{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "zm/zra/individual-income-tax-return",
  "version": "1.0.0",
  "title": "Zambia Income Tax Return for Individuals (Self-Assessment Form, ITF 46_1 V001)",
  "description": "The Zambia Revenue Authority's (ZRA) Direct Taxes Division \"Income Tax Return for Individuals — Self-Assessment Form\" (ITF 46_1 V001), used by an individual taxpayer to declare rental income, employment income, and a statement of financial position (balance sheet) for an income tax charge year, and to make the accompanying signed declaration. Opens Zambia's Taxes vertical (3 of 6 — Business Formation and Passport already published via zm/pacra/company-incorporation and zm/dnrpc/passport-application). This schema models Taxpayer Details (page 1, always required); Part 1 Rental Income's directly-supplied income/withholding-tax lines; Section B's Statement of Financial Position (Balance Sheet) directly-supplied lines; Section F Employment Income for up to two employers; Section G Interest in Companies (related-party transactions); and Section H's Declaration. The form's own business/self-employment income computation (Section A Summary, Section C Statement of Comprehensive Income, Section D Computation of Chargeable Income from Business per source, Schedules 1-4 (Capital Allowances; income of other persons; current-year and prior-year losses), and Section E Details of Share of Profit from Partnership Firm(s)) is out of scope for v1.0.0 — see this document's own VERIFICATION.md for the full disclosed scoping rationale. This schema does not file the return itself; the live source is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Republic of Zambia or the Zambia Revenue Authority.",
  "status": "draft",
  "jurisdiction": {
    "country": "ZM",
    "level": "national"
  },
  "authority": {
    "name": "Zambia Revenue Authority",
    "abbreviation": "ZRA",
    "url": "https://www.zra.org.zm/"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://www.zra.org.zm/wp-content/uploads/2020/06/Income-Tax-Return-for-Individuals.pdf",
    "retrievedAt": "2026-07-22",
    "documentRef": "\"Income Tax Return for Individuals — Self-Assessment Form\" (ITF 46_1 V001), Zambia Revenue Authority, Direct Taxes Division, 19 pages, native (searchable-text) PDF, marked \"FOR GUIDANCE ONLY\" / \"THIS MANUAL RETURN ... SHOULD NOT BE SUBMITTED TO ZAMBIA REVENUE AUTHORITY\"."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-22",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-22",
    "notes": "## Candidate selection\n\nGOV-4287 (\"GovSchema Standard Research\"). The GOV-4271 cycle (opening Zambia\nas the registry's 77th jurisdiction via `zm/pacra/company-incorporation@1.0.0`,\nBusiness Formation) pre-scouted and banked Zambia's Taxes candidate as\ndisclosed, STRONG open backlog: a Zambia Revenue Authority (ZRA) PDF,\n`Income-Tax-Return-for-Individuals.pdf` (Form ITF 46_1 V001), left unauthored\nat the time in favor of the smaller-scope Passport candidate (subsequently\nauthored in GOV-4278). This cycle authors that banked candidate, opening\nZambia's Taxes vertical (3 of 6). The GOV-4271 cycle's own banked URL\n(`.../2023/06/Income-Tax-Return-for-Individuals.pdf`) now 404s; this cycle's\nissue corrected it to a currently-live `.../2020/06/...` path, confirmed\ndirectly (see below).\n\n## Reaching the live source\n\nFetched\n`https://www.zra.org.zm/wp-content/uploads/2020/06/Income-Tax-Return-for-Individuals.pdf`\ndirectly:\n\n- HTTP 200, `Content-Type: application/pdf`, `Content-Length: 1078188` bytes,\n  `Last-Modified: Sat, 02 Apr 2022 10:01:58 GMT`.\n- No login, CAPTCHA, or WAF gate blocks reaching or reading this file —\n  confirmed via a plain unauthenticated `curl` request with no session/cookie\n  state (only a TLS certificate-verification bypass was needed to reach the\n  host from this session's network egress; the certificate itself is not\n  otherwise implicated in this finding).\n- sha256 `fc1bde9aec0cac29b892acedb252ba1321bbd82e6e403380b1a9cd1498c58484`.\n- PDF header `%PDF-1.5` at byte 0 — a genuine native (searchable-text) PDF,\n  not a scanned image, confirmed by clean `pdfjs-dist` text-layer extraction\n  across all pages.\n\n## Extraction method\n\nExtracted with `pdfjs-dist` (vendored from an existing session scratch\ninstall at `/tmp/node_modules`, CommonJS build at\n`legacy/build/pdf.js` since this vendored copy ships no ESM entry point),\nreading each text item's raw string and its `transform` x/y position across\nall 19 pages. Separately rendered pages 1-4, 15, 16, and 17 to PNGs at 2x\nscale via `node-canvas` (`/tmp/node_modules/canvas`) to visually confirm true\ntable/column layout and, specifically, which cells the source document\nitself shades grey — every grey-shaded cell corresponds one-to-one with a\nformula/total line identified independently from the text-position\nextraction (e.g. Section B's \"Total Fixed Assets\", \"Total Investments\" rows),\ncross-corroborating the computed-vs-directly-supplied line classification\nthis schema's scoping relies on. (Embedded-font glyph outlines did not fully\nrasterize in this environment — `getPathGenerator` \"object that isn't\nresolved yet\" warnings — so the rendered PNGs are only used to confirm ruled\ntable/shading structure, not as a substitute for the clean text-layer\nextraction, which read every field label correctly.)