This document outlines the validation rules for Income Tax Return (ITR) 7 for the Assessment Year 2024-25. It details specific criteria and checks that must be met for returns to be accepted, helping to ensure data accuracy and compliance. The rules are categorised for clarity, with specific actions for 'Category A' (rejection) and 'Category B' (potential defects). This is crucial for software developers to ensure their return preparation utilities are compliant, and for taxpayers to avoid rejections due to data errors.
For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) #pdf