{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pk/fbr/annexure-e-minimum-final-tax-chargeable",
  "version": "1.0.0",
  "title": "Pakistan FBR Annex-E — Minimum Tax Chargeable / Final Tax Chargeable",
  "description": "The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-E' — the schedule of withholding-tax amounts collected or deducted from the taxpayer under the Minimum Tax regime (section 113/Division IX, e.g. imports under section 148, payments to non-residents, payment for goods/services/contracts, brokerage/commission, and imported-mobile-phone levies, across fifty-one named categories) and, in a second table on the same sheet, under the Final Tax regime (section 154 export proceeds and related categories, and section 156A petroleum commission, across seven named categories), each reported as a Receipts/Value amount, a Tax Collectible-or-Chargeable amount, an Attributable Taxable Income amount, a Tax on Attributable Taxable Income amount, and a Minimum-Tax-Chargeable-or-Difference amount. This is the eighth 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`), 'Annex-C' (`pk/fbr/annexure-c-inadmissible-admissible-deductions`), 'Annex-D' (`pk/fbr/annexure-d-depreciation-amortization`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Unlike Annex-B/Annex-C/Annex-D's own Name/CNIC cells, which are formula-linked to the 'IND (BUS PLUS)' worksheet, this worksheet's own Name and CNIC cells are plain blank entry cells — reverting to Annex-A's own plain-header convention. This worksheet's own single `dataValidation` rule (`sqref=\"I3 E12:I55\"`) covers the NTN cell and the Minimum Tax table's own Sr. 8 through Sr. 51 rows, but not that same table's own headline total (Sr. 1) or its own Sr. 2 through Sr. 7 rows, and not the Final Tax table at all — every printed, fillable cell is nonetheless modelled as a field regardless of validation coverage, consistent with this workbook's own established convention. 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 eighth companion schema and the tenth schema for Pakistan overall. Annex-F remains 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-E'"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-31",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-31",
    "notes": "GOV-5773 (\"GovSchema Standard Research\"). Re-scanned CATALOG.md fresh first: the immediately preceding GOV-5766 cycle's own VERIFICATION.md, and this document's own workbook siblings (IT-1B, IT-2, Annex-A, Annex-B, Annex-C, Annex-D, Wealth Statement), had all explicitly named \"Annexes E and F\" as this workbook's disclosed, open backlog, with the 16-jurisdiction \"5 of 6 verticals\" gap list already re-screened a dead end across six consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759, GOV-5766). This cycle picked up Annex-E, the next of the two remaining Annexes, rather than re-screening that same jurisdiction list a seventh 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, GOV-5759, GOV-5766), 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-E` (`sheetId=\"16\"`) maps to `r:id=\"rId7\"`, which `xl/_rels/workbook.xml.rels` resolves to `xl/worksheets/sheet7.xml`; parsed that sheet's own `sheetData` rows directly via Python's `xml.etree.ElementTree`, `xl/sharedStrings.xml` table, `mergeCells`, and `dataValidations` block from the raw XML.\n\nThis worksheet's own header block (rows 1-3) differs from Annex-B/Annex-C/Annex-D's own formula-linked headers: Name (cell C2, merged C2:G2) and CNIC (cell C3, merged C3:G3) are both plain blank shared-string cells (shared-string index 299, an empty string) with no `<f>` formula element — confirmed by direct inspection of the raw cell XML, not inferred — reverting to Annex-A's own plain-header convention rather than continuing the formula-link pattern established by the three immediately preceding companions. Tax Year (cell I2) is pre-filled \"2024\". NTN (cell I3) is a genuine direct-entry cell and is covered by this worksheet's own single `dataValidation` rule.\n\nThis worksheet's own `dimension`/Print_Area (A1:I65) and populated content (rows 1-65) describe two separate line-item tables sharing one five-column amount layout (columns E-I), not a single flat list: a \"Minimum Tax Chargeable\" table (rows 5-55, Sr. 1 headline total plus Sr. 2 through Sr. 51, fifty withholding/advance-tax categories under the Minimum Tax regime — imports under section 148 at various rates, payments to non-residents under section 152, payments for goods/services/contracts under section 153, brokerage/commission under section 233, and imported-mobile-phone unit levies under section 148) and a \"Final Tax Chargeable\" table (rows 56-64, its own header re-printed at row 56 with its own column-letter sub-labels at row 57, then seven rows, Sr. 51 through Sr. 57 — export-proceeds and related categories under section 154, and a petroleum-commission category under section 156A). The second table's own Sr. numbering independently restarts from 51 rather than continuing from the first table's own Sr. 51 — a genuine printed-numbering coincidence (both tables happen to reach Sr. 51 as their own last/first row respectively), quoted verbatim and disclosed, not corrected; every field sourced from the second table is labelled \"(second table, restarting its own Sr. numbering from 51)\" in its own description to disambiguate from the first table's own identically-numbered Sr. 51 row.\n\nThe first table's own five amount columns are labelled (row 4): \"Receipts / Value\" (E), \"Tax Collectible / Deductible\" (F), \"Attributable Taxable Income\" (G), \"Tax on Attributable Taxable Income\" (H), \"Minimum Tax Chargeable\" (I) — re-labelled with single-letter sub-headers A-E at row 5 (a cross-reference convention already seen on Annex-A/Annex-B). The second table's own header (row 56) is identical except column F reads \"Final Tax Chargeable\" (not \"Tax Collectible / Deductible\") and column I reads \"Difference (Option Valid if <=0)\" (not \"Minimum Tax Chargeable\") — both independently confirmed from the raw shared-strings table (indices 300/309 and 303/310 respectively) and modelled as materially different field labels/descriptions per table, not treated as the same column reused.\n\nThis worksheet's own single `dataValidation` rule (`type=\"whole\"`, `operator=\"greaterThanOrEqual\"`, `formula1=0`, `sqref=\"I3 E12:I55\"`) was independently parsed: `I3` covers the NTN cell; `E12:I55` covers all five amount columns for the first table's own Sr. 8 through Sr. 51 rows (rows 12-55) only — the headline Sr. 1 total (row 5) and Sr. 2 through Sr. 7 (rows 6-11, the six lowest-numbered import categories) carry no numeric-entry validation on this sheet, and the entire second table (rows 58-64) carries none either. Every printed, fillable cell is nonetheless modelled as a field regardless of whether it carries a `dataValidation` rule — the rule is treated as an added numeric constraint where present, not a signal of a field's existence — following the same convention already applied to this workbook's Annex-A/Annex-D precedent; `validation.minimum: 0` is applied only to the 220 fields sourced from rows 12-55 (forty-four categories, Sr. 8 through Sr. 51 inclusive, × five columns), and omitted from the 5 Sr.-1 fields and the 35 second-table fields (seven categories × five columns).\n\nThis sheet's own row 5 label, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\", was independently checked against the table's own actual row range and found to be internally inconsistent: the printed text states the sum spans Sr. 2 to Sr. 6 (five categories, rows 6-10), but the table's own data rows in fact continue through Sr. 51 (row 55) — a genuine source-document discrepancy between the printed formula description and the sheet's own actual content, quoted verbatim in that field's own description and disclosed, not corrected.\n\nOne genuine duplicate FBR classification code was independently found and disclosed: Code 64060059 is printed twice on this sheet — at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (row 29) and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (row 37, differing only in capitalization and inner-parenthesization of the section citation) — modelled as two independently fillable rows (`...Sr25`/`...Sr35` field-name suffixes) consistent with their own distinct printed positions on the sheet, not merged. A second, unrelated citation-style inconsistency was also found and disclosed: the section reference \"153(1a)\" (no inner parentheses around \"1\") and \"153(1)(a)\" (parenthesized) are both used on this same sheet for otherwise equivalent categories (Sr. 23-25 vs. Sr. 33-35) — both forms quoted verbatim as printed, not normalized. Four further source-document spelling typos were independently found and disclosed, each quoted verbatim in its own field's `description` and corrected in the field's own `label`/name: Sr. 2 prints \"mport u/s 148 @1%\" (missing leading \"I\"); Sr. 14 prints \"consruction\"/\"instalation\" (for \"construction\"/\"installation\"); Sr. 17 prints a \"©\" glyph in place of \"(c)\"; Sr. 18 prints \"re-instruance\" (for \"re-insurance\"); Sr. 20 prints \"ddeduction\"/\"anyother\" (for \"deduction\"/\"any other\"); Sr. 27 prints \"specified for Services\" (a doubled \"for\"); and Sr. 54 (second table) prints \"Sale Proceeds of of goods\" (a doubled \"of\").\n\nThis worksheet's own `mergeCells` block (7 entries) was independently parsed: `A1:I1` (title), `A2:B2`/`C2:G2` and `A3:B3`/`C3:G3` (Name/CNIC label-and-value pairs), `A58:A64` (an empty, unlabelled vertical merge in the second table with no text, formula, or value in any constituent cell — confirmed empty from the raw XML and not modelled), and `A5:A39` — the rotated \"Minimum Tax Chargeable\" section label, which spans only rows 5-39, not the full first table's own row range (5-55) — a genuine, disclosed layout asymmetry (the printed vertical label runs out sixteen rows before its own table's last data row), not corrected.\n\nRow 65's own bare \"Signature:\" (cell A65) / \"Date:\" (cell H65) footer carries no accompanying declaration paragraph, the same shape already disclosed for Annex-A's/Annex-C's/Annex-D's own footers, so a single optional `declarationDate` field is modelled and no `documents[]` attestation entry is included, consistent with those siblings.\n\n8 conformance fixtures committed under `conformance/pk/fbr/annexure-e-minimum-final-tax-chargeable/1.0.0/`: 2 valid scenarios (a taxpayer reporting a handful of Minimum Tax import/services categories plus the Sr. 1 headline total; a taxpayer reporting categories from both the Minimum Tax table and the Final Tax table, including both Sr.-25/Sr.-35 duplicate-code rows, 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 a `dataValidation`-covered Minimum Tax column field, a negative `taxpayerNtn`, and an invalid `declarationDate` type) 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 (an eighth schema within this workbook, and the tenth schema for Pakistan overall — not a new vertical); Annex-F remains 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-E schedule belongs to. Unlike Annex-B/Annex-C/Annex-D's own Name cells, this worksheet's Name cell is a plain blank entry cell — not formula-linked to the 'IND (BUS PLUS)' worksheet.",
      "sourceRef": "Worksheet 'Annex-E', row 2 — \"Name*\" (cell C2, merged C2:G2, plain blank entry, not formula-linked)"
    },
    {
      "name": "taxpayerCnic",
      "label": "CNIC",
      "type": "string",
      "required": true,
      "description": "Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. 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-E', row 3 — \"CNIC*\" (cell C3, merged C3:G3, plain blank entry, not itself data-validation-constrained on this sheet, not formula-linked)",
      "validation": {
        "pattern": "^\\d{13}$"
      }
    },
    {
      "name": "taxpayerNtn",
      "label": "NTN",
      "type": "string",
      "required": false,
      "description": "Taxpayer's National Tax Number (NTN). This worksheet's own single dataValidation rule (type \"whole\", operator \"greaterThanOrEqual\", formula1 0) explicitly covers this cell (I3), constraining it to a non-negative whole number — the same shape already disclosed for Annex-B's/Annex-C's/Annex-D's own NTN cells.",
      "sourceRef": "Worksheet 'Annex-E', row 3 — \"NTN\" (cell I3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxYear",
      "label": "Tax Year",
      "type": "string",
      "required": true,
      "description": "The tax year this Annex-E 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-E', row 2 — \"Tax Year\", pre-filled \"2024\" (cell I2)"
    },
    {
      "name": "minimumTaxChargeableTotalReceiptsValue",
      "label": "Minimum Tax Chargeable [Col.E Sum of 2 to 6] — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 1, no printed Code — \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" — Receipts / Value (column E, \"Receipts / Value\"). This row's own printed label, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\", literally states the sum spans Sr. 2 to Sr. 6 (five categories), but this table's own data rows in fact run from Sr. 2 through Sr. 51 (fifty categories) — a source-document inconsistency between the printed formula description and this sheet's own row range, quoted verbatim and disclosed, not corrected. Unlike Annex-A's own headline total (which carried the identical numeric-entry `dataValidation` constraint as its own components and was modelled with `validation.minimum: 0`), this row is not covered by this sheet's own single `dataValidation` rule (`sqref=\"I3 E12:I55\"` begins at row 12, Sr. 8) — a computed subtotal by this workbook's own general convention, modelled here with no `minimum` constraint, consistent with that convention.",
      "sourceRef": "Worksheet 'Annex-E', row 5 — Sr. 1, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" (column E, \"Receipts / Value\")"
    },
    {
      "name": "minimumTaxChargeableTotalTaxCollectibleDeductible",
      "label": "Minimum Tax Chargeable [Col.E Sum of 2 to 6] — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 1, no printed Code — \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" — Tax Collectible / Deductible (column F, \"Tax Collectible / Deductible\").",
      "sourceRef": "Worksheet 'Annex-E', row 5 — Sr. 1, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" (column F, \"Tax Collectible / Deductible\")"
    },
    {
      "name": "minimumTaxChargeableTotalAttributableTaxableIncome",
      "label": "Minimum Tax Chargeable [Col.E Sum of 2 to 6] — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 1, no printed Code — \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" — Attributable Taxable Income (column G, \"Attributable Taxable Income\").",
      "sourceRef": "Worksheet 'Annex-E', row 5 — Sr. 1, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" (column G, \"Attributable Taxable Income\")"
    },
    {
      "name": "minimumTaxChargeableTotalTaxOnAttributableTaxableIncome",
      "label": "Minimum Tax Chargeable [Col.E Sum of 2 to 6] — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 1, no printed Code — \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" — Tax on Attributable Taxable Income (column H, \"Tax on Attributable Taxable Income\").",
      "sourceRef": "Worksheet 'Annex-E', row 5 — Sr. 1, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" (column H, \"Tax on Attributable Taxable Income\")"
    },
    {
      "name": "minimumTaxChargeableTotalMinimumTaxChargeable",
      "label": "Minimum Tax Chargeable [Col.E Sum of 2 to 6] — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 1, no printed Code — \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" — Minimum Tax Chargeable (column I, \"Minimum Tax Chargeable\").",
      "sourceRef": "Worksheet 'Annex-E', row 5 — Sr. 1, \"Minimum Tax Chargeable [Col.E Sum of 2 to 6]\" (column I, \"Minimum Tax Chargeable\")"
    },
    {
      "name": "importUs148At1PercentReceiptsValue",
      "label": "Sr. 2 — Import u/s 148 @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010052 — \"Import u/s 148 @1%\" — receipts / value (column E). printed on the sheet as \"mport u/s 148 @1%\" [sic] — a source-document typo (missing leading \"I\"), quoted verbatim here and corrected in this field's own name/label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 6 — Sr. 2, Code 64010052, \"Import u/s 148 @1%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At1PercentTaxCollectibleDeductible",
