{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pk/fbr/annexure-c-inadmissible-admissible-deductions",
  "version": "1.0.0",
  "title": "Pakistan FBR Annex-C — Inadmissible / Admissible Deductions",
  "description": "The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-C' — \"Inadmissible / Admissible Deductions\", the schedule that reconciles a taxpayer's accounting profit to taxable income by adding back thirty-one named categories of expenditure/provisions disallowed under specific sections of the Income Tax Ordinance, 2001 (sections 21 and 28, 29, 34, and 67) and then netting off ten named categories of amounts admissible for tax purposes but not already reflected in accounting profit (tax depreciation/amortization, unabsorbed carry-forwards, and accounting-vs-tax gain/loss differences on disposals). This is the sixth schema authored from this same nine-worksheet workbook, alongside the already-modelled 'IND (PROP-CG-OS)' (Form IT-1B, `pk/fbr/annual-individual-income-tax-return-it-1b`), 'IND (BUS PLUS)' (Form IT-2, `pk/fbr/annual-individual-income-tax-return-it-2`), 'Annex-A' (`pk/fbr/annexure-a-adjustable-tax`), 'Annex-B' (`pk/fbr/annexure-b-manufacturing-trading-profit-loss-account`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Unlike Annex-A's own header (a plain, independently-entered block), this worksheet's Name and CNIC cells are formula-linked directly to the 'IND (BUS PLUS)' worksheet in the same workbook — the same pattern already disclosed for Annex-B — confirming this Annex, like Annex-B, is filed alongside Form IT-2 rather than standalone. Like Annex-A and Annex-B, this worksheet's own single `dataValidations` rule validates every Amount-column row uniformly, including both of the sheet's own headline computed subtotals (\"Inadmissible Deductions [Sum of 2 to 32]\" and \"Admissible Deductions [Sum of 34 to 43]\") — the same materially different validation shape already established for this workbook's Annex-A/Annex-B siblings, where the equivalent totals on the IT-1B/IT-2/Wealth Statement siblings were excluded on the basis of carrying no validation rule at all. This version therefore models all forty-three rows (Sr. 1–43, both subtotals and every named component) as individually reportable Amount fields, following the same convention already established for Annex-A/Annex-B. Unlike Annex-B, this worksheet carries no per-business \"Separate form should be filled for each business\" instruction and no Business Name field — it reconciles at the whole-taxpayer level, drawing its inputs directly from Form IT-2 via formula rather than per-business entry. Each line item's own FBR classification code (e.g. Sr. 1's Code 3239) is a fixed lookup key printed on the source form, not a user-entered value; it is recorded in each field's own `sourceRef`/`description` for citation, following the same convention already used for Annex-A's and Annex-B's own line-item codes, rather than being modelled as a separate reportable field. This document opens no new vertical for Pakistan (Taxes was already opened by `pk/fbr/annual-individual-income-tax-return-it-1b`); it is this workbook's sixth companion schema and the eighth schema for Pakistan overall. Annexes D through F remain this workbook's own disclosed, open backlog for a future cycle. This document describes the form only; it does not submit anything on the filer's behalf, and does not imply endorsement by the Islamic Republic of Pakistan or the Federal Board of Revenue. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Pakistan.",
  "status": "draft",
  "jurisdiction": {
    "country": "PK",
    "level": "national"
  },
  "authority": {
    "name": "Federal Board of Revenue",
    "abbreviation": "FBR",
    "url": "https://www.fbr.gov.pk"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://download1.fbr.gov.pk/Docs/2024791373958696MANUALRETURN2024-NEW24-6-2024.xlsx",
    "retrievedAt": "2026-07-31",
    "documentRef": "FBR 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-C' — \"Inadmissible / Admissible Deductions\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-31",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-31",
