{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "in/incometax/individual-tax-return-itr4-sugam", "version": "1.0.0", "title": "India Individual/HUF/Firm Income Tax Return (ITR-4 SUGAM, Assessment Year 2026-27)", "description": "Prepare and review an ITR-4 (SUGAM) Indian income tax return for a resident individual, Hindu Undivided Family (HUF), or firm (other than an LLP) with total income up to Rs. 50 lakh who has opted into presumptive taxation of business income under section 44AD, professional income under section 44ADA, or goods-carriage income under section 44AE, and who may also have salary/pension, up to two house properties, other-sources income, and long-term capital gains under section 112A up to Rs. 1.25 lakh. ITR-4 is not usable by, and this document does not model, a director in a company, an investor in unlisted equity shares, a person with ESOP-deferred tax, agricultural income over Rs. 5,000, foreign assets/income, or capital gains other than the narrow section 112A allowance — those filers use ITR-2/3 instead. 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 filer reviews, corrects, and completes the return — the same shape as `in/incometax/individual-tax-return-itr1-sahaj`, whose general-information, deduction, taxes-paid, bank-details, and verification sections this document reuses and extends. This document is the second of the ITR-4/2/3 set to be authored (after ITR-1 SAHAJ) and models the notified ITR-4 form's own field set: general/identity information (including the filer-type and representative-assessee questions), the section 115BAC(6) new-tax-regime opt-out, seventh-proviso compliance questions, presumptive business/professional/goods-carriage income under Schedule BP and Schedule 44AE, a simplified financial-particulars balance sheet unique to presumptive filers, salary/pension income, up to two house properties, other-sources income, section 112A long-term-capital-gains reporting, the Chapter VI-A deduction schedule (including the two royalty deductions — 80QQB/80RRB — not present on ITR-1), aggregate TDS/TCS/advance-tax figures, refund bank account details, exempt-income reporting lines, and the verification/TRP block. 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": "2026-07-05", "documentRef": "ITR-4 SUGAM notified-form Excel utility, Assessment Year 2026-27, version 1.1 (ITR4_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/2026-07/ITR4_AY_26-27_V1.1.zip" }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-05", "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). Every field's sourceRef cites the specific worksheet and cell of that utility, plus the form's own printed line code (e.g. E1, E2, B2, C1, D13) 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": "2026-07-05" }, "license": "CC-BY-4.0", "fields": [ { "name": "filerType", "label": "Filer type", "type": "enum", "required": true, "description": "ITR-4 is restricted to a resident Individual, HUF, or Firm (other than an LLP); a company or LLP must use a different ITR.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AF35 'Status', and the form's own title cell K4 '[For Individuals, HUFs and Firms (other than LLP)...]'", "validation": { "enum": ["individual", "huf", "firm"] }, "fieldRole": "eligibility" }, { "name": "residentialStatus", "label": "Residential status", "type": "enum", "required": true, "description": "ITR-4 is restricted to a RESIDENT filer — non-resident and 'Resident but Not Ordinarily Resident' (RNOR) filers use ITR-2/ITR-3 instead.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E106 'Residential Status'; dropdown option cell AH106 'RES - 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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AM6 'Permanent Account Number '", "validation": { "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$" }, "classification": "pii" }, { "name": "firstName", "label": "First name", "type": "string", "required": true, "description": "For an HUF or firm, this holds the entity's name, following the same three-part name convention the e-Filing portal uses uniformly across filer types.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell W6 'Last Name'", "classification": "pii" }, { "name": "dateOfBirthOrFormation", "label": "Date of birth (individual) / formation (HUF or firm)", "type": "date", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AO35 'Date of Birth/Formation '", "classification": "pii" }, { "name": "aadhaarNumber", "label": "Aadhaar number (12 digits)", "type": "string", "required": false, "description": "Applicable to an individual filer only.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E32 'Aadhaar Number [Please enter the Aadhaar Number which is linked for your PAN in e-Filing portal. Applicable to Individual only]'", "validation": { "pattern": "^[0-9]{12}$" }, "classification": "pii" }, { "name": "aadhaarEnrolmentId", "label": "Aadhaar enrolment ID (28 digits)", "type": "string", "required": false, "description": "Only used when an Aadhaar Number has not yet been allotted.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E33 'Aadhaar Enrolment Id [Note: If Aadhaar Number is not yet allotted, then Aadhaar Enrolment Id is required...]'", "validation": { "pattern": "^[0-9]{28}$" }, "classification": "pii" }, { "name": "natureOfEmployment", "label": "Nature of employment", "type": "enum", "required": true, "description": "Employer category, or 'not_applicable' for filers with no salary income.