CBDT e-Filing – ITR-2 Validation Rules (AY 2026-27)
(For income earned during FY 2025-26)

Version 1.0 | Dated: 26 May 2026

Important

Validation failures are treated as Category A Errors. If any such error exists, ITR-2 cannot be uploaded and the return cannot be filed until corrected.

 

1. Identity & General Details

Mandatory validations

  • Enter a valid mobile number.
  • Name must exactly match the name available in the PAN database.
  • Date of Birth must match PAN/Aadhaar records, especially for claiming Senior Citizen or Super Senior Citizen status.
  • If a return is filed in response to a notice under Section 142(1), a revised return cannot be filed.
  • Director details, unlisted equity share holdings, representative assessee information, and notice details must be correctly disclosed wherever applicable.

Practical Implications

  • Verify PAN, Aadhaar, mobile number, and personal details before filing.
  • Any mismatch may block return submission.

 

2. House Property

Validation checks

  • Maximum two self-occupied properties can be reported.
  • For co-owned property:
    • Co-owner details are mandatory.
    • Ownership percentage must be disclosed.
  • For let-out properties:
    • Tenant name.
    • PAN/Aadhaar.
    • Address.
    • Rent details.
      are mandatory.
  • Under the New Tax Regime, interest on borrowed capital for self-occupied property cannot be claimed.
  • Tax on deemed let-out property must be calculated if Annual Value is greater than Nil.

Practical Implications

  • Ensure tenant and co-owner information is complete.
  • Home loan interest deduction for self-occupied property is unavailable under the new regime.

 

3. Salary & Deductions

Under New Tax Regime

  • Standard Deduction is restricted to ₹75,000 or Net Salary, whichever is lower.
  • HRA exemption will be validated using the least of:
    1. Actual HRA received.
    2. 50% of salary (Metro cities) / 40% of salary (Non-Metro cities).
    3. Rent paid minus 10% of salary.
  • Chapter VI-A deductions such as:
    • 80C
    • 80CCC
    • 80CCD(1)
    • 80D
    • 80G
    • 80GG
    • 80GGA
      etc., are not allowable under the New Tax Regime, except specifically permitted deductions.

Practical Implications

  • HRA claims must be fully supported.
  • Do not claim deductions disallowed under the selected tax regime.

 

4. Capital Gains

Validation checks

  • Schedule 112A and Capital Gain schedules must reconcile exactly.
  • Purchase and sale dates are mandatory for all transactions.
  • Short-Term and Long-Term classification will be validated based on actual holding period.
  • STCG under Section 111A is allowed only for equity shares and units of equity-oriented mutual funds.
  • Set-off of capital losses must follow prescribed order and limits.

Practical Implications

  • AIS, broker statements, and capital gain schedules should match.
  • Any mismatch can trigger validation errors.

 

5. Other Income & Losses

Validation checks

  • Business/Profession loss (CYLA) cannot exceed business income.
  • Speculation loss can be set off only against speculation profits.
  • House Property loss is restricted to ₹2,00,000 per year.
  • Brought Forward Losses must match earlier assessment years.
  • All adjustments in CFL (Carry Forward Losses) must match BFLA (Brought Forward Loss Adjustment) schedules.

Practical Implications

  • Verify carried-forward losses from previous years.
  • Ensure consistency between loss schedules.

 

6. Chapter VI-A Deductions – Key Points

Section 80G / 80GGA / 80GGC

  • Cash donations exceeding ₹2,000 are not eligible for deduction.

Section 80D

  • Deduction limits apply based on:
    • Self
    • Parents
    • Senior Citizens
  • Overall aggregate limit may extend up to ₹1,00,000 depending on eligibility.

Section 80TTA

  • Available only for interest from Savings Accounts.

Section 80TTB

  • Available only to Resident Senior Citizens.

General Validation

  • Deduction claimed must exactly match the amount computed in the relevant schedules.

 

Key Takeaways for Chartered Accountants

  1. Verify PAN-Aadhaar-personal details before filing.
  2. Match capital gains with broker reports, AIS, and Schedule 112A.
  3. Ensure correct regime selection (Old vs New).
  4. Validate HRA and deduction claims with supporting documents.
  5. Reconcile brought-forward losses with earlier ITRs.
  6. Capture complete tenant/co-owner information for house property schedules.
  7. Review all Category A validation errors before generating JSON and filing.

These validations are designed to prevent incorrect reporting and ensure consistency across AIS, TIS, PAN, Aadhaar, Schedule data, and previous years' returns.

Documents to be Obtained from Assessee (Checklist)
✔ PAN Card
✔ Aadhaar Card
✔ Form 16 / Salary Details
✔ Form 26AS
✔ AIS/TIS Reports
✔ Bank Statements
✔ Interest Certificates
✔ House Property Documents
✔ Home Loan Interest Certificate
✔ Rent Agreement & Rent Receipts
✔ Capital Gain Statements
✔ Demat Statements
✔ Mutual Fund Statements
✔ Donation Receipts
✔ Insurance Premium Receipts
✔ Previous Year's ITR Copies
✔ Advance Tax & Self-Assessment Tax Challans
✔ Foreign Asset/Income Details (if applicable)
✔ Signed Declaration of Accuracy of Information