\n\n## Document structure\n\nThe 19-page form (each page footer-stamped \"ITF 46_1 V001\") is a combined\nindividual income tax return covering, in order: page 1, Taxpayer Details;\npage 2, Part 1 Rental Income and the start of Part 2 (Section A Summary Tax\nPayable, Section B Statement of Financial Position); pages 3-4, Section B\ncontinued; pages 5-11, Section C (Statement of Comprehensive Income) and\nSection D (Computation of Chargeable Income from Business, repeated for up\nto 3 income sources plus continuation sheets); pages 12-13, Schedule 1\n(Capital Allowances, Parts I-IV); pages 13-14, Schedule 2 (income of other\npersons), Schedule 3 (current-year losses), Schedule 4 (prior-year losses);\npages 14-15, Section E (Details of Share of Profit from Partnership Firms,\na/b); pages 15-16, Section F (Employment Income, Employer 1 and Employer 2);\npage 16, Section G (Interest in Companies); page 17, Section H (Declaration);\npages 17-18, filing-instructions notes (not applicant-supplied data); page\n19, a disclaimer stating the PDF itself is \"FOR GUIDANCE ONLY\" and \"SHOULD\nNOT BE SUBMITTED TO ZAMBIA REVENUE AUTHORITY\" (i.e. the live, submittable\nreturn is filed through a separate system/process; this PDF is ZRA's own\npublished reference copy of the form's field layout, the standard sourcing\nbasis this registry uses for forms of this kind).\n\n## Scope\n\nThis schema models 4 of the form's own printed sections/schedules in full —\nTaxpayer Details, Part 1 Rental Income, Section B Balance Sheet, Section F\nEmployment Income — plus Section G and Section H, and excludes the business/\nself-employment income computation entirely (Section A, Section C, Section\nD, Schedules 1-4, Section E), per the issue's own scope guidance to follow\nthis registry's narrow-scoping precedent (e.g. Latvia's own D3/D3¹/GD\nexclusions) rather than force-fit a 19-page, multi-schedule form into one\nv1.0.0 document. The excluded sections are a coherent, separable unit — a\nZambian taxpayer with only rental and/or employment income (this schema's\nscope) never touches them — and are disclosed here as the natural follow-on\ncompanion-schema candidate for a future PATCH/minor, not silently dropped.\n\nWithin the sections this schema does cover, every printed formula/subtotal\nline (e.g. Section B's \"Total Fixed Assets (a+b+c+d+e+f+g)\", \"Net Book Value\n... (h-i)\"; Section F's \"TOTAL TAXABLE INCOME FROM EMPLOYMENT [1+2+3+4-5-6-7]\",\n\"Tax on employment income Before Tax Credit\", \"Net Tax from Employment\n[9-10]\") is excluded from `fields[]`, per this registry's standing closed\ndecision to defer calculated/derived fields (GSP-0013 §7, \"Calculated /\nderived fields — recommend deferring\", founder-confirmed on GOV-302) — only\nthe lines a taxpayer directly supplies are modelled. Each excluded line's\nown field description cites the formula it would have computed, so the gap\nis visible rather than silent.\n\nModels 107 `fields[]` across 6 steps (Taxpayer Details; Part 1 Rental Income;\nSection B Statement of Financial Position; Section F Employment Income;\nSection G Interest in Companies; Section H Declaration). No `edition` axis\nis used (unlike, e.g., `us/irs/individual-income-tax-return-1040`'s\nper-tax-year editions): this form's own \"Charge Year\" is a single blank the\nfiler fills in on a single, undated generic template (matching this\nregistry's existing `kz/kgd/*`/`ua/dps/*` tax-return precedent, which model\nthe filing year as an ordinary data field rather than a schema edition).\n\n## Disclosed findings and interpretation choices\n\n1. **`middleName` is modelled `required: false`** despite page 1's own\n   blanket note, \"All fields on page 1 are mandatory,\" since a substantial\n   share of individual taxpayers have no middle name and the form provides\n   no \"N/A\" convention to otherwise satisfy a hard requirement.\n2. **Sr No 3-6 (Postal Address, Physical Address, E-mail Address,\n   Telephone/Cell Number) are modelled `required: false`**, per that same\n   table's own qualifying sub-heading, \"Taxpayer Details (only fill in 3 to\n   6 if there has been any changes)\" — a more specific, narrower rule than\n   the page's blanket mandatory note, and the one this schema follows for\n   these four items specifically.\n3. **`priorReturnAcknowledgementReceiptNumber` is a disclosed addition with\n   no printed label on page 1 itself.** Page 1 prints only \"Original/Amended\"\n   tick boxes, \"Reason for amendment\", and \"Attachments if any\" — no visible\n   box for an acknowledgement receipt number. Page 18's own filing\n   instructions state \"If you had submitted an original return earlier\n   please enter the acknowledgement receipt number issued to you in the\n   space provided at item 2 on the first page of the return,\" establishing\n   that such a value belongs somewhere on page 1 for an amended return even\n   though no printed label accompanies it there. Modelled `requiredWhen\n   isAmendedReturn` rather than silently dropped.\n4. **`attachmentsIfAny` collapses the form's two blank numbered lines (\"1.\"\n   / \"2.\") into one free-text field**, since neither line carries its own\n   distinct label.\n5. **Employer 2's fields carry no eligibility gate** (e.g. no fabricated\n   `hasSecondEmployer` boolean): the form prints Employer 1 and Employer 2 as\n   two structurally identical, unconditional blocks with no printed count or\n   yes/no signal distinguishing \"one employer\" from \"two employers\" — the\n   same disclosed no-printed-signal treatment this registry's\n   `et/ics/passport-application` and this schema's own Tax-Agent fields (finding\n   6) use for their own analogous ungated optional fields. Both employer\n   blocks are therefore bare-optional at the field level.\n6. **The Tax Agent block (`taxAgentFullName`/`taxAgentSignature`/\n   `taxAgentCapacity`) is bare-optional**, since the form prints no checkbox\n   distinguishing a self-filed return from an agent-prepared one.