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