{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "in/incometax/individual-tax-return-itr1-sahaj",
  "version": "1.0.0",
  "title": "India Individual Income Tax Return (ITR-1 SAHAJ, Assessment Year 2026-27)",
  "description": "Prepare and review an individual's Indian income tax return using ITR-1 (SAHAJ), for resident individuals (other than not-ordinarily-resident) with total income up to Rs. 50 lakh from salary/pension, one or two house properties, and other sources (interest, family pension, dividends), for Assessment Year 2026-27 (Financial Year 2025-26). Filing is online through the Income Tax Department's e-Filing portal (incometax.gov.in), which pre-fills known salary, TDS/TCS, and interest/dividend figures from Form 26AS and the Annual Information Statement (AIS) before the taxpayer reviews, corrects, and completes the return — the same 'review a pre-filled return' shape already published for de/finanzamt/income-tax-return-elster, au/ato/individual-tax-return-mytax, fr/dgfip/income-tax-return-2042, and sg/iras/individual-income-tax-return-formb1. This document models the notified ITR-1 form's own field set: general/identity information, the section 115BAC new-tax-regime election, seventh-proviso and representative-assessee compliance questions, salary/pension income, up to two house properties, other-sources income, the Chapter VI-A deduction schedule, aggregate TDS/TCS/advance-tax figures, refund bank account details, exempt-income reporting lines, and the verification/TRP block. Out of scope: ITR-1 is not usable by, and this document does not model, filers with business/professional income, capital gains (other than the narrow section 112A carve-out this form itself does not expose as an input line), foreign assets/income, or more than two house properties — those filers use ITR-2/3/4 instead (out of scope for this document). The per-employer/per-deductor/per-donee breakdowns behind the TDS1/TDS2/TDS3/TCS/80D/80G schedules are also out of scope; see VERIFICATION.md. It does not submit the return, compute tax owed, or determine any refund/demand amount — the live e-Filing portal is always authoritative.",
  "status": "draft",
  "jurisdiction": {
    "country": "IN",
    "level": "national"
  },
  "authority": {
    "name": "Income Tax Department, Government of India (forms notified by the Central Board of Direct Taxes)",
    "abbreviation": "ITD / CBDT",
    "url": "https://www.incometax.gov.in/"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://www.incometax.gov.in/iec/foportal/downloads",
    "retrievedAt": "2026-07-03",
    "documentRef": "ITR-1 SAHAJ notified-form Excel utility, Assessment Year 2026-27, version 1.1 (ITR1_AY_26-27_V1.1.zip / .xlsm), published on the e-Filing portal's own Downloads page at https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-06/ITR1_AY_26-27_V1.1.zip"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-03",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-01",
    "notes": "Source-derived reference schema authored directly from the Income Tax Department's own current-cycle Excel utility (AY 2026-27), fetched with no access block from the e-filing portal's static file host (incometax.gov.in — distinct from the incometaxindia.gov.in gazette-notification host, which returned an Access Denied WAF response on direct fetch). Every field's sourceRef cites the specific worksheet and cell of that utility, plus the form's own printed line code (e.g. B1, C1, D5, 5a) where one exists. See VERIFICATION.md for the extraction technique, scope decisions, and mock-data test run."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-03"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "residentialStatus",
      "label": "Residential status",
      "type": "enum",
      "required": true,
      "description": "ITR-1 is restricted to a RESIDENT individual who is not 'Resident but Not Ordinarily Resident' (RNOR) or non-resident — those filers use ITR-2/ITR-3 instead.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell BG6 'Residential Status' (dropdown list 'RES-NOR': RES-Resident / NOR-Resident but not ordinarily Resident)",
      "validation": {
        "enum": [
          "resident"
        ]
      },
      "fieldRole": "eligibility"
    },
    {
      "name": "panNumber",
      "label": "Permanent Account Number (PAN)",
      "type": "string",
      "required": true,
      "description": "The filer's 10-character alphanumeric PAN, e.g. ABCDE1234F.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AN6 'PAN'",
      "validation": {
        "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$"
      },
      "classification": "pii"
    },
    {
      "name": "firstName",
      "label": "First name",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E6 'First Name'",
      "classification": "pii"
    },
    {
      "name": "middleName",
      "label": "Middle name",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell O6 'Middle Name'",
      "classification": "pii"
    },
    {
      "name": "lastName",
      "label": "Last name",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Y6 'Last Name'",
      "classification": "pii"
    },
    {
      "name": "aadhaarNumber",
      "label": "Aadhaar number (12 digits)",
      "type": "string",
      "required": false,
      "description": "Required unless the filer has not yet been allotted an Aadhaar number and instead supplies aadhaarEnrolmentId.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E8 'Aadhaar Number [12 Digits]'",
      "validation": {
        "pattern": "^[0-9]{12}$"
      },
      "classification": "pii"
    },
    {
      "name": "aadhaarEnrolmentId",
      "label": "Aadhaar enrolment ID (28 digits)",
      "type": "string",
      "required": false,
      "description": "Only used when Aadhaar Number has not yet been allotted.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E9 'Aadhaar Enrolment Id [Note: If Aadhaar Number is not yet allotted, then Aadhaar Enrolment Id is req...]'",
      "validation": {
        "pattern": "^[0-9]{28}$"
      },
      "classification": "pii"
    },
    {
      "name": "dateOfBirth",
      "label": "Date of birth",
      "type": "date",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E10 'Date of Birth (DD/MM/YYYY)'",
      "classification": "pii"
    },
    {
      "name": "natureOfEmployment",
      "label": "Nature of employment",
      "type": "enum",
      "required": true,
