How to enter rebate and relief u/s 90/91

Income Tax || How to enter rebate and relief u/s 90/91

How to enter rebate and relief u/s 90/91 in Software:
Step 1:
Go to Transaction >> Rebate & Relief:


Step 2:
Here 2 Option Available:
1. DTAA Income (Section 90 and 90A).
2. Other than DTAA Income (Section 91).
1. DTAA Income (Section 90 and 90A):
(a) Special Income : This is Taxed Under Other Sources Head.
(b) Exempt Income: This is Exempted under All Heads of income.


(a) Special Income : This is Taxed Under Other Sources Head.
1. Select Type Of Income.
2. Select Section Code (Section 90 or  Section 90A).
3. Enter the TIN/ Passport No. 
4. Select the Section Which is Applicable. (Like 56(2)(i), 56(2), 115BBG).
5. Enter Date (If Applicable section Wise).
6. Select Nature Of Income.
7. Select Rate of Tax  and then Enter the Rate as per IT Act.
8. Enter the Income in Heads Of Income (as Applicable).
9. After Complete Feeding Click on Add Button then click on save button.




(b) Exempt Income: This is Exempted under All Heads of income.
Select DTAA Income >> Exempt Income.
Here, You can Enter the Values in the Red Mark Fields then Click on Add Button.


2. Other than DTAA Income (Section 91).
(a) Relief under Section 89(1): Enter the arrear salary relief under Section 89(1) here if Form 10E has not been filed through the software.
(b) Rebate U/s 91: Feed All Red Mark Fields Which is applicable.


The income under Section 91 (other than DTAA) will not be automatically imported into the related heads of income. You are required to manually enter the same income into the related heads of income that you have entered here.



Step 3:
Computation Preview:
Note: The DTAA income is automatically imported into Schedule OS (Other Sources), but income other than DTAA will not be imported into the related heads of income automatically. You are required to manually enter the same income into the related heads of income that you have entered in Schedule FSI (Rebate and Relief >> Section 91)


Step 4:
JSON Preview:
1. Schedule FSI:


2. Schedule TR1:

Step 5:
ITR Form Preview:


Hope This Helps.

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