      "label": "Sr. 2 — Import u/s 148 @1% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010052 — \"Import u/s 148 @1%\" — tax collectible / deductible (column F). printed on the sheet as \"mport u/s 148 @1%\" [sic] — a source-document typo (missing leading \"I\"), quoted verbatim here and corrected in this field's own name/label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 6 — Sr. 2, Code 64010052, \"Import u/s 148 @1%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At1PercentAttributableTaxableIncome",
      "label": "Sr. 2 — Import u/s 148 @1% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010052 — \"Import u/s 148 @1%\" — attributable taxable income (column G). printed on the sheet as \"mport u/s 148 @1%\" [sic] — a source-document typo (missing leading \"I\"), quoted verbatim here and corrected in this field's own name/label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 6 — Sr. 2, Code 64010052, \"Import u/s 148 @1%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At1PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 2 — Import u/s 148 @1% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010052 — \"Import u/s 148 @1%\" — tax on attributable taxable income (column H). printed on the sheet as \"mport u/s 148 @1%\" [sic] — a source-document typo (missing leading \"I\"), quoted verbatim here and corrected in this field's own name/label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 6 — Sr. 2, Code 64010052, \"Import u/s 148 @1%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At1PercentMinimumTaxChargeable",
      "label": "Sr. 2 — Import u/s 148 @1% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010052 — \"Import u/s 148 @1%\" — minimum tax chargeable (column I). printed on the sheet as \"mport u/s 148 @1%\" [sic] — a source-document typo (missing leading \"I\"), quoted verbatim here and corrected in this field's own name/label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 6 — Sr. 2, Code 64010052, \"Import u/s 148 @1%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At2PercentReceiptsValue",
      "label": "Sr. 3 — Import u/s 148 @2% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010054 — \"Import u/s 148 @2%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 7 — Sr. 3, Code 64010054, \"Import u/s 148 @2%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At2PercentTaxCollectibleDeductible",
      "label": "Sr. 3 — Import u/s 148 @2% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010054 — \"Import u/s 148 @2%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 7 — Sr. 3, Code 64010054, \"Import u/s 148 @2%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At2PercentAttributableTaxableIncome",
      "label": "Sr. 3 — Import u/s 148 @2% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010054 — \"Import u/s 148 @2%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 7 — Sr. 3, Code 64010054, \"Import u/s 148 @2%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At2PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 3 — Import u/s 148 @2% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010054 — \"Import u/s 148 @2%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 7 — Sr. 3, Code 64010054, \"Import u/s 148 @2%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At2PercentMinimumTaxChargeable",
      "label": "Sr. 3 — Import u/s 148 @2% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010054 — \"Import u/s 148 @2%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 7 — Sr. 3, Code 64010054, \"Import u/s 148 @2%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3PercentReceiptsValue",
      "label": "Sr. 4 — Import u/s 148 @3% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010056 — \"Import u/s 148 @3%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 8 — Sr. 4, Code 64010056, \"Import u/s 148 @3%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3PercentTaxCollectibleDeductible",
      "label": "Sr. 4 — Import u/s 148 @3% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010056 — \"Import u/s 148 @3%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 8 — Sr. 4, Code 64010056, \"Import u/s 148 @3%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3PercentAttributableTaxableIncome",
      "label": "Sr. 4 — Import u/s 148 @3% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010056 — \"Import u/s 148 @3%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 8 — Sr. 4, Code 64010056, \"Import u/s 148 @3%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 4 — Import u/s 148 @3% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010056 — \"Import u/s 148 @3%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 8 — Sr. 4, Code 64010056, \"Import u/s 148 @3%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3PercentMinimumTaxChargeable",
      "label": "Sr. 4 — Import u/s 148 @3% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010056 — \"Import u/s 148 @3%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 8 — Sr. 4, Code 64010056, \"Import u/s 148 @3%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3Point5PercentReceiptsValue",
      "label": "Sr. 5 — Import u/s 148 @3.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 9 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 5 — Import u/s 148 @3.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 9 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3Point5PercentAttributableTaxableIncome",
      "label": "Sr. 5 — Import u/s 148 @3.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 9 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 5 — Import u/s 148 @3.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 9 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At3Point5PercentMinimumTaxChargeable",
      "label": "Sr. 5 — Import u/s 148 @3.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 9 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At4PercentReceiptsValue",
      "label": "Sr. 6 — Import u/s 148 @4% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010058 — \"Import u/s 148 @4%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 10 — Sr. 6, Code 64010058, \"Import u/s 148 @4%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At4PercentTaxCollectibleDeductible",
      "label": "Sr. 6 — Import u/s 148 @4% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010058 — \"Import u/s 148 @4%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 10 — Sr. 6, Code 64010058, \"Import u/s 148 @4%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At4PercentAttributableTaxableIncome",
      "label": "Sr. 6 — Import u/s 148 @4% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010058 — \"Import u/s 148 @4%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 10 — Sr. 6, Code 64010058, \"Import u/s 148 @4%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At4PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 6 — Import u/s 148 @4% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010058 — \"Import u/s 148 @4%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 10 — Sr. 6, Code 64010058, \"Import u/s 148 @4%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At4PercentMinimumTaxChargeable",
      "label": "Sr. 6 — Import u/s 148 @4% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010058 — \"Import u/s 148 @4%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 10 — Sr. 6, Code 64010058, \"Import u/s 148 @4%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At6PercentReceiptsValue",
      "label": "Sr. 7 — Import u/s 148 @6% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 64010062 — \"Import u/s 148 @6%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 11 — Sr. 7, Code 64010062, \"Import u/s 148 @6%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At6PercentTaxCollectibleDeductible",
      "label": "Sr. 7 — Import u/s 148 @6% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 64010062 — \"Import u/s 148 @6%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 11 — Sr. 7, Code 64010062, \"Import u/s 148 @6%\" (column F, \"Tax Collectible / Deductible\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At6PercentAttributableTaxableIncome",
      "label": "Sr. 7 — Import u/s 148 @6% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 64010062 — \"Import u/s 148 @6%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 11 — Sr. 7, Code 64010062, \"Import u/s 148 @6%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At6PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 7 — Import u/s 148 @6% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 64010062 — \"Import u/s 148 @6%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 11 — Sr. 7, Code 64010062, \"Import u/s 148 @6%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importUs148At6PercentMinimumTaxChargeable",
      "label": "Sr. 7 — Import u/s 148 @6% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 64010062 — \"Import u/s 148 @6%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 11 — Sr. 7, Code 64010062, \"Import u/s 148 @6%\" (column I, \"Minimum Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" begins at row 12)"
    },
    {
      "name": "importEdibleOilUs148At5Point5PercentReceiptsValue",
      "label": "Sr. 8 — Import of Edible Oil u/s 148 @5.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64010161 — \"Import of Edible Oil u/s 148 @5.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 12 — Sr. 8, Code 64010161, \"Import of Edible Oil u/s 148 @5.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importEdibleOilUs148At5Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 8 — Import of Edible Oil u/s 148 @5.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64010161 — \"Import of Edible Oil u/s 148 @5.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 12 — Sr. 8, Code 64010161, \"Import of Edible Oil u/s 148 @5.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importEdibleOilUs148At5Point5PercentAttributableTaxableIncome",
      "label": "Sr. 8 — Import of Edible Oil u/s 148 @5.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64010161 — \"Import of Edible Oil u/s 148 @5.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 12 — Sr. 8, Code 64010161, \"Import of Edible Oil u/s 148 @5.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importEdibleOilUs148At5Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 8 — Import of Edible Oil u/s 148 @5.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64010161 — \"Import of Edible Oil u/s 148 @5.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 12 — Sr. 8, Code 64010161, \"Import of Edible Oil u/s 148 @5.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importEdibleOilUs148At5Point5PercentMinimumTaxChargeable",
      "label": "Sr. 8 — Import of Edible Oil u/s 148 @5.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64010161 — \"Import of Edible Oil u/s 148 @5.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 12 — Sr. 8, Code 64010161, \"Import of Edible Oil u/s 148 @5.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPackingMaterialUs148At5Point5PercentReceiptsValue",
      "label": "Sr. 9 — Import of Packing Material u/s 148 @5.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64010181 — \"Import of Packing Material u/s 148 @5.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 13 — Sr. 9, Code 64010181, \"Import of Packing Material u/s 148 @5.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPackingMaterialUs148At5Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 9 — Import of Packing Material u/s 148 @5.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64010181 — \"Import of Packing Material u/s 148 @5.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 13 — Sr. 9, Code 64010181, \"Import of Packing Material u/s 148 @5.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPackingMaterialUs148At5Point5PercentAttributableTaxableIncome",
      "label": "Sr. 9 — Import of Packing Material u/s 148 @5.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64010181 — \"Import of Packing Material u/s 148 @5.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 13 — Sr. 9, Code 64010181, \"Import of Packing Material u/s 148 @5.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPackingMaterialUs148At5Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 9 — Import of Packing Material u/s 148 @5.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64010181 — \"Import of Packing Material u/s 148 @5.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 13 — Sr. 9, Code 64010181, \"Import of Packing Material u/s 148 @5.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPackingMaterialUs148At5Point5PercentMinimumTaxChargeable",
      "label": "Sr. 9 — Import of Packing Material u/s 148 @5.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64010181 — \"Import of Packing Material u/s 148 @5.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 13 — Sr. 9, Code 64010181, \"Import of Packing Material u/s 148 @5.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPlasticRawMaterialUs148At1Point75PercentReceiptsValue",
      "label": "Sr. 10 — Import of Plastic Raw Material u/s 148 @ 1.75% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 64010081 — \"Import of Plastic Raw Material u/s 148 @ 1.75%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 14 — Sr. 10, Code 64010081, \"Import of Plastic Raw Material u/s 148 @ 1.75%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPlasticRawMaterialUs148At1Point75PercentTaxCollectibleDeductible",
      "label": "Sr. 10 — Import of Plastic Raw Material u/s 148 @ 1.75% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 64010081 — \"Import of Plastic Raw Material u/s 148 @ 1.75%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 14 — Sr. 10, Code 64010081, \"Import of Plastic Raw Material u/s 148 @ 1.75%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPlasticRawMaterialUs148At1Point75PercentAttributableTaxableIncome",
      "label": "Sr. 10 — Import of Plastic Raw Material u/s 148 @ 1.75% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 64010081 — \"Import of Plastic Raw Material u/s 148 @ 1.75%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 14 — Sr. 10, Code 64010081, \"Import of Plastic Raw Material u/s 148 @ 1.75%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPlasticRawMaterialUs148At1Point75PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 10 — Import of Plastic Raw Material u/s 148 @ 1.75% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 64010081 — \"Import of Plastic Raw Material u/s 148 @ 1.75%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 14 — Sr. 10, Code 64010081, \"Import of Plastic Raw Material u/s 148 @ 1.75%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importPlasticRawMaterialUs148At1Point75PercentMinimumTaxChargeable",
      "label": "Sr. 10 — Import of Plastic Raw Material u/s 148 @ 1.75% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 64010081 — \"Import of Plastic Raw Material u/s 148 @ 1.75%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 14 — Sr. 10, Code 64010081, \"Import of Plastic Raw Material u/s 148 @ 1.75%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At4Point125PercentReceiptsValue",
      "label": "Sr. 11 — Import u/s 148 @ 4.125% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 64010083 — \"Import u/s 148 @ 4.125%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 15 — Sr. 11, Code 64010083, \"Import u/s 148 @ 4.125%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At4Point125PercentTaxCollectibleDeductible",
      "label": "Sr. 11 — Import u/s 148 @ 4.125% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 64010083 — \"Import u/s 148 @ 4.125%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 15 — Sr. 11, Code 64010083, \"Import u/s 148 @ 4.125%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At4Point125PercentAttributableTaxableIncome",
