{
  "ITR": {
    "ITR1": {
      "CreationInfo": {
        "SWVersionNo": "1.1",
        "SWCreatedBy": "DSC-5.1 ITR-1 Excel Practice Workbook",
        "JSONCreatedBy": "DSC-5.1 ITR-1 Excel Practice Workbook",
        "JSONCreationDate": "2026-08-06",
        "IntermediaryCity": "Delhi",
        "Digest": "ACADEMIC PROFORMA - NOT FOR UPLOAD"
      },
      "Examination": {
        "University": "University of Delhi",
        "Paper": "DSC-5.1 Income Tax Law and Practice",
        "Component": "Practical, computer laboratory - 20 marks",
        "Session": "December 2026",
        "RollNo": "0125",
        "CandidateName": "S B RATHORE",
        "LabSystemNo": "Lab-1",
        "GeneratedOn": "2026-08-06 23:30:46"
      },
      "Form_ITR1": {
        "FormName": "ITR-1",
        "Description": "For an individual being a resident and ordinarily resident having total income up to Rs. 50 lakh",
        "TaxYear": "2026-27",
        "AssessmentYear": "2027-28",
        "GoverningAct": "Income-tax Act, 2025 as amended by the Finance Act, 2026",
        "SchemaVer": "Ver1.0",
        "FormVer": "Ver1.0"
      },
      "PersonalInfo": {
        "AssesseeName": {
          "FirstName": "S",
          "MiddleName": "B",
          "SurNameOrOrgName": "RATHORE"
        },
        "PAN": "AAAPR6835H",
        "DOB": "1954-12-21",
        "AgeCategory": "60 years or more but below 80 years",
        "AadhaarCardNo": "123456789012",
        "EmployerCategory": "Pensioner \u2014 Central Government",
        "Address": {
          "ResidenceNo": "25",
          "ResidenceName": "SAAKSHARA APARTMENTS",
          "RoadOrStreet": "A-3",
          "LocalityOrArea": "PASCHIM VIHAR",
          "CityOrTownOrDistrict": "NEW DELHI",
          "StateCode": "Delhi",
          "CountryCode": "India",
          "PinCode": "110063",
          "CountryCodeMobile": 91,
          "MobileNo": "9811116835",
          "MobileNoSecondary": "",
          "EmailAddress": "rathore_incometax@yahoo.co.in",
          "EmailAddressSecondary": ""
        }
      },
      "FilingStatus": {
        "ReturnFileSec": "263(1) \u2014 on or before the due date",
        "NoticeSec": "Not applicable",
        "ReturnFileDate": "2027-06-15",
        "DueDateSec263": "2027-07-31",
        "OptOutDefaultRegime202_4": "N",
        "RegimeApplied": "DEFAULT regime \u2014 section 202(1)",
        "RevisedReturn": "No",
        "OrigReturnAckNo": "",
        "OrigReturnFileDate": "",
        "FiledUs263_1_a_x": "No",
        "RepresentativeAssessee": "No",
        "EligibilityVerdict": "ITR-1 SAHAJ MAY BE USED"
      },
      "ITR1_IncomeDeductions": {
        "Salary_Sec16": 2105870,
        "PerquisitesValue_Sec17": 0,
        "ProfitsInLieuOfSalary_Sec18": 0,
        "GrossSalary": 2105870,
        "AllwncExemptSchIIandIII": 0,
        "NetSalary": 2105870,
        "StandardDeduction_Sec19": 75000,
        "ProfessionalTax_Sec19": 0,
        "OtherDeduction_Sec19": 0,
        "TotalDeduction_Sec19": 75000,
        "IncomeFromSalaries": 2030870,
        "HouseProperty1": {
          "TypeOfHP": "S",
          "AddressLocality": "PASCHIM VIHAR",
          "AddressCity": "NEW DELHI",
          "AddressPinCode": "110063",
          "CoOwned": "No",
          "PercentShare": 100,
          "TenantName": "",
          "TenantPAN": "",
          "GrossRentReceived": 0,
          "RentNotRealised_Sec21_7a": 0,
          "TaxPaidToLocalAuth_Sec21_7b": 3000,
          "AnnualValue": 0,
          "AnnualValueOwnShare": 0,
          "StandardDeduction30pc_Sec22_1a": 0,
          "InterestOnBorrowedCapital_Sec22_1b": 0,
          "ArrearsUnrealisedRentLess30pc_Sec23": 0,
          "IncomeFromHP1": 0
        },
        "HouseProperty2": {
          "TypeOfHP": "",
          "AddressLocality": "",
          "AddressCity": "",
          "AddressPinCode": "",
          "CoOwned": "",
          "PercentShare": 0,
          "TenantName": "",
          "TenantPAN": "",
          "GrossRentReceived": 0,
          "RentNotRealised_Sec21_7a": 0,
          "TaxPaidToLocalAuth_Sec21_7b": 0,
          "AnnualValue": 0,
          "AnnualValueOwnShare": 0,
          "StandardDeduction30pc_Sec22_1a": 0,
          "InterestOnBorrowedCapital_Sec22_1b": 0,
          "ArrearsUnrealisedRentLess30pc_Sec23": 0,
          "IncomeFromHP2": 0
        },
        "IncomeFromHouseProperty": 0,
        "IntrstFrmSavingBank": 20000,
        "IntrstFrmDeposit": 80000,
        "DividendIncome": 50000,
        "FamilyPension": 0,
        "AnyOtherIncome": 0,
        "GrossIncomeFromOtherSources": 150000,
        "FamilyPensionDeduction_Sec93_1d": 0,
        "IncomeFromOtherSources": 150000,
        "LTCG_Sec198_SaleConsideration": 450000,
        "LTCG_Sec198_CostOfAcquisition": 330000,
        "LTCG_Sec198": 120000,
        "GrossTotalIncome": 2300870,
        "DeductionsChapterVIII": {
          "Section123": 0,
          "Section124_1": 0,
