Schedule EI for ITR1

For AY 2026-27, since the "Any Other" text box has been removed from Schedule EI in ITR-1, accrued PPF interest must be declared by selecting the specific dropdown for Section 10(11) (usually labeled as Statutory Provident Fund). Declaring this accrued, exempt interest under the correct statutory section ensures seamless alignment with your Annual Information Statement (AIS) and prevents compliance mismatches.

This year it looks like this. I am not expert so PPF interest comes under section 10(11) or 10(12). Really get confused with Statutory Provident Fund and Recognized Provident Fund. Also all text in this is like amount is received but it is not like withdrawl. It is just that PPF interest added to the account. 

Thanks Aashok Kumar Sharma.

- Is there any fix answer for this ? You clearly mention Section 10(11) but Some AI suggestion above says it is either Section 10(11) or Section 10(12) . Is there any change after utilize is being updated ? 

• Question I am asking is related to PPF interest. This PPF is where 1.5 Lakh is max limit of investment which is differnet from EPF. 
• In new utility for Schedule EI , "Other Income" and the option like "Income exempt under CBDT circular" and "Income excempt under CBDT notification". 
• In this platform , one another question some one was suggesting section 10(15)

My point is that PPF investment and PPF interest is such a common thing then why there is so much confusion around this. 

Can you please clear the confusion?

Utility change on 1st July, 2026.  In scheduled I there are more option ?

If option is available in updated utility, declare it u/s. 10(11) IT act. When it was not available, it was suggested to club in another option.

Thanks for your response @ Dhirajlal Rambhia 

• This all confusion started at "Any other" option get removed this year as I used to report "PPF Interest" under that with descripttion "PPF Interest".
• Now this year option removed as well as there is no clear word like "PPF".  Utility updated on 30 June, 2026 has more option in "Other incomes" and also allow free text. I will try to provide that in following image.  Many says PPF not fall under Section 10(11) and many says yes. 
• See Category "Sums received from policies/contributions such as LIC/NPS/PF/Sukanya Samriddhi Yojana" and it has two sub category "10(11)-Statutory Provident Fund received" , "10(12)-Recognized Provident Fund received".
• See Category "Other Incomes" has now Sub Category "Income exempt as per CBDT Circular","Income exempt as per CBDT Notification","Receipts not in the nature of income" and also allow to put descripttion

Sec. 10(11) is the correct option for PPF interest...

Schedule EI in ITR-1 is for Exempt Income - income that is not taxable but must be disclosed. Here is what to include:

COMMON EXEMPT INCOME ITEMS FOR SCHEDULE EI IN ITR-1:

1. PPF INTEREST: Interest earned on Public Provident Fund is exempt under Section 10(11). Enter the interest credited during FY 2025-26. Get the amount from your PPF passbook or bank statement.
2. EPF INTEREST: Interest on Employee Provident Fund balance is exempt up to 9.5% per annum (or the actual rate, whichever is lower) for contributions up to Rs 2.5 lakh per year. Get the amount from your EPFO passbook on the EPFO portal.
3. SUKANYA SAMRIDDHI ACCOUNT INTEREST: Fully exempt. Enter the interest credited.
4. GRATUITY: Gratuity received on retirement or death is exempt up to Rs 20 lakh for government employees (unlimited) and Rs 20 lakh for non-government employees.
5. AGRICULTURAL INCOME: If any agricultural income, enter here.
6. DIVIDENDS: No longer shown in Schedule EI from AY 2021-22 onwards. Dividends are now taxable and must be shown in Schedule OS.

IMPORTANT: Schedule EI is mandatory to fill even if amounts are zero for major categories. Do not leave it completely blank.

WHY IT MATTERS: The IT department uses Schedule EI disclosures to cross-check lifestyle vs declared income. Under-reporting exempt income can trigger scrutiny notices.

For understanding the new standard deduction and all available deductions under the new tax regime: [Standard Deduction New Tax Regime AY 2026-27](https://taxgarden.in/blog/standard-deduction-75000-new-tax-regime-ay-2026-27)

@ Dhirajlal Rambhia 

Thanks for your response on this. Based on your response I did choose following for PPF interest during ITR1 filing.

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

I hope this is correct. I did read somewhere that suggestion of choosing for PPF interest.
Category: Other incomes
Sub category: Receipts not in the nature of income

Do I need to correct that if ITR 1 already filed and very much processed ?  What I need to do for future specially next year. 

No need to correct, as the second option was available only after updation of the utility, where as first option is also not incorrect.

For next year we will have to check available options in the relevant utility.

N.B: Many CAs do not declare it at all, as it is not compulsory to declare it.