      "label": "Sr. 11 — Import u/s 148 @ 4.125% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 64010083 — \"Import u/s 148 @ 4.125%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 15 — Sr. 11, Code 64010083, \"Import u/s 148 @ 4.125%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At4Point125PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 11 — Import u/s 148 @ 4.125% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 64010083 — \"Import u/s 148 @ 4.125%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 15 — Sr. 11, Code 64010083, \"Import u/s 148 @ 4.125%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At4Point125PercentMinimumTaxChargeable",
      "label": "Sr. 11 — Import u/s 148 @ 4.125% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 64010083 — \"Import u/s 148 @ 4.125%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 15 — Sr. 11, Code 64010083, \"Import u/s 148 @ 4.125%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At2Point75PercentReceiptsValue",
      "label": "Sr. 12 — Import u/s 148 @ 2.75% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 64010082 — \"Import u/s 148 @ 2.75%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 16 — Sr. 12, Code 64010082, \"Import u/s 148 @ 2.75%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At2Point75PercentTaxCollectibleDeductible",
      "label": "Sr. 12 — Import u/s 148 @ 2.75% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 64010082 — \"Import u/s 148 @ 2.75%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 16 — Sr. 12, Code 64010082, \"Import u/s 148 @ 2.75%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At2Point75PercentAttributableTaxableIncome",
      "label": "Sr. 12 — Import u/s 148 @ 2.75% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 64010082 — \"Import u/s 148 @ 2.75%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 16 — Sr. 12, Code 64010082, \"Import u/s 148 @ 2.75%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At2Point75PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 12 — Import u/s 148 @ 2.75% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 64010082 — \"Import u/s 148 @ 2.75%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 16 — Sr. 12, Code 64010082, \"Import u/s 148 @ 2.75%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importUs148At2Point75PercentMinimumTaxChargeable",
      "label": "Sr. 12 — Import u/s 148 @ 2.75% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 64010082 — \"Import u/s 148 @ 2.75%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 16 — Sr. 12, Code 64010082, \"Import u/s 148 @ 2.75%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importShipsByShipBreakersUs1488aAt4Point5PercentReceiptsValue",
      "label": "Sr. 13 — Import of ships by ship breakers u/s 148(8A) @ 4.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 64010059 — \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 17 — Sr. 13, Code 64010059, \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importShipsByShipBreakersUs1488aAt4Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 13 — Import of ships by ship breakers u/s 148(8A) @ 4.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 64010059 — \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 17 — Sr. 13, Code 64010059, \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importShipsByShipBreakersUs1488aAt4Point5PercentAttributableTaxableIncome",
      "label": "Sr. 13 — Import of ships by ship breakers u/s 148(8A) @ 4.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 64010059 — \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 17 — Sr. 13, Code 64010059, \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importShipsByShipBreakersUs1488aAt4Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 13 — Import of ships by ship breakers u/s 148(8A) @ 4.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 64010059 — \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 17 — Sr. 13, Code 64010059, \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importShipsByShipBreakersUs1488aAt4Point5PercentMinimumTaxChargeable",
      "label": "Sr. 13 — Import of ships by ship breakers u/s 148(8A) @ 4.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 13, Code 64010059 — \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 17 — Sr. 13, Code 64010059, \"Import of ships by ship breakers u/s 148(8A) @ 4.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsConstructionAssemblyInstallationNonResidentUs1521aReceiptsValue",
      "label": "Sr. 14 — Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64050052 — \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" — receipts / value (column E). printed on the sheet as \"Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)\" [sic] — two source-document typos (\"consruction\" for \"construction\", \"instalation\" for \"installation\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 18 — Sr. 14, Code 64050052, \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsConstructionAssemblyInstallationNonResidentUs1521aTaxCollectibleDeductible",
      "label": "Sr. 14 — Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64050052 — \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" — tax collectible / deductible (column F). printed on the sheet as \"Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)\" [sic] — two source-document typos (\"consruction\" for \"construction\", \"instalation\" for \"installation\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 18 — Sr. 14, Code 64050052, \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsConstructionAssemblyInstallationNonResidentUs1521aAttributableTaxableIncome",
      "label": "Sr. 14 — Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64050052 — \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" — attributable taxable income (column G). printed on the sheet as \"Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)\" [sic] — two source-document typos (\"consruction\" for \"construction\", \"instalation\" for \"installation\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 18 — Sr. 14, Code 64050052, \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsConstructionAssemblyInstallationNonResidentUs1521aTaxOnAttributableTaxableIncome",
      "label": "Sr. 14 — Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64050052 — \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" — tax on attributable taxable income (column H). printed on the sheet as \"Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)\" [sic] — two source-document typos (\"consruction\" for \"construction\", \"instalation\" for \"installation\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 18 — Sr. 14, Code 64050052, \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsConstructionAssemblyInstallationNonResidentUs1521aMinimumTaxChargeable",
      "label": "Sr. 14 — Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64050052 — \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" — minimum tax chargeable (column I). printed on the sheet as \"Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)\" [sic] — two source-document typos (\"consruction\" for \"construction\", \"instalation\" for \"installation\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 18 — Sr. 14, Code 64050052, \"Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentTransportServicesPeNonResidentUs1522aBReceiptsValue",
      "label": "Sr. 15 — Payment for transport services to a PE of a non-resident u/s 152(2A)(b) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 64050094 — \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 19 — Sr. 15, Code 64050094, \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentTransportServicesPeNonResidentUs1522aBTaxCollectibleDeductible",
      "label": "Sr. 15 — Payment for transport services to a PE of a non-resident u/s 152(2A)(b) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 64050094 — \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 19 — Sr. 15, Code 64050094, \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentTransportServicesPeNonResidentUs1522aBAttributableTaxableIncome",
      "label": "Sr. 15 — Payment for transport services to a PE of a non-resident u/s 152(2A)(b) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 64050094 — \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 19 — Sr. 15, Code 64050094, \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentTransportServicesPeNonResidentUs1522aBTaxOnAttributableTaxableIncome",
      "label": "Sr. 15 — Payment for transport services to a PE of a non-resident u/s 152(2A)(b) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 64050094 — \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 19 — Sr. 15, Code 64050094, \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentTransportServicesPeNonResidentUs1522aBMinimumTaxChargeable",
      "label": "Sr. 15 — Payment for transport services to a PE of a non-resident u/s 152(2A)(b) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 64050094 — \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 19 — Sr. 15, Code 64050094, \"Payment for transport services to a PE of a non-resident u/s 152(2A)(b)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesContractsNonResidentUs1521aBReceiptsValue",
      "label": "Sr. 16 — Payment for services contracts to a non-resident u/s 152(1A)(b) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 64050053 — \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 20 — Sr. 16, Code 64050053, \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesContractsNonResidentUs1521aBTaxCollectibleDeductible",
      "label": "Sr. 16 — Payment for services contracts to a non-resident u/s 152(1A)(b) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 64050053 — \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 20 — Sr. 16, Code 64050053, \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesContractsNonResidentUs1521aBAttributableTaxableIncome",
      "label": "Sr. 16 — Payment for services contracts to a non-resident u/s 152(1A)(b) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 64050053 — \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 20 — Sr. 16, Code 64050053, \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesContractsNonResidentUs1521aBTaxOnAttributableTaxableIncome",
      "label": "Sr. 16 — Payment for services contracts to a non-resident u/s 152(1A)(b) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 64050053 — \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 20 — Sr. 16, Code 64050053, \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesContractsNonResidentUs1521aBMinimumTaxChargeable",
      "label": "Sr. 16 — Payment for services contracts to a non-resident u/s 152(1A)(b) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 64050053 — \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 20 — Sr. 16, Code 64050053, \"Payment for services contracts to a non-resident u/s 152(1A)(b)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeAdvertisementServicesNonResidentUs1521aCReceiptsValue",
      "label": "Sr. 17 — Fee for Advertisement Services to a non-resident u/s 152(1A)(c) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 64050054 — \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" — receipts / value (column E). printed on the sheet with a \"©\" glyph in place of \"(c)\" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to \"(c)\" in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 21 — Sr. 17, Code 64050054, \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeAdvertisementServicesNonResidentUs1521aCTaxCollectibleDeductible",
      "label": "Sr. 17 — Fee for Advertisement Services to a non-resident u/s 152(1A)(c) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 64050054 — \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" — tax collectible / deductible (column F). printed on the sheet with a \"©\" glyph in place of \"(c)\" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to \"(c)\" in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 21 — Sr. 17, Code 64050054, \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeAdvertisementServicesNonResidentUs1521aCAttributableTaxableIncome",
      "label": "Sr. 17 — Fee for Advertisement Services to a non-resident u/s 152(1A)(c) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 64050054 — \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" — attributable taxable income (column G). printed on the sheet with a \"©\" glyph in place of \"(c)\" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to \"(c)\" in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 21 — Sr. 17, Code 64050054, \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeAdvertisementServicesNonResidentUs1521aCTaxOnAttributableTaxableIncome",
      "label": "Sr. 17 — Fee for Advertisement Services to a non-resident u/s 152(1A)(c) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 64050054 — \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" — tax on attributable taxable income (column H). printed on the sheet with a \"©\" glyph in place of \"(c)\" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to \"(c)\" in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 21 — Sr. 17, Code 64050054, \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeAdvertisementServicesNonResidentUs1521aCMinimumTaxChargeable",
      "label": "Sr. 17 — Fee for Advertisement Services to a non-resident u/s 152(1A)(c) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 64050054 — \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" — minimum tax chargeable (column I). printed on the sheet with a \"©\" glyph in place of \"(c)\" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to \"(c)\" in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 21 — Sr. 17, Code 64050054, \"Fee for Advertisement Services to a non-resident u/s 152(1A)(c)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "insuranceReinsurancePremiumNonResidentUs1521aaReceiptsValue",
      "label": "Sr. 18 — Insurance/re-insurance premium to a non-resident u/s 152(1AA) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64050055 — \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" — receipts / value (column E). printed on the sheet as \"Insurance/re-instruance premium to a non-resident u/s 152(1AA)\" [sic] — a source-document typo (\"re-instruance\" for \"re-insurance\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 22 — Sr. 18, Code 64050055, \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "insuranceReinsurancePremiumNonResidentUs1521aaTaxCollectibleDeductible",
      "label": "Sr. 18 — Insurance/re-insurance premium to a non-resident u/s 152(1AA) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64050055 — \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" — tax collectible / deductible (column F). printed on the sheet as \"Insurance/re-instruance premium to a non-resident u/s 152(1AA)\" [sic] — a source-document typo (\"re-instruance\" for \"re-insurance\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 22 — Sr. 18, Code 64050055, \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "insuranceReinsurancePremiumNonResidentUs1521aaAttributableTaxableIncome",
      "label": "Sr. 18 — Insurance/re-insurance premium to a non-resident u/s 152(1AA) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64050055 — \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" — attributable taxable income (column G). printed on the sheet as \"Insurance/re-instruance premium to a non-resident u/s 152(1AA)\" [sic] — a source-document typo (\"re-instruance\" for \"re-insurance\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 22 — Sr. 18, Code 64050055, \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "insuranceReinsurancePremiumNonResidentUs1521aaTaxOnAttributableTaxableIncome",
      "label": "Sr. 18 — Insurance/re-insurance premium to a non-resident u/s 152(1AA) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64050055 — \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" — tax on attributable taxable income (column H). printed on the sheet as \"Insurance/re-instruance premium to a non-resident u/s 152(1AA)\" [sic] — a source-document typo (\"re-instruance\" for \"re-insurance\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 22 — Sr. 18, Code 64050055, \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "insuranceReinsurancePremiumNonResidentUs1521aaMinimumTaxChargeable",