\n7. **Section G's second related-party slot\n   (`relatedParty2BusinessName`/`Tpin`/`SharesInterestControlled`) is\n   bare-optional even when `hasRelatedPartyTransactions` is true** — the\n   source prints exactly two blank table rows with no numbering or count\n   field, so only the first slot is `requiredWhen hasRelatedPartyTransactions`\n   equals `true`; a filer with only one related-party transaction leaves the\n   second slot empty.\n8. **`profitLossForYear` (Section B, line 7.f) is the only balance-sheet\n   money field modelled without a `minimum: 0` constraint**, since it is\n   explicitly a profit-or-loss figure and may be negative; every other\n   balance-sheet line is a plain asset/liability/reserve amount constrained\n   to `minimum: 0`.\n9. **The Zambia Revenue Authority's own published copy of this form is\n   watermarked \"FOR GUIDANCE ONLY\" and its final page states \"THIS MANUAL\n   RETURN IS MEANT FOR GUIDANCE ONLY AND THEREFORE IT SHOULD NOT BE\n   SUBMITTED TO ZAMBIA REVENUE AUTHORITY.\"** This is disclosed as a\n   sourcing characteristic, not a defect: it is ZRA's own live, currently\n   published reference copy of the return's field layout (the standard\n   sourcing basis this registry uses), and the live submission channel\n   (ZRA's e-filing portal or in-person office submission per page 18's own\n   \"Filing Requirements\" note) is a separate process this schema does not\n   model or claim to be.\n10. **Excluded as official-use-only fields, not applicant-supplied data:**\n    page 1's \"FOR OFFICIAL USE ONLY\" block (Officer's Name/Signature/Date\n    Received, Receiving Office Date Stamp).\n\n## Conformance\n\n3 valid mock scenarios — `valid-rental-income-only` (an individual with only\nPart 1 rental income and a signed declaration, no balance sheet, employment,\nor related-party data populated); `valid-employment-and-balance-sheet` (an\nindividual with a full Section B balance sheet and two Section F employers\npopulated, exercising every balance-sheet and both employer field blocks);\nand `valid-amended-return-with-related-party` (an amended return exercising\n`isAmendedReturn`'s two `requiredWhen` fields and `hasRelatedPartyTransactions`'s\nfirst related-party slot) — plus 10 mutation-control fixtures (one missing\nstatically-required field from each of `tpin`, `foreName`, `lastName`,\n`accountingPeriod`, `isAmendedReturn`, `hasRelatedPartyTransactions`,\n`taxpayerFullName`, `taxpayerDeclarationSignature` — 8 fixtures; one\nmissing-required fixture for a `requiredWhen`-gated field —\n`amendmentReason` — correctly triggered in its own scenario; and an\nunknown-field-rejected fixture) are committed under\n`conformance/zm/zra/individual-income-tax-return/1.0.0/`.\n\nAn ephemeral, from-scratch conformance checker (deriving required/\nrequiredWhen rules directly from this schema's own `fields[]`, discarded\nafter use, not committed) ran all 13 fixtures: all 3 valid scenarios at 0\nerrors, all 10 mutation controls each raising exactly 1 error, and confirmed\nevery `requiredWhen` field reference resolves to a real field name (0\ndangling references). Validated clean with `node tools/validate.mjs` and\n`node tools/validate-ajv.mjs`, individually and as part of the full registry\nrun.\n"
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-22"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "taxpayer_details",
      "title": "Taxpayer Details",
      "fields": [
        "chargeYear",
        "tpin",
        "title",
        "foreName",
        "middleName",
        "lastName",
        "postalPoBox",
        "postalTown",
        "postalProvince",
        "postalCountry",
        "physicalPlotHouseNo",
        "physicalStreet",
        "physicalArea",
        "physicalTown",
        "physicalProvince",
        "physicalCountry",
        "emailAddress",
        "telephoneCountryCode",
        "telephoneAreaCode",
        "telephoneNumber",
        "accountingPeriod",
        "isAmendedReturn",
        "priorReturnAcknowledgementReceiptNumber",
        "amendmentReason",
        "attachmentsIfAny"
      ],
      "next": "rental_income"
    },
    {
      "id": "rental_income",
      "title": "Part 1: Rental Income",
      "fields": [
        "individualRentalIncomeAmount",
        "individualRentalIncomeWithholdingTax",
        "partnershipRentalIncomeShareAmount",
        "partnershipRentalIncomeShareWithholdingTax"
      ],
      "next": "balance_sheet"
    },
    {
      "id": "balance_sheet",
      "title": "Section B: Statement of Financial Position (Balance Sheet)",
      "fields": [
        "balanceSheetAsOfDate",
        "fixedAssetsLandAndBuilding",
        "fixedAssetsPlantAndMachinery",
        "fixedAssetsMotorVehicles",
        "fixedAssetsFurnitureAndFixtures",
        "fixedAssetsCapitalWorksInProgress",
        "fixedAssetsOtherAssets",
        "fixedAssetsIntangibleAssets",
        "fixedAssetsAccumulatedDepreciation",
        "investmentsShares",
        "investmentsDebentures",
        "investmentsFixedDeposits",
        "investmentsGovernmentSecurities",
        "investmentsOther",
        "inventoryStocks",
        "inventoryOthers",
        "receivablesTradeReceivablesDebtorsLoans",
        "receivablesPrepayments",
        "receivablesOtherReceivablesDebtorsLoans",
        "cashBankBalances",
        "cashInHandAndEquivalents",
        "otherCurrentAssets",
        "loansToRelatedParties",
        "advancesToStaff",
        "loansAndAdvancesToOthers",
        "payablesTradePayablesCreditors",