      "description": "Employer category, or 'not_applicable' for filers with no salary income (e.g. only family pension).",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Z10 'Nature of Employment'; 'DataBase' sheet column AB 'EmployerCategory'",
      "validation": {
        "enum": [
          "central_government",
          "state_government",
          "public_sector_undertaking",
          "pensioners_central_government",
          "pensioners_state_government",
          "pensioners_public_sector_undertaking",
          "pensioners_others",
          "others",
          "not_applicable"
        ]
      }
    },
    {
      "name": "primaryEmail",
      "label": "Primary email address",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E13 'Primary Email ID of the taxpayer'",
      "classification": "pii"
    },
    {
      "name": "secondaryEmail",
      "label": "Secondary email address",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell K13 'Secondary Email ID'",
      "classification": "pii"
    },
    {
      "name": "primaryMobileNumber",
      "label": "Primary mobile number",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Y13 'Primary Mobile No. of the taxpayer'",
      "classification": "pii"
    },
    {
      "name": "secondaryMobileNumber",
      "label": "Secondary mobile number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AN13 'Secondary Mobile No.'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressFlatDoorBlock",
      "label": "Primary address — Flat/Door/Block No.",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E17 'Flat / Door / Block No.'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressPremisesName",
      "label": "Primary address — Name of Premises/Building/Village",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Z17 'Name of Premises / Building / Village'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressRoadStreet",
      "label": "Primary address — Road/Street/Post Office",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E19 'Road / Street/ Post Office'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressAreaLocality",
      "label": "Primary address — Area/Locality",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell W19 'Area / Locality'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressTownCityDistrict",
      "label": "Primary address — Town/City/District",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AN19 'Town / City / District'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressState",
      "label": "Primary address — State",
      "type": "string",
      "required": true,
      "description": "State/UT for an Indian address (e.g. Maharashtra, Delhi).",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E21 'State'; 'DataBase' sheet column CS 'State Code'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressCountry",
      "label": "Primary address — Country/Region",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell K21 'Country/ Region'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressPinCode",
      "label": "Primary address — PIN code",
      "type": "string",
      "required": false,
      "description": "6-digit Indian PIN code; used when the primary address is in India.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AB21 'PIN Code'",
      "validation": {
        "pattern": "^[0-9]{6}$"
      },
      "classification": "pii"
    },
    {
      "name": "primaryAddressZipCode",
      "label": "Primary address — foreign ZIP/postal code",
      "type": "string",
      "required": false,
      "description": "Used when the primary address is outside India instead of an Indian PIN code.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AT21 'ZIP Code'",
      "classification": "pii"
    },
    {
      "name": "secondaryAddressSameAsPrimary",
      "label": "Is the secondary address the same as the primary address?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E23 'Is the secondary address same as primary address?'"
    },
    {
      "name": "secondaryAddressFlatDoorBlock",
      "label": "Secondary address — Flat/Door/Block No.",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E25 'Flat / Door / Block No.'",
      "visibleWhen": {
        "field": "secondaryAddressSameAsPrimary",
        "equals": false
      },
      "classification": "pii"
    },
    {
      "name": "secondaryAddressTownCityDistrict",
      "label": "Secondary address — Town/City/District",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AN27 'Town / City / District'",
      "visibleWhen": {
        "field": "secondaryAddressSameAsPrimary",
        "equals": false
      },
      "classification": "pii"
    },
    {
      "name": "secondaryAddressState",
      "label": "Secondary address — State",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E29 'State'",
      "visibleWhen": {
        "field": "secondaryAddressSameAsPrimary",
        "equals": false
      },
      "classification": "pii"
    },
    {
      "name": "secondaryAddressCountry",
      "label": "Secondary address — Country/Region",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell K29 'Country / Region'",
      "visibleWhen": {
        "field": "secondaryAddressSameAsPrimary",
        "equals": false
      },
      "classification": "pii"
    },
    {
      "name": "secondaryAddressPinCode",
      "label": "Secondary address — PIN code",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AB29 'PIN Code'",
      "validation": {
        "pattern": "^[0-9]{6}$"
      },
      "visibleWhen": {
        "field": "secondaryAddressSameAsPrimary",
        "equals": false
      },
      "classification": "pii"
    },
    {
      "name": "optsOutOfNewTaxRegime115BAC6",
      "label": "Opting out of the new (default) tax regime under section 115BAC(6)?",
      "type": "boolean",
      "required": true,
      "description": "Default is No (i.e. the new concessional regime applies) unless the filer explicitly opts out to be taxed under the old regime.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E31 'Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime ? (default is “No”)'"
    },
    {
      "name": "filingUnderSeventhProvisoOnly",
      "label": "Filing under the seventh proviso to section 139(1) though otherwise not required to file a return?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E33 'Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to...'"