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E35 'Nature of Employment'; 'DB' sheet EmployerCategory dropdown column (same convention as in/incometax/individual-tax-return-itr1-sahaj)", "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": "incomeTaxWardCircle", "label": "Income Tax Ward / Circle", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E29 'Income Tax Ward / Circle'" }, { "name": "primaryEmail", "label": "Primary email address", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E27 'Primary Email ID of the taxpayer '", "classification": "pii" }, { "name": "secondaryEmail", "label": "Secondary email address", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell S27 'Secondary Email ID'", "classification": "pii" }, { "name": "primaryMobileNumber", "label": "Primary mobile number", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AD27 'Primary Mobile No.'", "classification": "pii" }, { "name": "secondaryMobileNumber", "label": "Secondary mobile number", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AR27 'Secondary Mobile No. '", "classification": "pii" }, { "name": "landlineSTDCode", "label": "Residential/office phone — STD/ISD code", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AH27 'STD/ISD Code'", "classification": "pii" }, { "name": "landlinePhoneNumber", "label": "Residential/office phone number", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AM27 'Residential/Office Phone Number'", "classification": "pii" }, { "name": "primaryAddressFlatDoorBlock", "label": "Primary address — Flat/Door/Block No.", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E10 'Flat/ Door/ Block No.'", "classification": "pii" }, { "name": "primaryAddressPremisesName", "label": "Primary address — Name of Premises/Building/Village", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AD10 'Name of Premises/Building/Village'", "classification": "pii" }, { "name": "primaryAddressRoadStreet", "label": "Primary address — Road/Street/Post Office", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E12 'Road / Street/ Post Office'", "classification": "pii" }, { "name": "primaryAddressAreaLocality", "label": "Primary address — Area/Locality", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AD12 'Area / Locality'", "classification": "pii" }, { "name": "primaryAddressTownCityDistrict", "label": "Primary address — Town/City/District", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E14 'Town/City/District'", "classification": "pii" }, { "name": "primaryAddressState", "label": "Primary address — State", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell W14 'State'", "classification": "pii" }, { "name": "primaryAddressCountry", "label": "Primary address — Country/Region", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AF14 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AP14 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AK16 'ZIP Code'", "classification": "pii" }, { "name": "secondaryAddressSameAsPrimary", "label": "Is the secondary address the same as the primary address?", "type": "boolean", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E17 'Is the secondary address same as primary address?'" }, { "name": "secondaryAddressFlatDoorBlock", "label": "Secondary address — Flat/Door/Block No.", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E19 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E23 'Town/City/District'", "visibleWhen": { "field": "secondaryAddressSameAsPrimary", "equals": false }, "classification": "pii" }, { "name": "secondaryAddressState", "label": "Secondary address — State", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell W23 'State'", "visibleWhen": { "field": "secondaryAddressSameAsPrimary", "equals": false }, "classification": "pii" }, { "name": "secondaryAddressCountry", "label": "Secondary address — Country/Region", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AF23 'Country/Region'", "visibleWhen": { "field": "secondaryAddressSameAsPrimary", "equals": false }, "classification": "pii" }, { "name": "secondaryAddressPinCode", "label": "Secondary address — PIN code", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AP23 '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": "The default regime under section 115BAC(1A) is the 'new regime'; the 'old regime' can be chosen by opting out via Form 10-IEA, filed on or before the section 139(1) due date.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E72 '(A23b) Please select Option for current assessment year', explanatory note at cell E87" }, { "name": "form10IEAFilingDate", "label": "Date of filing of Form 10-IEA", "type": "date", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E74 'Date of filing '", "visibleWhen": { "field": "optsOutOfNewTaxRegime115BAC6", "equals": true }, "requiredWhen": { "field": "optsOutOfNewTaxRegime115BAC6", "equals": true } }, { "name": "form10IEAAcknowledgementNumber", "label": "Acknowledgement number of Form 10-IEA", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E75 'Acknowledgement number of form 10-IEA'", "visibleWhen": { "field": "optsOutOfNewTaxRegime115BAC6", "equals": true }, "requiredWhen": { "field": "optsOutOfNewTaxRegime115BAC6", "equals": true } }, { "name": "filingUnderSeventhProvisoOnly", "label": "Filing under the seventh proviso to section 139(1) though otherwise not required to file a return?", "type": "boolean", "required": true, "description": "Not applicable to a firm filer.