      "label": "Sr. 18 — Insurance/re-insurance premium to a non-resident u/s 152(1AA) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64050055 — \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" — minimum tax chargeable (column I). printed on the sheet as \"Insurance/re-instruance premium to a non-resident u/s 152(1AA)\" [sic] — a source-document typo (\"re-instruance\" for \"re-insurance\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 22 — Sr. 18, Code 64050055, \"Insurance/re-insurance premium to a non-resident u/s 152(1AA)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentReceiptsValue",
      "label": "Sr. 19 — Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64210057 — \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 23 — Sr. 19, Code 64210057, \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentTaxCollectibleDeductible",
      "label": "Sr. 19 — Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64210057 — \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 23 — Sr. 19, Code 64210057, \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentAttributableTaxableIncome",
      "label": "Sr. 19 — Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64210057 — \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 23 — Sr. 19, Code 64210057, \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 19 — Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64210057 — \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 23 — Sr. 19, Code 64210057, \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentMinimumTaxChargeable",
      "label": "Sr. 19 — Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64210057 — \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 23 — Sr. 19, Code 64210057, \"Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentReceiptsValue",
      "label": "Sr. 20 — Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64210058 — \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" — receipts / value (column E). printed on the sheet as \"Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" [sic] — two source-document typos (\"ddeduction\" for \"deduction\", \"anyother\" for \"any other\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 24 — Sr. 20, Code 64210058, \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentTaxCollectibleDeductible",
      "label": "Sr. 20 — Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64210058 — \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" — tax collectible / deductible (column F). printed on the sheet as \"Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" [sic] — two source-document typos (\"ddeduction\" for \"deduction\", \"anyother\" for \"any other\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 24 — Sr. 20, Code 64210058, \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentAttributableTaxableIncome",
      "label": "Sr. 20 — Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64210058 — \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" — attributable taxable income (column G). printed on the sheet as \"Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" [sic] — two source-document typos (\"ddeduction\" for \"deduction\", \"anyother\" for \"any other\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 24 — Sr. 20, Code 64210058, \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 20 — Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64210058 — \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" — tax on attributable taxable income (column H). printed on the sheet as \"Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" [sic] — two source-document typos (\"ddeduction\" for \"deduction\", \"anyother\" for \"any other\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 24 — Sr. 20, Code 64210058, \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentMinimumTaxChargeable",
      "label": "Sr. 20 — Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64210058 — \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" — minimum tax chargeable (column I). printed on the sheet as \"Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" [sic] — two source-document typos (\"ddeduction\" for \"deduction\", \"anyother\" for \"any other\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 24 — Sr. 20, Code 64210058, \"Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentOtherServicesPeNonResidentUs1522aBReceiptsValue",
      "label": "Sr. 21 — Payment for other services for PE of a non-resident u/s 152(2A)(b) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64050095 — \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 25 — Sr. 21, Code 64050095, \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentOtherServicesPeNonResidentUs1522aBTaxCollectibleDeductible",
      "label": "Sr. 21 — Payment for other services for PE of a non-resident u/s 152(2A)(b) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64050095 — \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 25 — Sr. 21, Code 64050095, \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentOtherServicesPeNonResidentUs1522aBAttributableTaxableIncome",
      "label": "Sr. 21 — Payment for other services for PE of a non-resident u/s 152(2A)(b) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64050095 — \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 25 — Sr. 21, Code 64050095, \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentOtherServicesPeNonResidentUs1522aBTaxOnAttributableTaxableIncome",
      "label": "Sr. 21 — Payment for other services for PE of a non-resident u/s 152(2A)(b) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64050095 — \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 25 — Sr. 21, Code 64050095, \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentOtherServicesPeNonResidentUs1522aBMinimumTaxChargeable",
      "label": "Sr. 21 — Payment for other services for PE of a non-resident u/s 152(2A)(b) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64050095 — \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 25 — Sr. 21, Code 64050095, \"Payment for other services for PE of a non-resident u/s 152(2A)(b)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1PercentReceiptsValue",
      "label": "Sr. 22 — Payment for Services u/s 153(1)(b) @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64060152 — \"Payment for Services u/s 153(1)(b) @1%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 26 — Sr. 22, Code 64060152, \"Payment for Services u/s 153(1)(b) @1%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1PercentTaxCollectibleDeductible",
      "label": "Sr. 22 — Payment for Services u/s 153(1)(b) @1% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64060152 — \"Payment for Services u/s 153(1)(b) @1%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 26 — Sr. 22, Code 64060152, \"Payment for Services u/s 153(1)(b) @1%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1PercentAttributableTaxableIncome",
      "label": "Sr. 22 — Payment for Services u/s 153(1)(b) @1% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64060152 — \"Payment for Services u/s 153(1)(b) @1%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 26 — Sr. 22, Code 64060152, \"Payment for Services u/s 153(1)(b) @1%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 22 — Payment for Services u/s 153(1)(b) @1% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64060152 — \"Payment for Services u/s 153(1)(b) @1%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 26 — Sr. 22, Code 64060152, \"Payment for Services u/s 153(1)(b) @1%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1PercentMinimumTaxChargeable",
      "label": "Sr. 22 — Payment for Services u/s 153(1)(b) @1% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64060152 — \"Payment for Services u/s 153(1)(b) @1%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 26 — Sr. 22, Code 64060152, \"Payment for Services u/s 153(1)(b) @1%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt0Point25PercentReceiptsValue",
      "label": "Sr. 23 — Payment for goods u/s 153(1a) @ 0.25% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64060082 — \"Payment for goods u/s 153(1a) @ 0.25%\" — receipts / value (column E). this row's own printed section citation reads \"153(1a)\" (no inner parentheses around \"1\"), distinct from the \"153(1)(a)\" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 27 — Sr. 23, Code 64060082, \"Payment for goods u/s 153(1a) @ 0.25%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt0Point25PercentTaxCollectibleDeductible",
      "label": "Sr. 23 — Payment for goods u/s 153(1a) @ 0.25% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64060082 — \"Payment for goods u/s 153(1a) @ 0.25%\" — tax collectible / deductible (column F). this row's own printed section citation reads \"153(1a)\" (no inner parentheses around \"1\"), distinct from the \"153(1)(a)\" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 27 — Sr. 23, Code 64060082, \"Payment for goods u/s 153(1a) @ 0.25%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt0Point25PercentAttributableTaxableIncome",
      "label": "Sr. 23 — Payment for goods u/s 153(1a) @ 0.25% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64060082 — \"Payment for goods u/s 153(1a) @ 0.25%\" — attributable taxable income (column G). this row's own printed section citation reads \"153(1a)\" (no inner parentheses around \"1\"), distinct from the \"153(1)(a)\" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 27 — Sr. 23, Code 64060082, \"Payment for goods u/s 153(1a) @ 0.25%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt0Point25PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 23 — Payment for goods u/s 153(1a) @ 0.25% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64060082 — \"Payment for goods u/s 153(1a) @ 0.25%\" — tax on attributable taxable income (column H). this row's own printed section citation reads \"153(1a)\" (no inner parentheses around \"1\"), distinct from the \"153(1)(a)\" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 27 — Sr. 23, Code 64060082, \"Payment for goods u/s 153(1a) @ 0.25%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt0Point25PercentMinimumTaxChargeable",
      "label": "Sr. 23 — Payment for goods u/s 153(1a) @ 0.25% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64060082 — \"Payment for goods u/s 153(1a) @ 0.25%\" — minimum tax chargeable (column I). this row's own printed section citation reads \"153(1a)\" (no inner parentheses around \"1\"), distinct from the \"153(1)(a)\" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 27 — Sr. 23, Code 64060082, \"Payment for goods u/s 153(1a) @ 0.25%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt2Point5PercentReceiptsValue",
      "label": "Sr. 24 — Payment for goods u/s 153(1a) @ 2.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64060055 — \"Payment for goods u/s 153(1a) @ 2.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 28 — Sr. 24, Code 64060055, \"Payment for goods u/s 153(1a) @ 2.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt2Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 24 — Payment for goods u/s 153(1a) @ 2.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64060055 — \"Payment for goods u/s 153(1a) @ 2.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 28 — Sr. 24, Code 64060055, \"Payment for goods u/s 153(1a) @ 2.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt2Point5PercentAttributableTaxableIncome",
      "label": "Sr. 24 — Payment for goods u/s 153(1a) @ 2.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64060055 — \"Payment for goods u/s 153(1a) @ 2.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 28 — Sr. 24, Code 64060055, \"Payment for goods u/s 153(1a) @ 2.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt2Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 24 — Payment for goods u/s 153(1a) @ 2.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64060055 — \"Payment for goods u/s 153(1a) @ 2.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 28 — Sr. 24, Code 64060055, \"Payment for goods u/s 153(1a) @ 2.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt2Point5PercentMinimumTaxChargeable",
      "label": "Sr. 24 — Payment for goods u/s 153(1a) @ 2.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64060055 — \"Payment for goods u/s 153(1a) @ 2.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 28 — Sr. 24, Code 64060055, \"Payment for goods u/s 153(1a) @ 2.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt4Point5PercentSr25ReceiptsValue",
      "label": "Sr. 25 — Payment for goods u/s 153(1a) @ 4.5% (Sr. 25) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64060059 — \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" — receipts / value (column E). Code 64060059 is printed twice on this sheet — here at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\", and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.",
      "sourceRef": "Worksheet 'Annex-E', row 29 — Sr. 25, Code 64060059, \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt4Point5PercentSr25TaxCollectibleDeductible",
      "label": "Sr. 25 — Payment for goods u/s 153(1a) @ 4.5% (Sr. 25) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64060059 — \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" — tax collectible / deductible (column F). Code 64060059 is printed twice on this sheet — here at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\", and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.",
      "sourceRef": "Worksheet 'Annex-E', row 29 — Sr. 25, Code 64060059, \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt4Point5PercentSr25AttributableTaxableIncome",
      "label": "Sr. 25 — Payment for goods u/s 153(1a) @ 4.5% (Sr. 25) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64060059 — \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" — attributable taxable income (column G). Code 64060059 is printed twice on this sheet — here at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\", and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.",
      "sourceRef": "Worksheet 'Annex-E', row 29 — Sr. 25, Code 64060059, \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt4Point5PercentSr25TaxOnAttributableTaxableIncome",
      "label": "Sr. 25 — Payment for goods u/s 153(1a) @ 4.5% (Sr. 25) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64060059 — \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" — tax on attributable taxable income (column H). Code 64060059 is printed twice on this sheet — here at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\", and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.",
      "sourceRef": "Worksheet 'Annex-E', row 29 — Sr. 25, Code 64060059, \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aLowerAt4Point5PercentSr25MinimumTaxChargeable",
      "label": "Sr. 25 — Payment for goods u/s 153(1a) @ 4.5% (Sr. 25) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64060059 — \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" — minimum tax chargeable (column I). Code 64060059 is printed twice on this sheet — here at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\", and again at Sr. 35 as \"Payment for Goods u/s 153(1)(a) @4.5%\" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.",
      "sourceRef": "Worksheet 'Annex-E', row 29 — Sr. 25, Code 64060059, \"Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1Point5PercentReceiptsValue",
      "label": "Sr. 26 — Payment for Services u/s 153(1)(b) @ 1.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64060153 — \"Payment for Services u/s 153(1)(b) @ 1.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 30 — Sr. 26, Code 64060153, \"Payment for Services u/s 153(1)(b) @ 1.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 26 — Payment for Services u/s 153(1)(b) @ 1.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64060153 — \"Payment for Services u/s 153(1)(b) @ 1.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 30 — Sr. 26, Code 64060153, \"Payment for Services u/s 153(1)(b) @ 1.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1Point5PercentAttributableTaxableIncome",