    },
    {
      "name": "depositsExceedOneCroreInCurrentAccounts",
      "label": "Deposited more than Rs. 1 crore (aggregate) in one or more current accounts during the year?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E34",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "foreignTravelExpenditureExceedsTwoLakh",
      "label": "Incurred more than Rs. 2 lakh (aggregate) on foreign travel for self or another person during the year?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E35",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "electricityExpenditureExceedsOneLakh",
      "label": "Incurred more than Rs. 1 lakh (aggregate) on electricity consumption during the year?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E36",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "meetsOtherSeventhProvisoConditions",
      "label": "Required to file a return under any other condition prescribed under clause (iv) of the seventh proviso?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E37",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "filedUnderSection",
      "label": "Return filed under section",
      "type": "enum",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AC47/BD47; 'DataBase' sheet column AF 'ReturnFileUnderSection'",
      "validation": {
        "enum": [
          "139_1_on_or_before_due_date",
          "139_4_belated",
          "139_5_revised",
          "119_2_b_after_condonation_of_delay",
          "139_8a_updated_return"
        ]
      }
    },
    {
      "name": "isRevisedOrDefectiveReturn",
      "label": "Is this a revised return, or filed in response to a defective-return notice?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E49 'If revised/defective then enter'"
    },
    {
      "name": "originalReturnReceiptNumber",
      "label": "Receipt number of the original return",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E50 'Receipt Number'",
      "visibleWhen": {
        "field": "isRevisedOrDefectiveReturn",
        "equals": true
      },
      "requiredWhen": {
        "field": "isRevisedOrDefectiveReturn",
        "equals": true
      }
    },
    {
      "name": "originalReturnFilingDate",
      "label": "Date of filing of the original return",
      "type": "date",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AA50 'Date of filing of original return'",
      "visibleWhen": {
        "field": "isRevisedOrDefectiveReturn",
        "equals": true
      },
      "requiredWhen": {
        "field": "isRevisedOrDefectiveReturn",
        "equals": true
      }
    },
    {
      "name": "filedByRepresentativeAssessee",
      "label": "Is this return being filed by a representative assessee?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F42 'Whether this return is being filed by a representative assessee?'"
    },
    {
      "name": "representativeName",
      "label": "Name of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G43 'Name of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeEmail",
      "label": "Email of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G44 'Email-ID of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeContactNumber",
      "label": "Contact number of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G45 'Contact no of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "hasSalaryOrPensionIncome",
      "label": "Do you have income from salary or pension to report?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet row 54 'SALARY / PENSION'",
      "fieldRole": "eligibility"
    },
    {
      "name": "salaryAsPerSection17_1",
      "label": "Salary as per section 17(1)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I55 'Salary as per section 17(1)' (line B1)",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "valueOfPerquisitesSection17_2",
      "label": "Value of perquisites as per section 17(2)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I56 'Value of perquisites as per section 17(2)' (line B1)",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "profitInLieuOfSalarySection17_3",
      "label": "Profit in lieu of salary as per section 17(3)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I57 'Profit in lieu of salary as per section 17(3)' (line B1)",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "totalExemptAllowancesSection10",
      "label": "Total allowances exempt under section 10 (e.g. HRA, LTA)",
      "type": "number",
      "required": false,
      "description": "Aggregate of the exempt-allowance schedule (house rent allowance u/s 10(13A), leave travel concession, and similar section 10 exemptions); the schedule's own per-allowance breakdown is out of scope, see VERIFICATION.md.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet rows 65-69 'Less : Allowances to the extent exempt u/s 10' (line B1(ii))",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "standardDeductionSection16_ia",
      "label": "Standard deduction under section 16(ia)",
      "type": "number",
      "required": false,
      "description": "A fixed statutory amount (Rs. 75,000 for AY 2026-27 under the new regime; Rs. 50,000 under the old regime), not independently supplied by the filer.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I73 'Standard Deduction u/s 16(ia)' (line B1(iv))",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "entertainmentAllowanceDeductionSection16_ii",
      "label": "Entertainment allowance deduction under section 16(ii)",
      "type": "number",
      "required": false,