        "payablesOtherCurrentLiabilities",
        "provisionForBadDebts",
        "employmentRelatedProvisions",
        "otherProvisions",
        "proprietorsCapitalOpening",
        "revaluationReserves",
        "translationReserves",
        "generalReserves",
        "otherReserves",
        "profitLossForYear",
        "lessDrawings",
        "loanFromFinancialInstitutions",
        "otherLoans",
        "payablesCreditorsMoreThanOneYear",
        "dueToRelatedParties"
      ],
      "next": "employment_income"
    },
    {
      "id": "employment_income",
      "title": "Section F: Employment Income",
      "fields": [
        "employer1Tpin",
        "employer1Name",
        "employer1GrossPay",
        "employer1CashBenefits",
        "employer1Commissions",
        "employer1OtherIncomeDescription",
        "employer1OtherIncomeAmount",
        "employer1DeductAnnuityContributions",
        "employer1DeductProfessionalSubscriptions",
        "employer1DeductApprovedDonations",
        "employer1LessPaye",
        "employer2Tpin",
        "employer2Name",
        "employer2GrossPay",
        "employer2CashBenefits",
        "employer2Commissions",
        "employer2OtherIncomeDescription",
        "employer2OtherIncomeAmount",
        "employer2DeductAnnuityContributions",
        "employer2DeductProfessionalSubscriptions",
        "employer2DeductApprovedDonations",
        "employer2LessPaye"
      ],
      "next": "interest_in_companies"
    },
    {
      "id": "interest_in_companies",
      "title": "Section G: Interest in Companies",
      "fields": [
        "hasRelatedPartyTransactions",
        "relatedParty1BusinessName",
        "relatedParty1Tpin",
        "relatedParty1SharesInterestControlled",
        "relatedParty2BusinessName",
        "relatedParty2Tpin",
        "relatedParty2SharesInterestControlled"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Section H: Declaration",
      "fields": [
        "taxAgentFullName",
        "taxAgentSignature",
        "taxAgentCapacity",
        "taxpayerFullName",
        "taxpayerDeclarationSignature",
        "taxpayerDeclarationDate",
        "taxpayerDesignation",
        "taxpayerPhone"
      ]
    }
  ],
  "fields": [
    {
      "name": "chargeYear",
      "label": "Income Tax Charge Year (ended 31st December)",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1991
      },
      "sourceRef": "Page 1, header — \"Income Tax Charge Year ended 31st December……....................\""
    },
    {
      "name": "tpin",
      "label": "Taxpayer Identification Number (TPIN)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1, Sr No 1 — \"Taxpayer Identification Number (TPIN)\""
    },
    {
      "name": "title",
      "label": "Title",
      "type": "string",
      "required": true,
      "description": "Printed as a plain blank cell under \"Name of Taxpayer\" with no delete-non-applicable option list (unlike this registry's zm/dnrpc/passport-application, whose equivalent field prints \"(Dr/Mr/Mrs/Miss)\"), so modelled as free string rather than enum.",
      "sourceRef": "Page 1, Sr No 2, Name of Taxpayer — \"Title\""
    },
    {
      "name": "foreName",
      "label": "Fore name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1, Sr No 2, Name of Taxpayer — \"Fore Name\""
    },
    {
      "name": "middleName",
      "label": "Middle name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Page 1's own note states \"All fields on page 1 are mandatory\", which literally would include this field, but it is modelled `required: false` here as a disclosed narrow exception since a substantial share of individual taxpayers have no middle name and the form gives no \"N/A\" convention to satisfy a hard requirement.",
      "sourceRef": "Page 1, Sr No 2, Name of Taxpayer — \"Middle Name\""
    },
    {
      "name": "lastName",
      "label": "Last name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1, Sr No 2, Name of Taxpayer — \"Last Name\""
    },
    {
      "name": "postalPoBox",
      "label": "Postal address — P.O. Box",
      "type": "string",
      "required": false,
      "description": "Sr No 3-6 (Postal Address, Physical Address, E-mail Address, Telephone/Cell Number) sit under the table's own sub-heading \"Taxpayer Details (only fill in 3 to 6 if there has been any changes)\", directly qualifying the page's blanket \"All fields on page 1 are mandatory\" note for these four items specifically — modelled `required: false` for Sr No 3-6, reflecting that sub-heading rather than the page-level note.",
      "sourceRef": "Page 1, Sr No 3, Postal Address — \"PO Box\""
    },
    {
      "name": "postalTown",
      "label": "Postal address — Town",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 3, Postal Address — \"Town\""
    },
    {
      "name": "postalProvince",
      "label": "Postal address — Province",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 3, Postal Address — \"Province\""
    },
    {
      "name": "postalCountry",
      "label": "Postal address — Country",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 3, Postal Address — \"Country\""
    },
    {
      "name": "physicalPlotHouseNo",
      "label": "Physical address — Plot / House No",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Plot / House No\""
    },
    {
      "name": "physicalStreet",
      "label": "Physical address — Street",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Street\""
    },
    {
      "name": "physicalArea",
      "label": "Physical address — Area",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Area\""
    },
    {
      "name": "physicalTown",