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F89 'Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm)'" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E90", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E91", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E92", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E93", "visibleWhen": { "field": "filingUnderSeventhProvisoOnly", "equals": true }, "requiredWhen": { "field": "filingUnderSeventhProvisoOnly", "equals": true } }, { "name": "filedUnderSection", "label": "Return filed under section", "type": "enum", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E36/N36 dropdown (e.g. '139(1)-On or before due date')", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E39 'If revised/defective then enter'" }, { "name": "originalReturnReceiptNumber", "label": "Receipt number of the original return", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E41 'Receipt No.'", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell AH41 'Date of filing of original Return (DD/MM/YYYY) '", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F98 'Whether this return is being filed by a representative assessee?'" }, { "name": "representativeName", "label": "Name of the representative assessee", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G99 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G100 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell G101 'Contact no of the representative assessee'", "visibleWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "requiredWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "classification": "pii" }, { "name": "representativeCapacity", "label": "Capacity of representative", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E102 'Capacity of representative'", "visibleWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "requiredWhen": { "field": "filedByRepresentativeAssessee", "equals": true } }, { "name": "representativeAddress", "label": "Address of the representative", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E103 'Address of the representative'", "visibleWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "classification": "pii" }, { "name": "representativePAN", "label": "PAN of the representative", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E104 'Permanent Account Number (PAN) of the representative'", "validation": { "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$" }, "visibleWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "classification": "pii" }, { "name": "representativeAadhaar", "label": "Aadhaar number of the representative", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E105 'Aadhaar No. of the representative'", "validation": { "pattern": "^[0-9]{12}$" }, "visibleWhen": { "field": "filedByRepresentativeAssessee", "equals": true }, "classification": "pii" }, { "name": "natureOfBusinessOrProfession", "label": "Nature of business or profession", "type": "string", "required": true, "description": "If the filer runs more than one business/profession, this describes the main activity; the form's own three-activity breakdown table is out of scope, see VERIFICATION.md.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell D3 'Nature of business or profession if more than one business indicate the three main activities/ products'" }, { "name": "businessOrProfessionCode", "label": "Business/profession code", "type": "string", "required": true, "description": "The Income Tax Department's own notified business/profession activity code (see the form's own instructions for the code list).", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E4 'Code [Please see instruction No.9(ii)]'" }, { "name": "has44ADBusinessIncome", "label": "Do you have presumptive business income to report under section 44AD?", "type": "boolean", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell D11 'COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD'", "fieldRole": "eligibility" }, { "name": "grossTurnoverOrReceipts44AD", "label": "Gross turnover or gross receipts (section 44AD)", "type": "number", "required": false, "description": "Limited to Rs. 2 crore, extended to Rs. 3 crore if the cash-receipts portion (E1b+E1c) is at most 5% of this total.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell I19 (line E1)", "visibleWhen": { "field": "has44ADBusinessIncome", "equals": true }, "requiredWhen": { "field": "has44ADBusinessIncome", "equals": true } }, { "name": "turnoverThroughBankingChannels44AD", "label": "Turnover received through banking/electronic modes before the specified date (section 44AD)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E20 'Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or prescribed electronic modes received before specified date' (line E1a)", "visibleWhen": { "field": "has44ADBusinessIncome", "equals": true } }, { "name": "turnoverInCash44AD", "label": "Turnover received in cash (section 44AD)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E21 'Receipts in Cash ' (line E1b)", "visibleWhen": { "field": "has44ADBusinessIncome", "equals": true } }, { "name": "turnoverOtherModes44AD", "label": "Turnover received through any other mode (section 44AD)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E22 'Any mode other than a and b' (line E1c)", "visibleWhen": { "field": "has44ADBusinessIncome", "equals": true } }, { "name": "presumptiveIncome44AD", "label": "Presumptive income under section 44AD", "type": "number", "required": false, "description": "Minimum 6% of banking-channel turnover plus 8% of other turnover, or the (higher) amount actually earned.