be equal to "Loss to be adjusted" field of column 2 - 2(xiv).

108 In "Schedule CYLA", value at field (xv) "Loss remaining after set-off" of column 3
should be equal to "Loss to be adjusted" field of column 3 - 3(xiv).

109 In "Schedule CYLA", value at field (xv) "Loss remaining after set-off" of column 4
should be equal to "Loss to be adjusted" field of column 4 - 4(xiv).

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

110 In "Schedule CYLA", value at field "Loss to be set off" of column 2 should be equal
to " Sl.no.4 of Schedule HP" if there is loss under head House Property.
111 In "Schedule CYLA", value at field "Loss to be set off" of column 3 should be equal
to "Sl.no. 2v of item E of Schedule BP" if there is loss under head PGBP.
112 In "Schedule CYLA", value at field "Loss to be set off" of column 4 should be equal
to " Sl.no.6 of Schedule OS" if it is loss.
113 In Schedule PTI, Col. 9 should be equal to Col. 7-8
114 In Schedule PTI, Sl. No. iia - "Short Term" should be equal to sum of ai+aii
115 In Schedule PTI, Sl. No. iib - "Long Term" should be equal to sum of bi+bii

116 In Schedule PTI, Sl. No. iii - "Other Sources" should be equal to sum of a+b

117 In "Schedule 115TD", value at field '3' "Net value of assets" should be equal to the
value of Sl.no.1 - Sl.no.2
118 In "Schedule 115TD", value at field '4(iv)' "Total " should be equal to sum of values
at Sl.no. 4i + 4ii + 4iii
119 In "Schedule 115TD", value at field '6' "Accreted income as per section 115TD "
should be equal to values at Sl.no. [3 – (4 – 5)]
120 In "Schedule 115TD", value at field '12' "Net payable/refundable " should be equal
to values at Sl.no. [10 – 11]
121 In "Schedule TR", value at Sl.no.2 "Total Tax relief available in respect of country
where DTAA is applicable" should be equal to "Total of values at column 1(d)"
where section is selected as "90"/"90A" at 'Column 1(e)'
122 In "Schedule TR", value at Sl.no.3 "Total Tax relief available in respect of country
where DTAA is not applicable" should be equal to "Total of values at column 1(d)"
where section is selected as "91" at 'Column 1(e)'

123 In "Schedule IT", value at "Total" field of Column 5 "Amount" should be equal to
sum of amount entered in individual rows of column 5

124 In "Schedule TDS1", Unclaimed TDS brought forward and details of TDS of current
FY should be provided in different rows.
125 In "Schedule TDS2", Unclaimed TDS brought forward and details of TDS of current
FY should be provided in different rows.
126 In Schedule TDS2, “The Amount of TDS claimed this year” should not be more than
“Tax deducted”.
127 In Schedule TDS1, “Amount of TDS claimed this year” should not be more than
“Tax deducted”.
128 In Schedule TDS, 15B1, Details of TDS on Income (As per 16A furnished by
Deductor) or Schedule TDS, 15B2, Details of TDS on Income (As per

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

16B/16C/16D/16E furnished by Deductor), if TDS credit relating to other person/self

is selected then TAN of the Deductor/ PAN of Tenant/ Buyer should be filled.
129 In Schedule TDS2, TAN of the Deductor/ PAN of Tenant/ Buyer is not provided

130 In Schedule TDS1 & TDS2, Financial year in which tax deducted should not be 'null
' if there is a claim of brought forward TDS
131 In Schedule TDS1 & TDS2, TDS credit claimed this year in col. no. 9 should not be
more than Gross amount disclosed in col.no.11
132 In "Schedule TDS", in 15b(i) Total of Column 9 "Amount" Should be equal to sum
of individual amount entered in amount column.
133 In "Schedule TDS", in 15b(ii) Total of Column 9 "Amount" Should be equal to sum
of individual amount entered in amount column.
134 In Schedule TDS1 & TDS2, if TDS is claimed then "Gross Amount" and "Head of
Income" under "Corresponding Income offered" should be filled.
135 For the trust/institution registered u/s 12A/12AB, value at Sl. No. 6(v) should not be
more than 15% of Sl. No. (1+ Sl. No. 3 above)-(A1 of Schedule A)) in Part B-TI.
136 For trust/institution is approved u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via), Value at Sl. No. 6 (v) should not be more than 15% of (Sr. no. 1+ Sl.
No. 3 above)-(A1 of Schedule A)) in Part B1 of Part-BTI.
137 In Schedule IE1, Sr.no.1- "Total receipts including any voluntary contributions"
should not be less than the amount of total voluntary contributions mentioned in
Sr.no. C of Schedule VC.
138 In Schedule IE2, Sr.no.A1- "Total receipts including any voluntary contributions
(Excluding receipts falling under taxable heads to be reported as per Row B)" should
not be less than the amount of total voluntary contributions mentioned in Sr.no. C of
Schedule VC.
139 In schedule IE 3, value at Sr.no.3- "Total receipts including any voluntary
contributions" should not be less than amount of "total voluntary contributions" in
Sr.no. C of Schedule VC.
140 In Schedule IE4, value at Sr.no.3- "Gross annual Receipts" should not be less than
the sum of amount of "total voluntary contributions" mentioned in Sr. no. C + E of
Schedule VC.
141 In Schedule Part B – TI, exemption is claimed at field 18a - "Exemption under section
10(21)" and 'Section 10(21) read with section 35(1)' or 'Section 10(21)' is not selected
under filing status in Schedule PI.
142 In Schedule Part B – TI, exemption claimed at field 1a should be equal to Sl. No. 1
the total receipts including voluntary contribution in Schedule IE1.
143 In Schedule Part B – TI, exemption is claimed at field 2a "Exemption under section
10(23A)" and Section 10(23A) is not selected under filing status in Schedule PI.
144 In Schedule Part B – TI, exemption claimed at field 2a should be equal to the total
receipts including voluntary contribution in Schedule IE2.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

145 In Schedule Part B – TI, exemption is claimed at field 1b - "Exemption under section
10(23AAA)" and Section 10(23AAA) is not selected under filing status in Schedule
PI.
146 In Schedule Part B – TI, exemption claimed at field 1b should be equal to the total
receipts including voluntary contribution in Schedule IE1.

147 In Schedule Part B – TI, exemption is claimed at field 1c - "Exemption under section
10(23B)" and Section 10(23B) is not selected under filing status in Schedule PI.

148 In Schedule Part B – TI (Part B2), exemption claimed at field 1c should be equal to
the total receipts including voluntary contribution in Schedule IE1.

149 In Schedule Part B – TI (Part B2), exemption is claimed at field 1f "Exemption under
section 10(23EC)" and Section 10(23EC) is not selected under filing status in
Schedule PI.
150 In Schedule Part B –TI (Part B2), exemption claimed at field 1f should be equal to
the total receipts including voluntary contribution in Sl. No. 1 in Schedule IE1.

151 In Schedule Part B – TI (Part B2), exemption is claimed at field 1g - "Exemption

under section 10(23ED)" and Section 10(23ED) is not selected under filing status in
Schedule Personal information.
152 In Schedule Part B – TI (Part B2), exemption claimed at field 1g should be equal to
the total receipts including voluntary contribution in Sl. No. 1 in Schedule IE1.

153 In Schedule Part B –TI(B2), exemption is claimed at field 1h "Exemption under

section 10(23EE)" and Section 10(23EE) is not selected under filing status in
Schedule Personal information.
154 In Schedule Part B – TI (Part B2), exemption claimed at field 1h should be equal to
the total receipts including voluntary contribution in Sl. No. 1 in Schedule IE1.

155 In Schedule Part B – TI (Part b2), exemption is claimed at field 1j - "Exemption

under section 10(29A)" and Section 10(29A) is not selected under filing status in
Schedule Personal information.
156 In Schedule Part B – TI (Part B2) exemption claimed at field 1j should be equal to
the total receipts including voluntary contribution in Schedule IE1.

157 In Schedule Part B – TI (Part b2), exemption is claimed at field 2b - "Exemption

under section 10(23C)(iiiab)" and Section 10(23C)(iiiab) is not selected under filing
status in Schedule Personal information.
158 In Schedule Part B – TI (Part b2) exemption claimed at field 2b should be equal to
the total receipts including voluntary contribution in Schedule IE3.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

159 In Schedule Part B – TI (Part b2), exemption is claimed at field 2c - "Exemption

under section 10(23C)(iiiac)" and Section 10(23C)(iiiac) is not selected under filing
status in Schedule Personal information.
160 In Schedule Part B – TI (Part B2), exemption claimed at field 2c should be equal to
the total receipts including voluntary contribution in Schedule IE3.
161 In Schedule Part B – TI (Part b2) exemption is claimed at field 2d - "Exemption
under section 10(23C)(iiiad)" and Section 10(23C)(iiiad) is not selected under filing
status in Schedule Personal information.
162 In Schedule Part B – TI, exemption claimed at field 2d should be equal to the Gross
Annual receipts in Schedule IE4.

163 In Schedule Part B – TI (part b2), exemption is claimed at field 2e - "Exemption

under section 10(23C)(iiiae)" and Section 10(23C)(iiiae) is not selected under filing
status in Schedule PI.
164 In Schedule Part B – TI (part b2) exemption claimed at field 2e should be equal to
the Gross Annual receipts in Schedule IE4.

165 In Schedule Part B – TI (part b2), exemption is claimed at field 1d - "Exemption

under section 10(23D)" and Section 10(23D) is not selected under filing status in
Schedule Personal information.
166 In Schedule Part B – TI (part b2), exemption claimed at field 1d should be equal to
the total receipts including voluntary contribution in Schedule IE1.
167 In Schedule Part B – TI (part b2), exemption is claimed at field 1e - "Exemption
under section 10(23DA)" and Section 10(23DA) is not selected under filing status in
Schedule Personal information.
168 In Schedule Part B – TI (part b2), exemption claimed at field 1e should be equal to
total receipts including voluntary contribution in Schedule IE1.
169 In Schedule Part B – TI (part b2), exemption is claimed at field 1i - "Exemption
under section 10(23FB)" and Section 10(23FB) is not selected under filing status in
Schedule Personal information.
170 In Schedule Part B – TI (part b2), exemption claimed at field 1i should be equal to
total receipts including voluntary contribution in Schedule IE1.
171 In Schedule Part B – TI (part b2) exemption is claimed at field 2f - "Exemption under
section 10(24)" and Section 10(24) is not selected under filing status in Schedule
Personal information.
172 In Schedule Part B – TI (part b2), exemption claimed at field 2f should be equal to
total receipts including voluntary contribution in Schedule IE2.

173 In Schedule Part B – TI (part b2), exemption is claimed at field 1k- "Exemption under
section 10(46)" and Section 10(46) is not selected under filing status in Schedule
Personal information.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

174 In Schedule Part B – TI (part b2), exemption claimed at field 1k should be equal to
the total receipts including voluntary contribution in Schedule IE1.

175 In Schedule Part B – TI (part b2) exemption is claimed at field 1n "Exemption under
section 10(47)" and Section 10(47) is not selected under filing status in Schedule
Personal information.
176 In Schedule Part B – TI (part b2) exemption claimed at field 1n should be equal to
the total receipts including voluntary contribution in Schedule IE1.

177 Value in Sr. No. 3 in Part B2 of Part BTI are entered but in filing status - 'section
under which exemption is claimed' none of Section 10(21) or 10(21) r/w Section 35
are selected
178 In Schedule Part B-TI (Part B2), Value in Sr.no. 5 - "Income claimed/ exempt under
section 13B in case of an Electoral Trust" should be equal to Sr.no. 6vii of Schedule
ET.
179 In Schedule Part B-TI Part B1, Sr.no. 10ii - "Profits and gains of business or
profession" is not consistent with Sr. No. D of Schedule BP.