      "label": "Physical address — Town",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Town\""
    },
    {
      "name": "physicalProvince",
      "label": "Physical address — Province",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Province\""
    },
    {
      "name": "physicalCountry",
      "label": "Physical address — Country",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 4, Physical Address — \"Country\""
    },
    {
      "name": "emailAddress",
      "label": "E-mail address",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 1, Sr No 5 — \"E-mail Address\""
    },
    {
      "name": "telephoneCountryCode",
      "label": "Telephone / Cell number — Country Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 6, Telephone/Cell Number — \"Country Code\""
    },
    {
      "name": "telephoneAreaCode",
      "label": "Telephone / Cell number — Area Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1, Sr No 6, Telephone/Cell Number — \"Area Code\""
    },
    {
      "name": "telephoneNumber",
      "label": "Telephone / Cell number — Number",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 1, Sr No 6, Telephone/Cell Number — \"Number\""
    },
    {
      "name": "accountingPeriod",
      "label": "Accounting period",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1, Sr No 7 — \"Accounting Period\""
    },
    {
      "name": "isAmendedReturn",
      "label": "This is an amended return (not an original return)",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "Printed as two tick boxes, \"Original\" / \"Amended (Tick as applicable)\", modelled as a single boolean where true means \"Amended\" was ticked.",
      "sourceRef": "Page 1 — \"Original ▢  Amended ▢  (Tick as applicable)\""
    },
    {
      "name": "priorReturnAcknowledgementReceiptNumber",
      "label": "Acknowledgement receipt number of the original return being amended",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isAmendedReturn",
        "equals": true
      },
      "description": "Disclosed finding: page 1 itself prints no explicit labelled box for this value — only \"Original/Amended\" tick boxes, \"Reason for amendment\", and \"Attachments if any\" appear. Page 18's own filing instructions state \"If you had submitted an original return earlier please enter the acknowledgement receipt number issued to you in the space provided at item 2 on the first page of the return\", directly establishing that such a value belongs on page 1 for an amended return even though no printed label accompanies it there. Modelled here as a disclosed interpretation choice rather than silently dropped.",
      "sourceRef": "Page 18, Filing Status instruction 2 (referencing an unlabelled space on page 1)"
    },
    {
      "name": "amendmentReason",
      "label": "Reason for amendment",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isAmendedReturn",
        "equals": true
      },
      "sourceRef": "Page 1 — \"Reason for amendment\""
    },
    {
      "name": "attachmentsIfAny",
      "label": "Attachments (if any)",
      "type": "string",
      "required": false,
      "description": "Printed as \"Attachments if any\" followed by two blank numbered lines (\"1.\" / \"2.\"); modelled as a single free-text field for listing attached document names rather than two separate slots, since the form prints no distinct label differentiating line 1 from line 2.",
      "sourceRef": "Page 1 — \"Attachments if any  1.  2.\""
    },
    {
      "name": "individualRentalIncomeAmount",
      "label": "Individual rental income — annual rental income",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Part 1 Rental Income, line 1 — \"Individual Rental Income\" (Annual Rental Income column)"
    },
    {
      "name": "individualRentalIncomeWithholdingTax",
      "label": "Withholding Tax suffered on individual rental income",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Part 1 Rental Income, line 2 — \"Less Withholding Tax suffered on individual rental income\""
    },
    {
      "name": "partnershipRentalIncomeShareAmount",
      "label": "Share of rental income from partnership firm",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Part 1 Rental Income, line 4 — \"Share of rental income from partnership firm\" (Annual Rental Income column)"
    },
    {
      "name": "partnershipRentalIncomeShareWithholdingTax",
      "label": "Withholding Tax from partnership firm suffered on rental income",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Part 1 Rental Income, line 5 — \"Less share of withholding Tax from partnership firm suffered on rental income\""
    },
    {
      "name": "balanceSheetAsOfDate",
      "label": "Statement of Financial Position (Balance Sheet) as at",
      "type": "date",
      "required": false,
      "sourceRef": "Page 2, Section B header — \"Statement of Financial Position (Balance Sheet) as at ___________\""
    },
    {
      "name": "fixedAssetsLandAndBuilding",
      "label": "Fixed assets — Land and Building",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.a"
    },
    {
      "name": "fixedAssetsPlantAndMachinery",
      "label": "Fixed assets — Plant and Machinery",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.b"
    },
    {
      "name": "fixedAssetsMotorVehicles",
      "label": "Fixed assets — Motor Vehicles",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.c"
    },
    {
      "name": "fixedAssetsFurnitureAndFixtures",
      "label": "Fixed assets — Furniture and Fixtures",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.d"
    },
    {
      "name": "fixedAssetsCapitalWorksInProgress",