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell I26 (line E2)", "visibleWhen": { "field": "has44ADBusinessIncome", "equals": true }, "requiredWhen": { "field": "has44ADBusinessIncome", "equals": true } }, { "name": "has44ADAProfessionIncome", "label": "Do you have presumptive professional income to report under section 44ADA?", "type": "boolean", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell D28 'COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA'", "fieldRole": "eligibility" }, { "name": "grossReceipts44ADA", "label": "Gross receipts (section 44ADA)", "type": "number", "required": false, "description": "Limited to Rs. 50 lakh, extended to Rs. 75 lakh if the cash-receipts portion (E3b+E3c) is at most 5% of this total.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell I37 (line E3)", "visibleWhen": { "field": "has44ADAProfessionIncome", "equals": true }, "requiredWhen": { "field": "has44ADAProfessionIncome", "equals": true } }, { "name": "receiptsThroughBankingChannels44ADA", "label": "Receipts through banking/electronic modes before the specified date (section 44ADA)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E38 (line E3a)", "visibleWhen": { "field": "has44ADAProfessionIncome", "equals": true } }, { "name": "receiptsInCash44ADA", "label": "Receipts in cash (section 44ADA)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E39 'Receipts in Cash ' (line E3b)", "visibleWhen": { "field": "has44ADAProfessionIncome", "equals": true } }, { "name": "receiptsOtherModes44ADA", "label": "Receipts through any other mode (section 44ADA)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E40 'Any mode other than a and b' (line E3c)", "visibleWhen": { "field": "has44ADAProfessionIncome", "equals": true } }, { "name": "presumptiveIncomeProfession44ADA", "label": "Presumptive income under section 44ADA", "type": "number", "required": false, "description": "Minimum 50% of gross receipts, or the (higher) amount actually earned.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell O42 (line E4)", "visibleWhen": { "field": "has44ADAProfessionIncome", "equals": true }, "requiredWhen": { "field": "has44ADAProfessionIncome", "equals": true } }, { "name": "has44AEGoodsCarriageIncome", "label": "Do you have presumptive income to report from plying, hiring, or leasing goods carriages under section 44AE?", "type": "boolean", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell D43 'COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE'", "fieldRole": "eligibility" }, { "name": "numberOfGoodsCarriages", "label": "Number of goods carriages", "type": "integer", "required": false, "description": "Section 44AE ceases to apply, and the filer must use a different ITR, if the number of goods carriages owned at any time during the year exceeds 10.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Schedule 44AE' sheet rows 9-18 (per-vehicle schedule, Serial No. 1-10) and its own Note 'if the number of Vehicles owned at any time exceed 10 then the other ITR, as applicable, has to be filed'", "validation": { "minimum": 1, "maximum": 10 }, "visibleWhen": { "field": "has44AEGoodsCarriageIncome", "equals": true }, "requiredWhen": { "field": "has44AEGoodsCarriageIncome", "equals": true } }, { "name": "totalPresumptiveIncomeGoodsCarriage44AE", "label": "Total presumptive income from goods carriages (section 44AE)", "type": "number", "required": false, "description": "Computed at a minimum of Rs. 1,000 per ton per month for goods carriages exceeding 12MT tonnage, or Rs. 7,500 per month otherwise; the per-vehicle registration/tonnage/holding-period breakdown behind this total is out of scope, see VERIFICATION.md.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell I65 (line E5, 'total of column (5)')", "visibleWhen": { "field": "has44AEGoodsCarriageIncome", "equals": true }, "requiredWhen": { "field": "has44AEGoodsCarriageIncome", "equals": true } }, { "name": "salaryInterestPaidToPartners", "label": "Salary and interest paid to partners", "type": "number", "required": false, "description": "Only filled in by a firm filer.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet label cell E69 'Salary and interest paid to the partners ', value cell I69 (line E6); note at D70 'This is to be filled up only by firms'", "visibleWhen": { "field": "filerType", "equals": "firm" } }, { "name": "partnersOrProprietorsCapital", "label": "Partners'/proprietor's own capital", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E94 'Partners/ members own capital' (line E11), as on 31 March 2026", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "securedLoans", "label": "Secured loans", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E95 'Secured loans' (line E12)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "unsecuredLoans", "label": "Unsecured loans", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E96 'Unsecured loans' (line E13)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "advancesReceived", "label": "Advances", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E97 'Advances' (line E14)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "sundryCreditors", "label": "Sundry creditors", "type": "number", "required": false, "description": "Mandatory for presumptive filers per the form's own note.