Rental income calculation for 12months

Three separate questions, here is each one addressed:

1. Rental income ,  how many months to report:
Income tax uses an accrual basis for house property income, not cash. April 2025 rent is EARNED in April 2025, even if deposited in May. For FY 2025-26 (AY 2026-27), report 12 months of rent (April 2025 through March 2026). The deposit timing does not change which year the income belongs to.

2. PPF interest:
Fully exempt under Section 10(11). In ITR-1 Schedule EI for AY 2026-27, select the subcategory for Section 10(11) ,  Statutory Provident Fund received. Report the accrued interest for the year, even if not withdrawn.

3. NSC interest:
For an NSC opened April 10, 2024, the interest for FY 2025-26 is TAXABLE under Income from Other Sources. NSC uses the accrual basis ,  each year is interest is taxable in that year, even though it is not paid out until maturity. The AIS shows this interest correctly and it should match what you declare in Schedule OS. It is not exempt.

For a complete walkthrough on ITR filing with multiple income sources including house property and investment income, this [ITR filing guide for AY 2026-27](https://taxgarden.in/blog/how-to-file-itr-first-time-online-ay-2026-27-beginners-guide-india) covers each schedule with examples.

Thank you very much sir for detailed explanation and the time patience that is spent in replying for the post