    "notes": "GOV-5759 ('GovSchema Standard Research'). Re-scanned CATALOG.md fresh first: the immediately preceding GOV-5752 cycle's own VERIFICATION.md and this document's own workbook siblings (IT-1B, IT-2, Annex-A, Annex-B, Wealth Statement) had all explicitly named 'Annexes C through F' as this workbook's disclosed, open backlog, so this cycle picked up Annex-C, the next of the four, rather than re-screening the already-exhausted 5-of-6-vertical jurisdiction list a fifth consecutive time. Independently re-fetched the same workbook this cycle via plain `curl`: HTTP 200, size 104,097 bytes, sha256 `4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f` — byte-identical to every prior cycle's own recorded figures for this same workbook (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752), confirming no revision. Unzipped directly via Python's `zipfile` (no `unzip`/pip/openpyxl in this environment) and confirmed via `xl/workbook.xml`'s own `<sheets>` element that `Annex-C` (`sheetId=\"14\"`) maps to `r:id=\"rId5\"`, which `xl/_rels/workbook.xml.rels` resolves to `xl/worksheets/sheet5.xml`; parsed that sheet's own `sheetData` rows via Python's `xml.etree.ElementTree` (not regex, after an initial regex-based pass mis-attributed a header row's own shared-string values to the wrong cell references — corrected before this record was finalized), `xl/sharedStrings.xml` table, `mergeCells`, and `dataValidations` block.\n\nUnlike Annex-A's own header block (a plain, independently-entered Name/CNIC pair), this worksheet's Name (cell C3) and CNIC (cell C4) cells are populated by internal formulas — `IF('[2]IND (BUS PLUS)'!C3=\"\",\"\",'[2]IND (BUS PLUS)'!C3)` and the CNIC equivalent — pulling directly from the 'IND (BUS PLUS)' (Form IT-2) worksheet in the same workbook, the same formula-linking pattern already disclosed for Annex-B. Tax Year (cell E3) is pre-filled '2024'. NTN (cell E4) is a genuine direct-entry cell, unlike Name/CNIC.\n\nThe sheet's own single `dataValidation` rule (`type=\"whole\"`, `operator=\"greaterThanOrEqual\"`, `formula1=0`, `sqref=\"E4 E6:E48\"`) covers the NTN cell (E4) and the entire Amount column for Sr. 1–43 (rows 6–48) uniformly — **including both of this worksheet's own headline computed subtotals**, \"Inadmissible Deductions [Sum of 2 to 32]\" (Sr. 1, row 6) and \"Admissible Deductions [Sum of 34 to 43]\" (Sr. 33, row 38) — the same materially different validation shape already disclosed for this workbook's Annex-A and Annex-B siblings, and a genuine, observed structural difference from the IT-1B/IT-2/Wealth Statement siblings, where the equivalent totals were excluded on the basis of carrying no validation rule at all. Because every row here carries the identical constraint as its own components, this version models all 43 rows (Sr. 1–43, both subtotals and every named category) as individually reportable Amount fields, following the same convention already established for Annex-A/Annex-B. `taxpayerNtn` (unlike Annex-A's own NTN field, which this worksheet's counterpart sheet did not validate) is modelled with `validation.minimum: 0`, matching the observed `sqref` coverage.\n\nThis worksheet's own `<cols>` definition (column C width 98, style 43) and its lack of any printed 'Business Name' row (unlike Annex-B's own 'Separate form should be filled for each business' instruction beneath its title) confirm this schedule reconciles at the whole-taxpayer level rather than per-business — consistent with its Name/CNIC cells being formula-pulled directly from Form IT-2 rather than re-entered per business instance.\n\nEach line item's own FBR classification code (column D, e.g. Sr. 1's Code 3239, Sr. 19's Code 322902) is a fixed lookup key printed on the source form as plain numeric cells (`numFmtId=\"0\"`, General format — confirmed not a zero-padded text code), not a user-entered value; each is recorded in its own field's `sourceRef`/`description` for citation, following the same convention already used for Annex-A's and Annex-B's own line-item codes, rather than being modelled as a separate reportable field.\n\nThis worksheet's own `mergeCells` block (`A38:A48`, `A1:E1`, `A2:E2`, `A3:B3`, `A4:B4`, `A6:A37`) was independently parsed and found to contain only vertical section-label merges (\"Inadmissible Deductions\" spanning Sr. 1–32, \"Admissible Deductions\" spanning Sr. 33–43) and header-label merges — no column-collapsing merge of the kind disclosed for Annex-B's own Statement of Affairs section. This sheet's own `dimension` (`A1:X67`) extends beyond its populated content (rows 1–49); rows 50–63 carry no `<row>` element at all and rows 64–67 contain only empty, unstyled-with-data formatting cells — confirmed to carry no text, formula, or value of any kind, and not modelled. Unlike Annex-A/Annex-B, this worksheet is not printed across two pages and carries no repeated continuation header.\n\nRow 49's own bare \"Signature:\" (cell C49) / \"Date:\" (cell D49, entry cell E49) footer carries no accompanying declaration paragraph, the same shape already disclosed for Annex-A's own footer, so a single optional `declarationDate` field is modelled and no `documents[]` attestation entry is included, consistent with that sibling.