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E98 'Sundry creditors' (line E15); Note 'E15, E19, E20, E21,E22 are mandatory and others if available'", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] }, "requiredWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "otherLiabilities", "label": "Other liabilities", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E99 'Other liabilities ' (line E16)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "fixedAssets", "label": "Fixed assets", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E101 'Fixed assets' (line E18)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "investments", "label": "Investments", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E102 'Investments' (line E18(a))", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "inventories", "label": "Inventories", "type": "number", "required": false, "description": "Mandatory for presumptive filers per the form's own note.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E103 'Inventories ' (line E19)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] }, "requiredWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "sundryDebtors", "label": "Sundry debtors", "type": "number", "required": false, "description": "Mandatory for presumptive filers per the form's own note.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E104 'Sundry debtors' (line E20)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] }, "requiredWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "balanceWithBanks", "label": "Balance with banks", "type": "number", "required": false, "description": "Mandatory for presumptive filers per the form's own note.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E105 'Balance with banks' (line E21)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] }, "requiredWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "cashInHand", "label": "Cash-in-hand", "type": "number", "required": false, "description": "Mandatory for presumptive filers per the form's own note.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E106 'Cash-in-hand' (line E22)", "visibleWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] }, "requiredWhen": { "any": [{ "field": "has44ADBusinessIncome", "equals": true }, { "field": "has44ADAProfessionIncome", "equals": true }, { "field": "has44AEGoodsCarriageIncome", "equals": true }] } }, { "name": "loansAndAdvances", "label": "Loans and advances", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'BP' sheet cell E107 'Loans and 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lieu of salary as per section 17(3)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H114 'Profit in lieu of salary as per section 17(3)' (line B2(ic))", "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; the schedule's own per-allowance breakdown is out of scope, see VERIFICATION.md.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H121 'Less : Allowances to the extent exempt u/s 10' (line B2(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, not independently supplied by the filer.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H132 'Standard Deduction u/s 16(ia) ' (line B2(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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H133 'Entertainment allowance u/s 16(ii)' (line B2(iv))", "visibleWhen": { "field": "hasSalaryOrPensionIncome", "equals": true } }, { "name": "professionalTaxDeductionSection16_iii", "label": "Professional tax deduction under section 16(iii)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H134 'Professional tax u/s 16(iii)' (line B2(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-4 permits at most two house properties (one of which may be self-occupied); a third property requires ITR-2/3/5.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet label cell F19 'Type of House property?', selection entered in dropdown cell H19", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F25 'Gross rent received/ receivable/ lettable value during the year' (line 1a)", "visibleWhen": { "field": "numberOfHouseProperties", "greaterThan": 0 } }, { "name": "property1TaxPaidToLocalAuthorities", "label": "House property 1 — taxes paid to local authorities", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F27 'Tax paid to local authorities' (line 1c)", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F32 'Interest payable on borrowed capital ' (line 1h); Section 24(b) loan schedule", "visibleWhen": { "field": "numberOfHouseProperties", "greaterThan": 0 } }, { "name": "property2Type", "label": "House property 2 — type", "type": "enum", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet label cell F60 'Type Of House Property?', selection entered in dropdown cell H60 (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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F66 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F68 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'HP' sheet cell F73 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet rows 147-149 'Nature of Income' dropdown table; 'DB' sheet dropdown options (line B4)" }, { "name": "interestFromDeposits", "label": "Interest from deposits (bank/post office/cooperative society)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet rows 147-149 'Nature of Income' dropdown table; 'DB' sheet dropdown options (line B4)" }, { "name": "incomeFromFamilyPension", "label": "Income from family pension", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet rows 147-149 'Nature of Income' dropdown table; 'DB' sheet dropdown options (line B4)" }, { "name": "dividendIncome", "label": "Dividend income", "type": "number", "required": false, "description": "The form's own quarterly (advance-tax-interest) breakdown of dividend income is out of scope, see VERIFICATION.md.