The methodology adopted is as under: i. The template for statistics was prepared on the basis of previous statistics published by the Department and assessment of information available in various databases of the Income Tax Department. ii. The statistics have been generated from e-filed returnsq (digitally signed, e-verified or where ITRV has been received) and paper returns captured in system. iii. In cases where more than one return is submitted, the values in the latest return have been considered. iv. Consistency Rules were defined (given below) to eliminate returns with inconsistent data. 6,39,42,305 e-returns were checked against consistency rules and 6,39,39,427 returns meeting the consistency rules were used for statistical analysis v. Certain statistics have been mentioned in lakh (100 thousand) and crore (10 million). vi. Various terms used in the statistics have been defined below respective tables. Consistency Rules i. Rule 1: Total Capital Gains in Part B TI = STCG (including negative) + LTCG (zero and positive only) ii. Rule 2: Salary income is shown by Individual category of assesses. iii. Rule 3: Gross Total Income (GTI)=0 iv. Rule 4: Gross Total Income (GTI) = Salary + Income from House Property + Nonnegative total income from Business/Profession + Non-negative total Capital Gain + Nonnegative income from Other Sources - (Brought forward loss setoff + Current year loss setoff) v. Rule 5: Return Income = Gross Total Income (GTI) - Deduction u/s Chapter VIA – Deduction u/s 10A or 10AA (wherever applicable) vi. Rule 6: Tax Payable =0