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.