180 In "Schedule Part B – TTI", value in field '1g'- "Tax Payable on Total Income" should
be equal to the sum of (1a+ 1b+1c+ 1d+1e-1f).

181 In "Schedule Part B – TTI", value at Sl.no '2(i)' should match with 25% of 115BBE
Tax in "Schedule SI"

182 In "Schedule Part B – TTI", value in field '2(iii)', "Total" should be equal to the sum
of 2(i) +2(ii).

183 In "Schedule Part B – TTI", value in field '4', Gross tax liability should be equal to
the sum of "1g+2iii+3"

184 In "Schedule Part B – TTI", value in field '5a', Section 90/90A' should be equal to
value at sl.no.2 "Total Tax relief available in respect of country where DTAA is
applicable (section 90/90A)" in Schedule TR.
185 In "Schedule Part B – TTI", value in field '5b', 'Section 91' should be equal to value
at sl.no.3 "Total Tax relief available in respect of country where DTAA is not
applicable (section 91)" in Schedule TR.
186 In "Schedule Part B – TTI" value in field '5c',"Total" should be equal to the sum of
"5a+5b"
187 In "PART B- TTI", value at Sl.no.6 "Net tax liability" should be equal to the value
at Sl.no.4 - 5c
188 In "PART B- TTI", value at '7e' "Total Interest and Fee Payable" should be equal to
the sum of 7a+7b+7c+7d

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

189 In "PART B- TTI", value at Sl.no.8 "Aggregate liability" should be equal to the sum
of value at Sl.no.6+7e

190 In "PART B- TTI", of '9e' Total Taxes Paid should be equal to the sum of "Advance
Tax +TDS + TCS +Self-Assessment Tax"

191 In "PART B- TTI", value at Sl.no.'10' "Amount payable" should be equal to value of
Sl.no.8- Sl.no.9e.
192 In "PART B- TTI", value at Sl.no.'11' "Refund" should be equal to value of Sl.no.9e-
Sl.no.8.
193 In "Schedule Part B TTI", point 9a "Advance Tax" paid should be equal to the sum
of total Tax Paid in schedule IT where date of deposit is between 01/04/2023 and
31/03/2024
194 In "Schedule Part B TTI", point 9d "Self-Assessment Tax" should be equal to the
sum of total Tax Paid in schedule IT where date of deposit is after 31/03/2024 for
A.Y 2024-25.
195 In "Schedule Part B-TTI", value at 9(b) "TDS (total of column 9 of 15B)" should be
equal to the sum of Totals of Column 9 of TDS 1 + column 9 of TDS 2 of Schedule
TDS
196 In "Schedule Part B-TTI", value at 9(C) "TCS (total of column 7(i) of 15C)" should
be equal to the value at Total of column 7(i) of Schedule TCS
197 Whether you have held unlisted equity shares at any time during the previous year?
Flag is "Y" then the details of such shares need to be filled.
198 In Schedule 115TD, assessee has entered Accreted income u/s 115TD and field
Sr.no. 9 "Specified date u/s 115TD" is blank

199 In Schedule Part B-TTI, Sr.no. 12 - "Net tax payable on 115TD income including
interest u/s 115TE " should match with Sr. No. 12 of Schedule 115TD.

200 "Gross Total Income" and all the heads of income is entered as "Nil or 0" but tax
liability has been computed and paid.

201 Schedule IE1 to be filled only by persons claiming exemption under Section
10(21)/10(21) read with Sec 35, 10(23AAA), 10(23B), 10(23D), 10(23DA),
10(23EC), 10(23ED), 10(23EE), 10(29A), 10(46), 10(46A), 10(46B), 10(47) &
10(23FB)
202 Schedule IE2 to be filled only by persons claiming exemption under Section 10(23A)
or Section 10(24)

203 Schedule IE3 to be filled only by persons claiming exemption under Section
10(23C)(iiiab) or Section 10(23C)(iiiac)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

204 Schedule IE4 to be filled only by persons claiming exemption under Section
10(23C)(iiiad) or Section 10(23C)(iiiae)

205 In Schedule Part A General, Section 10(23C)(iiiab) or Section 10(23C)(iiiad) is

selected under filing status - 'section under which exemption is claimed' and
objective is not selected as 'Education' in Schedule IE3/IE4.
206 In Schedule Part A General, Section 10(23C)(iiiac) or Section 10(23C)(iiiae) is
selected under filing status - 'section under which exemption is claimed' and
objective is not selected as 'Medical' in Schedule IE3/IE4.
207 Anonymous donation u/s 115BBC should be filled by persons claiming exemption
u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 10(23C)(iiiad)
or 10(23C)(iiiae)
208 Income entered in return and tax is not computed on the same.

209 if Assessee has claimed exemption in Sr. No 4+6vii of Schedule Part BTI (Part B1)
then assessee should select in the registration/approval details as Section 12A/12AB
or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) in Part A General -"Details
of registration/provisional registration or approval under Income Tax Act".
210 Assessee has claimed exemption in Sr. No. 1a of Schedule Part BTI (Part B2) Section
35 should be selected in Part A General -"Details of registration/provisional
registration or approval under Income Tax Act"
211 Assessee has claimed exemption in Sr. No. 5 of Schedule Part BTI (Part B2) Section
13B should be selected in Part A General -"Details of registration/provisional
registration or approval under Income Tax Act"

212 Assessee has claimed exemption in Sr. No.1b of Schedule Part BTI (Part B2) Section
10(23AAA) should be selected in Part A General -"Details of registration/provisional
registration or approval under Income Tax Act"
213 In Part A-General, Section 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via) is selected at field "Please specify the section under which the
exemption is claimed", then Sl. no. 1 of Part B-TI (Part B1) should be equal to C-
Ai-Bi+E of Schedule VC
214 In Schedule OS, value at sl.no.1a should be equal to 1ai + 1aii.

215 If assessee registered u/s 12A/12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) in Part

A General 1 , "Any other AOP/BOI" cannot be selected as sub-status.
216 For assessee claiming exemption under Section 10(21)/10(21) read with 35,
10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE),
10(29A), 10(46), 10(46A), 10(46B), 10(47), 10(23FB) Schedule IE1 to be filled
mandatorily.
217 For assessee claiming exemption under Section 10(23A) or Section 10(24), Schedule
IE2 to be filled mandatorily.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

218 For assessee claiming exemption under Section 10(23C)(iiiab) or Section

10(23C)(iiiac), Schedule IE3 to be filled mandatorily.
219 For assessee claiming exemption under Section 10(23C)(iiiad) or Section
10(23C)(iiiae), Schedule IE4 to be filled mandatorily.
220 Interest u/s 234A, 234B and 234C should not be computed if Tax Payable on Total
Income is 0
221 Fee for default in furnishing return of income u/s 234F should not be computed if
return is filed within due date.

222 If assessee is a political party and claiming exemption u/s 13A, sub-status cannot be
a public charitable trust.
223 If assessee is an electoral trust and claiming exemption u/s 13B, sub-status cannot be
a public charitable trust.
224 In "Schedule I", Value at Sl. No. 5 'Balance', should be equal to the difference of Sl.
No. 2-4
225 In "Schedule I", at column 'Balance amount available for application ', value at
Column 11 should be equal to the values at fields Sl. No. (7-8-9-10)
226 In "Schedule I", sum of column (8+9+10) should not be greater than column 7

227 In "Schedule I", sum of column 12, 13, 14 should not be greater than column 11

228 In "Schedule I", Value at field 15 "Amount deemed to be income within meaning of
sub-section (3) of section 11 (if applicable)" should be equal to the values at fields
(9+10+13+ 14) for FY 2019-20 to FY 2022-23
229 Value in Schedule I will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via),10(21) or 10(21) read with section 35 is
selected under filing status - 'section under which exemption is claimed'
230 Value in Schedule J will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status - 'section under
which exemption is claimed'
231 Value in Schedule D will be allowed to be entered only if exemption is claimed under
Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via).
232 In "Schedule D", at column 'Amount which could not be applied and deemed to be
income u/s 11(1B) during the previous year ', value at Column 8 should be equal to
difference of values at fields (6-7)
233 In "Schedule D", at column 'Balance Amount of deemed income being exemption
claimed in earlier years on account of deemed application and required to be applied
in FY 2024-25 onwards', value at Column 9 should be equal to the values at fields
(4-6)
234 In "Part A-BS", value at field 'Total: A 1 f(iii)' should be equal to the sum of values
at A 1 f(i+ii)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

235 In "Part A-BS", value at field 'Total Fund: A(1)(g)' should be equal to the sum of
values at A(1)(a+b+c+d+e+f)
236 In "Part A-BS", value at field 'Total Loan Funds: A2(c)' should be equal to the sum
of values at A 2(a+b)
237 In "Part A-BS", value at field 'Sources of Funds: A4 should be equal to the sum of
values at A(1g+2c+3)
238 In "Part A-BS" B1c of 'Application of funds' should be equal to difference of B(1a-
1b)
239 In "Part A-BS" B 3 (a)(iiiD) of 'Application of funds' should be equal to sum of B 3
(a)(iiiA + iiiB + iiiC) .

240 In "Part A-BS" B3(a)(v) of 'Application of funds' should be equal to sum of B3(a) (i
+ii + iiiD + iv).
241 In "Part A-BS" B3(c) of 'Application of funds' should be equal to sum of B3(av+b).

242 In "Part A-BS" B3(d)(iC) of 'Application of funds' Should be equal to sum of B3(d)
(iA + iB).
243 In "Part A-BS" B3(d)(iii) of 'Application of funds' should be equal to sum of
B3(d)(iC + ii).
244 In "Part A-BS" B3(e) of 'Application of funds' Should be equal to difference of B(3c
– 3diii).
245 In "Part A-BS" B5 of 'Application of funds' should be equal to sum of B(1+2+3e+4).

246 In "Part A-BS" B5 of 'Application of funds' should be equal to A4 'Sources of Funds'

247 In "Schedule J" A1(7) should be equal to sum of A1(i) [(1+2+4)-3].

248 In "Schedule J" A2(7) ' Details of loan and borrowings 'should be equal to sum of
A2[(1+2-6)].
249 In schedule "Part-BTI (PartB1)" Sr no.3 should be equal to Sum of 10 of "Schedule
AI".
250 In schedule "Part-BTI(PartB1)"Sr. no. 6(i) of -"Amount applied during the previous
year [Excluding application from borrowed fund, deemed application, previous year
accumulation upto 15% etc, i. e. not from the income of prev. year]" should be equal
to Sl. No. G of "Schedule A".
251 In schedule "Part-BTI (Part B1)" Sl. No. 6(ii) of -"Application of income for
charitable or religious purposes or for the stated objects of the trust/institution"
should be equal to A2(4) of "Schedule J".
252 In schedule "Part-BTI (Part B1)"Sr no.6(iii) of -"Application of income for charitable
or religious purposes or for the stated objects of the trust/institution" should be equal
to A1(4) of "Schedule J".