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H163 'Dividend (i+ii+iii+iv+v)' (line B4)" }, { "name": "otherIncomeSourceDescription", "label": "Other income (source description, if 'Any Other' selected)", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell Z147 \"Description ( If 'Any Other' selected) \" (line B4)" }, { "name": "otherIncomeSourceAmount", "label": "Other income (amount)", "type": "number", "required": false, "description": "Populated only when a corresponding other-income description is supplied.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet rows 147-149 'Nature of Income' dropdown table (line B4)" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F170 'Less: Deduction u/s 57(iia) (In case of family pension only)' (line B4)", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H175 (line C1)" }, { "name": "deduction80CCC", "label": "Deduction u/s 80CCC (pension fund payment)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H176 (line C2)" }, { "name": "deduction80CCD1", "label": "Deduction u/s 80CCD(1) (contribution to Central Government pension scheme)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H181 (line C3)" }, { "name": "deduction80CCD1B", "label": "Deduction u/s 80CCD(1B) (additional NPS contribution)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H186 (line C4)" }, { "name": "deduction80CCD2", "label": "Deduction u/s 80CCD(2) (employer's contribution to pension scheme)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H196 (line C5)" }, { "name": "deduction80D_healthInsurancePremium", "label": "Deduction u/s 80D — health insurance premium", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H200 '(A) Health Insurance Premium' (line C6a)" }, { "name": "deduction80D_medicalExpenditure", "label": "Deduction u/s 80D — medical expenditure", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H201 '(B) Medical expenditure' (line C6b)" }, { "name": "deduction80D_preventiveHealthCheckup", "label": "Deduction u/s 80D — preventive health check-up", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H202 '(C) Preventive health check-up' (line C6c)" }, { "name": "deduction80DD", "label": "Deduction u/s 80DD (maintenance/medical treatment of a dependent with disability)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H203 (line C7)" }, { "name": "deduction80DD_disabilitySeverity", "label": "Section 80DD — nature of the dependent's disability", "type": "enum", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'DB' sheet disability-severity dropdown column (same convention as in/incometax/individual-tax-return-itr1-sahaj)", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H204 (line C8)" }, { "name": "deduction80DDB_specifiedDiseaseName", "label": "Section 80DDB — name of the specified disease", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell P204 'Name of 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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H206 (line C9)" }, { "name": "deduction80EE", "label": "Deduction u/s 80EE (interest on residential house property loan)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H207 (line C10)" }, { "name": "deduction80EEA", "label": "Deduction u/s 80EEA (interest on loan for certain house property)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H208 (line C11)" }, { "name": "deduction80EEB", "label": "Deduction u/s 80EEB (interest on electric-vehicle loan)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H209 (line C12)" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H210 (line C13)" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H211 (line C14)" }, { "name": "form10BAAcknowledgementNumber", "label": "Form 10BA acknowledgement number", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F213 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H212 '80GGA'" }, { "name": "deduction80GGC", "label": "Deduction u/s 80GGC (contribution to a political party)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H214 (line C15)" }, { "name": "deduction80QQB", "label": "Deduction u/s 80QQB (royalty income of authors of certain books)", "type": "number", "required": false, "description": "Not present on ITR-1 SAHAJ; relevant to ITR-4 filers with section 44ADA professional (e.g. authorship) income.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H215 '80QQB-Royalty income of authors of certain books.'" }, { "name": "deduction80RRB", "label": "Deduction u/s 80RRB (royalty on patents)", "type": "number", "required": false, "description": "Not present on ITR-1 SAHAJ; relevant to ITR-4 filers with section 44ADA professional income.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H216 '80RRB-Royalty on patents'" }, { "name": "deduction80TTA", "label": "Deduction u/s 80TTA (interest on savings bank account, non-senior-citizen)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H217 (line C16)" }, { "name": "deduction80TTB", "label": "Deduction u/s 80TTB (interest on deposits, resident senior citizen)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H218 (line C17)" }, { "name": "deduction80U", "label": "Deduction u/s 80U (filer is an individual with disability)", "type": "number", "required": false, "description": "Individual filers only.