      "description": "Available only to government employees.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I74 'Entertainment Allowance u/s 16(ii)' (line B1(iv))",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "professionalTaxDeductionSection16_iii",
      "label": "Professional tax deduction under section 16(iii)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell I75 'Professional Tax u/s 16(iii)' (line B1(iv))",
      "visibleWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      }
    },
    {
      "name": "numberOfHouseProperties",
      "label": "Number of house properties to report (0, 1, or 2)",
      "type": "integer",
      "required": true,
      "description": "ITR-1 permits at most two house properties (one of which may be self-occupied); a third property or business-property income requires ITR-2/3.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'HP' sheet — 'Details of Income from House Property', properties 1A and 1B",
      "validation": {
        "minimum": 0,
        "maximum": 2
      }
    },
    {
      "name": "property1Type",
      "label": "House property 1 — type",
      "type": "enum",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AO77 'Type of House Property' (line B2)",
      "validation": {
        "enum": [
          "self_occupied",
          "let_out",
          "deemed_let_out"
        ]
      },
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "numberOfHouseProperties",
        "greaterThan": 0
      }
    },
    {
      "name": "property1GrossRentReceived",
      "label": "House property 1 — gross rent received/receivable/lettable value",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G78 'Gross rent received/ receivable/ lettable value during the year' (line B2(i))",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "greaterThan": 0
      }
    },
    {
      "name": "property1TaxPaidToLocalAuthorities",
      "label": "House property 1 — taxes paid to local authorities",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G79 'Tax paid to local authorities' (line B2(ii))",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "greaterThan": 0
      }
    },
    {
      "name": "property1InterestOnBorrowedCapital",
      "label": "House property 1 — interest payable on borrowed capital (section 24(b))",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G82 'Interest payable on borrowed capital' (line B2(v)); 'HP' sheet Section 24(b) loan schedule",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "greaterThan": 0
      }
    },
    {
      "name": "property2Type",
      "label": "House property 2 — type",
      "type": "enum",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'HP' sheet cell H52 'Type Of House Property?' (property 1B)",
      "validation": {
        "enum": [
          "self_occupied",
          "let_out",
          "deemed_let_out"
        ]
      },
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "equals": 2
      },
      "requiredWhen": {
        "field": "numberOfHouseProperties",
        "equals": 2
      }
    },
    {
      "name": "property2GrossRentReceived",
      "label": "House property 2 — gross rent received/receivable/lettable value",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'HP' sheet cell F57 'Gross rent received/ receivable/ lettable value during the year' (property 1B)",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "equals": 2
      }
    },
    {
      "name": "property2TaxPaidToLocalAuthorities",
      "label": "House property 2 — taxes paid to local authorities",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'HP' sheet cell F59 'Tax paid to local authorities' (property 1B)",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "equals": 2
      }
    },
    {
      "name": "property2InterestOnBorrowedCapital",
      "label": "House property 2 — interest payable on borrowed capital (section 24(b))",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'HP' sheet cell F64 'Interest payable on borrowed capital' (property 1B); Section 24(b) loan schedule",
      "visibleWhen": {
        "field": "numberOfHouseProperties",
        "equals": 2
      }
    },
    {
      "name": "interestFromSavingsBankAccount",
      "label": "Interest from savings bank account",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'DataBase' sheet column AR 'Interest from Savings Bank Account'; 'Income Details' sheet rows 86-92 (line B3)"
    },
    {
      "name": "interestFromDeposits",
      "label": "Interest from deposits (bank/post office/cooperative society)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'DataBase' sheet column AR 'Interest from Deposit (Bank/Post Office/Cooperative Society)'; 'Income Details' sheet rows 86-92 (line B3)"
    },
    {
      "name": "incomeFromFamilyPension",
      "label": "Income from family pension",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'DataBase' sheet column AR 'Family pension'; 'Income Details' sheet rows 86-92 (line B3)"
    },
    {
      "name": "dividendIncome",
      "label": "Dividend income",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F103 'Dividend  (i+ii+iii+iv+v)' (line B3)"
    },
    {
      "name": "otherIncomeSourceDescription",
      "label": "Other income (source description, if 'Any Other' selected)",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Z86 'Description ( If \\'Any Other\\' selected)' (line B3)"
    },
    {
      "name": "otherIncomeSourceAmount",
      "label": "Other income (amount)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AO86 'Amount' (line B3)",
      "description": "Populated only when a corresponding other-income description is supplied."