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

253 In schedule "Part-BTI (PartB1)" Sr no.6(iv) of -"Application of income for charitable

or religious purposes or for the stated objects of the trust/institution" should be equal
to Column 2 of "Schedule D" for FY 2023-24.
254 In schedule "Part-BTI (PartB1)" Sr no. 6(vi) of -"Application of income for
charitable or religious purposes or for the stated objects of the trust/ institution"
should be equal to Column 2 of "Schedule I" FY 2023-24.
255 In schedule "Part-BTI (PartB1)" Sr no. 6(vii) of -"Application of income for
charitable or religious purposes or for the stated objects of the trust/institution"
should be equal to [6i +6ii+6iii+6iiia+6iv+6v+6vi]

256 In schedule "Part-BTI (Part B1)" Sr no. 7(ii) of -"Additions" should be equal to (Diii)
of schedule VC".
257 In schedule "Part-BTI (Part B1)" Sr. no. 7(ix) of -"Additions" should be equal to sum
of [7i+7ii+7iii+7iv+7v+7vi+7vii7viii].
258 In schedule "Part-BTI (PartB1)" Sr. no. 9 of "Gross income after Exemption u/s
11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) " Should be equal to sum of
[(5-6vii)+7ix+8].
259 In schedule "Part-BTI (Part B1)" Sr. no. 10(i) of -"Income not forming part of item
No. 9 above" should be equal to Sr. no. 3 of "Schedule HP".
260 In schedule "Part-BTI (Part B1)" Sr. no. 10(ii) of -"Income not forming part of item
No. 9 above" should be equal to D(48) of "Schedule BP".
261 In schedule "Part-BTI (Part B1)" Sr. no. 10(iii)(Av) of -"Income under the head
Capital Gains" should be equal to sum of [10(ai) + 10(aii) +10(aiii) +10 (aiv)].
262 In schedule "Part-BTI (Part B1)" Sr. no. 10(iii)(Biv) of -"Income under the head
Capital Gains" should be equal to (10bi +10 bii +10 biii).
263 In schedule "Part-BTI (Part B1)" Sr. no. 10(iii)(C) of -"Income under the head
Capital Gains" should be equal to 10(iii) (Av+Biv).
264 In schedule "Part-BTI (Part B1)" Sr. no. 10iv of -"Income from other sources " should
be equal to Sr. no. 9 of Schedule OS.
265 In schedule "Part-BTI (Part B1)" Sr. no. 10v of -"Total" should be equal to (10i +
10ii + 10iiiE + 10iv).
266 In schedule "Part-BTI (PartB1)" Sr. no. 11 of - "Applicable if exemption is being
claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable." should be equal to sum of (9+10) .
267 In Schedule "Part-BTI (Part B1)" Sr. no. 13 of - "Applicable if exemption is being
claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable." should be equal to difference of (11-12) .
268 In schedule "Part-BTI (Part B1)" Sr no. 15 of "Applicable if exemption is being
claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable." should be equal to Sum of Diii of "Schedule VC".

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

269 Value in Sr. No. 1 to 17 in Part BTI (Part B1) to be allowed to be entered only if
Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under
filing status - 'section under which exemption is claimed'
270 In schedule "Part-BTI (Part B2)" Value at Sr.no. 7(i) of -Heads of Income should be
equal to Sr. no. 3 of Schedule HP.
271 In schedule "Part-BTI (PartB2)" Sr.no. 7iii(Ai) of -''Income under the head Capital
Gain" should be equal to Sr. no. E(9ii)of schedule CG.
272 In schedule "Part-BTI (PartB2)" Sr.no. 7iii(Aii) of -''Income under the head Capital
Gain" should be equal to Sr. no. E(9iii)of schedule CG.

273 In schedule "Part-BTI (Part B2)" Sr. no. 7iii(Aiii) of -''Income under the head Capital
Gain" should be equal to Sr. no. E (9iv) of schedule CG.

274 In schedule "Part-BTI (Part B2)" Sr. no. 7iii(Aiv)of -''Income under the head Capital
Gain" should be equal to Sr. no. E(9v)of schedule CG.

275 In schedule "Part-BTI (Part B2)" Sr.no. 7iii(Av) of -''Income under the head Capital
Gain" should be equal to 7iii(ai + aii + aiii + aiv).

276 In schedule "Part-BTI (PartB2)" Sr. no. 7iii (Bi) ''Income under the head Capital
Gain" should be equal to E(9vi) schedule CG.
277 In schedule “Part-BTI (Part B2)” Sr. no. 7iii (Bii) -''Income under the head Capital
Gain" should be equal to E(9vii) schedule CG.
278 In schedule "Part-BTI (Part B2)" Sr. no. 7iii (Biii) -''Income under the head Capital
Gain" should be equal to E(9viii) schedule CG.
279 In schedule "Part-BTI (Part B2)" Sr. no. 7iii (Biv) -''Income under the head Capital
Gain" should be equal to sum 7iii(bi + bii + biii)
280 In schedule “Part-BTI (Part B2)” Sr. no. 7iii(C) -''Income under the head Capital
Gain" should be equal to sum (Av+Biv)

281 In schedule "Part-BTI (Part B2)" Sr.no. 7iv should be equal to Sr. no. 9 Schedule OS.

282 In schedule “Part-BTI (Part B2)” Sr. no. 7v should be equal to (7i+7ii+7iiiE+7iv).

283 In schedule “Part-BTI (Part B2)” Sr. no. 8 of should be equal to sum of [6+7v-4-5]
+3 .

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

284 In schedule “Part-BTI (Part B2)” Sr. no. 9 of should be equal to sum of (2xiv+ 3xiv
+ 4xiv) of Schedule
CYLA .
285 In schedule “Part-BTI (Part B2)” Sr. no. 10 should be equal to difference of (8-9).

286 if in Part A -General section under which exemption is claimed other than 13A, 13B,
10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A),
10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA),
10(23FB), 10(24), 10(46), 10(46A), 10(46B), 10(47), 10(21) r.w.s. 35(1) is selected
then Part B2 of Part B TI should not be allowed to be filled
287 if in Part A -General section under which exemption is claimed other than 13A than
SL.no 4 of Part B2 of Part B TI should not be allowed to be filled
288 if in Part A -General section under which exemption is claimed other than 13B than
SL.no 5 of Part B2 of Part B TI should not be allowed to be filled
289 if in Part A -General section under which exemption is claimed selected as
10(23C)(iiiad) or 10(23C)(iiiae) then amount cannot be more than 5 crores in Sl. No.
2d or 2e.
290 In "Schedule A ", value at field "Total amount to be allowed as application " of point
I should be equal to the sum of values of (G=D-E+F)
291 In "Schedule VC", value at field A(i)of 'Domestic Contribution (Other than
anonymous donations taxable u/s 115BBC)' should be equal to the sum of (Aia
+Aib).
292 In "Schedule VC", value at field B(i)of 'Foreign contribution (Other than anonymous
donations taxable u/s 115BBC)' should be equal to the sum of (Bia + Bib).
293 Value at field "A10 " in "Schedule CG" should be equal to the sum of value A1e of
all the blocks+A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8-A9a of Schedule CG.

294 Value at field "B13" in "Schedule CG" should be equal to the sum of value B1e of
all the blocks +B2e +B3c + B4c + B5 +B6+ B7c+ B8+B9e +B10+ B11-B12a of
Schedule CG.
295 Value at field "C1" in "Schedule CG" should be equal to the sum of value 9ii + 9iii
+ 9iv + 9v + 9vi + 9vii + 9viii of table E.

296 In Schedule CG, expenses u/s 48 (sr no A1b(iv) cannot be claimed, if Full Value of
Consideration (sr no A1aiii) is not offered to tax

297 In Schedule CG, expenses u/s 48 (sr no A3b(iv) cannot be claimed, if Full Value of
Consideration (sr no A3a) is not offered to tax

298 In Schedule CG, expenses u/s 48 (sr no A5b(iv) cannot be claimed, if Full Value of
Consideration (sr no A5aiii) is not offered to tax

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

299 In Schedule CG, expenses u/s 48 (sr no A6b(iv) cannot be claimed, if Full Value of
Consideration (sr no A6aiii) is not offered to tax

300 In Schedule CG, expenses u/s 48 (sr no B1b(iv) cannot be claimed, if Full Value of
Consideration (sr no B1aiii) is not offered to tax

301 In Schedule CG, expenses u/s 48 (sr no B3b(iv) cannot be claimed, if Full Value of
Consideration (sr no B3a) is not offered to tax

302 In Schedule CG, expenses u/s 48 (sr no B4b(iv) cannot be claimed, if Full Value of
Consideration (sr no B4a) is not offered to tax
303 In Schedule CG, expenses u/s 48 (sr no B7b(iv) cannot be claimed, if Full Value of
Consideration (sr no B7aiii) is not offered to tax
304 In schedule CG, Sl. No. A3 biv of STCG Total should be equal to sum of
A3(bi+bii+biii)
305 In schedule CG, Sl. No. A3c of STCG Balance should be equal to A(3a-biv)

306 In Schedule CG Sl.no. A3e of STCG should be equal to the sum of A(3c+3d)

307 In Schedule CG Sl.no. A5(a)(ic) should be higher of A5(a)(ia) or A5(a)(ib)

308 In Schedule CG, Sl. No. A5(aiii) should be equal to sum of A5[(a)(ic)+(aii)]

309 In schedule CG, Sl. No. A5 biv Total should be equal to sum of A5(bi+bii+biii)

310 In schedule CG, Sl. No. A5c Balance should be equal to A5(aiii-biv)

311 In Schedule CG Sl.no. A5e of STCG should be equal to the sum of A(5c+5d)

312 In Schedule CG Sl.no. A6(a)(ic) should be higher of A6(a)(ia) or A6(a)(ib)

313 In Schedule CG, Sl. No. A6(aiii) should be equal to sum of A6[(a)(ic)+(aii)]

314 In schedule CG, Sl. No. A6 biv Total should be equal to sum of A6(bi+bii+biii)

315 In schedule CG, Sl. No. A6c Balance should be equal to A6(aiii-biv)

316 In Schedule CG Sl.no. A6g of STCG should be equal to the sum of A(6c+6d+6e-6f)

317 In Schedule CG Sl.no. A7 of STCG should be equal to the sum of

A(aXi+aXii+aXiii+b)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

318 In Schedule CG Sl.no. A8 of STCG should be equal to the sum of (A8a + A8b +
A8c)
319 In schedule CG, Sl. No. B1 biv of LTCG Total should be equal to sum of
B1(biia+biib+biii)
320 In schedule CG, Sl. No. B1c of LTCG Balance should be equal to B1(aiii-biv)

321 In Schedule CG Sl.no. B1e of LTCG should be the difference of B(1c-1d), only if 1c
is greater than 1d

If B (1c-1d) is negative, then B1e should be equal to 0

322 In Schedule CG Sl.no. B2e of LTCG should be the difference of B(2c-2d)

323 In Schedule CG Sl.no. B2c of LTCG should be the difference of B(2aiii-2b)

324 In schedule CG, Sl. No. B3 biv of LTCG Total should be equal to sum of
B3(bi+bii+biii)
325 In schedule CG, Sl. No. B3c of LTCG Balance should be equal to B(3a-biv)

326 In schedule CG, Sl. No. B4 biv Total should be equal to sum of B4(bi+bii+biii)

327 In schedule CG, Sl. No. B4c Balance should be equal to B(4a-biv)

328 In Schedule CG Sl.no. B7(a)(ic) should be higher of B7(a)(ia) or B7(a)(ib)

329 In schedule CG, Sl. No. B7 aiii Total should be equal to sum of B7(a)(ic+ii)

330 In schedule CG, Sl. No. B7 biv Total should be equal to sum of B7(bi+bii+biii)

331 In schedule CG, Sl. No. B7c Balance should be equal to B(7aiii-biv)

332 Schedule CG sl no Eix should be equal to the sum of sl no (ii + iii + iv + v + vi +

vii+viii)
333 Schedule CG sl no Ex should be equal to difference of i-ix, only if (i) is greater than
(x). This rule will be implemented for all columns.
334 In Schedule CG, in case of Non-resident, Sl. No. Ei2 should be equal to sum of sl no
(A3e+ A4a+ A8a)as reduced by the amount of STCG chargeable or not chargeable
to tax at special rates specified in Sl. No. A9a & A9b , which is included therein and
for resident, value at field E(i2) should be equal to the sum of Sl. No. A3e+ A8a.
335 In Schedule CG, in case of Non-resident, Sl. No. Ei3 should be equal to sum of sl no
(A5e+ A8b) as reduced by the amount of STCG chargeable or not chargeable to tax
at special rates specified in Sl. No. A9a & A9b, which is included therein and for
resident, value at field E(i3) should be equal to the Sl. No. A(8b).

