Schedule EI – Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) AY 2026-27

‘Schedule EI’ in the Income Tax Return (ITR) form is meant for reporting income that is exempt from tax and not included in total income under the Income-tax Act, 1961. This includes interest income, agricultural income, other exempt income, DTAA-exempt income, and pass-through income.

For agricultural income, the assessee must report gross receipts, agricultural expenses, unabsorbed losses of the past eight years, and compute net agricultural income. If the net agricultural income exceeds ₹5 lakh, additional details such as the district, land size, ownership status, and irrigation type must be furnished.

Other exempt incomes (including a minor child’s income) and income claimed as not chargeable to tax under DTAA must also be disclosed with supporting details like country, article of DTAA, and whether a Tax Residency Certificate (TRC) is available. Any exempt pass-through income (from Schedule PTI) is also reported here.

Note: Schedule EI is not available in ITR-1 and ITR-4; however, assessees can claim exempt income in the relevant sections of those respective ITR forms.

• Section 10of Income-tax Act, 1961

‘Exempt Income’ means income which does not form part of the total income of the assessee. Such income is not included altogether in the total income forming part of the five heads of income. Incomes partially exempt from tax are included in the total income only to the extent to which they are more than the quantum of exemption available.

Section 10 contains more than a hundred clauses to exempt certain incomes taxable under various heads of income.

This schedule applies to ITR-2, ITR-3, ITR-5 and ITR-6.