      "label": "Sr. 26 — Payment for Services u/s 153(1)(b) @ 1.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64060153 — \"Payment for Services u/s 153(1)(b) @ 1.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 30 — Sr. 26, Code 64060153, \"Payment for Services u/s 153(1)(b) @ 1.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 26 — Payment for Services u/s 153(1)(b) @ 1.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64060153 — \"Payment for Services u/s 153(1)(b) @ 1.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 30 — Sr. 26, Code 64060153, \"Payment for Services u/s 153(1)(b) @ 1.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt1Point5PercentMinimumTaxChargeable",
      "label": "Sr. 26 — Payment for Services u/s 153(1)(b) @ 1.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64060153 — \"Payment for Services u/s 153(1)(b) @ 1.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 30 — Sr. 26, Code 64060153, \"Payment for Services u/s 153(1)(b) @ 1.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentSpecifiedServicesUs1531bAt3PercentReceiptsValue",
      "label": "Sr. 27 — Payment for specified for Services u/s 153(1)(b) @ 3% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64060156 — \"Payment for specified for Services u/s 153(1)(b) @ 3%\" — receipts / value (column E). printed on the sheet as \"Payment for specified for Services u/s 153(1)(b) @ 3%\" [sic] — the doubled \"for\" reads as a source-document typo, quoted verbatim in this field's own sourceRef.",
      "sourceRef": "Worksheet 'Annex-E', row 31 — Sr. 27, Code 64060156, \"Payment for specified for Services u/s 153(1)(b) @ 3%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentSpecifiedServicesUs1531bAt3PercentTaxCollectibleDeductible",
      "label": "Sr. 27 — Payment for specified for Services u/s 153(1)(b) @ 3% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64060156 — \"Payment for specified for Services u/s 153(1)(b) @ 3%\" — tax collectible / deductible (column F). printed on the sheet as \"Payment for specified for Services u/s 153(1)(b) @ 3%\" [sic] — the doubled \"for\" reads as a source-document typo, quoted verbatim in this field's own sourceRef.",
      "sourceRef": "Worksheet 'Annex-E', row 31 — Sr. 27, Code 64060156, \"Payment for specified for Services u/s 153(1)(b) @ 3%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentSpecifiedServicesUs1531bAt3PercentAttributableTaxableIncome",
      "label": "Sr. 27 — Payment for specified for Services u/s 153(1)(b) @ 3% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64060156 — \"Payment for specified for Services u/s 153(1)(b) @ 3%\" — attributable taxable income (column G). printed on the sheet as \"Payment for specified for Services u/s 153(1)(b) @ 3%\" [sic] — the doubled \"for\" reads as a source-document typo, quoted verbatim in this field's own sourceRef.",
      "sourceRef": "Worksheet 'Annex-E', row 31 — Sr. 27, Code 64060156, \"Payment for specified for Services u/s 153(1)(b) @ 3%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentSpecifiedServicesUs1531bAt3PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 27 — Payment for specified for Services u/s 153(1)(b) @ 3% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64060156 — \"Payment for specified for Services u/s 153(1)(b) @ 3%\" — tax on attributable taxable income (column H). printed on the sheet as \"Payment for specified for Services u/s 153(1)(b) @ 3%\" [sic] — the doubled \"for\" reads as a source-document typo, quoted verbatim in this field's own sourceRef.",
      "sourceRef": "Worksheet 'Annex-E', row 31 — Sr. 27, Code 64060156, \"Payment for specified for Services u/s 153(1)(b) @ 3%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentSpecifiedServicesUs1531bAt3PercentMinimumTaxChargeable",
      "label": "Sr. 27 — Payment for specified for Services u/s 153(1)(b) @ 3% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64060156 — \"Payment for specified for Services u/s 153(1)(b) @ 3%\" — minimum tax chargeable (column I). printed on the sheet as \"Payment for specified for Services u/s 153(1)(b) @ 3%\" [sic] — the doubled \"for\" reads as a source-document typo, quoted verbatim in this field's own sourceRef.",
      "sourceRef": "Worksheet 'Annex-E', row 31 — Sr. 27, Code 64060156, \"Payment for specified for Services u/s 153(1)(b) @ 3%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt2PercentReceiptsValue",
      "label": "Sr. 28 — Payment for Services u/s 153(1)(b) @2% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64060154 — \"Payment for Services u/s 153(1)(b) @2%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 32 — Sr. 28, Code 64060154, \"Payment for Services u/s 153(1)(b) @2%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt2PercentTaxCollectibleDeductible",
      "label": "Sr. 28 — Payment for Services u/s 153(1)(b) @2% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64060154 — \"Payment for Services u/s 153(1)(b) @2%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 32 — Sr. 28, Code 64060154, \"Payment for Services u/s 153(1)(b) @2%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt2PercentAttributableTaxableIncome",
      "label": "Sr. 28 — Payment for Services u/s 153(1)(b) @2% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64060154 — \"Payment for Services u/s 153(1)(b) @2%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 32 — Sr. 28, Code 64060154, \"Payment for Services u/s 153(1)(b) @2%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt2PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 28 — Payment for Services u/s 153(1)(b) @2% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64060154 — \"Payment for Services u/s 153(1)(b) @2%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 32 — Sr. 28, Code 64060154, \"Payment for Services u/s 153(1)(b) @2%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt2PercentMinimumTaxChargeable",
      "label": "Sr. 28 — Payment for Services u/s 153(1)(b) @2% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64060154 — \"Payment for Services u/s 153(1)(b) @2%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 32 — Sr. 28, Code 64060154, \"Payment for Services u/s 153(1)(b) @2%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt10PercentReceiptsValue",
      "label": "Sr. 29 — Payment for Services u/s 153(1)(b) @10% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64060170 — \"Payment for Services u/s 153(1)(b) @10%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 33 — Sr. 29, Code 64060170, \"Payment for Services u/s 153(1)(b) @10%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt10PercentTaxCollectibleDeductible",
      "label": "Sr. 29 — Payment for Services u/s 153(1)(b) @10% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64060170 — \"Payment for Services u/s 153(1)(b) @10%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 33 — Sr. 29, Code 64060170, \"Payment for Services u/s 153(1)(b) @10%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt10PercentAttributableTaxableIncome",
      "label": "Sr. 29 — Payment for Services u/s 153(1)(b) @10% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64060170 — \"Payment for Services u/s 153(1)(b) @10%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 33 — Sr. 29, Code 64060170, \"Payment for Services u/s 153(1)(b) @10%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt10PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 29 — Payment for Services u/s 153(1)(b) @10% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64060170 — \"Payment for Services u/s 153(1)(b) @10%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 33 — Sr. 29, Code 64060170, \"Payment for Services u/s 153(1)(b) @10%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt10PercentMinimumTaxChargeable",
      "label": "Sr. 29 — Payment for Services u/s 153(1)(b) @10% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64060170 — \"Payment for Services u/s 153(1)(b) @10%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 33 — Sr. 29, Code 64060170, \"Payment for Services u/s 153(1)(b) @10%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt15PercentReceiptsValue",
      "label": "Sr. 30 — Payment for Services u/s 153(1)(b) @15% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64060180 — \"Payment for Services u/s 153(1)(b) @15%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 34 — Sr. 30, Code 64060180, \"Payment for Services u/s 153(1)(b) @15%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt15PercentTaxCollectibleDeductible",
      "label": "Sr. 30 — Payment for Services u/s 153(1)(b) @15% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64060180 — \"Payment for Services u/s 153(1)(b) @15%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 34 — Sr. 30, Code 64060180, \"Payment for Services u/s 153(1)(b) @15%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt15PercentAttributableTaxableIncome",
      "label": "Sr. 30 — Payment for Services u/s 153(1)(b) @15% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64060180 — \"Payment for Services u/s 153(1)(b) @15%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 34 — Sr. 30, Code 64060180, \"Payment for Services u/s 153(1)(b) @15%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt15PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 30 — Payment for Services u/s 153(1)(b) @15% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64060180 — \"Payment for Services u/s 153(1)(b) @15%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 34 — Sr. 30, Code 64060180, \"Payment for Services u/s 153(1)(b) @15%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentServicesUs1531bAt15PercentMinimumTaxChargeable",
      "label": "Sr. 30 — Payment for Services u/s 153(1)(b) @15% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64060180 — \"Payment for Services u/s 153(1)(b) @15%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 34 — Sr. 30, Code 64060180, \"Payment for Services u/s 153(1)(b) @15%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt7Point5PercentReceiptsValue",
      "label": "Sr. 31 — Receipts from Contracts u/s 153(1)(c) @7.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64060265 — \"Receipts from Contracts u/s 153(1)(c) @7.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 35 — Sr. 31, Code 64060265, \"Receipts from Contracts u/s 153(1)(c) @7.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt7Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 31 — Receipts from Contracts u/s 153(1)(c) @7.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64060265 — \"Receipts from Contracts u/s 153(1)(c) @7.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 35 — Sr. 31, Code 64060265, \"Receipts from Contracts u/s 153(1)(c) @7.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt7Point5PercentAttributableTaxableIncome",
      "label": "Sr. 31 — Receipts from Contracts u/s 153(1)(c) @7.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64060265 — \"Receipts from Contracts u/s 153(1)(c) @7.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 35 — Sr. 31, Code 64060265, \"Receipts from Contracts u/s 153(1)(c) @7.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt7Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 31 — Receipts from Contracts u/s 153(1)(c) @7.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64060265 — \"Receipts from Contracts u/s 153(1)(c) @7.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 35 — Sr. 31, Code 64060265, \"Receipts from Contracts u/s 153(1)(c) @7.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt7Point5PercentMinimumTaxChargeable",
      "label": "Sr. 31 — Receipts from Contracts u/s 153(1)(c) @7.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64060265 — \"Receipts from Contracts u/s 153(1)(c) @7.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 35 — Sr. 31, Code 64060265, \"Receipts from Contracts u/s 153(1)(c) @7.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt10PercentReceiptsValue",
      "label": "Sr. 32 — Receipts from Contracts u/s 153(1)(c) @10% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64060270 — \"Receipts from Contracts u/s 153(1)(c) @10%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 36 — Sr. 32, Code 64060270, \"Receipts from Contracts u/s 153(1)(c) @10%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt10PercentTaxCollectibleDeductible",
      "label": "Sr. 32 — Receipts from Contracts u/s 153(1)(c) @10% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64060270 — \"Receipts from Contracts u/s 153(1)(c) @10%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 36 — Sr. 32, Code 64060270, \"Receipts from Contracts u/s 153(1)(c) @10%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt10PercentAttributableTaxableIncome",
      "label": "Sr. 32 — Receipts from Contracts u/s 153(1)(c) @10% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64060270 — \"Receipts from Contracts u/s 153(1)(c) @10%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 36 — Sr. 32, Code 64060270, \"Receipts from Contracts u/s 153(1)(c) @10%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt10PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 32 — Receipts from Contracts u/s 153(1)(c) @10% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64060270 — \"Receipts from Contracts u/s 153(1)(c) @10%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 36 — Sr. 32, Code 64060270, \"Receipts from Contracts u/s 153(1)(c) @10%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "receiptsContractsUs1531cAt10PercentMinimumTaxChargeable",
      "label": "Sr. 32 — Receipts from Contracts u/s 153(1)(c) @10% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64060270 — \"Receipts from Contracts u/s 153(1)(c) @10%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 36 — Sr. 32, Code 64060270, \"Receipts from Contracts u/s 153(1)(c) @10%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1PercentReceiptsValue",
      "label": "Sr. 33 — Payment for Goods u/s 153(1)(a) @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64060052 — \"Payment for Goods u/s 153(1)(a) @1%\" — receipts / value (column E). this row's own printed section citation reads \"153(1)(a)\" (parenthesized \"a\"), distinct from the \"153(1a)\" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 37 — Sr. 33, Code 64060052, \"Payment for Goods u/s 153(1)(a) @1%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1PercentTaxCollectibleDeductible",
      "label": "Sr. 33 — Payment for Goods u/s 153(1)(a) @1% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64060052 — \"Payment for Goods u/s 153(1)(a) @1%\" — tax collectible / deductible (column F). this row's own printed section citation reads \"153(1)(a)\" (parenthesized \"a\"), distinct from the \"153(1a)\" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 37 — Sr. 33, Code 64060052, \"Payment for Goods u/s 153(1)(a) @1%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1PercentAttributableTaxableIncome",
      "label": "Sr. 33 — Payment for Goods u/s 153(1)(a) @1% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64060052 — \"Payment for Goods u/s 153(1)(a) @1%\" — attributable taxable income (column G). this row's own printed section citation reads \"153(1)(a)\" (parenthesized \"a\"), distinct from the \"153(1a)\" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 37 — Sr. 33, Code 64060052, \"Payment for Goods u/s 153(1)(a) @1%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 33 — Payment for Goods u/s 153(1)(a) @1% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64060052 — \"Payment for Goods u/s 153(1)(a) @1%\" — tax on attributable taxable income (column H). this row's own printed section citation reads \"153(1)(a)\" (parenthesized \"a\"), distinct from the \"153(1a)\" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 37 — Sr. 33, Code 64060052, \"Payment for Goods u/s 153(1)(a) @1%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1PercentMinimumTaxChargeable",
      "label": "Sr. 33 — Payment for Goods u/s 153(1)(a) @1% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64060052 — \"Payment for Goods u/s 153(1)(a) @1%\" — minimum tax chargeable (column I). this row's own printed section citation reads \"153(1)(a)\" (parenthesized \"a\"), distinct from the \"153(1a)\" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.",