\n\n8 conformance fixtures committed under `conformance/pk/fbr/annexure-c-inadmissible-admissible-deductions/1.0.0/`: 2 valid scenarios (a return with a handful of add-back categories and both subtotals reported; a return reporting every one of the 43 lines, subtotals included, plus a signed declaration date) and 6 mutation-control fixtures (a missing statically-required `taxYear`, a missing required `taxpayerCnic`, an out-of-range CNIC pattern violation, a negative amount on the `inadmissibleDeductionsTotal` subtotal field, a negative amount on an ordinary component field, and a negative `taxpayerNtn`) were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own `fields[]`, not committed) before being finalized: both valid scenarios at 0 errors, all 6 mutation controls each raising exactly 1 error. Validated clean with `node tools/validate.mjs` and `node tools/validate-ajv.mjs`, individually and as part of the full registry run. Pakistan remains at 3 of 6 verticals (a sixth schema within this workbook, and the eighth schema for Pakistan overall — not a new vertical); Annexes D through F remain this workbook's own disclosed, open backlog."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-31"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerName",
      "label": "Name",
      "type": "string",
      "required": true,
      "description": "Full name of the individual taxpayer this Annex-C schedule belongs to. Unlike Annex-A's own header, this cell is populated by an internal formula pulling from the 'IND (BUS PLUS)' (Form IT-2) worksheet in the same workbook — the same formula-linking pattern already disclosed for Annex-B — confirming this Annex is filed alongside Form IT-2, not standalone.",
      "sourceRef": "Worksheet 'Annex-C', row 3 — \"Name*\" (cell C3, formula-linked to 'IND (BUS PLUS)'!C3)"
    },
    {
      "name": "taxpayerCnic",
      "label": "CNIC",
      "type": "string",
      "required": true,
      "description": "Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. Like the Name field, this cell is formula-linked to the 'IND (BUS PLUS)' worksheet rather than independently entered. This worksheet's own single dataValidation rule does not cover this cell; the 13-digit format is applied here by convention, consistent with every other worksheet in this workbook.",
      "sourceRef": "Worksheet 'Annex-C', row 4 — \"CNIC*\" (cell C4, formula-linked to 'IND (BUS PLUS)'!C4, not itself data-validation-constrained on this sheet)",
      "validation": {
        "pattern": "^\\d{13}$"
      }
    },
    {
      "name": "taxpayerNtn",
      "label": "NTN",
      "type": "string",
      "required": false,
      "description": "Taxpayer's National Tax Number (NTN). Unlike Annex-A's own NTN cell, this worksheet's own single dataValidation rule (type \"whole\", operator \"greaterThanOrEqual\", formula1 0) explicitly covers this cell (E4), constraining it to a non-negative whole number — the same shape already disclosed for Annex-B's own NTN cell.",
      "sourceRef": "Worksheet 'Annex-C', row 4 — \"NTN\" (cell E4)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxYear",
      "label": "Tax Year",
      "type": "string",
      "required": true,
      "description": "The tax year this Annex-C schedule covers, e.g. \"2024\". This source is itself the Tax Year 2024 edition of the Manual Return workbook; the value is pre-filled on this worksheet's header.",
      "sourceRef": "Worksheet 'Annex-C', row 3 — \"Tax Year\", pre-filled \"2024\" (cell E3)"
    },
    {
      "name": "inadmissibleDeductionsTotal",
      "label": "Sr. 1 — Inadmissible Deductions [Sum of 2 to 32]",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 3239 — \"Inadmissible Deductions [Sum of 2 to 32]\" — amount (column E). This is a computed subtotal row; like every other line on this worksheet it carries the same numeric-entry validation as its own components (see this document's own verification notes).",
      "sourceRef": "Worksheet 'Annex-C', row 6 — Sr. 1, Code 3239, \"Inadmissible Deductions [Sum of 2 to 32]\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackProvisionObsoleteStocksStoresSparesFixedAssets",
      "label": "Sr. 2 — Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 3202 — \"Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 7 — Sr. 2, Code 3202, \"Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackProvisionDiminutionValueInvestment",
      "label": "Sr. 3 — Add Backs Provision for Diminution in Value of Investment",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 3203 — \"Add Backs Provision for Diminution in Value of Investment\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 8 — Sr. 3, Code 3203, \"Add Backs Provision for Diminution in Value of Investment\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21aCessRateTaxOnProfits",
      "label": "Sr. 4 — Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 3205 — \"Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 9 — Sr. 4, Code 3205, \"Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21bTaxDeductedAtSource",
