Exempt income declaration schedule EI in ITR2 (AY26-27) as matching (sub)categories not provided

For Schedule EI in ITR-2 (AY 2026-27), if specific categories for your exempt income (like SGB redemption or gifts) are missing in the dropdowns, select the most appropriate "Any Other" or general catch-all category provided in the form. Maintain a detailed, private reconciliation record of the specific sections and amounts for your personal audit trail in case of future verification.

I note there has been a substantial reorganization in ITR-2 utility AY 2026-27 concerning Schedule EI. A lot of taxpayers are observing that for some of the exempt income sources, there isn't an exactly corresponding sub-categorisation available in the dropdown list.

As per Schedule EI of IT Department guidelines, all exemptions must be declared under the available heads of categories namely, interest income, agricultural income, other exempt income, DTAA exempt income and pass through income, there is no separate mandate that each exempted source must be further have its individual sub-category within those heads of categories.

If there is any specific exempt income which does not exactly match any available sub-category (for instance, gift from certain relative/s,exempt PF interest income, exempted maturity proceeds and etc.,), your options are:

1. Enter into a close sub-category of "Other exempt Income."
2. Keep adequate supporting documents for the purposes of verification.
3. Do not offer the same income to tax elsewhere in the return;
4. It is probable that it is a defect in utility design if you find a whole sub-category omitted entirely.

It is possible, many assessees are facing issues like this on the new Schedule EI of IT-return AY 2026-27, previously text boxes were there.

If the sum is significant, and no other alternative head of income is appropriate then filing would be on a closely related declaration and record may be kept for reference; department may try to close the gap in later updates to utility.

May you kindly elaborate on the specific exempt income you need to declare?

Till last year,  In this section there is any other option is there and against that tax payer can provide descripttion. 

I was using that for PPF interest . Not sure this new form, how to display PPF interest. This is PPF interest and not the EPF interest. PPF that individual open for 15 years and interest on that. 

Many suggest use this 
Category: Sums received from policies/contributions such as LIC/NPS/PF/Sukanya Samriddhi Yojana 
Sub-Category : 10(11)-Statutory Provident Fund received

I am not sure this is correct ?  Main reason is that there is no anount received as this is just interest.                                           

you r right, only interest received not the fund also

This is a known issue with the new AY 2026-27 ITR-2 Schedule EI redesign. Here is the current guidance for each scenario:

FOR SOVEREIGN GOLD BOND (SGB) MATURITY REDEMPTION: SGB redemption at maturity is specifically exempt from capital gains tax for individual investors under Section 10(47C) [old Act numbering]. In the new ITR-2 Schedule EI, look for a sub-category under CAPITAL GAINS EXEMPTIONS or INCOME EXEMPT UNDER SECTION 10. If the offline or online utility does not show this specific category, the correct workaround is to check whether there is an update to the ITR-2 offline utility. CBDT has been releasing utility updates through June and July 2026. Download the LATEST version from incometax.gov.in before filing. Some exemption sub-categories were added in mid-June updates.

If still not available: You can use the OTHER category under Section 10 exemptions and enter the SGB maturity amount there. Add a note in the filing about the applicable section.

FOR GIFTS FROM RELATIVES: Gifts from specified relatives (as defined under Section 56(2)(x)) are exempt from income tax. In Schedule EI of the new ITR-2, look for: INCOME NOT CHARGEABLE UNDER SECTION 56 or GIFTS RECEIVED FROM RELATIVES. If there is a general OTHER EXEMPT INCOME sub-category under Section 56(2)(x), use that. Enter the total gift amount and retain documentary evidence: gift deed or letter from the relative and relationship proof.

GENERAL GUIDANCE: If the sub-category is genuinely missing and none of the alternatives fit, file using the best available category and keep a written note of the correct section for your records. Tax Garden can handle Schedule EI and all exempt income declarations in your ITR-2 for AY 2026-27: https://www.taxgarden.in/services/itr-filing

Within EI Under category OTHER INCOME , there is a sub category RECEIPTS NOT IN THE NATURE OF INCOME .. wjhat is the disclosure requried here ???? The manual released by the department on Exempt Income is reprodcued as under and talks only of Income .. nothing on receipts .. pls guide 

In Schedule Exempt Income (EI), you need to provide your details of exempt income i.e., income not to be included in total income or not chargeable to tax. The income types included in this schedule include interest, dividend, agricultural income, any other exempt income, income not chargeable to tax through DTAA, and pass through income which is not chargeable to tax.