      "sourceRef": "Worksheet 'Annex-E', row 37 — Sr. 33, Code 64060052, \"Payment for Goods u/s 153(1)(a) @1%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1Point5PercentReceiptsValue",
      "label": "Sr. 34 — Payment for Goods u/s 153(1)(a) @1.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64060053 — \"Payment for Goods u/s 153(1)(a) @1.5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 38 — Sr. 34, Code 64060053, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1Point5PercentTaxCollectibleDeductible",
      "label": "Sr. 34 — Payment for Goods u/s 153(1)(a) @1.5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64060053 — \"Payment for Goods u/s 153(1)(a) @1.5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 38 — Sr. 34, Code 64060053, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1Point5PercentAttributableTaxableIncome",
      "label": "Sr. 34 — Payment for Goods u/s 153(1)(a) @1.5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64060053 — \"Payment for Goods u/s 153(1)(a) @1.5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 38 — Sr. 34, Code 64060053, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1Point5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 34 — Payment for Goods u/s 153(1)(a) @1.5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64060053 — \"Payment for Goods u/s 153(1)(a) @1.5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 38 — Sr. 34, Code 64060053, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt1Point5PercentMinimumTaxChargeable",
      "label": "Sr. 34 — Payment for Goods u/s 153(1)(a) @1.5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64060053 — \"Payment for Goods u/s 153(1)(a) @1.5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 38 — Sr. 34, Code 64060053, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt4Point5PercentSr35ReceiptsValue",
      "label": "Sr. 35 — Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 64060059 — \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" — receipts / value (column E). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.",
      "sourceRef": "Worksheet 'Annex-E', row 39 — Sr. 35, Code 64060059, \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt4Point5PercentSr35TaxCollectibleDeductible",
      "label": "Sr. 35 — Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 64060059 — \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" — tax collectible / deductible (column F). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.",
      "sourceRef": "Worksheet 'Annex-E', row 39 — Sr. 35, Code 64060059, \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt4Point5PercentSr35AttributableTaxableIncome",
      "label": "Sr. 35 — Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 64060059 — \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" — attributable taxable income (column G). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.",
      "sourceRef": "Worksheet 'Annex-E', row 39 — Sr. 35, Code 64060059, \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt4Point5PercentSr35TaxOnAttributableTaxableIncome",
      "label": "Sr. 35 — Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 64060059 — \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" — tax on attributable taxable income (column H). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.",
      "sourceRef": "Worksheet 'Annex-E', row 39 — Sr. 35, Code 64060059, \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsUs1531aUpperAt4Point5PercentSr35MinimumTaxChargeable",
      "label": "Sr. 35 — Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 35, Code 64060059 — \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" — minimum tax chargeable (column I). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as \"Payment for goods u/s 153(1a) @ 4.5%\" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.",
      "sourceRef": "Worksheet 'Annex-E', row 39 — Sr. 35, Code 64060059, \"Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeExportRelatedServicesAt1PercentReceiptsValue",
      "label": "Sr. 36 — Fee for Export related Services u/s 153(2) @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 64060352 — \"Fee for Export related Services u/s 153(2) @1%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 40 — Sr. 36, Code 64060352, \"Fee for Export related Services u/s 153(2) @1%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeExportRelatedServicesAt1PercentTaxCollectibleDeductible",
      "label": "Sr. 36 — Fee for Export related Services u/s 153(2) @1% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 64060352 — \"Fee for Export related Services u/s 153(2) @1%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 40 — Sr. 36, Code 64060352, \"Fee for Export related Services u/s 153(2) @1%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeExportRelatedServicesAt1PercentAttributableTaxableIncome",
      "label": "Sr. 36 — Fee for Export related Services u/s 153(2) @1% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 64060352 — \"Fee for Export related Services u/s 153(2) @1%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 40 — Sr. 36, Code 64060352, \"Fee for Export related Services u/s 153(2) @1%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeExportRelatedServicesAt1PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 36 — Fee for Export related Services u/s 153(2) @1% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 64060352 — \"Fee for Export related Services u/s 153(2) @1%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 40 — Sr. 36, Code 64060352, \"Fee for Export related Services u/s 153(2) @1%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeExportRelatedServicesAt1PercentMinimumTaxChargeable",
      "label": "Sr. 36 — Fee for Export related Services u/s 153(2) @1% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 36, Code 64060352 — \"Fee for Export related Services u/s 153(2) @1%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 40 — Sr. 36, Code 64060352, \"Fee for Export related Services u/s 153(2) @1%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531aReceiptsValue",
      "label": "Sr. 37 — Deduction of Tax from yarn u/s 153(1)(a) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64060281 — \"Deduction of Tax from yarn u/s 153(1)(a)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 41 — Sr. 37, Code 64060281, \"Deduction of Tax from yarn u/s 153(1)(a)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531aTaxCollectibleDeductible",
      "label": "Sr. 37 — Deduction of Tax from yarn u/s 153(1)(a) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64060281 — \"Deduction of Tax from yarn u/s 153(1)(a)\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 41 — Sr. 37, Code 64060281, \"Deduction of Tax from yarn u/s 153(1)(a)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531aAttributableTaxableIncome",
      "label": "Sr. 37 — Deduction of Tax from yarn u/s 153(1)(a) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64060281 — \"Deduction of Tax from yarn u/s 153(1)(a)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 41 — Sr. 37, Code 64060281, \"Deduction of Tax from yarn u/s 153(1)(a)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531aTaxOnAttributableTaxableIncome",
      "label": "Sr. 37 — Deduction of Tax from yarn u/s 153(1)(a) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64060281 — \"Deduction of Tax from yarn u/s 153(1)(a)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 41 — Sr. 37, Code 64060281, \"Deduction of Tax from yarn u/s 153(1)(a)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531aMinimumTaxChargeable",
      "label": "Sr. 37 — Deduction of Tax from yarn u/s 153(1)(a) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64060281 — \"Deduction of Tax from yarn u/s 153(1)(a)\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 41 — Sr. 37, Code 64060281, \"Deduction of Tax from yarn u/s 153(1)(a)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531bReceiptsValue",
      "label": "Sr. 38 — Deduction of Tax from yarn u/s 153(1)(b) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64060282 — \"Deduction of Tax from yarn u/s 153(1)(b)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 42 — Sr. 38, Code 64060282, \"Deduction of Tax from yarn u/s 153(1)(b)\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531bTaxCollectibleDeductible",
      "label": "Sr. 38 — Deduction of Tax from yarn u/s 153(1)(b) — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64060282 — \"Deduction of Tax from yarn u/s 153(1)(b)\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 42 — Sr. 38, Code 64060282, \"Deduction of Tax from yarn u/s 153(1)(b)\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531bAttributableTaxableIncome",
      "label": "Sr. 38 — Deduction of Tax from yarn u/s 153(1)(b) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64060282 — \"Deduction of Tax from yarn u/s 153(1)(b)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 42 — Sr. 38, Code 64060282, \"Deduction of Tax from yarn u/s 153(1)(b)\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531bTaxOnAttributableTaxableIncome",
      "label": "Sr. 38 — Deduction of Tax from yarn u/s 153(1)(b) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64060282 — \"Deduction of Tax from yarn u/s 153(1)(b)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 42 — Sr. 38, Code 64060282, \"Deduction of Tax from yarn u/s 153(1)(b)\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "deductionTaxYarnUs1531bMinimumTaxChargeable",
      "label": "Sr. 38 — Deduction of Tax from yarn u/s 153(1)(b) — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64060282 — \"Deduction of Tax from yarn u/s 153(1)(b)\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 42 — Sr. 38, Code 64060282, \"Deduction of Tax from yarn u/s 153(1)(b)\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At8PercentReceiptsValue",
      "label": "Sr. 39 — Brokerage / Commission u/s 233 @8% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64120066 — \"Brokerage / Commission u/s 233 @8%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 43 — Sr. 39, Code 64120066, \"Brokerage / Commission u/s 233 @8%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At8PercentTaxCollectibleDeductible",
      "label": "Sr. 39 — Brokerage / Commission u/s 233 @8% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64120066 — \"Brokerage / Commission u/s 233 @8%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 43 — Sr. 39, Code 64120066, \"Brokerage / Commission u/s 233 @8%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At8PercentAttributableTaxableIncome",
      "label": "Sr. 39 — Brokerage / Commission u/s 233 @8% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64120066 — \"Brokerage / Commission u/s 233 @8%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 43 — Sr. 39, Code 64120066, \"Brokerage / Commission u/s 233 @8%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At8PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 39 — Brokerage / Commission u/s 233 @8% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64120066 — \"Brokerage / Commission u/s 233 @8%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 43 — Sr. 39, Code 64120066, \"Brokerage / Commission u/s 233 @8%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At8PercentMinimumTaxChargeable",
      "label": "Sr. 39 — Brokerage / Commission u/s 233 @8% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64120066 — \"Brokerage / Commission u/s 233 @8%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 43 — Sr. 39, Code 64120066, \"Brokerage / Commission u/s 233 @8%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At10PercentReceiptsValue",
      "label": "Sr. 40 — Brokerage / Commission u/s 233 @10% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64120070 — \"Brokerage / Commission u/s 233 @10%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 44 — Sr. 40, Code 64120070, \"Brokerage / Commission u/s 233 @10%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At10PercentTaxCollectibleDeductible",
      "label": "Sr. 40 — Brokerage / Commission u/s 233 @10% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64120070 — \"Brokerage / Commission u/s 233 @10%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 44 — Sr. 40, Code 64120070, \"Brokerage / Commission u/s 233 @10%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At10PercentAttributableTaxableIncome",
      "label": "Sr. 40 — Brokerage / Commission u/s 233 @10% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64120070 — \"Brokerage / Commission u/s 233 @10%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 44 — Sr. 40, Code 64120070, \"Brokerage / Commission u/s 233 @10%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At10PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 40 — Brokerage / Commission u/s 233 @10% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64120070 — \"Brokerage / Commission u/s 233 @10%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 44 — Sr. 40, Code 64120070, \"Brokerage / Commission u/s 233 @10%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At10PercentMinimumTaxChargeable",
      "label": "Sr. 40 — Brokerage / Commission u/s 233 @10% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64120070 — \"Brokerage / Commission u/s 233 @10%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 44 — Sr. 40, Code 64120070, \"Brokerage / Commission u/s 233 @10%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At12PercentReceiptsValue",
      "label": "Sr. 41 — Brokerage / Commission u/s 233 @12% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 64120074 — \"Brokerage / Commission u/s 233 @12%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 45 — Sr. 41, Code 64120074, \"Brokerage / Commission u/s 233 @12%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At12PercentTaxCollectibleDeductible",
      "label": "Sr. 41 — Brokerage / Commission u/s 233 @12% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 64120074 — \"Brokerage / Commission u/s 233 @12%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 45 — Sr. 41, Code 64120074, \"Brokerage / Commission u/s 233 @12%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At12PercentAttributableTaxableIncome",
      "label": "Sr. 41 — Brokerage / Commission u/s 233 @12% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 64120074 — \"Brokerage / Commission u/s 233 @12%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 45 — Sr. 41, Code 64120074, \"Brokerage / Commission u/s 233 @12%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At12PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 41 — Brokerage / Commission u/s 233 @12% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 64120074 — \"Brokerage / Commission u/s 233 @12%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 45 — Sr. 41, Code 64120074, \"Brokerage / Commission u/s 233 @12%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At12PercentMinimumTaxChargeable",
      "label": "Sr. 41 — Brokerage / Commission u/s 233 @12% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 41, Code 64120074 — \"Brokerage / Commission u/s 233 @12%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 45 — Sr. 41, Code 64120074, \"Brokerage / Commission u/s 233 @12%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At5PercentReceiptsValue",
      "label": "Sr. 42 — Brokerage / Commission u/s 233 @5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 64120060 — \"Brokerage / Commission u/s 233 @5%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 46 — Sr. 42, Code 64120060, \"Brokerage / Commission u/s 233 @5%\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At5PercentTaxCollectibleDeductible",
      "label": "Sr. 42 — Brokerage / Commission u/s 233 @5% — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 64120060 — \"Brokerage / Commission u/s 233 @5%\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 46 — Sr. 42, Code 64120060, \"Brokerage / Commission u/s 233 @5%\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At5PercentAttributableTaxableIncome",