      "label": "Sr. 5 — Add Backs u/s 21(b) Amount of Tax Deducted at Source",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 3206 — \"Add Backs u/s 21(b) Amount of Tax Deducted at Source\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 10 — Sr. 5, Code 3206, \"Add Backs u/s 21(b) Amount of Tax Deducted at Source\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21cTaxNotDeductedOrPaid",
      "label": "Sr. 6 — Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 3207 — \"Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 11 — Sr. 6, Code 3207, \"Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21caCommissionExcessNonAtlSupplies",
      "label": "Sr. 7 — Add Backs u/s 21(ca) commission in excess of 0.2% of grass amount of supplies to a person not appearing in ATL in third schedule to Sales Tax Act, 1990.",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 3227 — \"Add Backs u/s 21(ca) commission in excess of 0.2% of grass amount of supplies to a person not appearing in ATL in third schedule to Sales Tax Act, 1990.\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 12 — Sr. 7, Code 3227, \"Add Backs u/s 21(ca) commission in excess of 0.2% of grass amount of supplies to a person not appearing in ATL in third schedule to Sales Tax Act, 1990.\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21dEntertainmentExpenditure",
      "label": "Sr. 8 — Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 3208 — \"Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 13 — Sr. 8, Code 3208, \"Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21eUnrecognizedFundContributions",
      "label": "Sr. 9 — Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 3209 — \"Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 14 — Sr. 9, Code 3209, \"Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21fFundsNoTaxDeductionArrangement",
      "label": "Sr. 10 — Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax at source",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 3210 — \"Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax at source\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 15 — Sr. 10, Code 3210, \"Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax at source\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21gFinePenalty",
      "label": "Sr. 11 — Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 3211 — \"Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 16 — Sr. 11, Code 3211, \"Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21hPersonalExpenditure",
      "label": "Sr. 12 — Add Backs u/s 21(h) Personal Expenditure",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 3212 — \"Add Backs u/s 21(h) Personal Expenditure\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 17 — Sr. 12, Code 3212, \"Add Backs u/s 21(h) Personal Expenditure\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21iReservesFundsCapitalized",
      "label": "Sr. 13 — Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 3204 — \"Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 18 — Sr. 13, Code 3204, \"Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21jAopMemberPayments",
      "label": "Sr. 14 — Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an AOP to its member",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 3213 — \"Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an AOP to its member\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 19 — Sr. 14, Code 3213, \"Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an AOP to its member\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21lExpenditureNotPrescribedMode",
      "label": "Sr. 15 — Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not paid through prescribed mode",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 3215 — \"Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not paid through prescribed mode\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 20 — Sr. 15, Code 3215, \"Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not paid through prescribed mode\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21mSalaryNotPrescribedMode",
      "label": "Sr. 16 — Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 3216 — \"Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 21 — Sr. 16, Code 3216, \"Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21nCapitalExpenditure",
      "label": "Sr. 17 — Add Backs u/s 21(n) Capital Expenditure",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 3217 — \"Add Backs u/s 21(n) Capital Expenditure\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 22 — Sr. 17, Code 3217, \"Add Backs u/s 21(n) Capital Expenditure\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21oPharmaPromotionExpense",
      "label": "Sr. 18 — Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 3224 — \"Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 23 — Sr. 18, Code 3224, \"Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21pUtilityBillsNotPrescribedMode",
