AggregateCapAmount | Aggregate Cap Amount | Currency | | The combined ceiling of the Aggregate Cap Group, for example 150000 for 80CCE. Enter the same figure on every member. When members disagree the lowest figure is used; when no claimed member has a figure, no shared ceiling is applied. |
AggregateCapGroup | Aggregate Cap Group | PickList | | The name of a shared ceiling the section belongs to, such as 80CCE for 80C, 80CCC and 80CCD(1). Typed as free text on the standard form and matched ignoring capital and small letters. Blank means the section is limited only by its own Max Amount. Values: 80 CCE. |
AllowedInNewRegime | Allowed In New Regime | Boolean | | Whether claims under the section count in the New regime. Anything other than on, including blank, refuses the claim in the New regime. Normally on only for the few sections the New regime keeps, such as 80CCD(2). |
AllowedInOldRegime | Allowed In Old Regime | Boolean | | Whether claims under the section count in the Old regime. Anything other than on, including blank, refuses the claim in the Old regime. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
EmployerMayAllow | Employer May Allow | Boolean | | Whether the employer may give the deduction against salary TDS. When off, claims under the section are refused in both regimes and the employee claims the deduction in their own return instead (the usual case is 80G). Blank counts as allowed. |
EvidenceKind | Evidence Kind | Text | | What proof the section calls for, such as premium receipt or lender certificate. Reference text for the person verifying declarations; not used by the computation. At most 100 characters. |
FinancialYear | Financial Year | Text | | The financial year the row applies to, in the form 2026-27, matched exactly. Blank means the row applies to every year, which suits a section whose limits do not change. A year-specific row does not take precedence over a blank-year row for the same code. |
Id | Id | Guid | Yes | |
IsActive | Is Active | Boolean | | Whether the section is used. Unticked rows are ignored, and declaration lines with their code then count for nothing. Blank counts as active. |
Label | Label | Text | | Display text for the section, for example Life insurance, PPF, ELSS. Not used by the computation. |
MaxAmount | Max Amount | Currency | | The section's own ceiling, applied to each declaration line on its own before any shared ceiling. Blank means no limit (correct for a section such as 80E). Two lines for the same section are each capped separately, so record one line per section. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Identifier of the section row, typed by you (no numbering series). Required. Not used by the computation. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PartnerAccountId | Partner Account | Lookup → Account | | The company the row applies to. Blank means every company. A blank value may be filled with the creating user's default company on save. Shared and company rows for the same code are both candidates, and a company row does not replace a shared one, so keep only one of them. Hidden on a tenant with one company. |
RecordTypeId | Record Type | Guid, hidden | | |
RequiresProof | Requires Proof | Boolean | | Records that the section needs evidence before it is allowed. Reference only: nothing checks it. Proof control comes from the declaration status, because only Verified or Approved declarations count. |
SectionCode | Section Code | Text | | The Income-tax Act, 1961 section code, such as 80C, 80D or 80CCD(1B). This is the key declaration lines are matched on, ignoring capital and small letters, so type it exactly as the declaration lines do. At most 20 characters. If several active rows match the same code, year and company, one of them is used and you cannot tell which; a company row does not take precedence over a shared one. |
SectionCodeNew | Section Code (2025 Act) | Text | | The matching section number under the Income-tax Act, 2025 (for example 123 for 80C). Reference only: declaration lines are matched on Section Code, not on this field. |
SeniorMaxAmount | Senior Max Amount | Currency | | The higher ceiling the law allows when the beneficiary is a senior citizen. Salary TDS never marks a claim as being for a senior citizen, so this figure is not used and Max Amount always applies. |
SortOrder | Sort Order | Number | | Display order, and the order in which a shared ceiling is filled: when the members of an Aggregate Cap Group together exceed the group ceiling, claims are allowed in Sort Order (then section code) until the ceiling is used up. Changing it changes which section is cut, not the total allowed. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