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

336 In Schedule CG, in case of Non-resident, Sl. No. Ei4 should be equal to sum of sl no
(A1e+A2c+A4b+A6g+A7+A8c) as reduced by the amount of STCG chargeable or
not chargeable to tax at special rates specified in Sl. No. A9a & A9b, which is
included therein and for resident, value at field E(i4) should be equal to the sum of
Sl. No. (A1e+A2c+A6g+A7+A8c).
337 In Schedule CG, sl no Ei5 is not equal to sl no A9b.
338 In Schedule CG, in case of Non-resident, Sl. No. Eii should be equal to sum of sl no
(A3e+ A4a+ A8a)as reduced by the amount of STCG chargeable or not chargeable
to tax at special rates specified in Sl. No. A9a & A9b , which is included therein and
for resident, value at field E(ii) should be equal to the sum of Sl. No. A3e+ A8a.
339 In Schedule CG, in case of Non-resident, Sl. No. Eiii should be equal to sum of sl no
(A5e+ A8b) as reduced by the amount of STCG chargeable or not chargeable to tax
at special rates specified in Sl. No. A9a & A9b, which is included therein and for
resident, value at field E(iii) should be equal to the Sl. No. A(8b).
340 In Schedule CG, in case of Non-resident, Sl. No. Eiv should be equal to sum of sl no
(A1e+A2c+A4b+A6g+A7+A8c) as reduced by the amount of STCG chargeable or
not chargeable to tax at special rates specified in Sl. No. A9a & A9b, which is
included therein and for resident, value at field E(iv) should be equal to the sum of
Sl. No. (A1e+A2c+A6g+A7+A8c).
341 In Schedule CG, sl no Ev should be equal to sl no A9b.
342 Deductions claimed under respective section in STCG and LTCG should match with
Table D.
343 Schedule CG Col no E9 should be equal to Col no (1-2-3-4-5-6-7-8)
344 In Schedule CG, expenses u/s 48(sr no B9b(iv) cannot be claimed, if Full Value of
Consideration (sr no B9aiii) is not offered to tax

345 In Schedule CG Sl.no. B9(a)(ic) should be higher of B9(a)(ia) or B9(a)(ib)

346 In schedule CG, Sl. No. B9 aiii Total should be equal to sum of B9(a)(ic+ii)
347 In schedule CG, Sl. No. B9 biv Total should be equal to sum of B9(bi+bii+biii)

348 In schedule CG, Sl. No. B9c Balance should be equal to B(9aiii-biv)
349 In Schedule CG Sl.no. B9e of LTCG should be equal to B(9c-9d), only if 9c is greater
than 9d
350 In Schedule CG, Sl. No. B10 should be equal to B10(aXi+aXii+aXiii+b)

351 In Schedule CG, Sl. No. B11 should be equal to B11a1+B11a2+B11b

352 Schedule CG sl no D1e should be equal to sum of D(1a + 1b + 1c + 1d )

353 In Schedule CG, in case of Non-resident, Sl. No. Ei6 should be equal to sum of sl no
(B4c+B5+B7c+B8+ B11a1 +B11a2) as reduced by the amount of LTCG chargeable

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

or not chargeable to tax at special rates specified in Sl. No. B12a & B12b, which is
included therein and for resident, value at field E(i6) should be equal to the sum of
Sl. No. (B4c+B5+ B11a1 +B11a2).
354 In Schedule CG, in case of Non-resident, Sl. No. Ei7 should be equal to sum of sl no
(B1e+ B2e+B3c+ B6+ B9e+ B10+B11b) as reduced by the amount of LTCG
chargeable or not chargeable to tax at special rates specified in Sl. No. B12a & B12b,
which is included therein and for resident, value at field E(i7) should be equal to the
sum of Sl. No. (B1e+ B2e+B3c+ B9e+ B10+B11b).
355 In Schedule CG, sl no Ei8 should be equal sl no B12b.

356 In Schedule CG, in case of Non-resident, Sl. No. Evi should be equal to sum of sl no
(B4c+B5+B7c+B8+ B11a1+B11a2) as reduced by the amount of LTCG chargeable
or not chargeable to tax at special rates specified in Sl. No. B12a & B12b, which is
included therein and for resident, value at field E(vi) should be equal to the sum of
Sl. No. (B4c+B5+B11a1+B11a2).
357 In Schedule CG, in case of Non-resident, Sl. No. Evii should be equal to sum of sl
no (B1e+ B2e+B3c+ B6+ B9e+ B10+ B11b) as reduced by the amount of LTCG
chargeable or not chargeable to tax at special rates specified in Sl. No. B12a & B12b,
which is included therein and for resident, value at field Evii should be equal to the
sum of Sl. No. (B1e+ B2e+B3c+B9e+ B10+ B11b).
358 In Schedule CG, sl no Eviii should be equal sl no B12b.

359 In Schedule CG, In case A1(aii) does not exceed 1.10 times A1(ai), value at A1(aiii)
will be equal to A1(ai), or else value at A1(aiii) will be equal to A1(aii)
360 In Schedule CG, In case B1(aii) does not exceed 1.10 times B1(ai), value at B1(aiii)
will be equal to B1(ai), or else value at B1(aiii) will be equal to B1(aii)
361 In schedule CG, for STCG 2aiii should be equal to higher of 2ai and 2aii
362 In schedule CG, for LTCG 2aiii should be equal to higher of 2ai and 2aii
363 In schedule Part B-TI, Part B1, Sl. No. 10ai "Income claimed in Short term
chargeable @15%" >0, then it is mandatory to fill Table E in Sch CG and amount in
part B TI should be equal to 9ii of item E of schedule CG.
364 In schedule Part B-TI, Part B1, Sl. No. 10aii Income claimed in Short term
chargeable @30% >0, then it is mandatory to fill Table E in Sch CG and amount in
part B TI should be equal to 9iii of item E of schedule CG
365 In schedule Part B-TI, Part B1, Sl. No. 10aiii, Income claimed in STCG chargeable
at applicable rate, >0, then it is mandatory to fill Table E in Sch CG and amount in
part B TI should be equal to 9iv of item E of schedule CG

366 In schedule Part B-TI, Part B1, Sl. No. 10aiv- Income claimed in STCG chargeable
at special rates in India as per DTAA>0, then it is mandatory to fill Table E in Sch
CG and amount in part B TI should be equal to 9v of item E of schedule CG.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

367 In schedule Part B-TI, Part B1, Sl. No. 10bi-Income claimed in Long term chargeable
@10% >0, then it is mandatory to fill Table E in Sch CG and amount in part B TI
should be equal to equal to 9vi of item E of schedule CG.
368 In schedule Part B-TI, Part B1, Sl. No. 10bii- Income claimed in Long term
chargeable @20%>0, then it is mandatory to fill Table E in Sch CG and amount in
part B TI should be equal to equal to 9vii of item E of schedule CG.
369 In schedule Part B-TI, Part B1, Sl. No. 10biii- Income claimed in LTCG chargeable
at special rates in India as per DTAA>0, then it is mandatory to fill Table E in Sch
CG and amount in part B TI should be equal to 9viii of item E of schedule CG.
370 In Schedule BP, Income reduced from Row no A3b to be offered under schedule CG
- receipts shown in schedule CG should not be less than amount reduced from
schedule BP A3b.
371 In Schedule BP, Income reduced from Row no A3c to be offered under schedule OS-
receipts shown in schedule OS should not be less than amount reduced from schedule
BP A3c
372 In "Schedule BP" in Table E Business income remaining after set off should be equal
to the value of (Income of current year)-(Business loss set off))

373 In schedule BP, if income/ loss from specified business is entered then nature of
specified business cannot be blank

374 In "Schedule BP", value at field Eiv should be equal to sum of Sl No Eii+ Eiii
375 In Schedule BP Sl no Ev should be equal to sl no Ei-Eiv

376 In schedule BP, Sl. No. A3c should be equal to Sl. No. A3(c)(i) + sl. No. A3(c)(ii)

377 In Schedule Part B-TI Part B2, Sr.no. 7ii - "Profits and gains of business or
profession" is not consistent with Sr. No. D of Schedule BP.
378 In Schedule CYLA, Col No. 5 Current year’s Income remaining after set off should
be equal to the output of Col No. 1-2-3-4

379 In Schedule CYLA Sl. No 1iii, Speculative Income should be equal to SL.no. 3ii of
Table E Schedule BP

380 In Schedule CYLA, Sl. No 1iv "Specified business Income" should be equal to
SL.no. 3iii of Table E of Schedule BP

381 In Schedule CYLA, Sl. No 1v " Short term capital gain @15% should be equal to
SL.no. 9ii of item E of Schedule CG

382 In Schedule CYLA, Sl. No 1vi " Short term capital gain @30%" should be equal to
SL.no. 9iii of item E of Schedule CG

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

383 In Schedule CYLA, Sl. No 1vii " Short term capital gain taxable at applicable rates"
should be equal to SL.no. 9iv of item E of Schedule CG
384 In Schedule CYLA, Sl. No 1viii "Short term capital gain taxable at special rates in
India as per DTAA" should be equal to SL.no. 9v of item E of Schedule CG
385 In Schedule CYLA Sl. No 1ix " Long term capital gain taxable @10%" should be
equal to SL.no. 9vi of item E of Schedule CG

386 In Schedule CYLA, Sl. No 1x " Long term capital gain taxable @20%" should be
equal to SL.no. 9vii of item E of Schedule CG

387 In Schedule CYLA, Sl. No 1xi " Long term capital gain taxable at special rates in
India as per DTAA" should be equal to SL.no. 9viii of item E of Schedule CG
388 In Schedule CYLA, Sl. No 1xii " Other Source Income (excluding profit from
owning racehorses and amount chargeable to special rate of tax)" should be equal to
SL.no. 6 of Schedule OS
389 In Schedule CYLA, Sl. No 1xiii " Profit from owning and maintaining racehorses"
should be equal to SL.no. 8e of Schedule OS
390 In schedule CYLA, Value in 1ii should be equal to A36 of Schedule BP, only if A
36 is positive.

Note: only if A36 is +ve.

391 In "Schedule CYLA", Income from House property should be equal to Sl.no.4 of
Schedule HP" if there is profit under head House Property.

392 In Part B-TI, Part B1, Sl. No. 12 Losses of current year set off against 10v should be
equal to total of "2xiv", "3xiv " and "4xiv" of Schedule CYLA

393 In Part B-TI, Part B1, Income chargeable under section 115BBI should be equal to
the total of Sl. No 7 of Schedule 115BBI.