      "label": "Sr. 19 — Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 322902 — \"Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 24 — Sr. 19, Code 322902, \"Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection21qUnregisteredSalesTaxPersonExpense",
      "label": "Sr. 20 — Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 322903 — \"Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 25 — Sr. 20, Code 322903, \"Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection28LeaseRentalNotAdmissible",
      "label": "Sr. 21 — Add Backs u/s 28(1)(b) Lease Rental not admissible",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 3220 — \"Add Backs u/s 28(1)(b) Lease Rental not admissible\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 26 — Sr. 21, Code 3220, \"Add Backs u/s 28(1)(b) Lease Rental not admissible\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection29DoubtfulDebtsProvision",
      "label": "Sr. 22 — Add Backs u/s 29(2) Provision for Doubtful Debts",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 3201 — \"Add Backs u/s 29(2) Provision for Doubtful Debts\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 27 — Sr. 22, Code 3201, \"Add Backs u/s 29(2) Provision for Doubtful Debts\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection34LiabilitiesUnpaidThreeYears",
      "label": "Sr. 23 — Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 3219 — \"Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 28 — Sr. 23, Code 3219, \"Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackSection67NonBusinessIncomeExpense",
      "label": "Sr. 24 — Add Backs u/s 67(1) Expenditure attributable to Non-Business Income",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 3218 — \"Add Backs u/s 67(1) Expenditure attributable to Non-Business Income\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 29 — Sr. 24, Code 3218, \"Add Backs u/s 67(1) Expenditure attributable to Non-Business Income\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackTaxGainSaleIntangibles",
      "label": "Sr. 25 — Add Backs Tax Gain on Sale of Intangibles",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 3225 — \"Add Backs Tax Gain on Sale of Intangibles\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 30 — Sr. 25, Code 3225, \"Add Backs Tax Gain on Sale of Intangibles\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackTaxGainSaleAssets",
      "label": "Sr. 26 — Add Backs Tax Gain on Sale of Assets",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 3226 — \"Add Backs Tax Gain on Sale of Assets\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 31 — Sr. 26, Code 3226, \"Add Backs Tax Gain on Sale of Assets\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackPreCommencementExpenditureDeferredCost",
      "label": "Sr. 27 — Add Backs Pre-Commencement Expenditure / Deferred Cost",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 3230 — \"Add Backs Pre-Commencement Expenditure / Deferred Cost\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 32 — Sr. 27, Code 3230, \"Add Backs Pre-Commencement Expenditure / Deferred Cost\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackAccountingLossSaleIntangibles",
      "label": "Sr. 28 — Add Backs Accounting (Loss) on Sale of Intangibles",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 3235 — \"Add Backs Accounting (Loss) on Sale of Intangibles\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 33 — Sr. 28, Code 3235, \"Add Backs Accounting (Loss) on Sale of Intangibles\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackAccountingLossSaleAssets",
      "label": "Sr. 29 — Add Backs Accounting (Loss) on Sale of Assets",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 3236 — \"Add Backs Accounting (Loss) on Sale of Assets\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 34 — Sr. 29, Code 3236, \"Add Backs Accounting (Loss) on Sale of Assets\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackAccountingAmortization",
      "label": "Sr. 30 — Add Backs Accounting Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 3237 — \"Add Backs Accounting Amortization\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 35 — Sr. 30, Code 3237, \"Add Backs Accounting Amortization\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "addBackAccountingDepreciation",
      "label": "Sr. 31 — Add Backs Accounting Depreciation",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 3238 — \"Add Backs Accounting Depreciation\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 36 — Sr. 31, Code 3238, \"Add Backs Accounting Depreciation\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherInadmissibleDeductions",