          "Section124_2": 0,
          "Section124_3": 0,
          "Section125_2": 0,
          "Section126": 0,
          "Section127": 0,
          "Section128": 0,
          "Section129": 0,
          "Section130": 0,
          "Section131": 0,
          "Section132": 0,
          "Section133": 0,
          "Section134": 0,
          "Section135": 0,
          "Section137": 0,
          "Section146": 0,
          "Section153": 0,
          "Section154": 0,
          "SectionOther": 0,
          "TotalChapterVIIIDeductions": 0
        },
        "TotalIncome": 2300870,
        "ExemptIncomeNature": "Any other exempt income \u2014 Schedules II to VII",
        "ExemptIncomeAmount": 225000
      },
      "ITR1_TaxComputation": {
        "IncomeChargeableAtSlabRates": 2180870,
        "TotalTaxPayable": 245218,
        "Rebate_Sec156": 0,
        "TaxPayableOnRebate": 245218,
        "EducationCess": 9809,
        "GrossTaxLiability": 255027,
        "Relief_Sec157": 0,
        "IntrstPay": {
          "IntrstPayUs423": 0,
          "IntrstPayUs424": 0,
          "IntrstPayUs425": 0,
          "LateFilingFee428a": 0,
          "RevisedReturnFee428b": 0
        },
        "MonthsOfDelay": 0,
        "TotalTaxFeeAndInterest": 255030
      },
      "TaxPaid": {
        "TaxesPaid": {
          "AdvanceTax": 0,
          "SelfAssessmentTax": 40000,
          "TDS": 216030,
          "TotalTaxesPaid": 256030
        },
        "BalTaxPayable": 0
      },
      "Refund": {
        "RefundDue": 1000,
        "BankAccountDtls": [
          {
            "IFSCCode": "HDFC0000091",
            "BankName": "HDFC Bank",
            "BankAccountNo": "123456789012345",
            "AccountType": "Savings",
            "UseForRefund": "Yes"
          }
        ]
      },
      "ScheduleIT": [
        {
          "BSRCode": "0510002",
          "DateDep": "2027-06-15",
          "SerialNumberOfChallan": "54321",
          "Amt": 40000
        }
      ],
      "ScheduleTDS": [
        {
          "TAN": "DELS25849F",
          "PANorAadhaarOfTenant": "",
          "DeductorName": "SHYAM LAL COLLEGE",
          "DeductedUnderSection": "392 \u2014 tax deducted from salary",
          "TotalTDSDeducted": 216030,
          "TDSClaimedThisYear": 216030
        }
      ],
      "Verification": {
        "Declaration": {
          "AssesseeVerName": "S B RATHORE",
          "FatherName": "SHRI T R RATHORE",
          "AssesseeVerPAN": "AAAPR6835H"
        },
        "Capacity": "Self",
        "Place": "NEW DELHI",
        "Date": "2027-06-15",
        "TaxReturnPreparerID": "",
        "TaxReturnPreparerName": ""
      },
      "AcademicNotice": "ACADEMIC PROFORMA prepared for DSC-5.1, University of Delhi.  It is NOT notified by the Central Board of Direct Taxes, it CANNOT be filed, and it must NOT be uploaded to the e-filing portal.",
      "WorkbookEntries": {
        "D7": "No",
        "D8": "No",
        "D9": "No",
        "D10": "No",
        "D12": "No",
        "D26": "AAAPR6835H",
        "D27": "S",
        "D28": "B",
        "D29": "RATHORE",
        "D31": "1954-12-21",
        "D33": "1234-5678-9012",
        "D34": "9811116835",
        "D36": "rathore_incometax@yahoo.co.in",
        "D39": "25",
        "D40": "SAAKSHARA APARTMENTS",
        "D41": "A-3",
        "D42": "PASCHIM VIHAR",
        "D43": "NEW DELHI",
        "D44": "Delhi",
        "D45": "India",
        "D46": "110063",
        "D57": "263(1) \u2014 on or before the due date",
        "D58": "2027-06-15",
        "D61": "Not applicable",
        "D62": "Pensioner \u2014 Central Government",
        "D63": "No",
        "D68": "No \u2014 the DEFAULT regime under section 202(1)",
        "D70": "No",
        "D71": "No",
        "D73": "No",
        "D75": "No",
        "D77": "No",
        "D85": 2105870.,
        "D100": "25",
        "D101": "SAAKSHARA APARTMENTS",
        "D102": "A-3",
        "D103": "PASCHIM VIHAR",
        "D104": "NEW DELHI",
        "D105": "Delhi",
        "D106": "India",
        "D107": "110063",
        "D108": "Self-occupied",
        "D109": "No",
        "D110": 100.,
        "D118": 3000.,
        "D123": 200000.,
        "D159": 20000.,
        "D160": 80000.,
        "D161": 50000.,
        "D173": 150000.,
        "D190": 100000.,
        "D197": "Any other exempt income \u2014 Schedules II to VII",
        "D198": 225000.,
        "D199": 450000.,
        "D200": 330000.,
        "B229": "HDFC0000091",
        "D229": "123456789012345",
        "E229": "Savings",
        "F229": "Yes",
        "B235": "0510002",
        "C235": "2027-06-15",
        "D235": "54321",
        "E235": 40000.,
        "B242": "DELS25849F",
        "D242": "SHYAM LAL COLLEGE",
        "E242": "392 \u2014 tax deducted from salary",
        "F242": 216030.,
        "G242": 216030.,
        "D252": "SHRI T R RATHORE",
        "D253": "Self",
        "D255": "NEW DELHI"
      }
    }
  }
}