Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8

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This query is : Resolved

CA Srikanth Yadav (Querist)
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27 July 2026 Hi Colleagues,
I wanted to flag a backend coding error I encountered on the live Income Tax e-filing portal for AY 2026-27 while filing ITR-4 for a Partnership Firm engaged in the goods carriage business.
As per the proviso to Section 44AE(3), a partnership firm can claim a deduction for partner salary and interest subject to the limits of Section 40(b).
However, the "File Online" web utility has a mapping bug:
Field E5 auto-calculates the Gross Presumptive Income under 44AE.
Field E6 allows the entry for salary and interest paid to partners.
Field E7 correctly calculates the net amount (E5 minus E6).
The Error: At Field E8 (Income chargeable under Business or Profession), the portal completely ignores the net E7 figure. Instead, it forcefully pulls the unadjusted gross amount directly from E5.
Because the system locks Field E8, you cannot manually override it. The live web schema is essentially treating the firm like an Individual/HUF and disallowing the Section 40(b) deduction in the final computation.
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I have already submitted a grievance ticket on the portal regarding this schema error. Has anyone else faced this exact issue with ITR-4 online this season? Let me know if anyone found a workaround within the live portal itself!

Thanks,
Srikanth

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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27 July 2026 Issue: The ITR-4 web portal for AY 2026-27 contains a mapping bug where Field E8 ignores net Section 44AE partner deductions (Field E7) and defaults to gross amounts (Field E5).

Impact: Partnership firms are incorrectly denied statutory salary and interest deductions under Section 40(b).

Workaround: Switch to the offline JSON/Excel utility to check if the mapping error persists, and lodge a technical grievance with the Income Tax Department.

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