    },
    {
      "name": "deductionSection57iiaFamilyPension",
      "label": "Deduction under section 57(iia) (family pension only)",
      "type": "number",
      "required": false,
      "description": "Standard deduction against family pension income only.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F110 'Less: Deduction u/s 57(iia) (In case of family pension only)' (line B3)",
      "visibleWhen": {
        "field": "incomeFromFamilyPension",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "incomeFromFamilyPension",
        "greaterThan": 0
      }
    },
    {
      "name": "deduction80C",
      "label": "Deduction u/s 80C (life insurance, PF, ELSS, etc.)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H115 (line 5a)"
    },
    {
      "name": "deduction80CCC",
      "label": "Deduction u/s 80CCC (pension fund payment)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H116 (line 5b)"
    },
    {
      "name": "deduction80CCD1",
      "label": "Deduction u/s 80CCD(1) (contribution to Central Government pension scheme)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H121 (line 5c)"
    },
    {
      "name": "deduction80CCD1B",
      "label": "Deduction u/s 80CCD(1B) (additional NPS contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H126 (line 5d)"
    },
    {
      "name": "deduction80CCD2",
      "label": "Deduction u/s 80CCD(2) (employer's contribution to pension scheme)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H137 (line 5e)"
    },
    {
      "name": "deduction80D_healthInsurancePremium",
      "label": "Deduction u/s 80D — health insurance premium",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H141 'a) Health insurance premium' (line 5ga)"
    },
    {
      "name": "deduction80D_medicalExpenditure",
      "label": "Deduction u/s 80D — medical expenditure",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H142 'b) Medical expenditure' (line 5gb)"
    },
    {
      "name": "deduction80D_preventiveHealthCheckup",
      "label": "Deduction u/s 80D — preventive health check-up",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H143 'c) Preventive health check-up' (line 5gc)"
    },
    {
      "name": "deduction80DD",
      "label": "Deduction u/s 80DD (maintenance/medical treatment of a dependent with disability)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H144 (line 5g)"
    },
    {
      "name": "deduction80DD_disabilitySeverity",
      "label": "Section 80DD — nature of the dependent's disability",
      "type": "enum",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'DataBase' sheet column BT 'Natureofdisability_list_80DD'",
      "validation": {
        "enum": [
          "dependent_person_with_disability",
          "dependent_person_with_severe_disability"
        ]
      },
      "visibleWhen": {
        "field": "deduction80DD",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "deduction80DD",
        "greaterThan": 0
      }
    },
    {
      "name": "deduction80DDB",
      "label": "Deduction u/s 80DDB (medical treatment of specified disease)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H145 (line 5h)"
    },
    {
      "name": "deduction80DDB_specifiedDiseaseName",
      "label": "Section 80DDB — name of the specified disease",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell K145 'Name of the specified Disease'",
      "visibleWhen": {
        "field": "deduction80DDB",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "deduction80DDB",
        "greaterThan": 0
      }
    },
    {
      "name": "deduction80E",
      "label": "Deduction u/s 80E (interest on education loan)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H147 (line 5i)"
    },
    {
      "name": "deduction80EE",
      "label": "Deduction u/s 80EE (interest on residential house property loan)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H148 (line 5j)"
    },
    {
      "name": "deduction80EEA",
      "label": "Deduction u/s 80EEA (interest on loan for certain house property)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H149 (line 5k)"
    },
    {
      "name": "deduction80EEB",
      "label": "Deduction u/s 80EEB (interest on electric-vehicle loan)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H150 (line 5l)"
    },
    {
      "name": "deduction80G",
      "label": "Deduction u/s 80G (donations to certain funds/charitable institutions)",
      "type": "number",
      "required": false,
      "description": "Aggregate donation-deduction amount; the schedule's own donee-by-donee breakdown is out of scope, see VERIFICATION.md.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H151 (line 5m)"
    },
    {
      "name": "deduction80GG",
      "label": "Deduction u/s 80GG (rent paid, where no HRA is received)",
      "type": "number",
      "required": false,
      "description": "Claiming this deduction requires submitting Form 10BA.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H152 (line 5n)"
    },
    {
      "name": "form10BAAcknowledgementNumber",
      "label": "Form 10BA acknowledgement number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F153 'Acknowledgement number of Form 10BA'",
      "visibleWhen": {
        "field": "deduction80GG",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "deduction80GG",
        "greaterThan": 0
      }
    },
    {
      "name": "deduction80GGA",
      "label": "Deduction u/s 80GGA (donations for scientific research or rural development)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H154 (line 5o)"
    },
    {
      "name": "deduction80GGC",
      "label": "Deduction u/s 80GGC (contribution to a political party)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H155 (line 5p)"
    },
    {
      "name": "deduction80TTA",
      "label": "Deduction u/s 80TTA (interest on savings bank account, non-senior-citizen)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H158 (line 5q)"
    },
    {
      "name": "deduction80TTB",
      "label": "Deduction u/s 80TTB (interest on deposits, resident senior citizen)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H159 (line 5r)"
    },
    {
      "name": "deduction80U",
      "label": "Deduction u/s 80U (filer is a person with disability)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H160 (line 5s)"
    },
    {
      "name": "deduction80U_disabilitySeverity",
      "label": "Section 80U — nature of the filer's own disability",
