Schedule DI – Details of Investments AY 2026-27
‘Schedule DI’ (Details of Investment) in the Income Tax Return (ITR) form is meant to capture details of eligible investments, deposits, or payments made during the extended period allowed under the Income Tax Act, especially applicable for Assessment Year 2020–21, due to the COVID-19 pandemic
Taxpayers were granted an extended time frame (typically up to 31st July 2021) to make tax-saving investments under Chapter VI-A (such as Sections 80C, 80D, 80G, etc.) or to invest in capital gains exemption schemes under Sections 54 to 54GB. Schedule DI requires the taxpayer to specify the amount of investment or deposit made during the extended period and allocate it against the respective deduction section. This helps ensure accurate claim of deductions, even when the investment was made after the end of the financial year but within the allowed extension.
This schedule applies to ITR-3, ITR-5 and ITR-6.