394 If Assessee is liable for audit and the flag is Y for accounts have been audited by an
accountant, information relating to auditor and audit report should be furnished.
395 In Schedule LA Sl. No. 7a 'Total voluntary contributions received by the party during
the F.Y. (b+d)' should be equal to sum of Sl. No. 7b+7d
396 In schedule SI, 115BB (Winnings from lotteries, puzzles, races, games etc.) should
match with corresponding income offered in sl. No 2ai schedule OS, after reducing
applicable DTAA income, if any.
397 In schedule SI,115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) should
match with corresponding income offered in sl. No 2b of schedule OS
398 In schedule SI, Income from other sources chargeable at special rates in India as per
DTAA should match with corresponding income offered in sl. No 2e of schedule OS

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

399 If amount at column (ii) Tax thereon should be equal to taxable income column (i)
multiply by special rate mentioned against that column except excluding OS DTAA,
STCG -DTAA, LTCG- DTAA fields.
400 In Schedule SI tax computed in column (ii) cannot be null if income in column (i) is
greater than zero

401 Sum of income u/s 111A (STCG on shares where STT paid) & Pass-Through Income
in the nature of Short-Term Capital Gain chargeable @ 15% in schedule SI should
be equal to corresponding income in sl no 5v of schedule CYLA.
402 Sum of income u/s 115AD (STCG for FIIs on securities where STT not paid) & Pass-
Through Income in the nature of Short-Term Capital Gain chargeable @ 30% in
Schedule SI should be equal to corresponding income sl no 5vi of schedule CYLA.
403 Sum of income u/s 112 (LTCG on others) & Pass-Through Income in the nature of
Long-Term Capital Gain chargeable @ 20% in column (i) of Schedule SI should be
equal to corresponding income in sl no 5x of schedule CYLA.
404 Sum of income u/s
112 proviso (LTCG on listed securities/ units without indexation), 112(1)(c)(iii)
(LTCG for non-resident on unlisted securities),
112A (LTCG on sale of shares on which STT is paid),
115AB(1)(b) (LTCG for non-resident on units referred in section115AB),
115AC(1)(c) (LTCG for non-resident on bonds/GDR),
115AD(1)(b)(iii)-LTCG by FII,
115AD(b)(iii)-Proviso (LTCG on sale of units on which STT is paid),
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%-
u/s 112A,
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% -
u/s other than 112A
in schedule SI should be equal to Sl. No. 5ix schedule CYLA
405 Total of Income (i) of schedule SI should match with sum of individual line items

406 Total of all tax on special incomes at "Tax Thereon" (ii) should be consistent with
total tax in schedule SI
407 Special income offered u/s 115A(1)(a)(i) other than as per proviso to section
115A(1)(a)(A) in sl.no.2c of schedule OS is not equal to corresponding income in
schedule SI
408 Special income offered u/s 115A(1)(a)(ii) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI

409 Special income offered u/s 115A(1)(a)(iia) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
410 Special income offered u/s 115A(1)(a)(iiaa) in sl.no.2c of schedule OS is not equal
to corresponding income in schedule SI

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

411 Special income offered u/s 115A(1)(a)(iiab) in sl.no.2c of schedule OS is not equal
to corresponding income in schedule SI

412 Special income offered u/s 115A(1)(a)(iiac) in sl.no.2c of schedule OS is not equal
to corresponding income in schedule SI

413 Special income offered u/s 115A(1)(a)(iii) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
414 Special income offered u/s 115A(1)(b) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
415 Special income offered u/s 115AC(1)(a) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
416 Special income offered u/s 115AD(1)(i) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
417 Special income offered u/s 115AD(1)(i) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
418 Special income offered u/s 115BBA in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
419 Special income offered u/s 115BBC in Sl. No. 2c of schedule OS is not equal to
corresponding income in schedule SI
420 Special income offered u/s.115A(1)(a)(i) other than as per proviso to section
115A(1)(a)(A) in sl no 2d of schedule OS is not equal to corresponding income in
schedule SI
421 Special income offered u/s.115A(1)(a)(ii) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
422 Special income offered u/s.115A(1)(a)(iia) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
423 Special income offered u/s.115A(1)(a)(iiaa) in sl no 2d of schedule OS is not equal
to corresponding income in schedule SI
424 Special income offered u/s.115A(1)(a)(iiab) in sl no 2d of schedule OS is not equal
to corresponding income in schedule SI
425 Special income offered u/s.115A(1)(a)(iiac) in sl no 2d of schedule OS is not equal
to corresponding income in schedule SI
426 Special income offered u/s.115A(1)(a)(iii) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
427 Special income offered u/s.115A(1)(b) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
428 Special income offered u/s.115AC(1)(a) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
429 Special income offered u/s.115AD(1)(i) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

430 Special income offered u/s.115AD(1)(i) in sl no 2d of schedule OS is not equal to

corresponding income in schedule SI
431 Special income offered u/s.115BBA in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
432 Special income offered u/s.115BBC in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
433 Special income offered u/s 115A(1)(a)(iiaa) in sl.no.2c of schedule OS is not equal
to corresponding income in schedule SI
434 Special income offered u/s.115A(1)(a)(iiaa) in sl no 2d of schedule OS is not equal
to corresponding income in schedule SI
435 Special income offered u/s 115AD(1)(i) in sl.no.2c of schedule OS is not equal to
corresponding income in schedule SI
436 Special income offered u/s.115AD(1)(i) in sl no 2d of schedule OS is not equal to
corresponding income in schedule SI
437 Special 115AC(1)(b)- Income by way of dividend from GDRs purchased in foreign
currency by non-residents in sl.no.2c of schedule OS is not equal to corresponding
income in schedule SI
438 Special PTI-115AC(1)(b) PTI-Income by way of dividend from GDRs purchased in
foreign currency by non-residents in sl.no.2d of schedule OS is not equal to
corresponding income in schedule SI
439 In Part B-TI, Part B1, Sl. No. 14 Income which is included in 13 and chargeable to
tax at special rates should be equal to total of col. (i) of schedule SI
440 In Part B-TI, Part B1, Sl. No. 11 Income which is included in 10 and chargeable to
tax at special rates should be equal to total of col. (i) of schedule SI
441 Depreciation can be claimed only on rental income available in sr. no. 1c of Schedule
OS.
442 In Schedule Part A General, Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/
10(23C)(via) is selected under filing status - "section under which the exemption is
claimed". However, registration details are not furnished under "Details of
registration/provisional registration or approval under the Income-tax Act".
443 In Schedule Part A General, Section 10(21) read with section 35(1) is selected under
filing status - "section under which the exemption is claimed". However, registration
details are not furnished under "Details of registration/provisional registration or
approval under the Income-tax Act".
444 In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income u/s
115A(1)(a)(i) other than as per proviso to section 115A(1)(a)(A) @ 20% (Including
PTI Income) should be equal to Dividend income selected at Sl. No. 2c and Sl No 2d
of Schedule OS
445 In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income u/s 115AC @
10% should be equal to Dividend income selected at Sl. No. 2c and Sl No 2d of
Schedule OS

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

446 In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income (other than
units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20%
(Including PTI Income) should be equal to Dividend income selected at Sl. No. 2c
and Sl No 2d of Schedule OS
447 In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income should be
equal to amount in sl.no.1a(i) i.e, normal dividend - DTAA for Dividend subject to
TRC -Adj Expenditure u/s 57(i)

Adj Expenditure u/s 57(i) = Max(0, exp u/s 57(1) at sl.no.3c - Deemed dividend u/s
2(22e) at sl.no.1a(ii) )
448 In Schedule OS, Sl. No. 10 the quarterly break up of Income by way of winnings
from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in
section 2(24)(ix) should be equal to Sl. No. 2ai Winnings from lotteries, crossword
puzzles etc. chargeable u/s 115BB
449 In Schedule TDS, applicable dropdown in column 2 should be selected

450 In Schedule TDS, column 13, 'TDS credit being carried forward' should be equal to
column 6 + 7 + 8(ii) - 9 - 10
451 In Schedule TCS total of col 7(i) "Claimed in own hands" should be equal to sum of
individual values

452 In Schedule TCS, Unclaimed TCS brought forward & details of TCS of current FY
cannot be entered in same rows
453 TCS Claimed in own hands & in hands of any other person, shall not exceed TCS
brought forward, TCS collected in own hands & TCS collected in hands of any other
person in schedule TCS
454 In Schedule TCS, TCS credit relating to other person is selected but the PAN of other
person is not provided or TCS credit is claimed in other person's hand but PAN of
other person is not provided
455 In Schedule TCS, applicable dropdown in column 2(i) should be selected
456 In schedule TCS, Tax deduction and Tax collection account no. of the collector
should be provided

457 In Schedule TCS, column 8, 'TCS credit being carried forward' should be equal to
column 5 + column 6 - column 7

458 In schedule TR, sl no 2+3 is should be equal to sum total of column 1d

459 Schedule TR is not applicable for non-residents

460 In Schedule TR, Col C "Total taxes paid outside India should be equal to total of Col.
C of Schedule FSI in respect of each country
461 In Schedule TR, Col d Total tax relief available should be equal to total of Col. e of
Schedule FSI in respect of each country

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

462 In schedule FSI , Tax relief available (Column e) should be lower of tax paid outside
India (column c) or Tax payable on such income under normal provisions in India
(Column d)
463 Schedule FSI is not applicable for non-residents

464 In Schedule FSI, Total should be equal to sum of Sl. No. (i+ii+iii+iv)

465 If tax relief is claimed against House Property in Schedule FSI, then amount shown
in House property in Sl.no 1j+3 should not be less than the amount of income shown
under House property in Schedule FSI
466 If tax relief is claimed against Capital Gains in Schedule FSI, then amount of Income
shown in Capital gains should not be less than the amount of income shown under
Capital gains in Schedule FSI
467 If tax relief is claimed against other sources in Schedule FSI, then amount of Income
shown in other sources should not be less than the amount of income shown under
the head other sources
468 In schedule CG, Sl. No. A1 biv of STCG Total should be equal to sum of
A1(bi+bii+biii)
469 In Schedule CG Sl.no. A1e of STCG should be the difference of A(1c-1d), only if 1c
is greater than 1d

If A1c-A1d, is negative, then A1e, should be equal to 0

If 1c < 0, then 1e should be equal to 1c

470 In "Schedule I", Value at Sl. No. 7 'Balance available for application', should be equal
to the difference of Sl. No. (5-6).
471 In "Schedule IA", Value at Sl. No. E "Total" should be equal to sum of Sl. No.
(A+B+C+D).
472 Total of Column 6 of "Schedule I" should be equal to total of Row "2018-19" to
"2021-22" of "Schedule IA".
473 In "Schedule DA", Value at Sl. No. F "Total" should be equal to sum of Sl. No.
(A+B+C+D+E).
474 Total of Column 5 of "Schedule D" should be equal to total of Row "Prior to FY
2018-19" to "FY 2021-22" of "Schedule DA".
475 Value at Sl. No. 1A of "Schedule R" should be equal to aggregate of Sl. No. 7(i) of
A1 of "Schedule J"
476 Value at Sl. No. 2A of "Schedule R" should be equal to aggregate of Sl. No. 7(ii) of
A1 of "Schedule J"
477 Value at Sl. No. 3A of "Schedule R" should be equal to aggregate of Sl. No. 7(iii) of
A1 of "Schedule J"
478 Value at Sl. No. 1C of "Schedule R" should be equal to Sl. No. A(1)(a) of "Part A-
BS"