      "label": "Sr. 32 — Other Inadmissible Deductions",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 3234 — \"Other Inadmissible Deductions\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 37 — Sr. 32, Code 3234, \"Other Inadmissible Deductions\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "admissibleDeductionsTotal",
      "label": "Sr. 33 — Admissible Deductions [Sum of 34 to 43]",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 3259 — \"Admissible Deductions [Sum of 34 to 43]\" — amount (column E). This is a computed subtotal row; like every other line on this worksheet it carries the same numeric-entry validation as its own components (see this document's own verification notes).",
      "sourceRef": "Worksheet 'Annex-C', row 38 — Sr. 33, Code 3259, \"Admissible Deductions [Sum of 34 to 43]\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "accountingGainSaleIntangibles",
      "label": "Sr. 34 — Accounting Gain on Sale of Intangibles",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 3245 — \"Accounting Gain on Sale of Intangibles\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 39 — Sr. 34, Code 3245, \"Accounting Gain on Sale of Intangibles\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "accountingGainSaleAssets",
      "label": "Sr. 35 — Accounting Gain on Sale of Assets",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 3246 — \"Accounting Gain on Sale of Assets\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 40 — Sr. 35, Code 3246, \"Accounting Gain on Sale of Assets\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAmortizationCurrentYear",
      "label": "Sr. 36 — Tax Amortization for Current Year",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 3247 — \"Tax Amortization for Current Year\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 41 — Sr. 36, Code 3247, \"Tax Amortization for Current Year\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYear",
      "label": "Sr. 37 — Tax Depreciation / Initial Allowance for Current Year",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 3248 — \"Tax Depreciation / Initial Allowance for Current Year\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 42 — Sr. 37, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "admissiblePreCommencementExpenditureDeferredCost",
      "label": "Sr. 38 — Pre-Commencement Expenditure / Deferred Cost",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 3250 — \"Pre-Commencement Expenditure / Deferred Cost\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 43 — Sr. 38, Code 3250, \"Pre-Commencement Expenditure / Deferred Cost\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherAdmissibleDeductions",
      "label": "Sr. 39 — Other Admissible Deductions",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 3254 — \"Other Admissible Deductions\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 44 — Sr. 39, Code 3254, \"Other Admissible Deductions\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxLossSaleIntangibles",
      "label": "Sr. 40 — Tax (Loss) on Sale of Intangibles",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 3255 — \"Tax (Loss) on Sale of Intangibles\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 45 — Sr. 40, Code 3255, \"Tax (Loss) on Sale of Intangibles\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxLossSaleAssets",
      "label": "Sr. 41 — Tax (Loss) on Sale of Assets",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 3256 — \"Tax (Loss) on Sale of Assets\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 46 — Sr. 41, Code 3256, \"Tax (Loss) on Sale of Assets\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "unabsorbedTaxAmortizationPreviousYears",
      "label": "Sr. 42 — Unabsorbed Tax Amortization for Previous Years",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 3257 — \"Unabsorbed Tax Amortization for Previous Years\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 47 — Sr. 42, Code 3257, \"Unabsorbed Tax Amortization for Previous Years\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "unabsorbedTaxDepreciationPreviousYears",
      "label": "Sr. 43 — Unabsorbed Tax Depreciation for Previous Years",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 3258 — \"Unabsorbed Tax Depreciation for Previous Years\" — amount (column E).",
      "sourceRef": "Worksheet 'Annex-C', row 48 — Sr. 43, Code 3258, \"Unabsorbed Tax Depreciation for Previous Years\" (column E, \"Amount\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarationDate",
      "label": "Date",
      "type": "date",
      "required": false,
      "description": "Date this annexure is signed. Like Annex-A, this worksheet carries a bare \"Signature:\" / \"Date:\" footer with no accompanying declaration paragraph, so no `documents[]` attestation entry is modelled here.",
      "sourceRef": "Worksheet 'Annex-C', row 49 — \"Signature:\" (cell C49) / \"Date:\" (cell D49, entry cell E49)"
    }
  ]
}