      "type": "enum",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'DataBase' sheet column BV 'Natureofdisability_list_80U'",
      "validation": {
        "enum": [
          "self_with_disability",
          "self_with_severe_disability"
        ]
      },
      "visibleWhen": {
        "field": "deduction80U",
        "greaterThan": 0
      },
      "requiredWhen": {
        "field": "deduction80U",
        "greaterThan": 0
      }
    },
    {
      "name": "deduction80CCH",
      "label": "Deduction u/s 80CCH (contribution to the Agnipath scheme)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H161 (line 5t)"
    },
    {
      "name": "otherDeductionsChapterVIA",
      "label": "Any other deduction under Chapter VI-A",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H162 (line 5u)"
    },
    {
      "name": "totalTDSOnSalary",
      "label": "Total tax deducted at source on salary (Schedule TDS1, as per Form 16)",
      "type": "number",
      "required": false,
      "description": "Aggregate TDS on salary across all employers during the year; the schedule's own employer-by-employer breakdown is out of scope, see VERIFICATION.md. Pre-filled from Form 26AS/AIS on the e-filing portal, and reviewed rather than manually entered.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'TDS' sheet 'Details of Tax Deducted at Source from SALARY [As per FORM 16 issued by Employer(s)]', total row (line 18/D12(c) component)"
    },
    {
      "name": "totalTDSOnOtherIncome",
      "label": "Total tax deducted at source on income other than salary (Schedules TDS2/TDS3)",
      "type": "number",
      "required": false,
      "description": "Aggregate TDS reported on Form 16A/Form 16C (e.g. bank interest, rent); the schedules' own deductor-by-deductor breakdown is out of scope, see VERIFICATION.md.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'TDS' sheet 'Details of Tax Deducted at Source from Income OTHER THAN Salary' and 'As per Form 16C' totals (lines 19/20, D12(c) component)"
    },
    {
      "name": "totalTCS",
      "label": "Total tax collected at source (Schedule TCS, as per Form 27D)",
      "type": "number",
      "required": false,
      "description": "The schedule's own collector-by-collector breakdown is out of scope, see VERIFICATION.md.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'TCS' sheet 'DETAILS OF TAX COLLECTED AT SOURCE', total row (line 22/D12(d))"
    },
    {
      "name": "totalAdvanceTaxPaid",
      "label": "Total advance tax paid",
      "type": "number",
      "required": false,
      "description": "Challan-by-challan detail (BSR code, deposit date, challan serial number) is out of scope, see VERIFICATION.md.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'TDS' sheet 'Details of Advance tax and Self Assessment tax payments', advance-tax total (line 21/D12(a))"
    },
    {
      "name": "totalSelfAssessmentTaxPaid",
      "label": "Total self-assessment tax paid",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'TDS' sheet 'Details of Advance tax and Self Assessment tax payments', self-assessment total (line 21/D12(b))"
    },
    {
      "name": "hasIndianBankAccount",
      "label": "Do you hold a bank account in India?",
      "type": "boolean",
      "required": true,
      "description": "Non-residents claiming a refund with no Indian bank account are the only exempt case; every ITR-1 filer (resident) otherwise must report at least one account.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell E27 'Do you have a bank account in India (Non-residents claiming refund with no bank account in India may...)'"
    },
    {
      "name": "bankAccountIFSCCode",
      "label": "Refund bank account — IFSC code",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell F32 'IFS Code of the Bank'",
      "validation": {
        "pattern": "^[A-Z]{4}0[A-Z0-9]{6}$"
      },
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      }
    },
    {
      "name": "bankAccountName",
      "label": "Refund bank account — name of the bank",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell G32 'Name of the Bank'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      }
    },
    {
      "name": "bankAccountNumber",
      "label": "Refund bank account — account number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H32 'Account Number'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "bankAccountType",
      "label": "Refund bank account — account type",
      "type": "enum",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell I32 'Type of account'; 'DataBase' sheet column AL 'TypeOfAccount'",
      "validation": {
        "enum": [
          "savings",
          "current"
        ]
      },
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      }
    },
    {
      "name": "selectedForRefundCredit",
      "label": "Select this account for refund credit",
      "type": "boolean",
      "required": false,
      "description": "When a filer reports more than one bank account, exactly one must be marked to receive any refund.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell J32 'Select Account for Refund Credit'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      }
    },
    {
      "name": "agricultureIncomeUpToFiveThousand",
      "label": "Agricultural income (up to Rs. 5,000), for reporting purposes",
      "type": "number",
      "required": false,
      "description": "Reported for information only; agricultural income remains exempt from tax and is not part of Total Income.",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet row 171 'Total Exempt Income'; 'DataBase' sheet column AN 'Agriculture Income (less than equal to Rs.5000)' (line C3)"
    },
    {
      "name": "exemptDividendIncomeSection10_34",
      "label": "Exempt dividend income under section 10(34), for reporting purposes",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet row 19 'Sec.10(34) (Exempted Dividend Income)' (line C3)"
    },
    {
      "name": "otherExemptIncomeDescription",
      "label": "Other exempt income (category description, if 'Any Other' selected)",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H17 'Description ( If \\'Any Other\\' selected)' (line C3)"
    },
    {
      "name": "otherExemptIncomeAmount",
      "label": "Other exempt income (amount)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell I17 'Amount' (line C3)",
      "description": "Populated only when a corresponding other-income description is supplied."