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

479 Value at Sl. No. 2C of "Schedule R" should be equal to Sl. No. A(1)(b) of "Part A-
BS"
480 Value at Sl. No. 3C of "Schedule R" should be equal to Sl. No. A(1)(c) of "Part A-
BS"
481 In Schedule R, Sl. No. C "Closing balance as on 31.03.2024 as per Balance sheet"
should be equal to sum of Sl. No. (A+B)
482 In Schedule R, Sl. No. B "Reasons of difference (+/-)" should be equal to sum of Sl.
No. (Bi+Bii+Biii)
483 In Schedule 115BBI, Sl. No. 1 "Deemed income referred in Explanation 4 to the third
proviso to section 10(23C) or section 11(3)" should be equal to total of Column 15
of Schedule I
484 In Schedule 115BBI, Sl. No. 2 "Deemed income referred under section 11(1B)"
should be equal to total of Column 8 of Schedule D
485 In Schedule 115BBI, Sl. No. 7 "Total (total of Sl. No. 1 to 6)" should be equal to sum
of Sl. No. 1 to 6
486 Sl. No. A(26) and Sl. No. A(26)(a) of Schedule Part A-General should be selected as
"yes" if Sl. No. A(23)(i)(aii & bii) is more than 20%.
487 In Schedule Part A-General, Sl. No. A(26) is selected as 'yes' then In Part A-General,
Sl. No. (a) to (d) should be filled up with appropriate option.
488 In Schedule Part B-TI (Part B3), Sl. No. 3(x) "Total expenditure to be disallowed"
should be equal to sum of Sl. No. 3(i) to 3(ix).
489 In Schedule Part B-TI (Part B3), Sl. No. 4(i) "Income chargeable under section
115BBI" should be equal to total of Sl. No 7 of Schedule 115BBI.
490 In schedule Part B-TI (Part B3), Sl. No. 4(ii) of -"Additions" should be equal to (Diii)
of schedule VC".
491 In schedule Part B-TI (Part B3), Sl. No. 4(vii) of -"Additions" should be equal to sum
of Sl. No. (4i+4ii+4iii+4iv+4v+4vi).
492 In schedule Part B-TI (Part B3), Sl. No. 6 "Sum total" should be equal to sum of Sl.
No. [(1-2+3x)+4vii+5)].
493 In schedule Part B-TI (Part B3), Sl. No. 7(i) "Income not forming part of item No. 6
above " should be equal to Sl. No. 3 of Schedule HP.
494 In schedule Part B-TI (Part B3), Sl. No. 7(ii) "Income not forming part of item No.
6 above " should be equal to Sl. No. D48 of Schedule BP.
495 In schedule Part B-TI (Part B3), Sl. No. 7(iii)(av) "Income under the head Capital
Gains " Should be equal to sum of Sl. No. [7(ai) + (7aii) + (7aiii) + (7aiv)]
496 In schedule Part B-TI (Part B3), Sl. No. 7(iii)(biv) "Income under the head Capital
Gains " should be equal to sum of Sl. No. [7(bi) + (7bii) + (7biii) ]
497 In schedule Part B-TI (Part B3), Sl. No. 7(iii)(d) "Income under the head Capital
Gains " should be equal to Sl. No. C2 of Schedule CG
498 In schedule Part B-TI (Part B2), Sl. No. 7(iii)(d) "Income under the head Capital
Gains " should be equal to Sl. No. C2 of Schedule CG

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

499 In schedule Part B-TI (Part B1), Sl. No. 10(iii)(D) "Income under the head Capital
Gains " should be equal to Sl. No. C2 of Schedule CG
500 In schedule Part B-TI (Part B3), Sl. No. 7iiie "Income under the head Capital Gains
" should be equal to sum of Sl. No. 7iii[c+d]
501 In schedule Part B-TI (Part B2), Sl. No. 7iiiE "Income under the head Capital Gains
" should be equal to sum of Sl. No. 7iii[C+D]
502 In schedule Part B-TI (Part B1), Sl. No. 10iiiE "Income under the head Capital Gains
" should be equal to sum of Sl. No. 10iii[C+D]
503 In schedule Part B-TI (Part B3), Sl. No. 7(iii)(c) "Income under the head Capital
Gains " Should be equal to sum of Sl. No. 7(iii) [(av) + (biv)]
504 In schedule Part B-TI (Part B3), Sl. No. 7(iv) "Income from other sources" Should
be equal to Sl. No. 9 of Schedule OS
505 In schedule Part B-TI (Part B3), Sl. No. 7(v) "Total" Should be equal to sum of Sl.
No. (7i+7ii+7iiie+7iv)
506 In schedule Part B-TI (Part B3), Sl. No. 8 Should be equal to sum of Sl. No. (2xiv +
3xiv + 4xiv) of Schedule CYLA
507 In schedule Part B-TI (Part B3), Sl. No. 9 "Total Income" Should be equal to
difference of Sl. No. (6+7-8)
508 In schedule Part B-TI (Part B3), Sl. No. 11 "Anonymous Donation, included in 9, to
be taxed under section 115BBC @ 30%" Should be equal to Sl. No. Diii of Schedule
VC.
509 In Schedule Part B-TI (Part B3), value at Sl. No. 10 "Income which is included in Sl.
No. 9 and chargeable to tax at special rates" should be equal to the total of col. (i) of
Schedule SI.
510 In Schedule Part B-TI (Part B3), Sl. No. 12 "Income chargeable u/s 115BBI, included
in 9, to be taxed @ 30%" should be equal to Sl. No 7 of Schedule 115BBI.
511 Value in Sl. No. 1 to 13 in Part B-TI (Part B3) to be allowed to be entered only if
Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under
filing status - 'section under which exemption is claimed'
512 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(ai) "Income claimed in Short term
chargeable @15%" > 0, then it is mandatory to fill Table E in Sch CG and amount
in Schedule Part B-TI (Part B3) should be equal to 9ii of item E of schedule CG
513 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(aii) Income claimed in Short term
chargeable @30% >0, then it is mandatory to fill Table E in Sch CG and amount in
Schedule Part B-TI (Part B3) should be equal to 9iii of item E of schedule CG
514 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(aiii), Income claimed in STCG
chargeable at applicable rate, >0 , then it is mandatory to fill Table E in Sch CG and
amount in Schedule Part B-TI (Part B3) should be equal to 9iv of item E of schedule
CG
515 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(aiv)- Income claimed in STCG
chargeable at special rates in India as per DTAA>0, then it is mandatory to fill Table
E in Sch CG and amount in Schedule Part B-TI (Part B3) should be equal to 9v of
item E of schedule CG

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

516 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(bi)-Income claimed in Long term
chargeable @10% >0, then it is mandatory to fill Table E in Sch CG and amount in
Schedule Part B-TI (Part B3) should be equal to equal to 9vi of item E of schedule
CG
517 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(bii)- Income claimed in Long term
chargeable @20%>0 , then it is mandatory to fill Table E in Sch CG and amount in
Schedule Part B-TI (Part B3) should be equal to equal to 9vii of item E of schedule
CG
518 In Schedule Part B-TI (Part B3), Sl. No. 7(iii)(biii)- Income claimed in LTCG
chargeable at special rates in India as per DTAA>0, then it is mandatory to fill Table
E in Sch CG and amount in Schedule Part B-TI (Part B3) should be equal to 9viii of
item E of schedule CG
519 In Schedule Part B-TI (Part B3), Sl. No. 13 "Income chargeable to tax u/s twenty-
second proviso to clause (23C) of section 10 or sub-section (10) of section 13" should
be equal to difference of Sl. No. (9-10-11-12)
520 In Schedule A, Sl. No. B "Expenditure not allowed as application other than
application, out of source of fund at C2 to C7" should not be greater than Sl. No. A
"Application towards the stated objects of the trust/institution"
521 Amount entered at Sl. No. A3d "u/s 115BBH (net of Cost of acquisition, if any)" of
Schedule BP should match with Sl. No. A "Total" of Schedule VDA
522 In Schedule CG, SL. No. C3 Income chargeable under the head “CAPITAL GAINS”
should be equal to the sum of "Sum of Capital Gain Incomes" and "Income from
transfer of Virtual Digital Assets"
523 In Schedule CG, SL. No. C2 Income from transfer of Virtual Digital Assets should
be equal to Sl. No. B of Schedule VDA
524 In Schedule CG, Sl. No. C2 Income from transfer of Virtual Digital Assets should
be equal to the value of 'Income under the head Capital Gain' w.r.t. Tax on Income
from Virtual Digital Asset u/s 115BBH of schedule SI
525 In Schedule VDA, value at Sl. No. 7 should be equal to Sl. No. 6 - Sl. No. 5

526 In Schedule VDA, value at Sl. No. A 'Total (Sum of all Positive Incomes of Business
Income in Col. 7) should be equal to sum of col. 7 if head of income is selected as
Business income in col. 4
527 In Schedule VDA, value at Sl. No. B 'Total (Sum of all Positive Incomes of Capital
Gain in Col. 7) should be equal to sum of col. 7 if head of income is selected as
Capital Gain in col. 4
528 In Schedule A, Sl. No. A11 "Cost of new asset for claim of Exemption u/s 11(1A)
(restricted to the net consideration)" should be restricted to the Net consideration
entered in Sl. No. 8 of Schedule AI.
529 In Schedule A, "Total" column should be equal to sum of "Revenue" and "Captital".

530 In "Schedule J" A1(10) should be equal to difference of A1(7-8-9)

531 In "Schedule J" sum of A1(8+9) Should not be greater than A1(7)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

532 In Schedule BP, Sl. No. A3d should be equal to the value of 'Income under the head
business or profession' w.r.t. Tax on Income from Virtual Digital Asset u/s 115BBH
of schedule SI

533 In Schedule LA, Sl. No. 1(B) "whether recognized by the Election Commission of
India" is selected as yes but not providing date of recognition.

534 In schedule 115BBI, Sl. No. 6 should be equal to or more than Total of Sl. No. (i)
and (ii) of Col 10 of A1 of Schedule J.
535 In Schedule Part B-TI (Part B1), Sl. No. 16 "Specified income chargeable u/s
115BBI, included in 13, to be taxed @ 30%" should be equal to Sl. No. 7 of Schedule
115BBI.
536 In "Schedule VC", value at field D(ii) should be equal to 5% of total donations
received at (Sl. No. C+ Di) or 1,00,000 whichever is higher.

537 In case of Co-owned property, the total of assessee's share and co-owner's share
should be equal to 100% in Schedule HP.

538 In Schedule HP, if Assessee share of co-owned property is zero then interest on
borrowed capital cannot be more than zero'.

539 In case of co-owned house property, Asseesee PAN & Co-owners PAN cannot be
same in Schedule HP.
540 Income entered in return and tax is not computed on the same.

541 In Schedule Part B-TI (Part B1), Sl. No. 5 "Income to be applied [1+3-4-(A1-A1a of
Schedule A)]" should be equal to [1+3-4-(A1-A1a of Schedule A)].
542 In schedule Part B-TI (Part B2), Sl. No. 6 "Voluntary Contribution received during
the year" Should be equal to Sl. No. C of Schedule VC
543 The return of income should not be filed without filling the "Statement of Income"
(i.e. Schedule Part B1 of Part BTI or Schedule Part B2 of Part BTI or Schedule Part
B3 of Part BTI).
544 In "Schedule A" value at Sl. No. E "Amount which was not actually paid during the
previous year out of D" should not be greater than Sl. No. D.

