Amount of gross salary disclosed in income details is less than 100% of salary reported in tds sched

Uttam Saha (TAX PROFESSIONAL) (115 Points)

03 July 2019  

With reference to filing the Income Tax Return through Java Utility ITR 1 - PR 3 for a salaried taxpayer whose details are as follows :

1) Gross Salary - 467664     2) Standard Deduction - 40000     3) PTax - 1900

TDS Schedule details entered as -  TAN Number, Name of Office, 467664, 1500 (TDS)

Now when we are trying to create the X M L file for income tax return the following error is generated however the X M L file can be created.

"Amount of Gross Salary disclosed in Income details is less than (100% of Salary reported in Schedule TDS1- Rs. 10"

Further as per the CBDT efiling Project - ITR 1 Validation Rules for AY 2019 - 20, Version 1.0, 09/04/2019 (https://www.incometaxindiaefiling.gov.in/eFiling/Portal/DownloadUtil/ITR_Validation_Rules/ITR-1/ITR_1_Rules_AY_2019-20_V1.0.pdf)

This is classified as a category 'C' defect - " Third party utility providers will be alerted about their inconsistent data quality and warned about future barring of their utility"

Further if you follow the instructions in filing of ITR -(https://www.incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Instructions_ITR_1_AY_2019-20.pdf)

Under Schedule TDS - Pg 14 of 16, Column 3

"Gross payment/receipt which is subject to tax collection / deduction - Please enter the gross amount of payment or receipt in respect of which tax has been deducted or collected at source "

So whether it is correct to ignore the warning, create and upload the X M L file and the return will be processed successfully or should i change the TDS schedule Salary as Net Salary - 425764 (Gross 467664 - SD 40000- PTax 1900) to overcome the error.