    },
    {
      "name": "verificationDeclarantFullName",
      "label": "Declarant's full name (in block letters)",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell C43 'I, (full name in block letters),'",
      "classification": "pii"
    },
    {
      "name": "verificationSonDaughterOf",
      "label": "Son/daughter of",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H43 'son/daughter of'",
      "classification": "pii"
    },
    {
      "name": "verificationCapacity",
      "label": "Capacity in which the return is verified",
      "type": "enum",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H46; 'DataBase' sheet column F 'Capacity'",
      "validation": {
        "enum": [
          "self",
          "representative"
        ]
      }
    },
    {
      "name": "verificationPAN",
      "label": "PAN held by the person verifying the return",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell G47 'I am holding Permanent Account Number'",
      "validation": {
        "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$"
      },
      "classification": "pii"
    },
    {
      "name": "verificationPlace",
      "label": "Place of verification",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H48 'Place'"
    },
    {
      "name": "preparedByTaxReturnPreparer",
      "label": "Was this return prepared by a Tax Return Preparer (TRP)?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell D49 'If the return has been prepared by a Tax Return Preparer (TRP) give further details below'"
    },
    {
      "name": "trpIdentificationNumber",
      "label": "TRP identification number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell D50 'Identification No. of TRP'",
      "visibleWhen": {
        "field": "preparedByTaxReturnPreparer",
        "equals": true
      },
      "requiredWhen": {
        "field": "preparedByTaxReturnPreparer",
        "equals": true
      }
    },
    {
      "name": "trpName",
      "label": "Name of the TRP",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H50 'NAME OF TRP'",
      "visibleWhen": {
        "field": "preparedByTaxReturnPreparer",
        "equals": true
      },
      "requiredWhen": {
        "field": "preparedByTaxReturnPreparer",
        "equals": true
      },
      "classification": "pii"
    }
  ],
  "documents": [
    {
      "id": "form16",
      "label": "Form 16 (salary TDS certificate), issued by the employer",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "hasSalaryOrPensionIncome",
        "equals": true
      },
      "belongsTo": "applicant",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm) — line B1 'SALARY / PENSION' figures are sourced from Form 16"
    },
    {
      "id": "form26ASOrAIS",
      "label": "Form 26AS / Annual Information Statement (AIS)",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet — TDS/TCS/advance-tax figures are pre-filled from Form 26AS/AIS on the e-Filing portal"
    },
    {
      "id": "bankStatement",
      "label": "Bank account statement or passbook (refund/interest-income account)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet — bank account/IFSC details"
    },
    {
      "id": "form10BA",
      "label": "Form 10BA (declaration for claiming section 80GG deduction)",
      "category": "attestation",
      "required": false,
      "requiredWhen": {
        "field": "deduction80GG",
        "greaterThan": 0
      },
      "belongsTo": "applicant",
      "statement": "Acknowledgement number of Form 10BA",
      "sourceRef": "ITR-1 SAHAJ Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR1_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F153 'Acknowledgement number of Form 10BA'"
    }
  ],
  "steps": [
    {
      "id": "general_information",
      "title": "General information",
      "fields": [
        "residentialStatus",
        "panNumber",
        "firstName",
        "middleName",
        "lastName",
        "aadhaarNumber",
        "aadhaarEnrolmentId",
        "dateOfBirth",
        "natureOfEmployment",
        "primaryEmail",
        "secondaryEmail",
        "primaryMobileNumber",
        "secondaryMobileNumber",
        "primaryAddressFlatDoorBlock",
        "primaryAddressPremisesName",
        "primaryAddressRoadStreet",
        "primaryAddressAreaLocality",
        "primaryAddressTownCityDistrict",
        "primaryAddressState",
        "primaryAddressCountry",
        "primaryAddressPinCode",
        "primaryAddressZipCode",
        "secondaryAddressSameAsPrimary",
        "secondaryAddressFlatDoorBlock",