545 In "Schedule IE-4", If Sum of Gross Annual receipts entered more than 5 crores then
taxpayer should file Form other than ITR-7 as applicable.
546 In "Schedule IE-3", If "Government Grants" entered at Sl. No. 4 is less than or equal
to 50% of Sl. No. 3 "Total receipts including any voluntary contribution" then
taxpayer should file Form other than ITR-7 as applicable.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

547 In Schedule OS, Sl. No. 2c "Anonymous donation u/s 115BBC" should be equal to
or more than Sl. No. Diii of Schedule VC, if exemption section in Part A-General is
selected as 10(23C)(iiiad) or 10(23C)(iiiae)
548 Sum of [Sl. No. 9a of Schedule AI + Sl. No. 2 of Schedule HP (For all Properties) +
Sum of Sl. No. A8 and B11 of Schedule CG + Sum of Sl. No. 2d of Schedule OS]
should be equal to or more than sum of [Sl. No. 9(i)+9(ii)(a)+9(ii)(b)+9(iii)] of
Schedule PTI against all the Names of business trust / investment fund.
549 Value in Schedule DA will be allowed to be entered only if exemption is claimed
under Section 11 or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via).
550 Value in Schedule IA will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via),10(21) or 10(21) read with section 35 is
selected under filing status - 'section under which exemption is claimed.'
551 Domestic company cannot be a Non-resident.
552 Value in Schedule AI will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status - 'section under
which exemption is claimed.'
553 Value in Schedule A will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status - 'section under
which exemption is claimed.'
554 Value in Schedule R will be allowed to be entered only if Section 11 or 10(23C)(iv)/
10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status - 'section under
which exemption is claimed.'
555 Value in Schedule 115TD will be allowed to be entered only if Section 11 or
10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status -
'section under which exemption is claimed.'
556 Value in Schedule 115BBI will be allowed to be entered only if Section 11 or
10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status -
'section under which exemption is claimed.'
557 Value in Schedule Part B3 of B-TI will be allowed to be entered only if Section 11
or 10(23C)(iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) is selected under filing status
- 'section under which exemption is claimed' and Sl. No. A(26) of Part A-General is
selected as "Yes"
558 In Schedule Part B-TI (Part B1), Sl. No. 17 "Aggregate income to be taxed at normal
rates (13-14-15-16)" should be equal to difference of Sl. No. (13-14-15-16)
559 In Part A-General (1), Legal Entity Identifier (LEI) details are mandatory if refund
is 50 crores or more.
560 In Schedule OS, Sl. No. 10 the quarterly break up of Income by way of winnings
from online games chargeable u/s 115BBJ should be equal to Sl. No. 2aii Winnings
from online games chargeable u/s 115BBJ
561 In Schedule OS, Sl. No. 10 the quarterly break up of Dividend received from a unit
in an International Financial Services Centre, as referred to in sub-section (1A) of
section 80LA chargeable under proviso to section 115A(1)(a)(A) @ 10% (Including
PTI Income) should be equal to amount in Sl. No. 2c and 2d.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

562 In schedule SI, u/s 115BBJ (Winnings from online games) should match with
corresponding income offered in Sl. No. 2aii of Schedule OS, after reducing
applicable DTAA income, if any.

563 Special income offered u/s 115A(1)(a)(A) Dividend received by non-resident (not
being a company) or a foreign company, from a unit in an International Financial
Services Centre, as referred to in sub-section (1A) of section 80LA in sl.no.2c of
schedule OS is not equal to corresponding income in schedule SI.
564 Special income offered PTI-115A(1)(a)(A) Dividend received by non-resident (not
being a company) or a foreign company, from a unit in an International Financial
Services Centre, as referred to in sub-section (1A) of section 80LA in Sl. No. 2d of
schedule OS is not equal to corresponding income in schedule SI.

565 In Schedule IA, Value at field "Total" should be equal to sum of "Total" Column E

566 In Schedule DA, Value at field "Total" should be equal to sum of "Total" Column F

567 In Schedule IE4, Value at field "Sum of Gross Annual receipts" should be equal to
Sum of column 3 "Gross Annual receipts."

568 In Schedule "PI", Effective date of registration/provisional registration/approval

under the table "Details of registration/provisional registration or approval under the
Income-tax Act" should not be after date of filing of the return.

569 In Schedule "PI", Effective date of registration/provisional registration/approval

under table "Details of registration/provisional registration or approval under the
Income-tax Act" should not be earlier than the date of formation/incorporation.

570 In Schedule "PI", 'Date from which registration is effective' in "Details of

registration/provisional registration or approval under any law other than Income-tax
Act" should be before the date of filing the return.

571 In Schedule "PI", 'Date from which registration is effective' in "Details of

registration/provisional registration or approval under any law other than Income-tax
Act" should not be earlier than the date of formation/incorporation.

572 In "Schedule VC", value at Sl. No. E "Anonymous donations other than those
included at Sl. No. Diii" should be equal to Sl. No. Di-Diii.

573 In Schedule A, Value at field A1a should be equal to 85% of Sl. No. 1

574 In Schedule CG, value at field Short-term capital gain taxable @ 15% in Table F
should be equal to Sl. No. 5v of Schedule CYLA
575 In Schedule CG, value at field Short-term capital gain taxable @ 30% in Table F
should be equal to Sl. No. 5vi of Schedule CYLA

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

576 In Schedule CG, value at field "Short-term capital gains taxable at applicable rates"
in Table F should be equal to Sl. No. 5vii of Schedule CYLA
577 In Schedule CG, value at field "Short-term capital gains taxable at DTAA rates" in
Table F should be equal to Sl. No. 5viii of Schedule CYLA
578 In Schedule CG, value at field "Long- term capital gains taxable at the rate of 10%"
in Table F should be equal to Sl. No. 5ix of Schedule CYLA
579 In Schedule CG, value at field "Long- term capital gains taxable at the rate of 20%"
in Table F should be equal to Sl. No. 5x of Schedule CYLA
580 In Schedule CG, value at field "Long-term capital gains taxable at the DTAA rates"
in Table F should be equal to Sl. No. 5xi of Schedule CYLA
581 In Schedule CG, value at field "Capital gains on transfer of Virtual Digital Asset
taxable at the rate of 30%" in Table F should be equal to Sl. No. 14ii of Schedule SI
582 In Schedule Part B – TI (Part B2), exemption is claimed at field 1l- "Exemption under
section 10(46A)" and Section 10(46A) is not selected under filing status in Schedule
Personal information.
583 In Schedule Part B – TI (Part B2), exemption claimed at field 1l should be equal to
the total receipts including voluntary contribution in Schedule IE1.
584 In Schedule Part B – TI (Part B2), exemption is claimed at field 1m- "Exemption
under section 10(46B)" and Section 10(46B) is not selected under filing status in
Schedule Personal information.
585 In Schedule Part B – TI (Part B2), exemption claimed at field 1m should be equal to
the total receipts including voluntary contribution in Schedule IE1.
586 If exemption section 11 or 10(23C)(iv)/(v)/(vi)/(via) is selected then Schedule I, IA,
D, DA, J, R, A, AI, 115TD, 115BBI should be presented in JSON.
587 In Schedule CYLA, Normal OS loss should be set off first against the "Profit from
the activity of owning and maintaining racehorses"
588 In Schedule CYLA sum of amount mentioned in column no 2 + 3 + 4 should not
exceed amount mentioned in column 1
589 In Schedule BP, Income reduced from Row no A3c (i) "Dividend Income" should
not be more than Sl. No. 1a of Schedule OS
590 In Schedule BP, at Sl. No. 5c "Dividend Income" amount cannot be more than zero.

591 In Schedule CG, STCG @ 15 % - 111A & 115AD(1)(b)(ii) can only be entered once.

592 Assessee is claiming exemption u/s 11 or 10(23C)(iv)/(v)/(vi)/(via) and return has

been filed within due date (on or before the time limit mentioned under the provision
of section 139(1), 139(4) and 139(5)).
593 In Schedule CG, Sl. No. B12 Col. 10 Applicable Rate should be lower of Col. 6 (Rate
as per Treaty) or Col. 9 (Rate as per IT Act)
594 In Schedule CG, Sl. No. A9 Col. 10 Applicable Rate should be lower of Col. 6 (Rate
as per Treaty) or Col. 9 (Rate as per IT Act)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

2.2 Category B:
Table 3: Category B Rules

Sl. No. Scenarios

1 Assessee is claimed exemption under section 11, having Activity run for general public
utility (GPU) as referred u/s 2(15) AND the summation of percentage of receipt from
such activity exceeds 20%.
2 Assessee is claiming exemption u/s 11 even though there is a change in the
objects/activities during the Year and trust/institution has not applied for fresh
registration and/or the fresh registration applied is not granted.
3 Details of Audit report u/s 92E is furnished under Audit Information and Form 3CEB
is not filed
4 Exemption u/s 13A is not allowed, if political party does not maintain books of
accounts and other documents in Schedule LA.
5 Exemption u/s 13A is not allowed, if political party does not maintain record of
Voluntary contribution other than electoral bond in excess of Rs. 20000 in Schedule
LA.
6 Exemption u/s 13A is not allowed, if the accounts of the political party are not audited
by an accountant in Schedule LA.
7 Exemption u/s 13A is not allowed, if political party has received any donation
exceeding Rs 2000 otherwise than by an account payee cheque /bank draft/ electronic
clearing system/electoral bond in Schedule LA.
8 Exemption u/s 13A is not allowed, if political party has not submitted the report under
sub-section (3) of section 29C of the Representation of the People Act, 1951 in
Schedule LA.
9 Assessee is claiming exemption u/s 13A and the return is filed after due date.
10 Exemption u/s 13B is not allowed, if electoral trust does not maintain books of accounts
and other documents.
11 Exemption u/s 13B is not allowed, if electoral trust does not maintain record of political
party to whom the sums were distributed.
12 Exemption u/s 13B is not allowed, if electoral trust has not got its accounts audited.
13 Exemption u/s 13B is not allowed, if electoral trust has not furnished a copy of list of
contributors and list of political parties to whom sums were distributed to the
Commissioner of Income-tax or Director of Income-tax.
14 In Schedule ET, Sr. no. 6(iv) - Amount distributed to Political parties should be greater
than 95% of the total contributions received during the financial year along with the
surplus brought forward from earlier financial year
15 In Schedule ET, Amount spent on administrative and management functions of the
Trust should not exceed 5% of total contributions and is restricted to Rs.5 Lakh in the
first year of incorporation or Rs. 3 Lakh in the subsequent years

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

16 Assessee is not eligible to claim exemption u/s 10(47) as the return of income is filed
after the due date.
17 Political party is not allowed to claim exemption u/s 13A in Part BTI w.r.t income from
Business or Profession.
18 In Schedule Part B-TI, Exemptions under section 11 or u/s 10(23C)(iv) or 10(23C)(v)
or 10(23C)(vi) or 10(23C)(via) should not be claimed against Additions in Sl. No. 7ix
of Part B1- Part B-TI.
19 In Schedule Part B – TI (Part B2), Political party has claimed exemption at field 4
should not be more than voluntary contribution and heads of income.
20 Exemption u/s 13A is not allowed, if political party is not registered under section 29A
of Representation of People Act, 1951.
21 Exemption u/s 13A is not allowed, if political party is registered under section 29A of
Representation of People Act, 1951 but not providing registration number and date of
registration.
22 In Schedule OS, Sl. No. 3a "Deductions under section 57" is not allowed to fill if
Income belongs to Sl. No. 1(e) "Income due to disallowance of exemption under
clauses of section 10" only
23 In Schedule Part B-TI (Part B3), expenditure in Sl. No. 2 should not be claimed against
additions in Sl. No. 4(vii).
24 Exemption u/s 13A is not allowed, if political party is selected 'yes' under "Whether
the report under sub-section (3) of section 29C of the Representation of the People Act,
1951 for the financial year has been submitted?" but not providing date of submission
of the report in Schedule LA.
25 Assessee is claimed exemption under section 10(23C)(iv) or 10(23C)(v) having
Activity run for general public utility (GPU) as referred u/s 2(15) AND the summation
of percentage of receipt from such activity exceeds 20%.