      "label": "Sr. 42 — Brokerage / Commission u/s 233 @5% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 64120060 — \"Brokerage / Commission u/s 233 @5%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 46 — Sr. 42, Code 64120060, \"Brokerage / Commission u/s 233 @5%\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At5PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 42 — Brokerage / Commission u/s 233 @5% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 64120060 — \"Brokerage / Commission u/s 233 @5%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 46 — Sr. 42, Code 64120060, \"Brokerage / Commission u/s 233 @5%\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "brokerageCommissionUs233At5PercentMinimumTaxChargeable",
      "label": "Sr. 42 — Brokerage / Commission u/s 233 @5% — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 42, Code 64120060 — \"Brokerage / Commission u/s 233 @5%\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 46 — Sr. 42, Code 64120060, \"Brokerage / Commission u/s 233 @5%\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedUpto30DollarAtRs70ReceiptsValue",
      "label": "Sr. 43 — Number of imported mobile phones u/s 148 upto 30$ @ Rs.70 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 64120045 — \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 47 — Sr. 43, Code 64120045, \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedUpto30DollarAtRs70TaxCollectibleDeductible",
      "label": "Sr. 43 — Number of imported mobile phones u/s 148 upto 30$ @ Rs.70 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 64120045 — \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 47 — Sr. 43, Code 64120045, \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedUpto30DollarAtRs70AttributableTaxableIncome",
      "label": "Sr. 43 — Number of imported mobile phones u/s 148 upto 30$ @ Rs.70 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 64120045 — \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 47 — Sr. 43, Code 64120045, \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedUpto30DollarAtRs70TaxOnAttributableTaxableIncome",
      "label": "Sr. 43 — Number of imported mobile phones u/s 148 upto 30$ @ Rs.70 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 64120045 — \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 47 — Sr. 43, Code 64120045, \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedUpto30DollarAtRs70MinimumTaxChargeable",
      "label": "Sr. 43 — Number of imported mobile phones u/s 148 upto 30$ @ Rs.70 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 43, Code 64120045 — \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 47 — Sr. 43, Code 64120045, \"Number of imported mobile phones u/s 148 upto 30$ @ Rs.70\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding30Upto100DollarAtRs100ReceiptsValue",
      "label": "Sr. 44 — Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 44, Code 64120046 — \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 48 — Sr. 44, Code 64120046, \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding30Upto100DollarAtRs100TaxCollectibleDeductible",
      "label": "Sr. 44 — Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 44, Code 64120046 — \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 48 — Sr. 44, Code 64120046, \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding30Upto100DollarAtRs100AttributableTaxableIncome",
      "label": "Sr. 44 — Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 44, Code 64120046 — \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 48 — Sr. 44, Code 64120046, \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding30Upto100DollarAtRs100TaxOnAttributableTaxableIncome",
      "label": "Sr. 44 — Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 44, Code 64120046 — \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 48 — Sr. 44, Code 64120046, \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding30Upto100DollarAtRs100MinimumTaxChargeable",
      "label": "Sr. 44 — Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 44, Code 64120046 — \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 48 — Sr. 44, Code 64120046, \"Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding100Upto200DollarAtRs930ReceiptsValue",
      "label": "Sr. 45 — Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 45, Code 64120047 — \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 49 — Sr. 45, Code 64120047, \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding100Upto200DollarAtRs930TaxCollectibleDeductible",
      "label": "Sr. 45 — Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 45, Code 64120047 — \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 49 — Sr. 45, Code 64120047, \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding100Upto200DollarAtRs930AttributableTaxableIncome",
      "label": "Sr. 45 — Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 45, Code 64120047 — \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 49 — Sr. 45, Code 64120047, \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding100Upto200DollarAtRs930TaxOnAttributableTaxableIncome",
      "label": "Sr. 45 — Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 45, Code 64120047 — \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 49 — Sr. 45, Code 64120047, \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding100Upto200DollarAtRs930MinimumTaxChargeable",
      "label": "Sr. 45 — Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 45, Code 64120047 — \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 49 — Sr. 45, Code 64120047, \"Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding200Upto350DollarAtRs970ReceiptsValue",
      "label": "Sr. 46 — Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 46, Code 64120048 — \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 50 — Sr. 46, Code 64120048, \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding200Upto350DollarAtRs970TaxCollectibleDeductible",
      "label": "Sr. 46 — Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 46, Code 64120048 — \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 50 — Sr. 46, Code 64120048, \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding200Upto350DollarAtRs970AttributableTaxableIncome",
      "label": "Sr. 46 — Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 46, Code 64120048 — \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 50 — Sr. 46, Code 64120048, \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding200Upto350DollarAtRs970TaxOnAttributableTaxableIncome",
      "label": "Sr. 46 — Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 46, Code 64120048 — \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 50 — Sr. 46, Code 64120048, \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding200Upto350DollarAtRs970MinimumTaxChargeable",
      "label": "Sr. 46 — Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 46, Code 64120048 — \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 50 — Sr. 46, Code 64120048, \"Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding350Upto500DollarAtRs3000ReceiptsValue",
      "label": "Sr. 47 — Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 47, Code 64120049 — \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 51 — Sr. 47, Code 64120049, \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding350Upto500DollarAtRs3000TaxCollectibleDeductible",
      "label": "Sr. 47 — Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 47, Code 64120049 — \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 51 — Sr. 47, Code 64120049, \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding350Upto500DollarAtRs3000AttributableTaxableIncome",
      "label": "Sr. 47 — Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 47, Code 64120049 — \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 51 — Sr. 47, Code 64120049, \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding350Upto500DollarAtRs3000TaxOnAttributableTaxableIncome",
      "label": "Sr. 47 — Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 47, Code 64120049 — \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 51 — Sr. 47, Code 64120049, \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding350Upto500DollarAtRs3000MinimumTaxChargeable",
      "label": "Sr. 47 — Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 47, Code 64120049 — \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 51 — Sr. 47, Code 64120049, \"Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding500DollarAtRs50200ReceiptsValue",
      "label": "Sr. 48 — Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 48, Code 64120050 — \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 52 — Sr. 48, Code 64120050, \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding500DollarAtRs50200TaxCollectibleDeductible",
      "label": "Sr. 48 — Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200 — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 48, Code 64120050 — \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 52 — Sr. 48, Code 64120050, \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding500DollarAtRs50200AttributableTaxableIncome",
      "label": "Sr. 48 — Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200 — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 48, Code 64120050 — \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 52 — Sr. 48, Code 64120050, \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding500DollarAtRs50200TaxOnAttributableTaxableIncome",
      "label": "Sr. 48 — Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200 — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 48, Code 64120050 — \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 52 — Sr. 48, Code 64120050, \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mobilePhonesImportedExceeding500DollarAtRs50200MinimumTaxChargeable",
      "label": "Sr. 48 — Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200 — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 48, Code 64120050 — \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 52 — Sr. 48, Code 64120050, \"Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cngStationGasBillUs234aReceiptsValue",
      "label": "Sr. 49 — CNG Station Gas Bill u/s 234A — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 49, Code 64130151 — \"CNG Station Gas Bill u/s 234A\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 53 — Sr. 49, Code 64130151, \"CNG Station Gas Bill u/s 234A\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cngStationGasBillUs234aTaxCollectibleDeductible",
      "label": "Sr. 49 — CNG Station Gas Bill u/s 234A — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 49, Code 64130151 — \"CNG Station Gas Bill u/s 234A\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 53 — Sr. 49, Code 64130151, \"CNG Station Gas Bill u/s 234A\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cngStationGasBillUs234aAttributableTaxableIncome",
      "label": "Sr. 49 — CNG Station Gas Bill u/s 234A — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 49, Code 64130151 — \"CNG Station Gas Bill u/s 234A\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 53 — Sr. 49, Code 64130151, \"CNG Station Gas Bill u/s 234A\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cngStationGasBillUs234aTaxOnAttributableTaxableIncome",
      "label": "Sr. 49 — CNG Station Gas Bill u/s 234A — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 49, Code 64130151 — \"CNG Station Gas Bill u/s 234A\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 53 — Sr. 49, Code 64130151, \"CNG Station Gas Bill u/s 234A\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cngStationGasBillUs234aMinimumTaxChargeable",
      "label": "Sr. 49 — CNG Station Gas Bill u/s 234A — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 49, Code 64130151 — \"CNG Station Gas Bill u/s 234A\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 53 — Sr. 49, Code 64130151, \"CNG Station Gas Bill u/s 234A\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeGoodsTransportContractorUc43eReceiptsValue",
      "label": "Sr. 50 — Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 50, Code 64320053 — \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 54 — Sr. 50, Code 64320053, \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeGoodsTransportContractorUc43eTaxCollectibleDeductible",
      "label": "Sr. 50 — Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 50, Code 64320053 — \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" — tax collectible / deductible (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 54 — Sr. 50, Code 64320053, \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeGoodsTransportContractorUc43eAttributableTaxableIncome",
      "label": "Sr. 50 — Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 50, Code 64320053 — \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 54 — Sr. 50, Code 64320053, \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeGoodsTransportContractorUc43eTaxOnAttributableTaxableIncome",
      "label": "Sr. 50 — Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 50, Code 64320053 — \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 54 — Sr. 50, Code 64320053, \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeGoodsTransportContractorUc43eMinimumTaxChargeable",
      "label": "Sr. 50 — Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 50, Code 64320053 — \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" — minimum tax chargeable (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 54 — Sr. 50, Code 64320053, \"Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeCarriageServicesOilTankerUc43dReceiptsValue",
      "label": "Sr. 51 — Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 51, Code 64320051 — \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" — receipts / value (column E). printed on the sheet as \"...Part IV Second Scheule\" [sic] — a source-document typo (\"Scheule\" for \"Schedule\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 55 — Sr. 51, Code 64320051, \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" (column E, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeCarriageServicesOilTankerUc43dTaxCollectibleDeductible",
      "label": "Sr. 51 — Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule — Tax Collectible / Deductible",
      "type": "number",
      "required": false,
      "description": "Sr. 51, Code 64320051 — \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" — tax collectible / deductible (column F). printed on the sheet as \"...Part IV Second Scheule\" [sic] — a source-document typo (\"Scheule\" for \"Schedule\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 55 — Sr. 51, Code 64320051, \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" (column F, \"Tax Collectible / Deductible\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeCarriageServicesOilTankerUc43dAttributableTaxableIncome",
      "label": "Sr. 51 — Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 51, Code 64320051 — \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" — attributable taxable income (column G). printed on the sheet as \"...Part IV Second Scheule\" [sic] — a source-document typo (\"Scheule\" for \"Schedule\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 55 — Sr. 51, Code 64320051, \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" (column G, \"Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeCarriageServicesOilTankerUc43dTaxOnAttributableTaxableIncome",
      "label": "Sr. 51 — Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 51, Code 64320051 — \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" — tax on attributable taxable income (column H). printed on the sheet as \"...Part IV Second Scheule\" [sic] — a source-document typo (\"Scheule\" for \"Schedule\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 55 — Sr. 51, Code 64320051, \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" (column H, \"Tax on Attributable Taxable Income\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "feeCarriageServicesOilTankerUc43dMinimumTaxChargeable",
      "label": "Sr. 51 — Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule — Minimum Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 51, Code 64320051 — \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" — minimum tax chargeable (column I). printed on the sheet as \"...Part IV Second Scheule\" [sic] — a source-document typo (\"Scheule\" for \"Schedule\"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 55 — Sr. 51, Code 64320051, \"Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule\" (column I, \"Minimum Tax Chargeable\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "exportProceedsUs1541At1PercentReceiptsValue",