        "secondaryAddressTownCityDistrict",
        "secondaryAddressState",
        "secondaryAddressCountry",
        "secondaryAddressPinCode"
      ],
      "next": "eligibility_and_compliance"
    },
    {
      "id": "eligibility_and_compliance",
      "title": "Eligibility and filing compliance",
      "fields": [
        "optsOutOfNewTaxRegime115BAC6",
        "filingUnderSeventhProvisoOnly",
        "depositsExceedOneCroreInCurrentAccounts",
        "foreignTravelExpenditureExceedsTwoLakh",
        "electricityExpenditureExceedsOneLakh",
        "meetsOtherSeventhProvisoConditions",
        "filedUnderSection",
        "isRevisedOrDefectiveReturn",
        "originalReturnReceiptNumber",
        "originalReturnFilingDate",
        "filedByRepresentativeAssessee",
        "representativeName",
        "representativeEmail",
        "representativeContactNumber"
      ],
      "next": "income_salary_pension"
    },
    {
      "id": "income_salary_pension",
      "title": "Income from salary/pension",
      "fields": [
        "hasSalaryOrPensionIncome",
        "salaryAsPerSection17_1",
        "valueOfPerquisitesSection17_2",
        "profitInLieuOfSalarySection17_3",
        "totalExemptAllowancesSection10",
        "standardDeductionSection16_ia",
        "entertainmentAllowanceDeductionSection16_ii",
        "professionalTaxDeductionSection16_iii"
      ],
      "next": "income_house_property"
    },
    {
      "id": "income_house_property",
      "title": "Income from house property",
      "fields": [
        "numberOfHouseProperties",
        "property1Type",
        "property1GrossRentReceived",
        "property1TaxPaidToLocalAuthorities",
        "property1InterestOnBorrowedCapital",
        "property2Type",
        "property2GrossRentReceived",
        "property2TaxPaidToLocalAuthorities",
        "property2InterestOnBorrowedCapital"
      ],
      "next": "income_other_sources"
    },
    {
      "id": "income_other_sources",
      "title": "Income from other sources",
      "fields": [
        "interestFromSavingsBankAccount",
        "interestFromDeposits",
        "incomeFromFamilyPension",
        "dividendIncome",
        "otherIncomeSourceDescription",
        "otherIncomeSourceAmount",
        "deductionSection57iiaFamilyPension"
      ],
      "next": "deductions"
    },
    {
      "id": "deductions",
      "title": "Deductions (Chapter VI-A)",
      "fields": [
        "deduction80C",
        "deduction80CCC",
        "deduction80CCD1",
        "deduction80CCD1B",
        "deduction80CCD2",
        "deduction80D_healthInsurancePremium",
        "deduction80D_medicalExpenditure",
        "deduction80D_preventiveHealthCheckup",
        "deduction80DD",
        "deduction80DD_disabilitySeverity",
        "deduction80DDB",
        "deduction80DDB_specifiedDiseaseName",
        "deduction80E",
        "deduction80EE",
        "deduction80EEA",
        "deduction80EEB",
        "deduction80G",
        "deduction80GG",
        "form10BAAcknowledgementNumber",
        "deduction80GGA",
        "deduction80GGC",
        "deduction80TTA",
        "deduction80TTB",
        "deduction80U",
        "deduction80U_disabilitySeverity",
        "deduction80CCH",
        "otherDeductionsChapterVIA"
      ],
      "next": "taxes_paid"
    },
    {
      "id": "taxes_paid",
      "title": "Taxes paid",
      "fields": [
        "totalTDSOnSalary",
        "totalTDSOnOtherIncome",
        "totalTCS",
        "totalAdvanceTaxPaid",
        "totalSelfAssessmentTaxPaid"
      ],
      "next": "bank_details"
    },
    {
      "id": "bank_details",
      "title": "Bank account details",
      "fields": [
        "hasIndianBankAccount",
        "bankAccountIFSCCode",
        "bankAccountName",
        "bankAccountNumber",
        "bankAccountType",
        "selectedForRefundCredit"
      ],
      "next": "exempt_income"
    },
    {
      "id": "exempt_income",
      "title": "Exempt income (for reporting)",
      "fields": [
        "agricultureIncomeUpToFiveThousand",
        "exemptDividendIncomeSection10_34",
        "otherExemptIncomeDescription",
        "otherExemptIncomeAmount"
      ],
      "next": "verification"
    },
    {
      "id": "verification",
      "title": "Verification",
      "fields": [
        "verificationDeclarantFullName",
        "verificationSonDaughterOf",
        "verificationCapacity",
        "verificationPAN",
        "verificationPlace",
        "preparedByTaxReturnPreparer",
        "trpIdentificationNumber",
        "trpName"
      ]
    }
  ]
}