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Annexure 1
Following fields of ITR should be tallied with corresponding amount mentioned in Audit
report i.e. Form 10B

Name of Schedule Description in ITR Field Reference in Field Reference

- ITR ITR in Form 10B
Schedule Part B-TI Income chargeable under Sl. No. 8 Sl. No. 35(d)
(Part B1) sub-section (4) of section 11
Schedule Part B-TI Amount eligible for Sl. No. 4 Sl. No. 29
(Part B1) exemption under section
11(1)(c )
Schedule Part B-TI Amount applied during the Sl. No. 6(iii) Sl. No. 31(vii)
(Part B1) previous year- invested or
deposited back into
specified mode of Corpus
fund (disallowed earlier on
application of fund for
object of trust/institution)
Schedule Part B-TI Repayment of loan during Sl. No. 6(ii) Sl. No. 31(viii)
(Part B1) the previous year

Schedule Part B-TI Amount disallowable under Sl. No. 7(iv) Sl. No. 31(ix)
(Part B1) thirteenth proviso to clause
(23C) of section 10 or
Explanation 3 to sub-section
(1) of section 11 read with
sub-clause (ia) of clause (a)
of section 40
Schedule Part B-TI Amount disallowable under Sl. No. 7(v) Sl. No. 31(x)
(Part B1) thirteenth proviso to section
10(23C) or Explanation 3 to
sub-section (1) of section 11
read with sub-section (3) or
(3A) of section 40A
Schedule A Donation to trust or Column "Total" of Sl. Sl. No. 31(xi)
institution registered u/s No. B(1)
12AB or approved u/s (Revenue+Capital)
10(23C)(iv)/(v)/(vi)/(via)
towards Corpus

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Schedule A Donation to trust or Column "Total" of Sl. Sl. No. 31(xii)

institution registered u/s No. B(3)
12AB or approved u/s (Revenue+Capital)
10(23C)(iv)/(v)/(vi)/(via)
not having same objects
Schedule A Donation to any person Column "Total" of Sl. Sl. No. 31(xiii)
other than trust or institution No. B(4)
registered u/s 12AB or (Revenue+Capital)
approved u/s
10(23C)(iv)/(v)/(vi)/(via)
Schedule A Application outside India Column "Total" of Sl. Sl. No. 31(xiv)
for which approval as per No. B(6)
proviso to section 11(1)(c) (Revenue+Capital)
is not obtained
Schedule A Application outside India Column "Total" of Sl. Sl. No. 31(xv)
for which approval as per No. B(5)
proviso to section 11(1)(c) (Revenue+Capital)
is obtained
Schedule A Applied for any purpose Column "Total" of Sl. Sl. No. 31(xvi)
beyond the objects of the No. B(7)
trust or institution (Revenue+Capital)
Schedule A Any other disallowable Column "Total" of Sl. Sl. No. 31(xvii)
application No. B(8)
(Revenue+Capital)
Schedule Part B-TI Amount deemed to have Sl. No. 6(iv) Sl. No. 31(xix)
(Part B1) been applied during the
previous year under clause
(2) of Explanation 1
to sub-section (1) of section
11
Schedule Part B-TI Amount accumulated or set Sl. No. 6(v) Sl. No. 31(xxi)
(Part B1) apart for application to
charitable or religious
purposes or for the stated
objects of the
trust/institution to the extent
it does not exceed 15 per
cent of income derived from
property held in trust/
institution under section
11(1)(a)/11(1)(b) or in terms
of third proviso to section
10(23C)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Schedule Part B-TI Amount in addition to Sl. No. 6(vi) Sl. No. 31(xx)
(Part B1) amount referred to in (v)
above, accumulated or set
apart for specified purposes
if all the conditions in
section 11(2) and 11(5) or
third proviso to section
10(23C)
Schedule 115BBI Deemed income referred Sl. No. 2 Sl. No. 33(a)
under section 11(1B)
Schedule 115BBI Deemed income referred in Sl. No. 1 Sl. No. 33(b)
Explanation 4 to the third
proviso to section 10(23C)
or section 11(3)
Schedule 115BBI Income which is deemed to Sl. No. 3 Sl. No. 33(c)(i)
be income under the twenty-
first proviso to Section
10(23C) or which is
excluded from the total
income as per section
13(1)(c)
Schedule 115BBI Income which is not exempt Sl. No. 4 Sl. No. 33(c)(ii)
under section 10(23C) on
account of violation of
clause (b) of the third
proviso of section 10(23C)
or which is excluded from
the total income as per
section 13(1)(d)
Schedule 115BBI Income which is not Sl. No. 5 Sl. No. 33(e)
excluded from the total
income as per section
11(1)(c)
Schedule Part B-TI Anonymous donation which Sl. No. 7(ii) Sl. No. 34
(Part B1) is chargeable to tax @ 30 %
under section 115BBC
Schedule Part B-TI Income as per Explanation Sl. No. 7(vi) Sl. No. 35(b)
(Part B1) 3B in case of violation of
clause (a) or (b) or (c) or (d)
of Explanation 3A to section
11(1) read with section
80G(2)(b)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Schedule Part B-TI Income as per Explanation Sl. No. 7(vii) Sl. No. 35(c)
(Part B1) 1B in case of violation of
clause (a) or (b) or (c) or (d)
of Explanation 1A to section
10(23C) read with section
80G(2)(b)
Schedule Part B-TI Income chargeable under Sl. No. 7iii Sl. No. 35(a)
(Part B1) section 12(2)

Schedule A Income accumulated under Column "Total" of Sl. Sl. No. 37A
the third proviso to section No. C2 (Revenue +
10(23C) or under section Capital)
11(2) during any earlier
previous year
Schedule A Income deemed to be Column "Total" of Sl. Sl. No. 37B
applied in any preceding No. C3 (Revenue +
year under clause 2 of Capital)
Explanation 1 of section
11(1) (applicable only when
exemption is claimed u/s 11
and 12)
Schedule A Income of earlier previous Column "Total" of Sl. Sl. No. 37C
years up to 15% No. C4 (Revenue +
accumulated or set apart Capital)
Schedule A Corpus Column "Total" of Sl. Sl. No. 37D
No. C5 (Revenue +
Capital)
Schedule A Borrowed fund Column "Total" of Sl. Sl. No. 37E
No. C6 (Revenue +
Capital)
Schedule A Income derived from the Column "Total" of Sl. Sl. No. 37F
property/income earned No. C7 (Revenue +
during previous year Capital) + Column
(Excluding corpus) and Any "Total" of Sl. No. C1
other (Revenue + Capital)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Following fields of ITR should be tallied with corresponding amount mentioned in Audit
report i.e. Form 10BB

Name of Schedule Description in ITR Field Reference in Field Reference

- ITR ITR in Form 10BB
Schedule B-TI (Part Application outside India Sl. No. 4 Sl. No. 19
B1) for which approval as per
the proviso to Sec 11(1)(c)
has been obtained
Schedule A Donation to trust or Column "Total" of Sl. Sl. No. 23(ix)
institution registered u/s No. B1 (Revenue +
12AB or approved u/s Capital)
10(23C)(iv)/(v)/(vi)/(via)
towards Corpus
Schedule A Donation to trust or Column "Total" of Sl. Sl. No. 23(x)
institution registered u/s No. B3 (Revenue +
12AB or approved u/s Capital)
10(23C)(iv)/(v)/(vi)/(via)
not having same objects
Schedule A Donation to any person Column "Total" of Sl. Sl. No. 23(xi)
other than trust or institution No. B4 (Revenue +
registered u/s 12AB or Capital)
approved u/s
10(23C)(iv)/(v)/(vi)/(via)
Schedule A Application outside India Column "Total" of Sl. Sl. No. 23(xiii)
for which approval as per No. B5 (Revenue +
proviso to section 11(1)(c) Capital)
is obtained
Schedule A Application outside India Column "Total" of Sl. Sl. No. 23(xii)
for which approval as per No. B6 (Revenue +
proviso to section 11(1)(c) Capital)
is not obtained
Schedule A Applied for any purpose Column "Total" of Sl. Sl. No. 23(xiv)
beyond the objects of the No. B7 (Revenue +
trust or institution Capital)
Schedule A Any other disallowable Column "Total" of Sl. Sl. No. 23(xv)
application No. B8 (Revenue +
Capital)
Schedule B-TI (Part Amount disallowable under Sl. No. 7(iv) Sl. No. 23(vii)
B1) thirteenth proviso to clause
(23C) of section 10 or
Explanation 3 to sub-section
(1) of section 11 read with

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

sub-clause (ia) of clause (a)

of section 40
Schedule B-TI (Part Amount disallowable under Sl. No. 7(v) Sl. No. 23(viii)
B1) thirteenth proviso to section
10(23C) or Explanation 3 to
sub-section (1) of section 11
read with sub-section (3) or
(3A) of section 40A
Schedule B-TI (Part Amount deemed to have Sl. No. 6(iv) Sl. No. 23(xvii)
B1) been applied during the
previous year under clause
(2) of Explanation 1
to section 11(1)
Schedule B-TI (Part Income accumulated under Sl. No. 6(vi) Sl. No. 23(xviii)
B1) the provisions of
Explanation 3 to the third
proviso to clause (23C) of
section 10 or sub-section (2)
of section 11
Schedule B-TI (Part Income accumulated or set Sl. No. 6(v) Sl. No. 23(xix)
B1) apart for application to
charitable or religious
purposes or stated
objects of trust or institution
to the extent it does not
exceed 15 % of the income
Schedule B-TI (Part Anonymous donation which Sl. No. 7ii Sl. No. 26
B1) is chargeable to tax @ 30 %
under section 115BBC
Schedule A Income accumulated under Column "Total" of Sl. Sl. No. 27A
the third proviso to section No. C2 (Revenue +
10(23C) or under section Capital)
11(2) during any earlier
previous year
Schedule A Income deemed to be Column "Total" of Sl. Sl. No. 27B
applied in any preceding No. C3 (Revenue +
year under clause 2 of Capital)
Explanation 1 of section
11(1) (applicable only when
exemption is claimed u/s 11
and 12)

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CBDT_e-Filing_ITR 7_Validation Rules for AY 2024-25_V 1.0

Schedule A Income of earlier previous Column "Total" of Sl. Sl. No. 27C
years up to 15% No. C4 (Revenue +
accumulated or set apart Capital)
Schedule A Corpus Column "Total" of Sl. Sl. No. 27D
No. C5 (Revenue +
Capital)
Schedule A Borrowed fund Column "Total" of Sl. Sl. No. 27E
No. C6 (Revenue +
Capital)
Schedule A Income derived from the Column "Total" of Sl. Sl. No. 27F
property/income earned No. C7 (Revenue +
during previous year Capital) + Column
(Excluding corpus) and Any "Total" of Sl. No. C1
other (Revenue + Capital)
Schedule Part B-TI Amount applied during the Sl. No. 6(iii) of Sl. No. 23(v)
(Part B1) previous year- invested or Schedule B-TI (Part
Or deposited back into B1)
Schedule J specified mode of Corpus
fund (disallowed earlier on
application of fund for
object of trust/institution)
Schedule Part B-TI Repayment of loan during Sl. No. 6(ii) of Sl. No. 23(vi)
(Part B1) the previous year Schedule B-TI (Part
Or B1)
Schedule J

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