      "label": "Fixed assets — Capital works in Progress",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.e"
    },
    {
      "name": "fixedAssetsOtherAssets",
      "label": "Fixed assets — Other Assets",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.f"
    },
    {
      "name": "fixedAssetsIntangibleAssets",
      "label": "Fixed assets — Intangible Assets",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.g"
    },
    {
      "name": "fixedAssetsAccumulatedDepreciation",
      "label": "Fixed assets — Accumulated Depreciation / Amortization",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 1.i",
      "description": "Line 1.h (\"Total Fixed Assets\", a+b+c+d+e+f+g) and line 1.j (\"Net Book Value of Fixed Assets\", h-i) are both formula totals of other lines on this schedule and are excluded from this schema per the registry's standing closed decision to defer calculated/derived fields (GSP-0013 §7 / GOV-302 founder ruling) — only this line's own directly-supplied accumulated-depreciation figure is modelled."
    },
    {
      "name": "investmentsShares",
      "label": "Investments — Shares",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 2.a"
    },
    {
      "name": "investmentsDebentures",
      "label": "Investments — Debentures",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 2.b"
    },
    {
      "name": "investmentsFixedDeposits",
      "label": "Investments — Fixed Deposits",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 2.c"
    },
    {
      "name": "investmentsGovernmentSecurities",
      "label": "Investments — Government Securities",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 2, Section B, 2.d"
    },
    {
      "name": "investmentsOther",
      "label": "Investments — Other Investments",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 2.e",
      "description": "Line 2.f (\"Total Investments\", a+b+c+d+e) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "inventoryStocks",
      "label": "Current assets — Inventories — Stocks",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.i.a"
    },
    {
      "name": "inventoryOthers",
      "label": "Current assets — Inventories — Others",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.i.b",
      "description": "Line 3.a.i.c (\"Total Inventory\", a+b) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "receivablesTradeReceivablesDebtorsLoans",
      "label": "Current assets — Trade Receivables / Debtors / Loans",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.ii.a"
    },
    {
      "name": "receivablesPrepayments",
      "label": "Current assets — Prepayments",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.ii.b"
    },
    {
      "name": "receivablesOtherReceivablesDebtorsLoans",
      "label": "Current assets — Other Receivables / Debtors / Loans",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.ii.c",
      "description": "Line 3.a.ii.d (\"Total Receivables/Debtors\", a+b+c) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "cashBankBalances",
      "label": "Current assets — Bank Balances",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.iii.a"
    },
    {
      "name": "cashInHandAndEquivalents",
      "label": "Current assets — Cash in hand and cash equivalents",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.iii.b",
      "description": "Line 3.a.iii.c (\"Total balances available\", a+b) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "otherCurrentAssets",
      "label": "Current assets — Other Current Assets",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.a.iv",
      "description": "Line 3.a.v (\"Total Current Assets\") is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "loansToRelatedParties",
      "label": "Loans and Advances — Loans to related Parties",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.b.i"
    },
    {
      "name": "advancesToStaff",
      "label": "Loans and Advances — Advances to Staff",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.b.ii"
    },
    {
      "name": "loansAndAdvancesToOthers",
      "label": "Loans and Advances — Loans and Advances to Others",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 3.b.iii",
      "description": "Line 3.b.iv (\"Total of Loans and Advances\") and line 3.c (\"Total Current Assets, Loans and Advances\") are both formula totals, excluded per GSP-0013 §7."
    },
    {
      "name": "payablesTradePayablesCreditors",
      "label": "Current liabilities — Trade Payables / Creditors",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 4.d.i.a"
    },
    {
      "name": "payablesOtherCurrentLiabilities",
      "label": "Current liabilities — Other Current liabilities",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 4.d.i.b",
      "description": "Line 4.d.i.c (\"Total current liabilities\", a+b) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "provisionForBadDebts",
      "label": "Provisions — Provision for Bad Debts",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 4.d.ii.a"
    },
    {
      "name": "employmentRelatedProvisions",
      "label": "Provisions — Employment Related Provisions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 4.d.ii.b"
    },
    {
      "name": "otherProvisions",
      "label": "Provisions — Other Provisions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 3, Section B, 4.d.ii.c",
      "description": "Line 4.d.ii.d (\"Total Provisions\", a+b+c), line 4.d.iii (\"Total Current Liabilities and Provisions\"), line 5 (\"Net Current Assets\"), and line 6 (\"Total Assets\") are all formula totals, excluded per GSP-0013 §7."