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H219 (line C18)" }, { "name": "deduction80U_disabilitySeverity", "label": "Section 80U — nature of the filer's own disability", "type": "enum", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'DB' sheet disability-severity dropdown column (same convention as in/incometax/individual-tax-return-itr1-sahaj)", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H220 (line C18a)" }, { "name": "otherDeductionsChapterVIA", "label": "Any other deduction under Chapter VI-A", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell H221 'Any other deduction' (line C18b)" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Sch TDS1' sheet 'Details of Tax Deducted at Source from SALARY [As per FORM 16 issued by Employer(s)]', TOTAL row (cell C11; line D15 component)" }, { "name": "totalTDSOnOtherIncome", "label": "Total tax deducted at source on income other than salary (Schedules TDS2(i)/TDS2(ii))", "type": "number", "required": false, "description": "Aggregate TDS reported on Form 16A/Form 16C/16D; the schedules' own deductor-by-deductor breakdown is out of scope, see VERIFICATION.md.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Sch TDS2(i)'/'Sch TDS2(ii)' sheets, TOTAL rows (line D15 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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Sch TCS' sheet 'DETAILS OF TAX COLLECTED AT SOURCE', TOTAL row (cell I11; line D16)" }, { "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Sch IT' sheet 'Details of Advance Tax and Self Assessment Tax Payments', TOTAL row (cell H12); 'Taxes Paid and Verification' sheet cell H4 (line D13)" }, { "name": "totalSelfAssessmentTaxPaid", "label": "Total self-assessment tax paid", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H5 (line D14)" }, { "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-4 filer (resident) otherwise must report at least one account.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell E23 'Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select NO)?'" }, { "name": "bankAccountIFSCCode", "label": "Refund bank account — IFSC code", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell F30 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell G30 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H30 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell I30 'Type of Account'", "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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell J30 'Select Account for Refund Credit'", "visibleWhen": { "field": "hasIndianBankAccount", "equals": true } }, { "name": "hasLongTermCapitalGains112A", "label": "Do you have long-term capital gains under section 112A to report?", "type": "boolean", "required": true, "description": "ITR-4 permits only this narrow, non-chargeable-up-to-Rs.-1.25-lakh capital-gains allowance; any other capital gains require ITR-2/3.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet merged cell E18:I18 'Long Term capital gains u/s 112A not chargeable to Income-tax' (line code D18 'D20(a)'); form title cell K4", "fieldRole": "eligibility" }, { "name": "longTermCapitalGainsSaleConsideration112A", "label": "Total sale consideration (section 112A)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell E19 'Total sale consideration' (line D20(a)(i))", "visibleWhen": { "field": "hasLongTermCapitalGains112A", "equals": true }, "requiredWhen": { "field": "hasLongTermCapitalGains112A", "equals": true } }, { "name": "longTermCapitalGainsCostOfAcquisition112A", "label": "Total cost of acquisition (section 112A)", "type": "number", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell E20 'Total cost of acquisition' (line D20(a)(ii))", "visibleWhen": { "field": "hasLongTermCapitalGains112A", "equals": true }, "requiredWhen": { "field": "hasLongTermCapitalGains112A", "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. ITR-4 is not usable if agricultural income exceeds Rs. 5,000, per the form's own title/eligibility text.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet 'Exempt Income only for Reporting Purpose' table (rows 11-17, line D20); form title cell K4 'has agricultural income more than Rs.5000'" }, { "name": "otherExemptIncomeDescription", "label": "Other exempt income (category description)", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell I12 'Description' (line D20)" }, { "name": "otherExemptIncomeAmount", "label": "Other exempt income (amount)", "type": "number", "required": false, "description": "Populated only when a corresponding other-income description is supplied.", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell J12 'Amount' (line D20)" }, { "name": "verificationDeclarantFullName", "label": "Declarant's full name (in block letters)", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell C41 'I, '", "classification": "pii" }, { "name": "verificationSonDaughterOf", "label": "Son/daughter of", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H41 'son/daughter of'", "classification": "pii" }, { "name": "verificationCapacity", "label": "Capacity in which the return is verified", "type": "enum", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell H43 '(Select)', label cell C43 'provisions of the Income-tax Act, 1961, I further declare that I am making returns in my capacity as '", "validation": { "enum": ["self", "representative"] } }, { "name": "verificationPAN", "label": "PAN held by the person verifying the return", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell C46 'PAN'", "validation": { "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$" }, "classification": "pii" }, { "name": "verificationPlace", "label": "Place of verification", "type": "string", "required": true, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell C45 'Place'" }, { "name": "preparedByTaxReturnPreparer", "label": "Was this return prepared by a Tax Return Preparer (TRP)?", "type": "boolean", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell D47 'If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:'" }, { "name": "trpIdentificationNumber", "label": "TRP identification number", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell C48 'TRP PIN (10 Digit)'", "visibleWhen": { "field": "preparedByTaxReturnPreparer", "equals": true }, "requiredWhen": { "field": "preparedByTaxReturnPreparer", "equals": true } }, { "name": "trpName", "label": "Name of the TRP", "type": "string", "required": false, "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Taxes Paid and Verification' sheet cell G48 '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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm) — line B2 'Gross Salary' figures are sourced from Form 16" }, { "id": "form26ASOrAIS", "label": "Form 26AS / Annual Information Statement (AIS)", "category": "supporting-evidence", "required": true, "belongsTo": "applicant", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_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-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell F213 'Acknowledgement number of Form 10BA'" }, { "id": "form10IEA", "label": "Form 10-IEA (opting out of the new tax regime)", "category": "attestation", "required": false, "requiredWhen": { "field": "optsOutOfNewTaxRegime115BAC6", "equals": true }, "belongsTo": "applicant", "statement": "Acknowledgement number of Form 10-IEA", "sourceRef": "ITR-4 SUGAM Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR4_AY_26-27_V1.1.xlsm), 'Income Details' sheet cell E75 'Acknowledgement number of form 10-IEA'" } ], "steps": [ { "id": "general_information", "title": "General information", "fields": [ "filerType", "residentialStatus", "panNumber", "firstName", "middleName", "lastName", "dateOfBirthOrFormation", "aadhaarNumber", "aadhaarEnrolmentId", "natureOfEmployment", "incomeTaxWardCircle", "primaryEmail", "secondaryEmail", "primaryMobileNumber", "secondaryMobileNumber", "landlineSTDCode", "landlinePhoneNumber", "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", "form10IEAFilingDate", "form10IEAAcknowledgementNumber", "filingUnderSeventhProvisoOnly", "depositsExceedOneCroreInCurrentAccounts", "foreignTravelExpenditureExceedsTwoLakh", "electricityExpenditureExceedsOneLakh", "meetsOtherSeventhProvisoConditions", "filedUnderSection", "isRevisedOrDefectiveReturn", "originalReturnReceiptNumber", "originalReturnFilingDate", "filedByRepresentativeAssessee", "representativeName", "representativeEmail", "representativeContactNumber", "representativeCapacity", "representativeAddress", "representativePAN", "representativeAadhaar" ], "next": "business_and_profession_income" }, { "id": "business_and_profession_income", "title": "Presumptive business, professional, and goods-carriage income", "fields": [ "natureOfBusinessOrProfession", "businessOrProfessionCode", "has44ADBusinessIncome", "grossTurnoverOrReceipts44AD", "turnoverThroughBankingChannels44AD", "turnoverInCash44AD", "turnoverOtherModes44AD", "presumptiveIncome44AD", "has44ADAProfessionIncome", "grossReceipts44ADA", "receiptsThroughBankingChannels44ADA", "receiptsInCash44ADA", "receiptsOtherModes44ADA", "presumptiveIncomeProfession44ADA", "has44AEGoodsCarriageIncome", "numberOfGoodsCarriages", "totalPresumptiveIncomeGoodsCarriage44AE", "salaryInterestPaidToPartners" ], "next": "financial_particulars" }, { "id": "financial_particulars", "title": "Financial particulars of the business (simplified balance sheet)", "fields": [ "partnersOrProprietorsCapital", "securedLoans", "unsecuredLoans", "advancesReceived", "sundryCreditors", "otherLiabilities", "fixedAssets", "investments", "inventories", "sundryDebtors", "balanceWithBanks", "cashInHand", "loansAndAdvances", "otherAssets" ], "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", "deduction80QQB", "deduction80RRB", "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": "capital_gains_112a" }, { "id": "capital_gains_112a", "title": "Long-term capital gains under section 112A (for reporting)", "fields": [ "hasLongTermCapitalGains112A", "longTermCapitalGainsSaleConsideration112A", "longTermCapitalGainsCostOfAcquisition112A" ], "next": "exempt_income" }, { "id": "exempt_income", "title": "Exempt income (for reporting)", "fields": [ "agricultureIncomeUpToFiveThousand", "otherExemptIncomeDescription", "otherExemptIncomeAmount" ], "next": "verification" }, { "id": "verification", "title": "Verification", "fields": [ "verificationDeclarantFullName", "verificationSonDaughterOf", "verificationCapacity", "verificationPAN", "verificationPlace", "preparedByTaxReturnPreparer", "trpIdentificationNumber", "trpName" ] } ] }