INCOME TAX



CBDT releases ITR 6 Schema Changes for AY 2021-22



Income Tax Department
Government of India
Central Board of Direct Taxes, e-Filing Project AY 2021-22 – ITR 6 – Schema Change Document Version 1.1

21 September 2021

Directorate of Income Tax (Systems)
E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055

Document Revision List

Document Name: ‘ITR 6 Schema Changes for AY 2021-22’Version Number: 1.1 Revision Details

Version No. Revision Date Revision Description Page Number
1.1 21 September 2021 Refer Section 2.1 5
1.0 07 June, 2021 Initial Release NA

1. Purpose

The purpose of this document is to track the changes done in ITR 6 Schema post first release.

2. Release changes

The below section describes the list of JSON schema changes since the first production release of the schema for Assessment year 2021-22.

2.1 Schema changes as on 21st September 2021 to the Original Schema released on 07th June 2021

Table 21 September 2021 Changes

S. N JSON Root Element JSON Element Name Change Change Description
1 Form_ITR6 SchemaVer Modified Schema version has been changed
2 AuditDetails AuditedSection Modified Enum “80-IAB” and “80-IAC” has been updated
3 DepreciationDetailRate45 RealizationPeriodDuring Year Removed Field is removed
4 DepreciationDetailRate45 HalfRateDeprAmt Removed Field is removed
5 DepreciationDetailRate45 DepreciationAtHalfRate Removed Field is removed
6 DepreciationDetailRate45 AddlnDeprDuringYearAd ditions Removed Field is removed
7 AmtUs43BPyNowAll SumPayaleLoanBrToFinC omp Added Field is added
8 ScheduleMATC UtilMATCredAvl Modified Max items has been increased to 13
9 SchedulePTIType CurrYrLossShareByInvst Fund Modified Made non-negative
10 SchedulePTIType AmountOfInc Modified Made non-negative
11 Schedule115AD Balance115AD Modified Data type modified
12 Schedule112A Balance112A Modified Data type modified
13 Schedule112A115ADType NumSharesUnits Modified Maximum modified
14 Schedule112A115ADType SalePricePerShareUnit Modified Maximum modified
15 Schedule112A115ADType AcquisitionCost Modified Maximum modified
16 Schedule112A115ADType FairMktValuePerShareunit Modified Maximum modified
17 Schedule112A115ADType ExpExclCnctTransfer Modified Maximum modified
18 Schedule112A115ADType Balance Modified Minimum is added