    },
    {
      "name": "proprietorsCapitalOpening",
      "label": "Sources of Funds — Proprietor's capital (Opening)",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.a"
    },
    {
      "name": "revaluationReserves",
      "label": "Sources of Funds — Revaluation Reserves",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.b"
    },
    {
      "name": "translationReserves",
      "label": "Sources of Funds — Translation Reserves",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.c"
    },
    {
      "name": "generalReserves",
      "label": "Sources of Funds — General Reserves",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.d"
    },
    {
      "name": "otherReserves",
      "label": "Sources of Funds — Any other Reserves",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.e"
    },
    {
      "name": "profitLossForYear",
      "label": "Sources of Funds — Profit/Loss for Year",
      "type": "number",
      "required": false,
      "sourceRef": "Page 4, Section B, 7.f",
      "description": "Modelled without a `minimum` constraint, unlike the other balance-sheet lines, since this line is explicitly a profit-OR-loss figure and may be negative."
    },
    {
      "name": "lessDrawings",
      "label": "Sources of Funds — Less Drawings",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 7.g",
      "description": "Line 7.h (\"Total Proprietor's Capital and Reserves\", a+b+c+d+e+f-g) is a formula total, excluded per GSP-0013 §7."
    },
    {
      "name": "loanFromFinancialInstitutions",
      "label": "Long Term Liabilities — Loan from Financial Institutions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 8.a.i"
    },
    {
      "name": "otherLoans",
      "label": "Long Term Liabilities — Other Loans",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 8.a.ii"
    },
    {
      "name": "payablesCreditorsMoreThanOneYear",
      "label": "Long Term Liabilities — Payables/Creditors for more than one year",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 8.a.iii"
    },
    {
      "name": "dueToRelatedParties",
      "label": "Long Term Liabilities — Due to related Parties",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 4, Section B, 8.a.iv",
      "description": "Line 8.a.v (\"Total Secured Liabilities\") and line 9 (\"Proprietors Funds and Long Term Liabilities\") are both formula totals, excluded per GSP-0013 §7."
    },
    {
      "name": "employer1Tpin",
      "label": "Employer 1 — TPIN of Employer",
      "type": "string",
      "required": false,
      "sourceRef": "Page 15, Section F, Employer 1 header — \"TPIN OF EMPLOYER\""
    },
    {
      "name": "employer1Name",
      "label": "Employer 1 — Name of Employer",
      "type": "string",
      "required": false,
      "sourceRef": "Page 15, Section F, Employer 1 header — \"NAME OF EMPLOYER\""
    },
    {
      "name": "employer1GrossPay",
      "label": "Employer 1 — Gross Pay (Salaries, Wages, Bonuses, Allowances etc.)",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 1"
    },
    {
      "name": "employer1CashBenefits",
      "label": "Employer 1 — Cash Benefits from Employment",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 2"
    },
    {
      "name": "employer1Commissions",
      "label": "Employer 1 — Commissions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 3"
    },
    {
      "name": "employer1OtherIncomeDescription",
      "label": "Employer 1 — Other income from employment (specify)",
      "type": "string",
      "required": false,
      "sourceRef": "Page 15, Section F, Employer 1, line 4 — \"Other Income from employment (Specify)….\""
    },
    {
      "name": "employer1OtherIncomeAmount",
      "label": "Employer 1 — Other income from employment — amount",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 4"
    },
    {
      "name": "employer1DeductAnnuityContributions",
      "label": "Employer 1 — Deduct annuity contract contributions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 5"
    },
    {
      "name": "employer1DeductProfessionalSubscriptions",
      "label": "Employer 1 — Deduct subscriptions to professional and technical associations",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 6"
    },
    {
      "name": "employer1DeductApprovedDonations",
      "label": "Employer 1 — Deduct donations to approved Public Benefit organizations",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 7",
      "description": "Line 8 (\"TOTAL TAXABLE INCOME FROM EMPLOYMENT\", 1+2+3+4-5-6-7) and line 11 (\"Net Tax from Employment\", 9-10) are formula totals; line 9 (\"Tax on employment income Before Tax Credit\") is a rate-table computation. All three are excluded per GSP-0013 §7 — only this line's own directly-supplied donations figure is modelled."
