https://www.taxtmi.com/news?id=14629 ITR 4S for AY 2015-16 establishes validation rules classifying defects into Category A (blocks upload for specified data inconsistencies), Category B (allows upload but notifies taxpayer and may prompt CPC notices under section 139(9)), and Category C (alerts third-party utility providers). Category A enumerates concrete checks-presumptive income inconsistencies under sections 44AD/44AE, mismatches in tax computation, TDS/TCS/Tax paid reconciliation, PAN/name mismatches, bank account count discrepancies, and specified schedule omissions-while Category C covers omitted schedule details and salary variance issues. en-us Wed, 24 Jun 2015 11:14:33 +0530 Wed, 11 Feb 2026 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=14629 ITR 4S for AY 2015-16 establishes validation rules classifying defects into Category A (blocks upload for specified data inconsistencies), Category B (allows upload but notifies taxpayer and may prompt CPC notices under section 139(9)), and Category C (alerts third-party utility providers). Category A enumerates concrete checks-presumptive income inconsistencies under sections 44AD/44AE, mismatches in tax computation, TDS/TCS/Tax paid reconciliation, PAN/name mismatches, bank account count discrepancies, and specified schedule omissions-while Category C covers omitted schedule details and salary variance issues. News - Wed, 24 Jun 2015 11:14:33 +0530 https://www.taxtmi.com/news?id=14629