Complete guide to file ITR-1

Part C: You can claim deduction for the investment or expenses you made if it is covered under section 80C to 80U.

Part D: Computation of Tax Payable

D1 Once you filled the part B, your total tax liability will be appared in this field.

D2 Rebate u/s 87A If your total income does not exceed 3,50,000, you can claim rebate of income-tax u/s 87A. It is lower of the income-tax payable, or 2,500.

D3 It is (D1-D2).

D4 Health and Education Cess: It is autopopulated field.

D5 Total Tax & Cess: It is the total tax liability you owe.

D6 Relief u/s 89(1): Relief u/s 89(1) is available if you have reeived any arrears of salary. Check your form 10E or Part B of Form 16.

D7 Interest u/s 234A: You are liable to interest for the late filing of return at the rate of 1% per month.

D8 Interest u/s 234B Enter the amount of interest payable for short-payment of advance tax, if any.

D9 Interest u/s 234C Enter the amount of interest payable for deferred payment of advance tax as per provisions of section 234C.

D10 Fee u/s 234F Enter the amount of fees payable for delay in filing return of income as per section 234F.

D11 Total Tax, Fee and Interest: It is your final tax liability considering interest and relief.

D12 Total Taxes Paid Enter the amount of total tax paid by way of advance tax, self-assessment tax, TDS and TCS. You have to fill schedule TDS and IT.

You will then know the tax liability you owe or refund you get.

Hope it helps you