    },
    {
      "name": "employer1LessPaye",
      "label": "Employer 1 — Less PAYE",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 15, Section F, Employer 1, line 10"
    },
    {
      "name": "employer2Tpin",
      "label": "Employer 2 — TPIN of Employer",
      "type": "string",
      "required": false,
      "sourceRef": "Page 16, Section F, Employer 2 header — \"TPIN OF EMPLOYER\""
    },
    {
      "name": "employer2Name",
      "label": "Employer 2 — Name of Employer",
      "type": "string",
      "required": false,
      "sourceRef": "Page 16, Section F, Employer 2 header — \"NAME OF EMPLOYER\""
    },
    {
      "name": "employer2GrossPay",
      "label": "Employer 2 — Gross Pay (Salaries, Wages, Bonuses, Allowances etc.)",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 1"
    },
    {
      "name": "employer2CashBenefits",
      "label": "Employer 2 — Cash Benefits from Employment",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 2"
    },
    {
      "name": "employer2Commissions",
      "label": "Employer 2 — Commissions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 3"
    },
    {
      "name": "employer2OtherIncomeDescription",
      "label": "Employer 2 — Other income from employment (specify)",
      "type": "string",
      "required": false,
      "sourceRef": "Page 16, Section F, Employer 2, line 4 — \"Other Income from employment (Specify)….\""
    },
    {
      "name": "employer2OtherIncomeAmount",
      "label": "Employer 2 — Other income from employment — amount",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 4"
    },
    {
      "name": "employer2DeductAnnuityContributions",
      "label": "Employer 2 — Deduct annuity contract contributions",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 5"
    },
    {
      "name": "employer2DeductProfessionalSubscriptions",
      "label": "Employer 2 — Deduct subscriptions to professional and technical associations",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 6"
    },
    {
      "name": "employer2DeductApprovedDonations",
      "label": "Employer 2 — Deduct donations to approved Public Benefit organizations",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 7"
    },
    {
      "name": "employer2LessPaye",
      "label": "Employer 2 — Less PAYE",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Page 16, Section F, Employer 2, line 10"
    },
    {
      "name": "hasRelatedPartyTransactions",
      "label": "Did you have any transactions with related/associated parties in the tax year covered by this return?",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "sourceRef": "Page 16, Section G, question 1"
    },
    {
      "name": "relatedParty1BusinessName",
      "label": "Related party 1 — Name of Business",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasRelatedPartyTransactions",
        "equals": true
      },
      "classification": "pii",
      "sourceRef": "Page 16, Section G, table — \"Name of Business\""
    },
    {
      "name": "relatedParty1Tpin",
      "label": "Related party 1 — TPIN",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasRelatedPartyTransactions",
        "equals": true
      },
      "sourceRef": "Page 16, Section G, table — \"TPIN\""
    },
    {
      "name": "relatedParty1SharesInterestControlled",
      "label": "Related party 1 — Shares / Interest Controlled",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasRelatedPartyTransactions",
        "equals": true
      },
      "sourceRef": "Page 16, Section G, table — \"Shares / Interest Controlled\""
    },
    {
      "name": "relatedParty2BusinessName",
      "label": "Related party 2 — Name of Business",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 16, Section G, table — \"Name of Business\""
    },
    {
      "name": "relatedParty2Tpin",
      "label": "Related party 2 — TPIN",
      "type": "string",
      "required": false,
      "sourceRef": "Page 16, Section G, table — \"TPIN\""
    },
    {
      "name": "relatedParty2SharesInterestControlled",
      "label": "Related party 2 — Shares / Interest Controlled",
      "type": "string",
      "required": false,
      "sourceRef": "Page 16, Section G, table — \"Shares / Interest Controlled\""
    },
    {
      "name": "taxAgentFullName",
      "label": "Full name of Tax Agent (if this return was prepared by one)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The Tax Agent block (\"Full Name of Tax Agent…. Signature…. Capacity….\") carries no printed checkbox distinguishing a self-filed return from an agent-prepared one, so all three Tax Agent fields are modelled bare-optional, matching this registry's established no-printed-signal convention (e.g. et/ics/passport-application's own analogous ungated optional fields).",
      "sourceRef": "Page 17, Section H — \"Full Name of Tax Agent………………………………………………….\""
    },
    {
      "name": "taxAgentSignature",
      "label": "Tax Agent's signature",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 17, Section H — \"Signature………………………………………………………………………\""
    },
    {
      "name": "taxAgentCapacity",
      "label": "Tax Agent's capacity",
      "type": "string",
      "required": false,
      "sourceRef": "Page 17, Section H — \"Capacity………………………………………………………………… …….\""
    },
    {
      "name": "taxpayerFullName",
      "label": "Full names of person making the return (in Block Letters)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 17, Section H — \"I (Full names in Block Letters) ……… declare that this return contains a full and true statement…\""
    },
    {
      "name": "taxpayerDeclarationSignature",
      "label": "Signature of person making the return",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The form's own disclaimer reads \"THIS RETURN WILL NOT BE ACCEPTED UNLESS THE DECLARATION IS SIGNED\", directly justifying this field's `required: true`.",
      "sourceRef": "Page 17, Section H — \"Signature of person making the return\""
    },
    {
      "name": "taxpayerDeclarationDate",
      "label": "Date of declaration",
      "type": "date",
      "required": true,
      "sourceRef": "Page 17, Section H — \"Date\" (beside the person-making-the-return signature)"
    },
    {
      "name": "taxpayerDesignation",
      "label": "Designation",
      "type": "string",
      "required": false,
      "description": "Printed alongside the declaration signature/date with no separate mandatory signal beyond the declaration disclaimer, which names only the signature itself as a hard requirement — modelled bare-optional, disclosed here.",
      "sourceRef": "Page 17, Section H — \"Designation\""
    },
    {
      "name": "taxpayerPhone",
      "label": "Phone",
      "type": "string",
      "required": false,
      "sourceRef": "Page 17, Section H — \"Phone\""
    }
  ]
}