      "label": "Sr. 51 — Export Proceeds u/s 154(1) @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — \"Export Proceeds u/s 154(1) @1%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 58 — Sr. 51 (second table), Code 64070054, \"Export Proceeds u/s 154(1) @1%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1541At1PercentFinalTaxChargeable",
      "label": "Sr. 51 — Export Proceeds u/s 154(1) @1% — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — \"Export Proceeds u/s 154(1) @1%\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 58 — Sr. 51 (second table), Code 64070054, \"Export Proceeds u/s 154(1) @1%\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1541At1PercentAttributableTaxableIncome",
      "label": "Sr. 51 — Export Proceeds u/s 154(1) @1% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — \"Export Proceeds u/s 154(1) @1%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 58 — Sr. 51 (second table), Code 64070054, \"Export Proceeds u/s 154(1) @1%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1541At1PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 51 — Export Proceeds u/s 154(1) @1% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — \"Export Proceeds u/s 154(1) @1%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 58 — Sr. 51 (second table), Code 64070054, \"Export Proceeds u/s 154(1) @1%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1541At1PercentDifference",
      "label": "Sr. 51 — Export Proceeds u/s 154(1) @1% — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — \"Export Proceeds u/s 154(1) @1%\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 58 — Sr. 51 (second table), Code 64070054, \"Export Proceeds u/s 154(1) @1%\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "foreignIndentingCommissionUs1542ReceiptsValue",
      "label": "Sr. 52 — Foreign Indenting Commission u/s 154(2) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — \"Foreign Indenting Commission u/s 154(2)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 59 — Sr. 52 (second table), Code 64070151, \"Foreign Indenting Commission u/s 154(2)\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "foreignIndentingCommissionUs1542FinalTaxChargeable",
      "label": "Sr. 52 — Foreign Indenting Commission u/s 154(2) — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — \"Foreign Indenting Commission u/s 154(2)\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 59 — Sr. 52 (second table), Code 64070151, \"Foreign Indenting Commission u/s 154(2)\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "foreignIndentingCommissionUs1542AttributableTaxableIncome",
      "label": "Sr. 52 — Foreign Indenting Commission u/s 154(2) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — \"Foreign Indenting Commission u/s 154(2)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 59 — Sr. 52 (second table), Code 64070151, \"Foreign Indenting Commission u/s 154(2)\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "foreignIndentingCommissionUs1542TaxOnAttributableTaxableIncome",
      "label": "Sr. 52 — Foreign Indenting Commission u/s 154(2) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — \"Foreign Indenting Commission u/s 154(2)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 59 — Sr. 52 (second table), Code 64070151, \"Foreign Indenting Commission u/s 154(2)\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "foreignIndentingCommissionUs1542Difference",
      "label": "Sr. 52 — Foreign Indenting Commission u/s 154(2) — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — \"Foreign Indenting Commission u/s 154(2)\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 59 — Sr. 52 (second table), Code 64070151, \"Foreign Indenting Commission u/s 154(2)\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsToExporterUs1543ReceiptsValue",
      "label": "Sr. 53 — Sale Proceeds of goods to exporter u/s 154(3) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — \"Sale Proceeds of goods to exporter u/s 154(3)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 60 — Sr. 53 (second table), Code 64070152, \"Sale Proceeds of goods to exporter u/s 154(3)\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsToExporterUs1543FinalTaxChargeable",
      "label": "Sr. 53 — Sale Proceeds of goods to exporter u/s 154(3) — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — \"Sale Proceeds of goods to exporter u/s 154(3)\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 60 — Sr. 53 (second table), Code 64070152, \"Sale Proceeds of goods to exporter u/s 154(3)\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsToExporterUs1543AttributableTaxableIncome",
      "label": "Sr. 53 — Sale Proceeds of goods to exporter u/s 154(3) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — \"Sale Proceeds of goods to exporter u/s 154(3)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 60 — Sr. 53 (second table), Code 64070152, \"Sale Proceeds of goods to exporter u/s 154(3)\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsToExporterUs1543TaxOnAttributableTaxableIncome",
      "label": "Sr. 53 — Sale Proceeds of goods to exporter u/s 154(3) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — \"Sale Proceeds of goods to exporter u/s 154(3)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 60 — Sr. 53 (second table), Code 64070152, \"Sale Proceeds of goods to exporter u/s 154(3)\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsToExporterUs1543Difference",
      "label": "Sr. 53 — Sale Proceeds of goods to exporter u/s 154(3) — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — \"Sale Proceeds of goods to exporter u/s 154(3)\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 60 — Sr. 53 (second table), Code 64070152, \"Sale Proceeds of goods to exporter u/s 154(3)\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsIndustrialUndertakingUs1543aReceiptsValue",
      "label": "Sr. 54 — Sale Proceeds of goods by industrial undertaking u/s 154(3A) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" — receipts / value (column E). printed on the sheet as \"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)\" [sic] — the doubled \"of\" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 61 — Sr. 54 (second table), Code 64070153, \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsIndustrialUndertakingUs1543aFinalTaxChargeable",
      "label": "Sr. 54 — Sale Proceeds of goods by industrial undertaking u/s 154(3A) — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" — final tax chargeable (column F). printed on the sheet as \"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)\" [sic] — the doubled \"of\" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 61 — Sr. 54 (second table), Code 64070153, \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsIndustrialUndertakingUs1543aAttributableTaxableIncome",
      "label": "Sr. 54 — Sale Proceeds of goods by industrial undertaking u/s 154(3A) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" — attributable taxable income (column G). printed on the sheet as \"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)\" [sic] — the doubled \"of\" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 61 — Sr. 54 (second table), Code 64070153, \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsIndustrialUndertakingUs1543aTaxOnAttributableTaxableIncome",
      "label": "Sr. 54 — Sale Proceeds of goods by industrial undertaking u/s 154(3A) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" — tax on attributable taxable income (column H). printed on the sheet as \"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)\" [sic] — the doubled \"of\" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 61 — Sr. 54 (second table), Code 64070153, \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "saleProceedsGoodsIndustrialUndertakingUs1543aDifference",
      "label": "Sr. 54 — Sale Proceeds of goods by industrial undertaking u/s 154(3A) — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" — difference (option valid if <=0) (column I). printed on the sheet as \"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)\" [sic] — the doubled \"of\" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.",
      "sourceRef": "Worksheet 'Annex-E', row 61 — Sr. 54 (second table), Code 64070153, \"Sale Proceeds of goods by industrial undertaking u/s 154(3A)\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "contractPaymentsIndirectExporterUs1543bReceiptsValue",
      "label": "Sr. 55 — Contract Payments to indirect exporter u/s 154(3B) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — \"Contract Payments to indirect exporter u/s 154(3B)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 62 — Sr. 55 (second table), Code 64070154, \"Contract Payments to indirect exporter u/s 154(3B)\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "contractPaymentsIndirectExporterUs1543bFinalTaxChargeable",
      "label": "Sr. 55 — Contract Payments to indirect exporter u/s 154(3B) — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — \"Contract Payments to indirect exporter u/s 154(3B)\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 62 — Sr. 55 (second table), Code 64070154, \"Contract Payments to indirect exporter u/s 154(3B)\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "contractPaymentsIndirectExporterUs1543bAttributableTaxableIncome",
      "label": "Sr. 55 — Contract Payments to indirect exporter u/s 154(3B) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — \"Contract Payments to indirect exporter u/s 154(3B)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 62 — Sr. 55 (second table), Code 64070154, \"Contract Payments to indirect exporter u/s 154(3B)\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "contractPaymentsIndirectExporterUs1543bTaxOnAttributableTaxableIncome",
      "label": "Sr. 55 — Contract Payments to indirect exporter u/s 154(3B) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — \"Contract Payments to indirect exporter u/s 154(3B)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 62 — Sr. 55 (second table), Code 64070154, \"Contract Payments to indirect exporter u/s 154(3B)\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "contractPaymentsIndirectExporterUs1543bDifference",
      "label": "Sr. 55 — Contract Payments to indirect exporter u/s 154(3B) — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — \"Contract Payments to indirect exporter u/s 154(3B)\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 62 — Sr. 55 (second table), Code 64070154, \"Contract Payments to indirect exporter u/s 154(3B)\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1543cReceiptsValue",
      "label": "Sr. 56 — Export Proceeds u/s 154(3C) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — \"Export Proceeds u/s 154(3C)\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 63 — Sr. 56 (second table), Code 64070155, \"Export Proceeds u/s 154(3C)\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1543cFinalTaxChargeable",
      "label": "Sr. 56 — Export Proceeds u/s 154(3C) — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — \"Export Proceeds u/s 154(3C)\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 63 — Sr. 56 (second table), Code 64070155, \"Export Proceeds u/s 154(3C)\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1543cAttributableTaxableIncome",
      "label": "Sr. 56 — Export Proceeds u/s 154(3C) — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — \"Export Proceeds u/s 154(3C)\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 63 — Sr. 56 (second table), Code 64070155, \"Export Proceeds u/s 154(3C)\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1543cTaxOnAttributableTaxableIncome",
      "label": "Sr. 56 — Export Proceeds u/s 154(3C) — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — \"Export Proceeds u/s 154(3C)\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 63 — Sr. 56 (second table), Code 64070155, \"Export Proceeds u/s 154(3C)\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "exportProceedsUs1543cDifference",
      "label": "Sr. 56 — Export Proceeds u/s 154(3C) — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — \"Export Proceeds u/s 154(3C)\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 63 — Sr. 56 (second table), Code 64070155, \"Export Proceeds u/s 154(3C)\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "commissionDiscountPetroleumProductsUs156aAt12PercentReceiptsValue",
      "label": "Sr. 57 — Commission / Discount on petroleum products u/s 156A @12% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — \"Commission / Discount on petroleum products u/s 156A @12%\" — receipts / value (column E).",
      "sourceRef": "Worksheet 'Annex-E', row 64 — Sr. 57 (second table), Code 64090151, \"Commission / Discount on petroleum products u/s 156A @12%\" (column E, \"Receipts / Value\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "commissionDiscountPetroleumProductsUs156aAt12PercentFinalTaxChargeable",
      "label": "Sr. 57 — Commission / Discount on petroleum products u/s 156A @12% — Final Tax Chargeable",
      "type": "number",
      "required": false,
      "description": "Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — \"Commission / Discount on petroleum products u/s 156A @12%\" — final tax chargeable (column F).",
      "sourceRef": "Worksheet 'Annex-E', row 64 — Sr. 57 (second table), Code 64090151, \"Commission / Discount on petroleum products u/s 156A @12%\" (column F, \"Final Tax Chargeable\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "commissionDiscountPetroleumProductsUs156aAt12PercentAttributableTaxableIncome",
      "label": "Sr. 57 — Commission / Discount on petroleum products u/s 156A @12% — Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — \"Commission / Discount on petroleum products u/s 156A @12%\" — attributable taxable income (column G).",
      "sourceRef": "Worksheet 'Annex-E', row 64 — Sr. 57 (second table), Code 64090151, \"Commission / Discount on petroleum products u/s 156A @12%\" (column G, \"Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "commissionDiscountPetroleumProductsUs156aAt12PercentTaxOnAttributableTaxableIncome",
      "label": "Sr. 57 — Commission / Discount on petroleum products u/s 156A @12% — Tax on Attributable Taxable Income",
      "type": "number",
      "required": false,
      "description": "Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — \"Commission / Discount on petroleum products u/s 156A @12%\" — tax on attributable taxable income (column H).",
      "sourceRef": "Worksheet 'Annex-E', row 64 — Sr. 57 (second table), Code 64090151, \"Commission / Discount on petroleum products u/s 156A @12%\" (column H, \"Tax on Attributable Taxable Income\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "commissionDiscountPetroleumProductsUs156aAt12PercentDifference",
      "label": "Sr. 57 — Commission / Discount on petroleum products u/s 156A @12% — Difference (Option Valid if <=0)",
      "type": "number",
      "required": false,
      "description": "Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — \"Commission / Discount on petroleum products u/s 156A @12%\" — difference (option valid if <=0) (column I).",
      "sourceRef": "Worksheet 'Annex-E', row 64 — Sr. 57 (second table), Code 64090151, \"Commission / Discount on petroleum products u/s 156A @12%\" (column I, \"Difference (Option Valid if <=0)\") — not covered by this sheet's own dataValidation rule (sqref \"E12:I55\" ends at row 55)"
    },
    {
      "name": "declarationDate",
      "label": "Date",
      "type": "date",
      "required": false,
      "description": "Date this Annex-E schedule is signed. This worksheet carries a bare \"Signature: ___ Date: ___\" footer with no accompanying declaration paragraph, the same shape already disclosed for Annex-A's/Annex-C's/Annex-D's own footers, so no `documents[]` attestation entry is modelled here.",
      "sourceRef": "Worksheet 'Annex-E', row 65 — \"Signature:\" (cell A65) / \"Date:\" (cell H65)"
    }
  ]
}